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- Mikael Cäker
Mikael Cäker
Senior Lecturer
Department of Business AdministrationAbout Mikael Cäker
Mikael Cäker, Phd in Business Administration 2005, Linköpings University. At the School of Business, Economics and Law, University of Gothenburg, since 2008. Associate Professor in 2014. International publications in Accounting and Business Research, European Accounting Review, Management Accounting Research, Public Management Review, Scandinavian Journal of Management and Finanacial Accountability and Mangement. Teaches on all academic levels in management accounting and management control and with research interests in inter-organizational management control, management control and reimbursement models in the public sector, and interaction between different forms of control. Since 2021 active within the Centre for Health Governance, with projects concerning reimbursements models in hospitals, preventive care & health promotion and medical technologies.
On other web sites
Research areas
- Management Accounting & Management Control
Research in progress
- Invest4Health: Mobilising novel finance models for health promotion and disease prevention. EUROPEAN HEALTH AND DIGITAL EXECUTIVE AGENCY(HADEA) project number 101095522. 2023-2025.
- MEDICINSKA TEKNOLOGIER – samhällsekonomiska kostnader, tillgänglighet och kostnadseffektivitet. IngaBritt och Arne Lundbergs stiftelse. 2023-2025.
Teaching areas
- Management Accounting & Management Control
Selected publications
Performance measurement systems, hierarchical accountability and enabling control. Mikael Cäker, Sven Siverbo & Johan Åkesson. Accounting and Business Research. vol 52, no 7, 865-889, DOI: 10.1080/00014788.2021.1940076
Customer focus - an accountability dilemma. Cäker, Mikael. European Accounting Review, vol. 16, page 143 -171, 2007
Management control in public sector Joint Ventures. Cäker, Mikael, Siverbo, Sven. Management Accounting Research, 22:4, s. 330-348, 2011
Inter-organizational cooperation challenging hierarchical accountability: The dominated actors in a municipal joint venture. Cäker, Mikael, Nyland, Kari. Financial Accountability and Management, 33:1, s. 102-120, 2017
Effects of performance measurement system inconsistency on managers' role clarity and well-being. Cäker, Mikael, Siverbo, Sven. Scandinavian Journal of Management, Elsevier, 34:3, s. 256-266, 2018
Conceptualizing dysfunctional consequences of performance measurement in the public sector. Siverbo, Sven, Cäker, Mikael, Åkesson, Johan. Public Management Review, 21:12, s. 1801-1823, 2019
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Organising multiple objectives: Sustainability in control as
practice
Mikael Cäker, Berit Hartmann
Nordic Accounting Conference, Copenhagen - 2023 -
Management Control and Multiple
Objectives
Mikael Cäker, Berit Hartmann
Nordic Workshop in Ekonomistyrning - 2023 -
Management Control and Multiple Objectives: Varieties in
integration
Mikael Cäker, Berit Hartmann
13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden - 2023 -
Sustainable Business as Practice: Insights from a Swedish Savings
Bank
Berit Hartmann, Mikael Cäker
13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden - 2023 -
Performance measurement systems, hierarchical accountability and enabling
control
Mikael Cäker, Sven Siverbo, Johan Åkesson
Accounting and Business Research - 2022 -
Det självspelande pianot – Kalkylerna & kapitalet som skapar Sveriges
bostadskris
Mikael Cäker
Organisation & Samhälle - 2022 -
Case 4.4 Responsibility structure within the Volvo
Group
Johan Åkesson, Mikael Cäker
Management Control Systems - 2021 -
Controlling and being
controlled
Mikael Cäker, Bino Catasús
Strategic Management Control: Successful strategies based on dialogue and collaboration/ edited by Fredrik Nilsson, Carl-Johan Petri & Alf Westelius - 2020 -
Conceptualizing dysfunctional consequences of performance measurement in the public
sector
Sven Siverbo, Mikael Cäker, Johan Åkesson
Public Management Review - 2019 -
Building traits for organizational resilience through balancing
organizational
structures
Thomas Andersson, Mikael Cäker, Stefan Tengblad, Mikael Wickelgren
Scandinavian Journal of Management - 2019 -
Mätning på gott och
ont
Mikael Cäker, Johan Åkesson
Innovation och stadsutveckling : en forskningsantologi om organiseringsutmaningar för stad och kommun / Red. Jessica Algehed, Erica Eneqvist, Christian Jensen & Jenny Lööf. - 2019 -
Överdos av
styrning
Johan Åkesson, Mikael Cäker, Sven Siverbo
Att leda i en komplex organisation: Utmaningar och nya perspektiv för chefer i offentlig verksamhet. Redaktörer Cregård, Berntson och Tengblad - 2018 -
Belöningssystem som
styrmedel
Mikael Cäker
Controllerhandboken, Olve-Nils-Göran och Nilsson, Fredrik (red.) - 2018 -
How incentive systems arrived in Sweden – a tale of travelling ideas and ghost myths in
action
Mikael Cäker, Mikael Wickelgren, Thomas Andersson
International Journal of Management Concepts and Philosophy - 2018 -
Effects of performance measurement system inconsistency on managers’ role clarity and
well-being
Mikael Cäker, Sven Siverbo
Scandinavian Journal of Management - 2018 -
Dual Hierarchical Accountability Processes in Reconciling Enabling Control and Strategic
Alignment
Mikael Cäker, Sven Siverbo, Johan Åkesson
Global Management Accounting Research Symposium - 2018 -
A holistic perspective on public sector management control systems ��What is the role for performance
measurement?
Mikael Cäker, Sven Siverbo, Johan Åkesson
Nordisk workshop i Ekonomistyrning XXI, Visby 26-27 januari 2017. - 2017 -
Samarbeid og ansvar i
Kommune-Norge
Kari Nyland, Mikael Cäker
Bred og spiss! NTNU Handelshøyskolen 50 år: En vitenskapelig jubileumsantologi - 2017 -
Inter-organizational cooperation challenging hierarchical accountability: The dominated actors in a municipal joint
venture”
Mikael Cäker, Kari Nyland
Financial Accountability and Management - 2017 -
One Regulation, Diverse
Banks
Viktor Elliot, Mikael Cäker
Bank regulation : effects on strategy, financial accounting and management control / edited by Anna-Karin Stockenstrand and Fredrik Nilsson. - 2016 -
Om att styra och att
styras
Mikael Cäker, Bino Catasús
Strategisk ekonomistyrning: med dialog i fokus / Fredrik Nilsson, Carl-Johan Petri, Alf Westelius (red.) - 2016 -
Controlling and being
controlled
Mikael Cäker, Bino Catasús
Strategic Management Control - with a focus on dialogue - 2016 -
The role of performance measurement in public sector control: a system
perspective
Mikael Cäker, Johan Åkesson, Sven Siverbo
9th International EIASM Public Sector Conference. 6-8 September 2016. Lisbon, Portugal. - 2016 -
When employee motivation varies: Agent- and steward-like interpretations of management
control.
Mikael Cäker, Christian Jansson
Interdisciplinary Perspectives on Accounting, Stockholm, 8-11 juli 2015 - 2015 -
Överdos av
styrning
Mikael Cäker, Johan Åkesson, Sven Siverbo
Västsvensk redovisningskonferens, Trollhättan, 26 november 2015 - 2015 -
When employee motivation varies: Agent- and steward-like interpretations of management
control
Mikael Cäker, Christian Jansson
10th conference in European Network for Research in Organizational and Accounting Change - 2015 -
Strategic alignment in decentralized organizations - the case of Svenska
Handelsbanken
Mikael Cäker, Sven Siverbo
Scandinavian Journal of Management - 2014 -
Diverse Banks, One
Regulation
Mikael Cäker, Viktor Elliot
Management Accounting and Control – Perspectives on Public Sector Government, workshop, Trondheim, 14-16 oktober - 2014 -
Inter-organizational cooperation challenging hierarchical accountability: The dominated actors in a municipal joint
venture
Mikael Cäker, Kari Nyland
8th International EISAM public sector conference, Edinburgh 2-4 september - 2014 -
On the limitations on the control processes of a dominated actor from taking part in Joint
Venture
Mikael Cäker, Kari Nyland
Nordisk Företagsekonomisk Förening, Reykjavik - 2013 -
Unintended consequences of incentive systems in a high trust
society
Mikael Cäker, Thomas Andersson, Mikael Wickelgren
22nd Nordic Academy of Management Conference : held at University of Iceland, Reykjavík, 21-23 August, 2013 - 2013 -
How incentive systems came to Sweden - a saga of travelling ideas and ghost myths put into
action
Mikael Cäker, Mikael Wickelgren, Thomas Andersson
22nd Nordic Academy of Management Conference : held at University of Iceland, Reykjavík, 21-23 August, 2013 - 2013 -
The role of incentive systems in normative
control
Mikael Cäker, Mikael Wickelgren, Thomas Andersson
European Network for Research in Organisational and Accounting Change, Jyväskylä - 2013 -
The role of incentive systems in normative
control
Mikael Cäker, Mikael Wickelgren, Thomas Andersson
22nd Nordic Academy of Management Conference : held at University of Iceland, Reykjavík, 21-23 August, 2013 - 2013 -
Styrsystem för organisationer med stewards och agenter: vinstdelning och stram
kostnadsuppföljning
Mikael Cäker, Christian Jansson
22nd Nordic Academy of Management Conference : held at University of Iceland, Reykjavík, 21-23 August, 2013 - 2013 -
Styrsystem för organisationer med ‘stewards’ och ‘agents’ – vinstdelning och stram
kostnadsanalys
Mikael Cäker, Christian Jansson
Ekonomi- och Verksamhetsstyrning, Örebro - 2013 -
Belöningssystem som
styrmedel
Mikael Cäker
Controllerhandboken, Olve, Nils-Göran och Nilsson, Fredrik (red.) - 2013 -
The infusion of incentive systems in Sweden - translating ideas from one context to
another
Mikael Cäker, Thomas Andersson, Mikael Wickelgren
Nordisk Workshop i Ekonomi- och verksamhetsstyrning, Örebro, 31/1-1/2 2013 - 2013 -
Strategic alignment in decentralized organizations: the case of svenska
Handelsbanken
Mikael Cäker, Sven Siverbo
Wolpertinger Conference in Göteborg 28-31st of August 2013 - 2013 -
Alingning outcome and behaviroal control - A case study of a Swedish fashion
company
Mikael Cäker
Perspektiver på økonomistyring. Fallan, Lars og Kari Nyland (red.) - 2013 -
Belöningssystems roll i
styrningen
Mikael Cäker, Nils-Göran Olve
Perspektiv på ekonomistyrning av Erik Jannesson, Matti Skoog (red.) - 2013 -
Centralizing Management Control and Beyond
Budgeting
Mikael Cäker
European Accounting Association 35th Annual Congress, 9-11 maj 2012 - 2012 -
Belöningssystem i svenskt arbetsliv - möte eller krock mellan amerikanska och svenska
ledningspraktiker?
Mikael Cäker
Key Note Speech at 6th WORKSHOP MANAGEMENT ACCOUNTING & CONTROL Trondheim - 2012 -
Management control in public sector Joint
Ventures
Mikael Cäker, Sven Siverbo
Management Accounting Research - 2011 -
A centralized decentralization: The case of
SHB
Mikael Cäker
European Network for Research in Organizational and Accounting Change, Portugal, Lissabon, 1-3 juni - 2011 -
Formal incentive systems in organizations with a Swedish management style: Conflict or
interaction?
Mikael Cäker, Thomas Andersson, Mikael Wickelgren
Conference: The Actor-Reality Perspective - 2011 -
“ The four levers of control in controlling sales organization – a case study of a Swedish retail
company
Mikael Cäker
Nordic Retail and Wholesale Conference, Göteborg, 10-11 november. - 2011 -
Performance measurement in horizontal organizations as inbetween cybernetic and
homeostatic
Mikael Cäker, Elin Larsson
Nordisk workshop XV i ekonomi- och verksamhetsstyrning, 4-5 februari, Lund - 2010 -
Customer Accounting When Relationships and Networks
Matter
Mikael Cäker, Torkel Strömsten
Accounting in Networkds - 2010 -
Management control in public sector Joint
Ventures
Mikael Cäker, Sven Siverbo
33rd annual EAA congress, 19-21 May 2010, Istanbul Turkey - 2010 -
Organizational support for accounting change - on the role of decentralized controllers and implementation
projects
Mikael Cäker
The 7th conference of the European Network for Research in Organisational & Accounting Change - 2009 -
Customer Accounting in
Networks
Mikael Cäker
Workshop: Accounting in Business Networks, Stockholm, Sweden. - 2008 -
Intertwined coordination mechanisms in interorganizational relationships with dominated
suppliers
Mikael Cäker
Management Accounting Research - 2008 -
Customer focus - an accountability
dilemma
Mikael Cäker
European Accounting Review - 2007 -
Customer influence on management accounting
change
Mikael Cäker
European Accounting Association Annual Congress. Portugal: Lissabon. - 2007 -
Change in management control systems and the role of controllers – The curse of the
project
Mikael Cäker
Integrating global organizations: The role of performance measurement systems. Italien: Siena - 2006 -
Management Accounting as Constructing and Opposing Customer Focus: Three case studies on management accounting and customer
relations
Mikael Cäker
2005 -
Management Accounting and customer focus - opposing logics in the managing process of the
firm?
Mikael Cäker
Proceedings from ACS-CISIM, Elk, Polen - 2004 -
Coordination in interorganizational relations - perspective of dominated
suppliers
Mikael Cäker
Sixth International Management Control Systems Research Conference, Edinburgh, Scotland - 2004 -
Customers, accounting and learning to be
market-oriented
Mikael Cäker
Workshop IV: Management Accounting Change, Groningen, Netherlands - 2003 -
Accounting in changing the perception of customer: an institutional
perspective
Mikael Cäker
The 2nd workshop of Accounting and Business Networks, Stockholm, Sverige - 2003 -
Customer, accountability and management
accounting
Mikael Cäker
Workshop VIII: Ekonomi- och verksamhetsstyrning, Jönköping, Sverige - 2003 -
Customer focus - an accountability
dilemma?
Mikael Cäker
7th Interdisciplinary Perspectives on Accounting Conference, Madrid, Spain - 2003 -
Kostnadseffektivisering i affärsrelationen: Studie av projekt för "leverantörsstyrda
lager"
Mikael Cäker
Workshop VII: Ekonomi- och verksamhetsstyrning, Umeå, Sverige - 2002 -
The meaning of interorganisational management
accounting
Mikael Cäker
Workshop III: Management Accounting Change, Siena, Italy - 2001 -
Vad kostar kunden? Modeller för intern
redovisning
Mikael Cäker
2000