Extensions and intensions of management control—The inclusion of health

Mikael Holmgren Caicedo and Maria Mårtensson

CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 8, 655-668

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.

Keywords: Management control; Health; Intangibles; Organization of production; Production of organization; Modernism; Postmodernism (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:8:p:655-668

DOI: 10.1016/j.cpa.2010.07.001

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