The main scientific goal of the MACE research group is conducting research and dissemination (e.g. peer-reviewed journals, popular scientific publications, and teaching) in order to produce knowledge that improves our understanding of how the design and use of accounting and management control systems help organizations to adapt to their changing organizational environments. The strategy is to publish research results in relevant journals that have high academic standing in the field of accounting and management control and to develop new competence by attracting PhD students and Postdocs. The research approach is based on the interpretative research paradigm and case studies where cooperation with non-academic partners from practice field is an essential part of data collection strategy. To some extent, we are also engaged in action research.

The research group is one of the research pillars at the Nord University Business School (HHN). Nord University's (NU) strategy is to promote research in the areas of 1) blue and green growth, 2) development of the welfare society and 3) innovation/entrepreneurship for industrial development, innovation and value creation. In line with these strategies, the activities of the research group contributes to the above- mentioned areas 1) by making research on innovations in accounting and management control process in general and 2) in terms of abilities and capacities of especially public sector organizations to improve the efficiency and effectiveness of welfare production.

RESEARCH PROFILES

The research group profile consists of four sub-profile units that cover particular sub-topics related to study of design and use of accounting and management control systems. We focus on accounting and management control as a system(s) handled by managers in order to enable organizations to achieve their goals in an efficient and effective matter. This is often perceived as consisting of systems handling information that supports decision-making and control processes in an organization, including but not limited to accounting, budgeting, forecasting, reporting, developing rules and procedures, etc. Because organizations operate in constantly changing institutional environments (due to different pressures like reforms, economic crises, globalization/protectionism, climate change), accounting and management control are supposed to help organizations to adapt to these institutional changes. The common aim of the four units is to contribute to better understanding of how an organization "responds" and "stays tuned" in relation to environment changes and why/how some organizations fail to do so and with what consequences.

Profile 1. Accounting, budgeting and management control innovations in the public sector

Research under this profile examines public sector accounting, budgeting and management control innovations from country specific as well as country comparative perspectives (e.g. regulation and practices in Norway, Russia, Ukraine), e.g. in the light of New Public Management (NPM) international reform trend. We examine how changes in the national and international accounting regulations and institutions influence accounting technical systems' evolution and the consequences this can create for accounting practice and accounting users. In particular, we study the role of cash and accrual accounting in the public sector as well as new innovative types of budgeting (performance-based budgeting, participatory budgeting). The research focus also includes studies of local innovation in management control tools as a respond to local needs for management information in public sector organizations (e.g. creative visualization models, sustainability considerations).

Profile 2. Multinational corporations and their management control in turbulent times

Research examines how big multinational corporations strive to make their management control systems more dynamic. For instance, research demonstrates that big organizations in the private sector develop a new type of management control systems without the use of rigid annual budgets (so called Beyond Budgeting movement). They also experiment with alternative type of controls to influence the behavior of employees that helps to avoid "illusion of control". This area of research also covers use of tools for long-term planning such as method of scenario planning, target costing, life-cycle costing.

Profile 3. Innovations in risk management and internal controls

Research examines the role of risk management and internal control in contemporary organizations. We examine the context of operating in international setting - when organizations operate in a context that is different from the context of their HQs (e.g. different regulatory, cultural and contextual environment). Two other important areas are dealing with cyber risks and cybersecurity as well as issues of risk management and internal control inter-organizational relations.

Profile 4. Contemporary issue of financial accounting and auditing

Research in this profile focuses on emerging issues in financial accounting and auditing. Particularly, we examine how global trends such as climate change and digitalization can re-shape financial accounting and auditing processes as well as accounting and auditing profession. We examine the nature and the role of new digital analytical tools in accounting and auditing,  as well as nature of services provided by accounting and auditing firms and relation to their customers, aspects of quality in accounting and auditing services, especially those offered by small and medium-sized accounting and auditing practices. This also includes new trends in developing social auditing. This research includes research about innovations in accounting and auditing professional education.

TEACHING

Members of the research group are responsible for regular teaching in courses covering compulsory curriculum for Bachelor degree program in business and administration at Nord University, including but not limited to financial accounting, accounting theory, auditing, management accounting, budgeting, performance management. On the master level, MACE group contribute to several management control profile courses on Bachelor and Master of Science program and we offer a number of elective courses. We are also responsible for running Bachelor program in Accounting as well as Master of Accounting and Auditing program (MRR). We offer courses on the PhD level, such as Academic Writing, Government accounting, Contemporary strands of institutional theory and its application to management and accounting, Performance management. Together with High North Center, MACE is also responsible for running Double degree Master of Science program in Public Sector Economy with focus on accounting, budgeting and finance and developing a joint PhD supervision program (cotuttele) together with Taras Shevchenko University of Kyiv (Ukraine).

PARTNERS, NETWORKS & MEMBERSHIPS

The MACE group seeks to exchange knowledge with national and international academic partners sharing similar academic interests. The research group engages researchers from other universities inside and outside Norway as a visiting professors' arrangement. These national and international academic partners are involved as co-supervisors of PhD students, as mentors for PostDocs and they also participate in the preparation of applications for external funding. Our researchers, in return, also take part in research groups at other institutions. To mention some networks:

• ACTION Research group (Norwegian School of Economics, www.nhh.no/en/research-centres/focus/action)

• Comparative International Government Accounting Research (CIGAR) network (www.cigar-network.net)

• European Accounting Association (EAA) international network (www.eaa-online.org)

• European Institute for Advanced Studies in Management (EIASM) (www.eiasm.org)

• Nordic Academy of Management (NFF) (www.nordicacademy.hi.is)

EXTERNALLY FUNDED PROJECTS

MACE group has being active in attracting external funding for research and development projects. Some examples include:

• Local government budgeting reform in Russia: implications and tensions (BUDRUS) 2013 – 2017, funded by the Research Council of Norway

• Fiscal sustainability at the local government level (KØB), 2016 – 2020, funded by County Governor of Nordland

• Norwegian-Ukrainian cooperation in Public Sector Economy Education: Accounting, Budgeting and Finance (NUPSEE), 2016 – 2019, funded by Eurasia Program, DIKU

Recently, MACE research group contributed to receiving two grants:

• research project "Transformative Capabilities of the Accounting Profession: Study of Norwegian Small and Medium Accounting Practices (TRANSACT)". Project duration 2020 - 2024. 9,6 mill grant from the Research Council of Norway program PROFESJON.

• Research and development project "Norway-Ukraine: Professional adaptation integration into the state system (NUPASS). Funded by Norwegian Ministry of Foreign Affairs: NOK 32,6 mill, executed in cooperation with High North Center for Business and Governance.

About the group

The participants in APEC teach and conduct research on a wide range of topics. The main research focus is towards regulation of markets, transport economics, resource and environmental economics, health economic and efficiency analysis. The participants in the group are located in Bodø, Mo i Rana, Stjørdal and Steinkjer. We teach various courses related to economics, corporate management, transport economy, logistics and health economy. APEC has the main responsibility of 11 courses, of which six are mandatory for the degree program in business and administration at Nord University.

Research strategy

The group has followed a strategy with the overall goal of producing research leading to peer-reviewed scientific publications. These results are achieved by following two separate tracks. The first track consists of research based on ideas from members of the group and funded by internal resources. The second track involves tendered external projects being successfully acquired. This means that research problems of current interest are being addressed, and data  is gathered  keeping future publications in mind. An extensive number of non-academic partners, both public bodies (i.e. The Ministry of Transport and Communication) and private bodies (i.e. airport developers and aquaculture organizations), have funded these research projects during the last 10-15 years. 

In selected projects, the next stage is development of theory and the methodological framework to prepare for academic publications. Then, the group encourages dissemination of the results by producing popular science articles (e.g. for Samferdsel and Norsk Sjømat), features articles in newspapers (Aftenposten, Dagens Næringsliv and Avisa Nordland) and gives interviews to the radio and TV (mainly NRK). Finally, the results are used as cases in courses taught at the bachelor and master level.

Recently published peer reviewed articles

Bardal, K. G. and Mathisen, T. A. (2019). Modelling the costs of unexpected traffic flow

disruptions. Journal of Transport, Economics and Policy. 53 (4), pp. 299-322.

Bergland ,H., Pedersen, P. A. and Wyller, J.  (2019). Accumulated Marine Pollution and Fishery Dynamics. Ecological Complexity, Vol. 38, April 2019, pp. 56-74.

Bergland, H. and Pedersen, P. A. (2019). Efficiency and Traffic Safety with Pay for Performance in Road Transportation. Transportation Research Part B: Methodological, Vol. 130, Dec., pp. 21-35.

Grepperud, S. and Pedersen, P. A. (2020). Positioning and negotiations: The case of pharmaceutical pricing. European Journal of Political Economy, Vol. 62, March, pp. 1-13.

Hanssen, T-E. S., Jørgensen, F. and Larsen, B. (2019): Determinants affecting ferry users waiting time at ferry terminals. Transportation.

Hanssen, T-E. S. and Mathisen, T. A. (2018) Exploring the attractiveness of a Norwegian

rural higher education institution using importance – performance analysis. Scandinavian

Journal of Educational Research. 62 (1), pp. 68–87.

Jørgensen, F. and Hanssen, T-E. S. (2019): Implications for traffic safety from car drivers' secondary task engagement – an economist´s view. Economics of Transportation. Vol 20, pp. 1-8.

Jørgensen, F. and Solvoll, G. (2018). Determining optimal frequency at ferry crossings. Transport Policy, 63, pp. 200 – 208.

Solvoll, G. and Hanssen, T.-E. S. (2018). Importance of aviation in higher education.  Journal of Air Transport Management, 72, pp 47-55.

PhD students

There are currently 4 PhD students where the main supervisor is a faculty member in APEC. The topics range from problems with the implementation of electric vehicles, effects of the research funding arrangement on innovations in enterprises, development and capacity building for the Northern Sea Route and the global impact on health from the economic development.