Roy-Ivar Andreassen

Når KI overtar deler av resonneringen, risikerer vi at mye av tenkningen «outsources» og at studentene blir mer passive i egen læring.

20th Biennial CIGAR Conference 25-27/6 2025

This study investigates how sociotechnical imaginaries embedded in national health policies shape management control practices through the implementation of a large-scale electronic health record (EHR) system in Norwegian municipalities. Utilizing an interpretive case study of "Helseplattformen," a high-profile digital transformation initiative, we explore how managerial visions of integrated, data-driven governance are operationalized, negotiated, and contested at the municipal level. Our analysis reveals that municipal managers play a crucial mediating role by actively translating national policy imaginaries into concrete control practices. While the central government presents the EHR system as a tool for enhancing accountability, efficiency, and transparency, its practical enactment exposes significant tensions between these imagined futures and local operational realities. Municipal managers not only implement digital infrastructures; they also engage in considerable emotional, symbolic, and institutional labour to maintain legitimacy and stabilize these visions of control. Conceptually, this paper contributes to management accounting and control literature by highlighting how sociotechnical imaginaries function as upstream authorizing frameworks, shaping what is subsequently inscribed into calculative practices and translated in organizational settings. By explicitly linking imaginaries to empirical processes of digitalization and control, we illustrate how these visions materially reshape public sector management practices and redefine managerial accountability.

European Network for Research in Organisational & Accounting Change (ENROAC) – 14th Conference

This study investigates how sociotechnical imaginaries embedded in national health policies shape management control practices through the implementation of a large-scale electronic health record (EHR) system in Norwegian municipalities. Utilizing an interpretive case study of "Helseplattformen," a high-profile digital transformation initiative, we explore how managerial visions of integrated, data-driven governance are operationalized, negotiated, and contested at the municipal level. Our analysis reveals that municipal managers play a crucial mediating role by actively translating national policy imaginaries into concrete control practices. While the central government presents the EHR system as a tool for enhancing accountability, efficiency, and transparency, its practical enactment exposes significant tensions between these imagined futures and local operational realities. Municipal managers not only implement digital infrastructures; they also engage in considerable emotional, symbolic, and institutional labour to maintain legitimacy and stabilize these visions of control. Conceptually, this paper contributes to management accounting and control literature by highlighting how sociotechnical imaginaries function as upstream authorizing frameworks, shaping what is subsequently inscribed into calculative practices and translated in organizational settings. By explicitly linking imaginaries to empirical processes of digitalization and control, we illustrate how these visions materially reshape public sector management practices and redefine managerial accountability. This study offers implications for broader discussions on New Public Management and digital governance, emphasizing the critical role managerial actors play in mediating policy-driven digital transformations.

Workshop

FIBE 2020

Annual Conference on Management Accounting Research (ACMAR)