Fredrik Nilsson
Professor at Department of Business Studies; Professors, teachers, researchers
- Telephone:
- +46 18 471 12 78
- E-mail:
- fredrik.nilsson@fek.uu.se
- Visiting address:
- Ekonomikum
Kyrkogårdsgatan 10, ingång C
751 20 UPPSALA - Postal address:
- Box 513
751 20 UPPSALA
- Academic merits:
- PhD, Docent
Biography
I have been Professor of Business Studies, specialising in Accounting at Uppsala University since 2010. Before that I was Professor of Economic Information Systems at Linköping University. I have been a Visiting Scholar at the Scandinavian Consortium for Organizational Research, Stanford University (September - December 2015) and an Academic Visitor at Saïd Business School, Oxford University (September 2023 - February 2024). In 2016 I was awarded "Ekonomiforskningsstiftelsens forskarpris 2016" at the Academic Ceremony at Mid Sweden University.
My research interests lie in issues relating to strategy and information systems (e.g. financial accounting, management control, production control). I am particularly interested in understanding the role of these (accounting) information systems in formulating and implementing strategies. Within this broad area of interest I have published several monographs, edited volumes and scientific articles.
Examples of book publications include Intuitive Expertise and Financial Decision-Making (together with Michael Grant, Routledge), Theories and Perspectives in Business Administration (editor together with Ulla Eriksson-Zetterquist and Magnus Hansson, Studentlitteratur), Strategy, Control and Competitive Advantage: Case Study Evidence (editor together with Erik Jannesson and Birger Rapp, Springer) and Mergers and Acquisitions: The Critical Role of Stakeholders (editor together with Helén Anderson and Virpi Havila, Routledge). I have published articles in scientific journals such as Accounting & Finance, The British Accounting Review, British Journal of Management, European Management Journal, Management Accounting Research and Scandinavian Journal of Management (at the end of this description you can find a list of selected publications from the period before I joined Uppsala University).
I am currently studying (1) The relationship between strategies, financial accounting and management control in banks; (2) Integrated reporting and control with a focus on coordination (i.e. technical, organizational and cognitive integration); and (3) Intuitive expertise in financial decision-making.
Teaching, supervision and lectures:
I have extensive teaching experience from both the undergraduate and the graduate levels, including lecturing at Fudan University in Shanghai, China. Today I am deeply involved in our Master Programme in Accounting and Financial Management (with three specialisations: Financial Accounting, Management Control and Financial Management). In my field of expertise I have given numerous talks at conferences for practitioners in Sweden and abroad. I have for example given several talks at the annual “Controller day” – a meeting place for scholars and practitioners alike interested in management control (an annual event organized by Ekonomistyrningsforum).
I have supervised numerous Ph.D. students (as a principal adviser: 9 Ph.D. dissertations, 5 Licentiate theses). Today I am the principal advisor to 2 Ph.D. students and secondary advisor to 2 Ph.D. students. I have been a member of 17 evaluation committees for the Ph.D. degree, been an opponent on 12 Ph.D. dissertations and on 5 licentiate theses. I have been involved in several evaluation assignments as an expert reviewer (sakkunnig): 6 positions as Assistant Professor (Gotland University College, Linköping University, Mälardalen University College, Stockholm School of Economics), 6 Associate Professorships (Gothenburg University, Linnaeus University, Mid Sweden University, Stockholm School of Economics, Stockholm University), 1 Consulting Professor (Linköping University), 2 Full Professors (Mid Sweden University, University of Agder) and 1 Chaired Professor in Accounting (Linköping University).
Assignments and other relevant skills:
I am Chairman of the Swedish Research School of Management and Information Technology (Forskarskolan Management och IT), Chairman of the Docent Award Board, Faculty of Social Sciences (Docenturnämnden, Samhällsvetenskaplig fakultet), Member of the Examination Council (Examensrådet) at the Swedish Inspectorate of Auditors (Revisorsinspektionen) and Member of the Management Team for the Research School in Accounting (Forskarskolan i Redovisning).
I have been Chairman of the Swedish Academy of Auditing (Svenska Revisionsakademin) 2015-2023 (before that I was Vice Chairman) and a Delegate, Representative Assembly (hörandeförsamlingen) for the election of the Vice-Chancellor and Deputy Vice-Chancellor of Uppsala University in 2011.
At Linköping University I was Second Deputy Head for the Department of Management and Engineering with some 400 employees (2007-2010). I have also held numerous other leadership positions at Linköping University (e.g. Division Representative [Economic Information Systems], Division Director [Information Systems and Management], Member of the Management Council [Department of Computer and Information Science]).
For more than ten years (1992-2004) I was employed part-time at Deloitte, in the final years as a Senior Manager and member of the management team for the Stockholm practice. I participated in over 50 consulting assignments involving all types of business organizations as well as a broad spectrum of industries. During 2000-2001 I was a personal advisor and assistant to Dr. Hans-Rudolf Dicke, European Director of the Strategy & Operations service line at Deloitte. My responsibilities in that role included co-ordination of business-development activities in a service area that engaged more than 700 consultants.
Selected publications (pre 2010)
- Nilsson, F. (1997) Strategi och ekonomisk styrning: En studie av hur ekonomiska styrsystem utformas och används efter företagsförvärv (Strategy and Management Control Systems: A Study of the Design and Use of Management Control Systems Following Takeover) (dissertation), Linköping: Linköping Studies in Science and Technology.
- Nilsson, F. & Rapp, B. (1999) Implementing Business Unit Strategies: The Role of Management Control Systems, Scandinavian Journal of Management, vol. 15, no. 1, pp. 65-88.
- Jansson, Å., Nilsson, F. & Rapp, B. (2000) Environmentally Driven Mode of Business Development: A Management Control Perspective, Scandinavian Journal of Management, vol. 16, no. 3, pp. 305-333.
- Kald, M., Nilsson, F. & Rapp, B. (2000) On Strategy and Management Control: The Importance of Classifying the Strategy of the Business, British Journal of Management, vol. 11, no. 3, pp. 197-212.
- Nilsson, F. (2000) Parenting Styles and Value Creation: A Management Control Approach, Management Accounting Research, vol. 11, no. 1, pp. 89-112.
- Nilsson, F. & Olve, N-G. (2001) Control Systems in Multibusiness Companies: From Performance Management to Strategic Management,European Management Journal, vol. 19, no. 4, pp. 344-358.
- Nilsson, F. (2002) Strategy and Management Control Systems: A Study of the Design and Use of Management Control Systems Following Takeover,Accounting & Finance, vol. 42, no. 1, pp. 41-71.
- Nyman, C., Nilsson, F. & Rapp, B., 2005, Accountability in Local Government: A Principal-Agent Perspective, Journal of Human Resource Costing & Accounting, vol. 9, no. 2, pp. 123-137.
- Nilsson, F. & Rapp, B. (2005) Understanding Competitive Advantage: The Importance of Strategic Congruence and Integrated Control, Heidelberg: Springer.
- Nilsson, F. & Olve, N-G. (eds) (2006) Ekonomiska informationssystem: Där ekonomi och IT möts (Economic Information Systems: Where Managerial Economics and IT Meet), Lund: Studentlitteratur.
- Ahlström, P., Nilsson, F. & Olve, N-G. (2007) Mobilising and Nurturing Collaboration in Research: The Value of a Focused Imagination,International Journal of Action Research, vol. 3, no. 3, pp. 297-323.
- Hedman, J., Nilsson, F. & Westelius, A. (eds) (2009) Temperaturen på affärssystem i Sverige (Taking the Temperature of ERP Systems in Sweden), Lund: Studentlitteratur.

Publications
Recent publications
Practical and theoretical judgment in data-driven financial due diligence
Part of Accounting, Auditing & Accountability Journal, 2024
Data analytics use in financial due diligence: the influence of accounting and commercial logic
Part of Qualitative Research in Accounting & Management, 2024
Expertise in financial accounting
Part of Auditing Transformation, p. 338-359, Routledge, 2024
Auditing Transformation: Regulation, Digitalisation and Sustainability
Routledge, 2024
Part of Auditing Transformation, p. 379-385, Routledge, 2024
All publications
Articles in journal
Practical and theoretical judgment in data-driven financial due diligence
Part of Accounting, Auditing & Accountability Journal, 2024
Data analytics use in financial due diligence: the influence of accounting and commercial logic
Part of Qualitative Research in Accounting & Management, 2024
Pre-merger acquisition capabilities: A study of two successful serial acquirers
Part of European Management Journal, p. 932-942, 2022
- DOI for Pre-merger acquisition capabilities: A study of two successful serial acquirers
- Download full text (pdf) of Pre-merger acquisition capabilities: A study of two successful serial acquirers
On the use and usefulness of theories and perspectives: A reply to Brunsson
Part of Scandinavian Journal of Management, 2021
- DOI for On the use and usefulness of theories and perspectives: A reply to Brunsson
- Download full text (pdf) of On the use and usefulness of theories and perspectives: A reply to Brunsson
Globala strategier: Hur hanterar svenska storföretag nutida och framtida utmaningar?
Part of Management of Innovation and Technology (MGMT), p. 7-9, 2021
Part of The British Accounting Review, 2020
How to Differentiate by Price: Proposal for a Five-dimensional Model
Part of European Management Journal, p. 109-123, 2013
Getting Closer to Accounting Practice
Part of Mercury Magazine, p. 49, 2013
The Core Competence of the Accountant
Part of Mercury Magazine, p. 55, 2013
Exciting and Challenging Times in Accounting
Part of Mercury Magazine, p. 63, 2012
Part of Ekonomiska samfundets tidskrift, p. 175-190, 2010
Books
Intuitive Expertise and Financial Decision-Making
Routledge, 2023
Studentlitteratur AB, 2022
Studentlitteratur AB, 2018
Springer International Publishing Switzerland, 2015
Qualitymark, 2011
Controlling for Competitiveness: Strategy Formulation and Implementation through Management Control
Liber & Copenhagen Business School Press, 2011
Ekonomistyrning för konkurrenskraft
Liber, 2010
Chapters in book
Expertise in financial accounting
Part of Auditing Transformation, p. 338-359, Routledge, 2024
Part of Auditing Transformation, p. 379-385, Routledge, 2024
Auditing in transformation: An introduction
Part of Auditing Transformation, p. 1-15, Routledge, 2024
Integrating ESG Risks into Control and Reporting: Evidence from Practice in Sweden
Part of Handbook of Big Data and Analytics in Accounting and Auditing, p. 255-277, Springer, 2023
Boendets ekonomistyrning - från mål till handling
Part of Bra bostäder för seniorer, p. 133-138, AB Svensk Byggtjänst, 2023
Part of Management and Information Technology after Digital Transformation, Routledge, 2022
Why space is not enough: Service innovation and service delivery in senior housing
Part of Management and Information Technology after Digital Transformation, p. 72-80, Routledge, 2022
Enterprise Risk Management In Sweden
Part of Enterprise Risk Management in Europe, p. 211-226, Emerald Group Publishing Limited, 2021
The use of intuitive expertise in acquisition-making: An explorative study
Part of Handbook of Intuition Research as Practice, p. 39-55, Edward Elgar Publishing, 2020
Part of Theories and Perspectives in Business Administration, p. 13-32, Studentlitteratur AB, 2020
Theories and perspectives: Analysis and conclusions
Part of Theories and Perspectives in Business Administration, p. 463-485, Studentlitteratur AB, 2020
Planning for control and evaluation
Part of Strategic Management Control, p. 45-66, Springer Nature Switzerland, 2020
Part of Strategic Management Control, p. 135-141, Springer Nature Switzerland, 2020
Strategic management control in theory and pratice
Part of Strategic Management Control, p. 1-7, Springer Nature Switzerland, 2020
Part of Controllerhandboken, p. 30-68, Liber, 2018
Part of Bank Regulation, p. 359-372, Routledge, 2017
Accounting and control in banks: A literature review
Part of Bank Regulation, p. 15-63, Routledge, 2017
Strategic management control in theory and practice
Part of Strategic Management Control, p. 15-25, Studentlitteratur AB, 2016
Part of Strategic Management Control, p. 213-224, Studentlitteratur AB, 2016
Att planera för styrbarhet och utvärdering
Part of Strategisk ekonomistyrning, p. 87-122, Studentlitteratur AB, 2016
Part of Extending the Business Network Approach, p. 283-300, Palgrave Macmillan, 2016
Planning for control and evaluation
Part of Strategic Management Control, p. 93-130, Studentlitteratur AB, 2016
Part of Strategisk ekonomistyrning, p. 203-214, Studentlitteratur AB, 2016
Strategisk ekonomistyrning i teori och praktik
Part of Strategisk ekonomistyrning, p. 13-22, Studentlitteratur AB, 2016
Mergers and acquisitions as multitude of processes: A review of qualitative research
Part of The Routledge Companion to Mergers and Acquisitions, p. 287-306, Routledge, 2015
Intern styrning och kontroll med särskilt fokus på försäkringssektorn
Part of Trovärdighet och förtroende i ekonomiska relationer, p. 95-124, Studentlitteratur AB, 2015
The role of IT systems in the strategy process: The case of Electrolux
Part of Strategy, Control and Competitive Advantage, p. 189-211, Springer Berlin/Heidelberg, 2014
Part of Strategy, Control and Competitive Advantage, p. 235-248, Springer Berlin/Heidelberg, 2014
Funding, strategies and management control systems: Empirical evidence from two chamber orchestras
Part of Strategy, Control and Competitive Advantage, p. 213-234, Springer Berlin/Heidelberg, 2014
Introduction to the cases: Theories, concepts and models
Part of Strategy, Control and Competitive Advantage, p. 1-26, Springer Berlin/Heidelberg, 2014
Part of Controllerhandboken, p. 610-644, Liber, 2013
Controllerarbete som praktisk handling
Part of Controllerhandboken, p. 645-676, Liber, 2013
The Role of IT Systems in the Strategy Process: The Case of Electrolux.
Part of Strategy, Control and Competitive Advantage. Case Study Evidence, p. 189-212, Springer Berlin/Heidelberg, 2013
The Internal Auditor's Involvement in Acquisitions
Part of Mergers and acquisitions: the critical role of stakeholders, Routledge, 2013
A stakeholder approach to mergers and acquisitions
Part of Mergers and Acquisitions, p. 1-14, Routledge, 2013
The internal auditor’s involvement in acquisitions
Part of Mergers and Acquisitions, p. 101-122, Routledge, 2013
Part of Controllerhandboken, p. 63-77, Liber, 2013
Intern kontroll och ekonomistyrning - två sidor av samma mynt?
Part of Perspektiv på ekonomistyrning, p. 211-231, Liber, 2013
Strategisk ekonomistyrning: exemplet budgetering
Part of Bonnier Ledarskapshandböcker, p. 1-21, Bonnier Business Publishing, 2012
Collections (editor)
Auditing Transformation: Regulation, Digitalisation and Sustainability
Routledge, 2024
Theories and Perspectives in Business Administration
Studentlitteratur AB, 2020
Strategic Management Control: Successful Strategies Based on Dialogue and Collaboration
Springer Nature Switzerland, 2020
Liber, 2018
Bank Regulation: Effects on Strategy, Financial Accounting, and Management Control
Routledge, 2017
Strategic Management Control: With a Focus on Dialogue
Studentlitteratur AB, 2016
Strategisk ekonomistyrning: med dialog i fokus
Studentlitteratur AB, 2016
Strategy, Control and Competitive Advantage: Case Study Evidence
Springer Berlin/Heidelberg, 2014
Mergers and Acquisitions: The Critical Role of Stakeholders
Routledge, 2013
Liber, 2013
Conference papers
Conceptualizing Intuitive Expertise: A Research Agenda
Part of Intuition in Organizations, 2023
2022
Intuition and the Role of Contexts
Part of Intuition in Organizations: New Directions in Intuition Research, 2020
2017
2017
The Production of Strategic and Financial Rationales in Capital Investments
2017
2013
Accounting and Control: The Conflict Between Comparability and Uniqueness
2013
Funders, Strategies and Control Systems: Empirical Evidence from two Chamber Orchestras
2012
Qualitative M&A research: A review
2011