Olga Nicole Ermann

Cities: The International Journal of Urban Policy and Planning 152 Doi: https://doi.org/10.1016/j.cities.2024.105227

Nord universitet / FoU-rapport

Meditari Accountancy Research Doi: https://doi.org/10.1108/MEDAR-11-2021-1509

Abstract Purpose – This study investigates how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past, in the context of changing politico-economic dynamics in Ukraine. Design/methodology/approach – Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, we analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012–2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped us reconstruct those events which we could not observe personally. Findings – We observed that MAC regime changes in the company mirror overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic. Research implications/limitations – This study adds to the literature on management accounting and control change in emerging economies and extractive industries, by highlighting the role of changing institutional logics in shaping a MAC regime. We explain why, in some contexts (i.e., Ukraine), organizational actors accept and favor liberal Western market logics. Originality/value – A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received, if based on local values and aspirations. Keywords: management accounting control (MAC) regime, institutional logics, liberal Western market logics, illiberal Soviet heritage logics, case study, energy company, coal mining. Paper type: Research paper

Nord universitet / FoU-rapport 86

The Nordic Journal of Business 70(4)

There are significant differences in how project managers are recommended to engage in control in big projects that are strictly limited in time, scope, and costs, and how managers actually do that in practice. How care is implicated in control in large-scale construction projects, subject to overruns and uncertainties, is rarely discussed. The experiences in controlling and care-giving of key people involved in the construction of two complex projects in Norway and Ukraine are analyzed. The findings reveal that control and care play similar roles in the projects, lthough their nature and forms differ significantly. Being emotionally charged, care complements control efforts by enhancing trust, empathy, help, lenience in judgment, and courage among project participants – important aspects that traditional controls alone can rarely reach. Projects themselves, not only people involved in them, become objects of care, and managers should strive to balance between ‘care for people’ and ‘care for projects’.

The International Journal of Management Education 19(2) p. 1-11 Doi: https://doi.org/10.1016/j.ijme.2021.100511

Nord universitet / FoU-rapport 51(ISBN 978-82-7456-818-1) p. 1-77

This report aims to describe experiences from cooperation with international partners and lessons learned during the realization of the international project, CPEA-ST/10022 “Internal Control and the COSO framework: Application to the university sector”, financed by the Norwegian Agency for International Cooperation and Quality Enhancement in Higher Education (DIKU). First, we present the overall goals of the project and the project outcomes and describe the elements of the developed online course. Then, we describe the evaluation and quality assurance process implemented during the project’s realization. Finally, we describe the overall lessons learned from the project.

European Journal of Training and Development 44(4/5) Doi: https://doi.org/10.1108/EJTD-09-2019-0169

Organization and methods of PhD research. Proceedings of the international colloquium for PhD researchers. p. 81-85

Working Paper

16th International Conference of the International Society for Third Sector Research (ISTR)

UKRAINETT+ Conference 2024

Weatherhead Scholars Program Roundtable on Ukraine

SCANCOR seminars at Harvard University

Research Workshop “Impacts and Legacies of European Capitals of Culture (ECoCs): Reflecting and Developing Evaluation and Monitoring Practices”

27th NFF Conference

Nord universitet

Nord universitet

High North Center Research Seminars

Nord universitet

Book project seminar "Strengthening capacities of accounting and management profession”

Nord universitet / FoU-rapport ISBN 978-82-7456-854-9

The aim of this report is to evaluate the results of the second year of the “Norway-Ukraine. Professional Adaptation. Integration into the State System” project (hereafter, NUPASS) from the position of the main beneficiaries of the project –retired military officers, veterans and their family members. The four groups of project participants were surveyed in 2021 – participants of the spring and autumn study semesters 2020/2021. Participants of 2021 answered the entry and exit surveys, while participants from 2020 were asked to fill in the follow-up surveys to monitor the progress in their transition to civilian careers, employment, life satisfaction, etc. All data used for the analysis in this report were collected prior to the Russian-Ukrainian war, before February 2022.

Nord universitet

International conference “International cooperation in solving the problem of social and professional adaptation of military personnel, veterans and their family members in Ukraine”

Nord universitet

The report analyses and compares the model of professional and social adaptation developed under Norwegian-Ukrainian cooperation and the current state system of social adaptation of veterans, together with initiatives developed by the Ministry of Veterans Affairs of Ukraine.

Nord universitet

Målet med denne rapporten er å evaluere resultatene av NUPASS-prosjektet for 2020 med utgangspunkt i hovedmottakerne av prosjektet - pensjonerte militære offiserer, veteraner fra den militære konflikten i Øst-Ukraina og deres familiemedlemmer (ektefeller).

NUCC meetup “Importance of Good Corporate Governance for Ukrainian business: how to become a successful international partner”

Nord universitet

Nord universitet

Utformet som en samling av vitenskapelige tekster representerer denne forskningspublikasjonen en felles innsats av norske, ukrainske og internasjonale forskere som deltar i samarbeidet "Norwegian-Ukrainian Cooperation in Public Sector Economy Education: Accounting, Budgeting and Finance (NUPSEE) Project" for å løse samtidsproblemene rundt transformasjonen av det offentlige finanssystemet i Ukraina.

Nord universitet

This collection of articles is the result of the work carried out through the project, "Retraining and social adaptation of military officers and their family memebers in Ukraine". In 2018, the projecte celebrated its 15th anniversary, and, at the time of writing, it has helped more then 10,000 military service members and family members retrain and adapt for civilian life.

European Accounting Association Congress

Norwegian-Ukrainian Chamber of Commerce meeting

Knowledge for Building Society and Business: Norwegian-Ukrainian cooperation

Business Practice in Ukraine 2018

PhD International Workshop “Performance Measurement for the smart public governance”

The 24th Nordic Academy of Management Conference

8th Asia-Pacific Interdisciplinary Research in Accounting Conference

Oslo Innovation Week / Norwegian-Ukrainian Business Forum

The National Research School in Business Economics and Administration (NFB) Conference

The 2016 Comparative International Governmental Accounting Research (CIGAR) Network workshop

Norwegian-Ukrainian Chamber of Commerce

Norwegian-Ukrainian Chamber of Commerce

Norwegian-Ukrainian Business Forum

Conference on Management Control and Performance management

22nd Nordic Academy of Management conference

Annual Conference for Management Accounting Research (ACMAR)

Nord universitet