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Christian Ax
Professor
Department of Business AdministrationAbout Christian Ax
Christian Ax received his PhD in 1997 and became full professor in 2009. His early research focused mainly on cost management systems, particularly the design and use of product costing and activity-based costing (ABC) systems. He is currently researching the diffusion of management accounting innovations, the design and use of management control systems as a package, and the relation between management accounting and digitalization. He is the author and co-author of several books, including the best-selling textbook Modern Management Accounting (in Swedish). In the early 2000s he was the co-founder of the Nordic PhD Programme in Management Accounting.
Research areas
- The design and use of management accounting and control systems
- The supply, demand and diffusion of management accounting innovations
- Strategic management accounting and digitalization
Teaching areas
- Management accounting and control systems
- Customer management accounting
- Strategic management accounting
-
Product costing practice: Then and now - A 30 year
revisit
Christian Ax, Sebastian Behrenz
Paper presented at the 27th annual 'Nordic Workshop on Management Accounting', January 11-12, Stockholm, Sweden. - 2024 -
Cost accounting practice in Swedish manufacturing companies - A 30 year
perspective
Sebastian Behrenz, Jan Alpenberg, Christian Ax, Tomasz Wnuk-Pel
Paper presented at the 6th 'Trends in Accounting Research Conference' (TARC), October 4-6, Kalmar, Sweden. - 2023 -
When the supply side of a management accounting innovation fails - The case of beyond budgeting in
Sweden
Christian Ax, Elin Ax
Accounting and Business Research - 2022 -
Den nya ekonomistyrningen: Huvudbok -
Talbok
Christian Ax, Håkan Kullvén
2022 -
Den nya ekonomistyrningen: Övningsbok -
Talbok
Christian Ax, Håkan Kullvén
2022 -
Den nya ekonomistyrningen - Övningsbok med
lösningar
Christian Ax, Håkan Kullvén
2021 -
Den nya ekonomistyrningen -
Faktabok
Christian Ax, Håkan Kullvén
2021 -
Den nya ekonomistyrningen -
Digitalt
Christian Ax, Håkan Kullvén
2021 -
Culture and management control interdependence: An analysis of complementary control choices to delegation in Western cultural
regions
Teemu Malmi, Christian Ax, David Bedford, Piotr Bednarek, Rolf Bruehl, Johan Dergård, Maurice Gosselin, Michael Hanzlick, Sophie Hoozée, Poul Israelsen, Otto Janschek, Daniel Johanson, Tobias Johansson, Dag Oivind Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten, Thomas Toldbod, Jeanette Willert
Accounting, Organizations and Society - 2020 -
The interactive effect of competition intensity and customer service competition on customer accounting sophistication - Evidence of positive and negative
associations
Morten Holm, Christian Ax
Management Accounting Research - 2020 -
Strategic Pricing: The Relationship Between Strategy, Price Models and Product
Cost
Christian Ax, Mathias Cöster, Einar Iveroth
Strategic Management Control: Successful Strategies Based on Dialogue and Collaboration/ edited by Fredrik Nilsson, Carl-Johan Petri & Alf Westelius - 2020 -
Produktkalkylering (Product
Costing)
Christian Ax
Controllerhandboken / Fredrik Nilsson, Nils-Göran Olve (red.). - 2018 -
Adoption of Management Accounting Innovations: Organizational Culture Compatibility and Perceived
Outcomes
Christian Ax, Jan Greve
Management Accounting Research - 2017 -
The impact of society on management control
systems
Jan Greve, Christian Ax, David S. Bedford, Piotr Bednarek, Rolf Brühl, Johan Dergård, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Sophie Hoozée, Poul Israelsen, Otto Janschek, Daniel Johanson, Tobias Johansson, Dag Øivind Madsen, Teemu Malmi, Carsten Rohde, Mikko Sandelin, Torkel Strömsten, Thomas Toldbod, Jeanette Willert
Scandinavian Journal of Management - 2017 -
The use of management controls in different cultural regions: An empirical study of Anglo-Saxon, Germanic and Nordic
practices
Teemu Malmi, Christian Ax, David Bedford, Piotr Bednarek, Rolf Bruhl, Johan Dergård, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Jan Greve, Sophie Hoozee, Poul Israelsen, Otto Janschek, Daniel Johanson, Tobias Johansson, Dag Öivind Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten, Thomas Toldbod, Jeanette Willert
10th conference on new directions in management accounting, Brussels, Belgium, December 14-16, 2016 - 2016 -
Den nya ekonomistyrningen - Svensk-engelsk och engelsk-svensk
ordlista
Christian Ax
2016 -
Den nya ekonomistyrningen - Ekonomistyrning och hållbar
utveckling
Christian Ax, Håkan Kullvén
Extra kapitlet till Den nya ekonomistyrningen - Faktabok (Upplaga 5). Tillgängligt via www.liber.se/dne - 2016 -
Strategic pricing: The relationship between strategy, price models and product
cost
Christian Ax, Mathias Cöster, Einar Iveroth
Strategic management control - With a focus on dialogue, (eds.) Nilsson, Fredrik; Petri, Carl-Johan; Westelius, Alf - 2016 -
Strategisk prissättning - Sambandet mellan strategi, prismodeller och
kostnadskalkyler
Christian Ax, Mathias Cöster, Einar Iveroth
Strategisk ekonomistyrning : med dialog i fokus / Fredrik Nilsson, Carl-Johan Petri, Alf Westelius (red.) - 2016 -
Den nya ekonomistyrningen -
eLabb
Christian Ax, Johan Dergård, Håkan Kullvén
2015 -
Relationships between internal and external information systems integration, cost and quality performance, and firm
profitability
Adam S. Maiga, Anders Nilsson, Christian Ax
International Journal of Production Economics - 2015 -
Ekonomistyrning och hållbar
utveckling
Christian Ax, Håkan Kullvén
Den nya ekonomistyrningen / Christian Ax, Christer Johansson, Håkan Kullvén - 2015 -
Den nya ekonomistyrningen -
Övningsbok
Christian Ax, Håkan Kullvén
2015 -
Den nya ekonomistyrningen -
Faktabok
Christian Ax, Christer Johansson, Håkan Kullvén
2015 -
The Joint Effect of Competition and Complexity on Customer Accounting System
Design
Morten Holm, Christian Ax
European Institute of Advanced Management Studies (EIASM) conference "Manufacturing Accounting Research", Copenhagen, Denmark, June 11-13, 2014. - 2014 -
The Joint Effect of Competition and Complexity on Customer Accounting System
Design
Morten Holm, Christian Ax
American Accounting Association (AAA) Annual Meeting, Atlanta, GA, USA, August 2-6. - 2014 -
Ekonomistyrning i svensk praktik - Resultat från en aktuell
studie
Christian Ax, Johan Dergård, Jan Greve, Tobias Johansson, Torkel Strömsten
Nordisk Workshop i Ekonomi- och Verksamhetsstyrning, Göteborgs universitet, Handelshögskolan, Göteborg, 30-31 januari. - 2014 -
Effects of Information Systems Integration and Competitive Capabilities on Manufacturing Firm
Profitability
Adam Maiga, A. Nilsson, Christian Ax
Working Paper - 2014 -
The Joint Effect of Competition and Complexity on Customer Accounting System
Design
Morten Holm, Christian Ax
Annual Conference for management Accounting Research (ACMAR), Vallendar, Germany, 13-14 March. - 2014 -
Produktkalkylering
Christian Ax
Nilsson, Fredrik och Olve, Nils-Göran (red.) Controllerhandboken - 2013 -
Kalkylsystem för
beslut
Christian Ax, Jonas Gerdin, Jan Greve
Nilsson, Erik och Skoog, Matti (red.) Perspektiv på ekonomistyrning - 2013 -
Fashioning a global management accounting innovation in a local
context
Christian Ax, Elin Larsson
Nordic Workshop on Management Accounting/Control, Swedish Business School at Örebro University, January 31-February 1, 2013 - 2013 -
Adoption of management accounting innovations and the influence of organizational
culture
Christian Ax, Jan Greve
Handelshögskolan vid Göteborgs universitet & CEROC, Handelshögskolan vid Örebro universitet - 2012 -
Fashioning management accounting innovations - The case of beyond budgeting in
Sweden
Christian Ax, Elin Larsson
Nordic Accounting Conference (NORAC), November 15-16, Copenhagen - 2012 -
Den nya ekonomistyrningen med
eLabb
Christian Ax, Christer Johansson, Håkan Kullvén
2011 -
Den nya
ekonomistyrningen-eLabb
Christian Ax, Johan Dergård, Håkan Kullvén
2011 -
Den nya ekonomistyrningen -
Övningsbok
Christian Ax, Håkan Kullvén
2011 -
Diffusion of the balanced scorecard - An organizational culture
perspective.
Christian Ax, Jan Greve
Workshop Ekonomi- och verksamhetsstyrning, Skövde, 3-4 februari - 2011 -
Adoption of management accounting
innovations.
Christian Ax, Jan Greve
Handelshögskolan vid Göteborgs universitet & CEROC, Handelshögskolan vid Örebro universitet - 2011 -
Den nya ekonomistyrningen - Övningsbok (Upplaga
4)
Christian Ax, Håkan Kullvén
2009 -
Den nya ekonomistyrningen - Övningsbok (Upplaga
4)
Christian Ax, Håkan Kullvén
2009 -
Den nya ekonomistyrningen - Faktabok (Upplaga
4)
Christian Ax, Christer Johansson, Håkan Kullvén
2009 -
Dedicated Followers of
Fashion
Christian Ax, Jan Greve
CEROC Seminar, Swedish Business School, Örebro University - 2009 -
Human Capital Disclosures and Management
Practices
Christian Ax, Jan Marton
Journal of Intellectual Capital - 2008 -
The Activity-based Costing (ABC)
Paradox
Christian Ax, Jonas Gerdin, Jan Greve
Paper presenterat på Nordisk workshop i ekonomi- och verksamhetsstyrning 31/1-1/2 2008, Linköping - 2008 -
Towards a Dynamic Perspective on Management Accounting
Innovations
Christian Ax, Trond Björnenak
31st Annual Congress EAA, April 23 - 25, Rotterdam, The Netherlands - 2008 -
The Impact of Competition and Uncertainty on the Adoption of Target
Costing
Christian Ax, Jan Greve, Ulf Nilsson
International Journal of Production Economics - 2008 -
Management Accounting Innovations: Origins and
Diffusion
Christian Ax, Trond Björnenak
(eds.) Hopper T, Northcott D & Scapens RW: Issues in Management Accounting (3rd edition) - 2007 -
Towards a Dynamic Perspective on Management Accounting
Innovations
Christian Ax, Trond Björnenak
EIASM Conference:Cost and Performance in Service and Operations, Trento, Italy - 2007 -
Human Capital Disclosures and Management Practices - A Study of Large, Listed Companies in
Sweden
Christian Ax, Jan Marton
European Accounting Association's (EAA) Annual Congress, Lisbon, Portugal, April - 2007 -
Den nya ekonomistyrningen - Övningsbok (Upplaga
3)
Christian Ax, Håkan Kullvén
2006 -
Activity-Based Budgeting
(ABB)
Christian Ax, Christer Johansson
(red.) Nilsson G & Herolf O, Ekonomistyrning - 2006 -
Den nya ekonomistyrningen-Faktabok (Upplaga
3)
Christian Ax, Håkan Kullvén
2005 -
Den nya ekonomistyrningen - Övningsbok (Upplaga
3)
Christian Ax, Håkan Kullvén
2005 -
Den nya ekonomistyrningen - Faktabok (Upplaga
3)
Christian Ax, Christer Johansson, Håkan Kullvén
2005 -
The Impact of Competition and Uncertainty on the Adoption of Target
Costing
Christian Ax, Jan Greve, Ulf Nilsson
EIASM Workshop: New Directions in Management Accounting, Belgium, December - 2005 -
Bundling and Diffusion of Management Accounting Innovations - The Case of the Balanced Scorecard in
Sweden
Christian Ax, Trond Björnenak
Management Accounting Research - 2005 -
Den nya ekonomistyrningen-Övningsbok (Upplaga
2)
Christian Ax, Christer Johansson, Håkan Kullvén
2004 -
Den nya ekonomistyrningen-Faktabok (Upplaga
2)
Christian Ax, Christer Johansson, Håkan Kullvén
2004 -
Den nya ekonomistyrningen-Övningsbok (Upplaga
1&2)
Christian Ax, Håkan Kullvén
2002 -
Den nya ekonomistyrningen-Faktabok (Upplaga
2)
Christian Ax, Håkan Kullvén
2002 -
Bundling and Diffusion of Management Accounting Innovations - The Case of the Balanced Scorecard in
Sweden
Christian Ax, Trond Björnenak
EIASM Conference: Manufacturing Accounting Research, Pisa, Italy - 2001 -
Den nya ekonomistyrningen-Faktabok (Upplaga
1)
Christian Ax, Håkan Kullvén
2001 -
Från balanserat styrkort till balanserad styrning: Fallet Halmstads Fastighets
AB
Christian Ax, Anders Höier
Kvalitet 01: Kvalitet i kommuner, landsting och stat, Göteborg, Sverige - 2001 -
Att styra budgetlöst eller med lös
budget
Christian Ax, Christer Johansson
Ekonomi & Styrning - 2001 -
Budgetlös styrning eller lös
butgetstyrning?
Christian Ax, Christer Johansson
(red.) Herolf O & Westman P; Ekonomistyrning - 2001 -
Målkostnadskalkylering och kaizenkalkylering - Ekonomistyrning i
Japan
Christian Ax, Christer Johansson
Herolf, O. & Westman, P. (red). Ekonomistyrning - 2000 -
Pakking og diffusjon av regnskapsinnovasjoner - Tilfellet Balanced Scorecard i
Skandinavia
Christian Ax, Trond Björnenak
Björnenak, T. & Mellemvik, F. (red). Styringssystemer i endring : festskrift til Olov Olsons 50 årsdag - 2000 -
Från strategi till verksamhetsstyrning i flera dimensioner: Det balanserade styrkortet på Halmstads Fastighets
AB
Christian Ax, Anders Höier
Kvalitet:99: Kvalitet i kommuner, landsting och stat, Göteborg, Sverige - 1999 -
Firm Size as a Determinant of Cost Accounting System
Design
Urban Ask, Christian Ax
Management - An International Journal of Theory and Practice of Management - 1999 -
Balanserat Styrkort - Vart går
utvecklingen?
Christian Ax, Anders Höier
Ekonomi & Styrning - 1999 -
Balanserar
ekonomin
Christian Ax, Anders Höier
Svensk Kommuninformation - 1999 -
Balancing the
Economy
Christian Ax, Anders Höier
Look at Sweden - 1999 -
Målkostnadskalkylering och
kaizenkalkylering
Christian Ax
Ökonomi, Ledarskap og IT - 1999 -
Firm Size as a Determinant of Cost Accounting System Design - A Survey of the Swedish Manufacturing
Industry
Urban Ask, Christian Ax
The 10th Nordic Conference on Small Business Research, Växsjö University, Juni 14-16, 1998 - 1998 -
Cost Management: Produktkalkylering och ekonomistyrning under
utveckling
Christian Ax, Urban Ask
The Nordic Academy of Management (NFF) conference, Bodö, Norge - 1997 -
Produktkalkylering och resurssnål produktion: En studie av företags kalkylanpassning till Just-In-Time
(JIT)
Christian Ax
1997 -
A Survey of Cost Accounting Practice in a Manufacturing Setting - The Swedish
Case
Urban Ask, Christian Ax
Management - An International Journal of Theory and Practice of Management - 1997 -
Produktkalkylering i litteratur och praktik: En beskrivande och förklarande studie av svensk
verkstadsindustri
Urban Ask, Christian Ax
1997 -
Produktkalkylering och resurssnål produktion: En studie av företags kalkylanpassning till
Just-In-Time
Christian Ax
Workshop on Management Accounting, Stockholm School of Exonomics, Stockholm, Sverige - 1996 -
Cost Management in Sweden: From Modern to Post
Modern
Urban Ask, Christian Ax, Sten Jönsson
Bhimani, A. (ed). Management Accounting: European Perspectives - 1996 -
Cost Management: Produktkalkylering och ekonomistyrning under
utveckling
Christian Ax, Urban Ask
1995 -
Cost Management: Produktkalkylering och ekonomistyrning under
utveckling
Christian Ax, Urban Ask
1995 -
Kalkylering i
Japan
Urban Ask, Christian Ax
Ekonomi & Styrning - 1995 -
ABC-kalkylering: Retorik har ersatt
debatt
Urban Ask, Christian Ax, Sten Jönsson
Ekonomi & Styrning - 1995 -
Cost Management in Sweden: From Modern to
Post-Modern
Urban Ask, Christian Ax, Sten Jönsson
1994 -
Calculative Practices and Cost Accounting in Swedish Industry: Evolution During the 20th
Century
Urban Ask, Christian Ax, Lars-Eric Bergevärn, Sten Jönsson
EIASM Workshop: Cost Accounting in Europe: Past Traditions and Current Trends, 3-4 December, Brussels, Belgium - 1992 -
Trends in the Development of Product Costing Practices and
Techniques
Urban Ask, Christian Ax
1992 -
Utvecklingstendenser i svensk
produktkalkylpraxis
Urban Ask, Christian Ax
Handel & Ekonomi - 1992 -
Trends in the Development of Product Costing Practices and
Techniques
Urban Ask, Christian Ax
European Accounting Accociation's (EAA) Annual Congress, Madrid, Spain - 1992 -
Stor kartläggning av
kalkylpraxis
Urban Ask, Christian Ax
Ekonomi & Styrning - 1992