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Extensions and intensions of management control—The inclusion of health

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  • Holmgren Caicedo, Mikael
  • Mårtensson, Maria

Abstract

Interest in management control of intangibles has grown remarkably during the last decades and now includes managing employee health. Research in this field is so far in the early stages: few empirical studies have been undertaken and fewer studies take into consideration the implications of such systems. In this paper we wish to contribute to the field with a qualitative study of instances of management control of health in ten Swedish organizations.

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  • Holmgren Caicedo, Mikael & Mårtensson, Maria, 2010. "Extensions and intensions of management control—The inclusion of health," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 655-668.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:8:p:655-668
    DOI: 10.1016/j.cpa.2010.07.001
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    Cited by:

    1. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.

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