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Kjell Tryggestad
Professor
- E-post
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kjell.tryggestad@inn.no
- Telefonnummer
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+47 62 43 04 58
Handelshøgskolen Innlandet – Fakultet for økonomi og samfunnsvitenskap
Institutt for økonomifag
Studiested Rena,
Rom 3Ø225
Kort om
Kjell Tryggestad er professor i virksomhetsstyring ved institutt for økonomifag. Hans forskningsinteresser omfatter studier av økonomistyring og regnskap i en organisatorisk kontekst, så som store komplekse prosjekter og driftsorganisasjoner i privat og offentlig sektor. Studiene er orientert mot å forstå hvilken rolle økonomistyring og regnskap spiller i strategiske- og organisatoriske endringsprosesser, for eksempel i reformer av sykehusstrukturer, politiets distriktsorganisasjon, privatisering/outsourcing i forsvaret, utvikling av nye bærekraftige/sirkulærøkonomiske produkter og tjenester i byggeriet og i medisinsk-tekniske virksomheter. Han har publisert i bøker og tidsskrifter innen regnskap og økonomistyring, organisasjonsstudier, prosjektledelse, sosiologi og markedsføring. I sin forskning bruker han økonomisk organisasjonsteori, spesielt aktør-nettverksteori, supplert med case-studier av de empiriske prosessene.
Publikasjoner
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Themsen, Tim Neerup; Jacobsen, Peter Holm & Tryggestad, Kjell
(2024).
The contronymity of project accounting for performing the relevance of project outcomes.
Accounting, Auditing & Accountability Journal.
ISSN 1368-0668.
38(1),
s. 478–508.
doi:
10.1108/AAAJ-10-2022-6103.
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Skærbæk, Peter; Themsen, Tim Neerup & Tryggestad, Kjell
(2024).
How a project design becomes a macro-actor: laboratory simulations in trials of strength between competing bridge designs, project budgets and sustainability.
Qualitative research in organization and management.
ISSN 1746-5648.
doi:
10.1108/QROM-09-2023-2594.
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Christensen, Mark; Skærbæk, Peter & Tryggestad, Kjell
(2024).
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues.
Public Money & Management.
ISSN 0954-0962.
doi:
10.1080/09540962.2024.2400799.
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Skærbæk, Peter; Tryggestad, Kjell & Christensen, Mark
(2023).
Economics performativity and its consequences for
accounting and organizational spaces: the case of public
sector reforms.
I Guzman, Gustavo; Diedrich, Andreas & Cochoy, Franck (Red.),
Space and Organizing: On Spatial Agencing.
Edward Elgar Publishing.
ISSN 9781800881563.
s. 104–121.
doi:
10.4337/9781800881563.00013.
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Skærbæk, Peter; Tryggestad, Kjell Ivar & Christensen, Mark
(2023).
Økonomiske teoriers negative påvirkning på reformer. En studie av en politireform.
Praktisk Økonomi & Finans.
ISSN 1501-0074.
39(1),
s. 77–91.
doi:
10.18261/pof.39.1.8.
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I denne artikkelen bruker vi caset om den danske politireformen (Skærbæk, Tryggestad og Christensen 2023) for å vise hvordan virksomheten endres til en sentralisert struktur med færre politidistrikter og stasjoner. Denne danske reformen har mange likhetstrekk med den norske politireformen, og vår studie kan gi viktige kunnskapsbidrag til lignende reformer. Vi viser hvordan økonomiske teorier og kalkyler, for eksempel stordriftsfordeler og produktivi-tetsmål, mobiliseres når politiets operative kjerneytelser blir analysert og reformert. Vi konkluderer med at økonomiske teorier og kalkyler påvirker, og de har dermed en performativ rolle i å begrunne og gjennomføre reformen hvor antallet politidistrikter i Danmark ble redusert fra 54 til 12. Til slutt viser vi hvordan reformen hadde alvorlige konsekvenser for driften, kostnadene, tjenestekvaliteten, de ansatte i politiet og dermed også i ytterste konsekvens negative effekter på borgernes trygghet.
NØKKELORDperformativitet | produktivitet | reformsvikt | økonomisk teori
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Jacobsen, Peter Holm; Tryggestad, Kjell & Harty, Chris
(2020).
Design as redesign in the case of architectural competitions: The role of design visualisations and juries.
Culture and Organization.
ISSN 1475-9551.
27(1).
doi:
10.1080/14759551.2020.1778697.
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Organisational research positions design as complex and open-ended. We contribute to research on design and the organisation of competition by conceptualising design as redesign and as a collective ‘thing’ consisting of an interconnected and dynamically evolving set of new design issues and matters of concern that blur actors’ professional roles. Our approach builds on actor-network theory using an ethnographic study to follow architects’ design work in a commercial case of a dialogue-based architectural competition. Building scales and design concepts were translated and inscribed into different forms of design visualisations and circulated amongst the client, the architect office, and the workshop during the encounter between the team of architects and the jury. As circulating references, design visualisations retain and transform the design and give rise to new contradictory design issues during the actors’ verbal dialogue.
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Christensen, Mark; Skærbæk, Peter & Tryggestad, Kjell
(2019).
Contested organizational change and accounting in trials of incompatibility.
Management Accounting Research.
ISSN 1044-5005.
45.
doi:
10.1016/j.mar.2019.03.001.
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This paper is about the role of accounting in making decisions about contested organizational change. We study how two strategic options emerged and were valued differently in a protracted case regarding sourcing by the Danish Defence Force. Drawing on Actor-Network Theory we show how the two strategic options emerged and were pitted against each other in what Callon describes as ‘trials of strength’. The contribution of the paper is in three actions: First, it develops the concept of ‘trial of strength’ for accounting and organizational research by showing that extant literature can be enhanced with the conceptualization of a typology of trials that distinguishes between prototype trials and trials of incompatibility. Second, it shows that accounting inscriptions may play changing roles which we label ‘versatile’ when forged in the contested circumstances and resultant pressure of a trial of incompatibility. Third, it highlights how accounting inscriptions take part in (re)formulating, evaluating and advancing mutually exclusive reform options in a series of trials of strength involving both a prototype trial and trials of incompatibility. In addition to the frequency, number and intensity of the inscriptions there appears to be an increased prospect of unfaithful behavior by some inscriptions. This work also has implications for governmentality theorization and processual views of outsourcing decision making - as well as its paradoxical outcomes.
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Tryggestad, Kjell; Harty, Chris & Jacobsen, Peter Holm
(2019).
Bringing the Building Back In: Implications for Studying Organizations,
Context in action and how to study it: Illustrations from health care.
Oxford University Press.
ISSN 9780198805304.
doi:
10.1093/oso/9780198805304.003.0006.
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Context is a central concept in organization and management studies, yet it is often used in a generalized, unspecific manner. This book offers an interactionist view on context as a dynamic, relational, and socially enacted phenomenon. It explores context in action and the theoretical, methodological, and analytical consequences of this approach through a collection of reflections and research experiences from the dynamic field of health care.
In the opening chapters, the editors present their framework for studying context in action and outline three main approaches, centered on the following questions: What constitutes context for a phenomenon or an event? How do actors understand, experience, and engage with context? How do contexts change and what is the role of actors in such processes? Context and action are then explored through a range of topics such as enactment and organizational change, policy implementation, executive work, strategic change, materiality, technology, patients and relatives' perspectives, integrated care, quality improvement, and health care support work.
Relevant to both management researchers and practitioners, this volume provides a definition of context as theoretical construct based on interactionist and process based perspectives, and a practical framework for studying context in action which the reader can use in their own work.
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Hugosson, Erik Mårten; Stevik, Kristin; Søberg, Per & Tryggestad, Kjell
(2019).
Forming innovative projects in sustainable construction: how socio-technical connectivity shapes the building project and its context.
I Havenvid, Malena Ingemansson; Linné, Åse; Bygballe, Lena Elisabeth & Harty, Chris (Red.),
The Connectivity of Innovation in the Construction Industry.
Routledge.
ISSN 9780815363224.
s. 11–32.
doi:
10.1201/9781351110198-2.
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Whyte, Jennifer; Tryggestad, Kjell & Comi, Alice
(2016).
Visualizing practices in project-based design: tracing connections through cascades of visual representations.
Engineering Project Organization Journal.
ISSN 2157-3727.
6(NOS 2-4),
s. 115–128.
doi:
10.1080/21573727.2016.1269005.
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Project-based design involves a variety of visual representations, which are evolved to make decisions and accomplish project objectives. Yet, such mediated and distributed ways of working are difficult to capture through ethnographies that examine situated design. A novel approach is developed that follows cascades of visual representations, and this is illustrated through two empirical studies. In the first case, Heathrow Terminal 5, analysis starts from paper- and model-work used to develop design, tracing connections forward to an assembly manual that forms a ‘consolidated cascade’ of visual representations. In the second, the Turning Torso, Malmö, analysis starts from a planning document, tracing connections backward to the paper- and model-work done to produce this consolidated cascade. This work makes a twofold contribution: first, it offers a methodological approach that supplements ethnographies of situated design. This allows the researcher to be nimble, tracing connections across complex engineering projects; reconstructing practices through their visual representations; and observing their effects. Second, it articulates how, in these empirical cases, interaction with a cascade of visual representations enabled participants in project-based design to develop and share understanding. The complexity of projects and their distributed and mediated nature makes this approach timely and important in addressing new research questions and practical challenges.
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Sage, Daniel; Justesen, Lise; Dainty, Andrew; Tryggestad, Kjell & Mouritsen, Jan
(2016).
Organizing space and time
through relational human–animal
boundary work: Exclusion,
invitation and disturbance.
Organization.
ISSN 1350-5084.
s. 1–17.
doi:
10.1177/1350508416629449.
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In this article, we examine the role that animals play within human organizational boundary
work. In so doing, we challenge the latent anthropocentricism in many, if not most, theories
of organization that locate animal agencies outside the boundary work that is said to constitute
organizing. In developing this argument, we draw together diverse strands of work mobilizing
Actor–Network Theory that engage the entanglement of human/nonhuman agencies. In bringing
this work together, we suggest humans may organize, even manage, by conducting relational
boundary work with animal agencies, spacings and timings. Our argument is empirically illustrated
and theoretically developed across two cases of the spacings and timings of construction project
organizations—an infrastructure project in the United Kingdom and a housing development in
Scandinavia. Construction projects are well-known for their tightly managed linear timings and
for producing the built spaces that separate humans and animals. Three concepts—Invitation,
Exclusion and Disturbance—are offered to help apprehend how such organizings of space and
time are themselves dependent upon entanglements between human and animal agencies. We conclude by suggesting that animals should not be negatively constituted as an ‘Other’ to human
organizing, or indeed management, but rather acknowledged as sometimes constituting human
capacities to organize, even managerially control, space and time
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Tryggestad, Kjell & Harty, Chris
(2015).
The hospital building as project and matter of concern: the role of representations in negotiating patient room designs and bodies.
Engineering Project Organization Journal.
ISSN 2157-3727.
doi:
10.1080/21573727.2015.1046047.
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Harty, Chris; Jacobsen, Peter Holm & Tryggestad, Kjell
(2015).
Constructing Healthcare Spaces - The Complex Role of Visualisations in Negotiating Hospital Designs and Practices.
Procedia Economics and Finance.
21,
s. 578–585.
doi:
10.1016/S2212-5671(15)00215-4.
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The aim of this paper is to inquire into the role of project visualisations in shaping healthcare spaces and practices. The study draws upon an ethnographic field study from a large on-going hospital construction project in Denmark, and focuses on the early phases of on-boarding the design team into the project organisation. The theoretical contribution concerns the ways in which project visualisations plays an active role in developing novel conceptions of space and how these are mobilized in the process of on-boarding, in terms of 1. Design space (especially the engagement of users in the design process), 2.Organisational space (work processes and their spatial-temporal dimension) and; 3. Economic space (cost estimations and budgets). In practice, our findings show that the visualisations of different yet connected project spaces and the development of future clinical practices is related to a number of emergent concerns in the processes of designing and constructing the new hospital, notably concerns and tensions between innovation and control.
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Harty, Chris; Themsen, Tim Neerup & Tryggestad, Kjell
(2014).
Risk management and uncertainty in infrastructure projects – What role(s) for knowledge and construction management?.
I Raiden, A* & Aboagye-Nimo, E (Red.),
Proceedings of the 30th Annual ARCOM Conference, 1st-3rd September 2014.
Association of Researchers in Construction Management (ARCOM).
ISSN 9780955239083.
s. 1253–1262.
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The assumption that large complex projects should be managed in order to reduce uncertainty and increase predictability is not new. What is relatively new, however, is that uncertainty reduction can and should be obtained through formal risk management approaches. We question both assumptions by addressing a more fundamental question about the role of knowledge in current risk management practices. Inquiries into the predominant approaches to risk management in large infrastructure and construction projects reveal their assumptions about knowledge and we discuss the ramifications these have for project and construction management. Our argument and claim is that predominant risk management approaches tends to reinforce conventional ideas of project control whilst undermining other notions of value and relevance of built assets and project management process. These approaches fail to consider the role and potential value of knowledge production during the project process, instead seeing knowledge as an input into upfront planning and specification. We examine ways in which actual project practices approach the question of risk management for the case of large public hospital building and infrastructure projects in Denmark. These projects are characterized by long durations involving substantial materiality, high uncertainty, ambiguity, and complexity. Yet, they are also subjected to risk management that operates according to a standardized Ôbest practiceÕ control approach – as if these hospital and infrastructure projects are quite simple, predictive and similar in nature. The cases reveal the emerging uncertainties that challenge the project plan and the risk management approach as new knowledge about the conditions are produced during the project processes. The paper concludes by proposing a more dynamic understanding of the role of knowledge, considering the practical implications of uncertain knowledge conditions as a prevailing condition for construction management rather than something to be known in advanced and reduced by risk management.
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Sage, Daniel; Dainty, Andrew; Tryggestad, Kjell; Justesen, Lise & Mouritsen, Jan
(2014).
Building with wildlife: project geographies and
cosmopolitics in infrastructure construction.
Construction Management and Economics.
ISSN 0144-6193.
32(7-8),
s. 773–786.
doi:
10.1080/01446193.2014.911933.
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Across many construction projects, and especially infrastructure projects, efforts to mitigate potential loss of
biodiversity and habitat are significant concerns, and at times politically controversial. And yet, thus far, very
little research has addressed the interplay of humans and animals within construction projects. Instead those
interested in the politics and ethics of human–animal relations, or animal studies, have arguably focused far more
on more stable and contained sites, whether organizations like zoos, farms or laboratories, or other places like
homes and parks. These largely ethnographic studies inevitably perhaps downplay the unplanned, unexpected
and highly politically and ethically charged, collision of hitherto rather separate human and animal geographies.
Yet it is often within such colliding spaces, where animal geographies are unexpectedly found at the heart of
human projects, that we formulate our respect and response to both animals and indeed other humans. We
develop an examination of such encounters, with conceptual reference to actor-network theory, and documented
empirically through case studies of two infrastructure projects; the findings of our research are relevant to both
construction project management and future animal studies.
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Tryggestad, Kjell; Justesen, Lise & Mouritsen, Jan
(2013).
Project temporalities: how frogs can become stakeholders.
International Journal of Managing Projects in Business.
ISSN 1753-8378.
6(1),
s. 69–87.
doi:
10.1108/17538371311291035.
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Purpose
– The purpose of this paper is to explore how animals can become stakeholders in interaction with project management technologies and what happens with project temporalities when new and surprising stakeholders become part of a project and a recognized matter of concern to be taken into account.
Design/methodology/approach
– The paper is based on a qualitative case study of a project in the building industry. The authors use actor‐network theory (ANT) to analyze the emergence of animal stakeholders, stakes and temporalities.
Findings
– The study shows how project temporalities can multiply in interaction with project management technologies and how conventional linear conceptions of project time may be contested with the emergence of new non‐human stakeholders and temporalities.
Research limitations/implications
– The study draws on ANT to show how animals can become stakeholders during the project. Other approaches to animal stakeholders may provide other valuable insights.
Practical implications
– Rather than taking the linear time conception for granted, the management challenge and practical implication is to re‐conceptualize time by taking heterogeneous temporalities into account. This may require investments in new project management technologies.
Originality/value
– This paper adds to the literatures on project temporalities and stakeholder theory by connecting them to the question of non‐human stakeholders and to project management technologies.
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Tryggestad, Kjell & Reijonen, Satu
(2012).
The dynamic signification of product qualities: on the possibility og "greening" markets.
Consumption Markets & Culture.
ISSN 1025-3866.
15(2),
s. 213–234.
doi:
10.1080/10253866.2012.654961.
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This article addresses the “greening” of markets by inquiring into how different versions of environmental friendliness of a product are constructed and how they are placed in an order of significance in relation to each other and to other product qualities. The study extends constructivist market studies by elaborating on the dynamic signification of product qualities. The case analysis of the development and commercialization of a “polyvinylchloride-free” and “environmentally friendly” urinary drainage bag in the medical devices market shows these qualities to be temporal and fragile outcomes. It is concluded that, besides a supporting socio-technical market arrangement around the product, the ability of the product to take different matters of concern into account is crucial for the possibility of “greening” markets.
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Tryggestad, Kjell & Georg, Susse
(2011).
How objects shape logics in construction.
Culture and Organization.
ISSN 1475-9551.
17(3),
s. 181–197.
doi:
10.1080/14759551.2011.569383.
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The notion of institutional logics is a key tenet in institutional theory but few studies have attended to the micro‐foundations of logics. The sociology of associations is used to explore the micro‐foundations of logics, their emergence and temporal–spatial importance. A case study of the construction of the skyscraper, ‘Turning Torso’, in Malmö city, shows how technical objects and actions implicated in the material practices of building construction shape logics and identities associated with professions, economy, market, science and design. We summarize our findings by theorizing logics and identities as emergent and contingent outcomes of the material practices of building construction. The argument is concluded by considering the building construction as a materially mediated meaning structure.
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Skærbæk, Peter & Tryggestad, Kjell
(2010).
The role of accounting devices in performing corporate strategy.
Accounting, Organizations and Society.
ISSN 0361-3682.
36(1),
s. 108–124.
doi:
10.1016/j.aos.2009.01.003.
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The paper’s aim is to examine the role of accounting in shaping corporate strategy. Our inquiry is built on a case-based ethnography. Drawing on Michel Callon’s generic notion of performativity, we show how accounting shapes the strategic options and the external economic conditions of the corporation. The analysis reveals how accounting devices rejects, defends, and changes corporate strategy by mobilizing lay people and concerned groups. We summarize our findings by emphasizing the active role of accounting in relation to strategy formulation, the configuration of the identity of the key strategic actor, and in constituting strategy and strategic change.
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Tryggestad, Kjell; Georg, Susse & Hernes, Tor
(2010).
Constructing buildings and design ambitions.
Construction Management and Economics.
ISSN 0144-6193.
28(6),
s. 695–705.
doi:
10.1080/01446191003755441.
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Project goals are conceptualized in the construction management literature as either stable and exogenously given or as emerging endogenously during the construction process. Disparate as these perspectives may be, they both overlook the role that material objects used in construction processes can play in transforming knowledge and thereby shaping project goals. Actor‐network theory is used to explore the connection between objects and knowledge with the purpose of developing an adaptive and pragmatic approach to goals in construction. Based on a case study of the construction of a skyscraper, emphasis is given to how design ambitions emerge in a process of goal translation, and to how, once these ambitions are materialized, tensions between aesthetic and functional concerns emerge and are resolved. These tensions are resolved through trials of strength as the object—the building—is elaborated and circulates across sites in various forms, e.g. artistic sketches, drawings and models. Given that initial goal accuracy is often seen as a key success factor, these insights have theoretical and practical implications for the management and evaluation of the construction project.
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Georg, Susse & Tryggestad, Kjell
(2009).
On the emergence of roles in construction: the qualculative role of project management.
Construction Management and Economics.
ISSN 0144-6193.
27(10),
s. 969–981.
doi:
10.1080/01446190903181096.
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Within construction, roles are generally thought of in terms of a division of labour, tasks and responsibilities, established through contractual and/or cultural relations. Moreover, roles are also presumed to be relatively stable. Drawing upon actor network theory, roles are re-conceptualized and it is argued that roles are emergent and that they depend upon the tools and devices with which the project managers are equipped. A case study of the construction of a skyscraper, the 'Turning Torso', in Malmo, Sweden highlights the hybrid role of project management. In some instances project management may act as a mediator having qualitative effects on the project while in other instances project management may only be an intermediary, merely speeding up the process by conveying the concerns of others. The concept of qualculative project management is introduced to account for this emerging hybrid role. The analysis shows the ways in which the budget and other devices participates in enacting a qualculative role for project management, while simultaneously being involved in negotiating boundaries between professional roles in construction as well as the qualitative and quantitative properties of the building.
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Tryggestad, Kjell
(2005).
Technological strategy as macro-actor: How humanness might be made of steel. 2nd edition, 2020,
B. Czarniawska & T. Hernes (eds.): Actor-Network Theory and Organizing.
Liber.
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Tryggestad, Kjell
(2005).
Natural and political markets: organizing the transfer of technology and knowledge.
Economy and Society.
ISSN 0308-5147.
34(4),
s. 589–611.
doi:
10.1080/03085140500277195.
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The author inquires into the performative role of calculative devices, and develops the notion of political markets by drawing upon an empirical case of the transfer of flexible manufacturing systems (FMS). Drawing on the work of Michel Callon, the author claims the natural market to be a special case of the political market, its existence being highly dependent upon calculative devices. The aggregated simulation models and investment calculations of economics were instrumental in establishing the necessary conditions of the natural market. Yet, it remained only a temporally stabilized configuration. With the emergence of reflexive economic agencies, the market also underwent unexpected reorganizations. Finally, the author summarizes the theoretical and practical implications by proposing the twin notions of engineering-oeconomicus and the normalizing market residual.
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Tryggestad, Kjell
(2005).
Technological strategy as macro-actor: how humanness might be made of steel.
I Czarniawska, Barbara & Hernes, Tor (Red.),
B. Czarniawska and T. Hernes (Eds.): Actor-network theory and organizing.
Liber.
ISSN 9788763001441.
s. 31–45.
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Kreiner, Kristian & Tryggestad, Kjell
(2002).
The co-production of chip and society: unpacking packaged knowledge.
Scandinavian Journal of Management.
ISSN 0956-5221.
18(3),
s. 421–449.
doi:
10.1016/S0956-5221(01)00006-9.
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Computers epitomise the knowledge society and the new economy. Since “Integrated Circuits” (ICs) are at the heart of computers, they are a natural site to visit for anyone trying to understand the pulse of technology and organisations. This article reports on a study of “application-specific integrated circuits” (called ASICs). We show how designing an ASIC and organising the world of producers and users of such devices are intertwined processes, and that computer chips and society are thus co-produced.
Taking as our point of departure the claim that objects are simply packaging for human knowledge and ingenuity, we analyse the role of artefacts in the knowledge society. By studying the ways in which ASICs are designed and manufactured we are able to identify and discuss certain ironies regarding the celebrated knowledge society, e.g. that IC users may be able to achieve ever higher aims, while knowing less and less about what makes them able to do so.
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Tryggestad, Kjell & Borum, Finn
(2001).
Organisationen.
I Kristensen, Finn Børlum; Hørder, Mogens & Poulsen, Peter Bo (Red.),
Metodehåndbog for Medicinsk Teknologivurdering.
Statens Institut for Medicinsk Teknologivurdering.
ISSN 9788790951788.
s. 85–95.
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Tryggestad, Kjell
(1995).
Sourcing of advanced manufacturing technology: The role of customer-supplier interaction.
I Carlsson, Bo (Red.),
Technological Systems and Economic Performance: The Case of Factory Automation.
Kluwer Academic Publishers.
ISSN 9780792335122.
s. 211–239.
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Carlsson, Bo; Taymaz, Erol & Tryggestad, Kjell
(1995).
The Economic Impact of Factory Automation.
I Carlsson, Bo (Red.),
Technological Systems and Economic Performance: The Case of Factory Automation.
Kluwer Academic Publishers.
ISSN 9780792335122.
s. 391–416.
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Carlsson, Bo; Taymaz, Erol & Tryggestad, Kjell
(1994).
Factory automation and economic performance: a micro-to-micro analysis.
I Granstad, Ove (Red.),
Economics of Technology.
Elsevier.
ISSN 9780444815064.
s. 37–63.
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Tryggestad, Kjell
(1993).
National technological systems in a globalized economy.
I Brundenius, Claes & Göransson, Bo (Red.),
New technologies and global restructuring : the third world at a crossroads.
Taylor Graham.
ISSN 9780947568580.
s. 102–135.
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Se alle arbeider i NVA
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Laugen, Frank Tore; Skærbæk, Peter & Tryggestad, Kjell
(2025).
"Budget inquiries and calculation as travelling problematization machines – The management consultancy case across NATO’s Armed Forces.
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Laugen, Frank Tore; Skærbæk, Peter & Tryggestad, Kjell
(2025).
Budget inquiries and calculation as travelling problematization machines – The management consultancy case across NATO’s Armed Forces.
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Drawing upon Callon’s (1980) unexplored work on problematization and Czarniawska and Joerges’ (1996) notion of travel of ideas, this paper argues for a novel understanding of the role of accounting as a travelling problematization machine. We explore this understanding through a case study of how the consultancy company McKinsey & Co. conducted budget inquiries and calculations to optimise military education in the Norwegian Armed Forces. Our study contributes to research on the roles of accounting in organisational change. We show how management consultants play the role of problematisers, parasitising on their previous problematisations and client solutions by reproducing elements of cost calculations while travelling across clients in NATO countries. Relatedly, we show how the consultancy expands its hunting grounds in co-production with the client using seductive accounting metaphors, resulting in an austere strategy of civilising military education under the promise of making it more competent and cost-efficient. Military staff strongly objected to that strategy in what we theorise as (failed) strategic responses of counter-problematizations/counter-calculations. Our study contributes by showing four significant and interrelated elements of accounting as a travelling problematization machine; 1) how budget inquiries and calculations links up and travel while parasitizing on previous problematizations, 2) the use of seductive accounting metaphors, beyond numbers, resulting (provisionally) in a situation that defines what is problematic and what is not, 3) the expansion of consulting hunting grounds in terms of territories of accounting problems and organizational solutions, linking specific organizational issues with much larger and general national and international issues, and 4) counter-problematizations/counter-calculations as strategic responses from actors affected by the travelling problematization machine.
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Laugen, Frank Tore; Skærbæk, Peter & Tryggestad, Kjell
(2025).
Travelling austerity and its hunting grounds – the problematizing role of consultancy accounting calculations in the armed forces.
doi:
https:/eaa-online.org/congress-2025/scientific-programme/.
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Management consultancy research is slowly progressing within the field of accounting. Extant accounting research shows in various ways how management consultants influence accounting practices. It shows how they can circulate management accounting fads and fashions, how they operate with restricted notions of management, and how they can purify accounting systems and broader organizational practices. However, several authors point out that we still have few empirically rich studies of how management consultants operate and what effects they produce. In this paper, we provide a rich case study of how McKinsey & Company provided consultancy services to the Armed Forces in Norway. To theorize that case we draw upon Actor-Network-Theory and Michel Callon’s (1980) article on problematization. We combine that theory and its notion of ‘hunting grounds’ with that of Barbara Czarniawska and Bernward Joerges (1996) notion of ‘travel of ideas’, to show how management consultants develop their cost-saving calculations, using the economics’ concept of economies of scale and accounting devices such as budget baselines. This calculative machine problematizes the client’s organization and its budget by defining the hunting grounds for cost savings while travelling within and across clients and countries. We show a more complex process of problematization in which the machine also adds to the definition of what is problematic (and what is not) while black-boxing its calculations. In this case, it appears that the management consultants enforced an austerity policy on the client that the client organization strongly objected to in what we consider as futile attempts of counter-problematizations/counter-calculations.
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Laugen, Frank Tore; Skærbæk, Peter & Tryggestad, Kjell
(2024).
The performative role of financial calculations and accounting in public sector reforms.
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Laugen, Frank Tore; Tryggestad, Kjell & Skærbæk, Peter
(2024).
The problematizing role of consultancy calculations - The case of reforming education programs within the Norwegian Armed Forces.
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This article examines the problematizing (Callon, 1980, 1986) role that consultancy accounting calculations play in public sector reforms. The paper engages with the literature on public sector reforms and in particular the consultancy literature that has demonstrated many insights into the use of consultants, the consultancy-client relationships and what effects consultancies produce. At little surprise, there is a growing literature on consultancy companies providing services to the public sector (Carter et al., 2020; T. Christensen et al., 2010; Raudla, 2013; A. J. Sturdy et al., 2022). However, the current literature has not focused much on in-depth studies of a single consultancy company producing accounting calculations to pave the way for significant reforms within the client organization. In this paper, we aim to analyse how the consultancy company produce accounting calculations and how they seek to enforce these by trying to frame the reader in particular ways. We then show how the readers react to the consultancy reports and advisory. It appears that the readers of consultancy reports are multiple and placed in many different organizational entities and that they have different views and concerns about the advisories provided. So, the types of questions that we seek to answer in this research are: 1. What kind of accounting calculations are produced by consultancy companies when they are being asked to optimise the operations of some public sector unit, like the military? How are these accounting calculations in consultancy reports dealt with by the client organization, its staff and other broader actors?
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Tryggestad, Kjell & Larsen, Christine Lundberg
(2023).
Regnskapets rolle i sirkulærøkonomiske virksomheter – en introduksjon,
Regnskap og økonomistyring i sirkulære virksomheter.
Cappelen Damm Akademisk.
ISSN 9788202809416.
s. 15–36.
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Philipsen, Thomas Skinnerup; Skærbæk, Peter & Tryggestad, Kjell
(2022).
The trials of strength between economics and accounting – Making the Danish universities’ productivity measurable.
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Regnskapsreformer i offentlig sektor/universitet og høyskole
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Skærbæk, Peter; Tryggestad, Kjell & Christensen, Mark
(2021).
Economics and the mediator role of accounting in performing organizational spaces – the case of public sector reforms. Retitled: Economics performativity and its consequences for accounting and organizational spaces – the case of public sector reforms.
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Tryggestad, Kjell; Larsen, Christine Lundberg; Alu, Gunnar; Sundalskleiv, Lene Naustvik & Ellefsen, Hans Christian
(2021).
En forskningsagenda: Hvilken rolle spiller regnskap for sirkulærøkonomiske virksomheter?
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Skærbæk, Peter; Tryggestad, Kjell & Christensen, Mark
(2020).
Economics and the mediator role of accounting in performing organizational spaces – the case of public sector reforms.
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Keynote presentation at the session " Accounting & Friends"
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Christensen, Mark J.; Skærbæk, Peter & Tryggestad, Kjell
(2020).
Erratum to “Contested organizational change and accounting in trials of incompatibility”.
Management Accounting Research.
ISSN 1044-5005.
47.
doi:
10.1016/j.mar.2020.100693.
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Tryggestad, Kjell; Themsen, Tim Neerup & Harty, Chris
(2019).
Themsen Neerup, T.; Harty, C. and Tryggestad, K. 2019. The performativity of risk management technologies for the definition and emergence of megaproject success. 25th Nordic Academy of Management conference, NFF2019 August 22-24 University of Vaasa, Vaasa, Finland. Track 1.2. Corporate finance, corporate governance and corporate social responsibility. Published in the Book of Abstracts from the conference proceedings, 45–46.
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Tryggestad, Kjell & Skulberg, Knut Ragnvald
(2019).
Hva kan bio-sirkulær økonomi i praksis lære oss om bærekraftig utvikling/ Inneklima?
Presentation til seminariet « Agenda bærekraft –Nytt hovedsykehus Innlandet».
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Desentralisert samhandling som helsefelleskap:
*Lokale medisinske sentre og kommunale primær helse tjenester bygges ut/om og dimensjoneres på basis av prinsippet om nærhet til pasienten
*Hoved-sykehuset + 2 akutte sykehus (inkl. Tynset) +1 elektivt sykehus dimensjoneres deretter
*Gjenbruk av bygningsmasse der det er hensiktsmessig, nybygg/ombygg i kortreist tre for bedre bærekraft- ‘biofilisk design’
Fordeler: Mindre transport for involverte, færre pasienter som blir dårligere på reisen, større kapasitet/fleksibilitet i helseinfrastrukturen, bedre bærekraft, og bedre forutsetninger for samarbeide mellom SI & kommunene om utviklingen av sykehusstrukturen.
Ulemper: ?
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Tryggestad, Kjell; Søberg, Per & Hugosson, Erik Mårten
(2019).
Managing Risk and Uncertainty in Sustainable Construction Innovation: The Role of the Partnering Contract.
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Tryggestad, Kjell; Hugosson, Erik Mårten & Søberg, Per
(2018).
Tryggestad, K., Hugosson, M., and Søberg, P. (2018). Managing risk and uncertainty in sustainable construction innovation: the role of the partnering contract. In C. Gorse and C. J. Neilson, (Eds.), Proceedings of the 34th Annual ARCOM Conference, 3-5 September 2018, Belfast, UK. Associa-tion of Researchers in Construction Management, 495-504. ISSBN/ISSN: 978-0-9955463-2-5. Pub-lished by ARCOM, Association of Researchers in Construction Management.
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Tryggestad, Kjell
(2018).
Hva kan bio-sirkulær økonomi i praksis lære oss om bærekraftig utvikling?Forskningsdagene 27 september 2018.
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Bjurstrøm, Erik; Hugosson, Erik Mårten; Lagerstedt, M.; Stevik, Kristin; Søberg, Per & Tryggestad, Kjell
(2017).
The connectivity of innovation in sustainable construction – what roles for accounting in shaping the wood building project and its context?
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Tryggestad, Kjell; Harty, Chris & Jacobsen, Peter Holm
(2017).
The building as context and object – or how to design new hospital buildings and healthcare organizations.
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Hugosson, Erik Mårten; Søberg, Per & Tryggestad, Kjell
(2017).
Risk and uncertainty in innovation projects in the construction industry - the role of the interaction type contract.
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Christensen, M; Skærbæk, Peter & Tryggestad, Kjell
(2016).
The experimental role of accounting in shaping project – program dynamics in military outsourcing trials of strength.
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Tryggestad, Kjell
(2016).
Innovasjon for en bærekraftig framtid - trebyggeri på Høgskolen i Hedmark, Campus Evenstad.
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Tryggestad, Kjell; Skærbæk, Peter & Christensen, Mark
(2015).
Accounting inscriptions in outsourcing trials of strength: Time-space dynamics.
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Public sector outsourcing is a program within a suite of contemporary NPM reforms mobilizing private enterprises in the belief of a more efficient public sector. Danish Armed Forces outsourcing of its facility services and management emerged as an option in 1991. Two strategic options developed; one promoted immediate outsourcing while the other promoted internal optimization first. We study how the two options emerged and were valued differently by the supra-national outsourcing program and the local Defense projects over 22 years and how that valuation process involved accounting. Drawing on Actor-Network Theory we show how the two strategic options emerged and were pitted against each other in what Callon describes as in situ, in vitro and in vivo 'trials of strength'. The contribution of the paper is in three actions: 1. highlights how accounting inscriptions take part in formulating, evaluating and advancing different outsourcing strategies during a series of trials of strength, 2. develops the concept of 'trial of strength' for accounting and organizational research by showing how 'the rules of the game' for the trials of strength can become challenged and become an output together with the "winner", and finally 3. shows that, in addition to the pervasive role of programs, projects as subprograms can play a strategic role in becoming anti-programs and they can add the dynamics of time and space dimensions of outsourcing.
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Themsen, Tim Neerup; Harty, Chris & Tryggestad, Kjell
(2015).
Risk management and uncertainty in large construction- and infrastructure projects: What roles for knowledge and project management?
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Risk management devices and practices are routine parts of delivering large projects. Generic ‘best-practice’ places emphasis on quantifying project risks concerning time, cost and quality and developing strategies to manage, control and mitigate them. This means that the contribution by the on-going production of knowledge during project processes is limited; instead, knowledge is positioned as upfront input to planning and specification. However, large construction- and infrastructure projects are often characterised by long durations, by involving many actors at different stages, and by a high degree of uncertainty, ambiguity and complexity. This presents management with specific challenges and temporal tensions between longer and shorter term considerations: How can uncertain future conditions and present unexpected events be reconciled with rational approaches to risk management? How is the production of new knowledge during project processes incorporated into risk management practices and with what effects on the present project and its future relevance? To address these questions, we draw upon two comparative cases of large public hospital construction and infrastructure projects in Denmark and examine the ways in which actual project practices approach the question of risk management. Using Callon’s (1998a) dual notion of framing and overflowing we further examine the unexpected and complex links between emerging uncertainties and ‘best-practice’ risk management and show how actors both perform risk management as required, but also manage emerging uncertainties and concerns that are integral to the risk management devices in use.
We conclude by way of extending Kreiner’s (1995) general insights to ‘best-practice’ project risk management: The ‘best-practice’ approaches perform and reinforce bureaucratic control and short term efficiency in execution while neglecting the wider range of uncertainties that emerge during project processes. Overreliance on these approaches undermines the value of knowledge and reflexivity and threatens the longer-term relevance and value of the projec
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Stevik, Kristin; Tryggestad, Kjell; Bjurstrøm, Erik & Søberg, Per
(2015).
Norwegian woods: building a public university – innovating a sustainable future.
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Stevik, Kristin; Tryggestad, Kjell; Bjurstrøm, Erik & Søberg, Per
(2015).
Norwegian woods: building a public university – innovating a sustainable future.
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Harty, Chris; Tryggestad, Kjell & Jacobsen, Peter Holm
(2015).
Visualisations and calculations of spaces: negotiating hospital design during on-boarding.
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There is a complex relationship between the use of visualisations, and the production of both designs and physical spaces. In the case of hospitals, technical, aesthetic and practice-based requirements are incorporated into negotiations around facilities, layout and operation, and a plethora of stakeholders are engaged in the process. This paper describes a case of the ‘on-boarding’ phase in the design of a new hospital in North Zealand, Denmark. It describes the use of various visualisations in the engagement of actors concerned with managing the budget and delivering the building programme as well as the eventual users of the hospital. It reveals how visualisations are mobilised to form different and overlapping types of spaces. These are described as economic spaces, concerned with maintaining the economic budget frame, when the client organization is communicating the project and the design to healthcare practitioners at the hospital; design spaces, which include forms of user involvement, when the design team is developing and testing a methodology for engaging with medical staff; organizational spaces, concerning the connection between new physical spaces and healthcare professionals, when members of the project organization work with the aim of facilitating organizational changes in the way health care is delivered at the hospital. Finally the paper discusses how these spaces are connected, and how they both enable and constrain innovation in design and healthcare.
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Pemsel, Sofia; Aubry, Monique & Tryggestad, Kjell
(2014).
The role of actions, ideas and transitions in linking the temporary and the permanent organization: The case of evidence-based practice harmonization.
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Christensen, Mark; Skærbæk, Peter & Tryggestad, Kjell
(2014).
Calculating outsourcing strategies and trials of strength – Time-space dynamics of the program and its projects.
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Harty, Chris & Tryggestad, Kjell
(2012).
Materiality and visualisation in hospital design: How big is big enough?
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Tryggestad, Kjell
(2002).
Forklaringens nye grænsedragning: en emergerende tredje vej.
I Kreiner, Kristian & Scheuer, Steen (Red.),
Forskning i praksis : artikelsamling.
Nyt fra samfundsvidenskaberne.
ISSN 9788770343244.
s. 249–266.
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Tryggestad, Kjell
(2018).
Forskergruppen BIOØK (Bioøkonomi) - Årsrapport 2017.
Eget prosjekt.
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