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Collin, Sven-Olof Yrjö, Professor i företagsekonomiORCID iD iconorcid.org/0000-0001-5098-1618
Alternative names
Publications (10 of 27) Show all publications
Collin, S.-O. Y., Edlund, F. & Jönsson, M. (2017). Byrårotation leder till strategisk prissättning. Balans : tidskrift för redovisning och revision (3), 34-35
Open this publication in new window or tab >>Byrårotation leder till strategisk prissättning
2017 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 3, p. 34-35Article in journal (Other (popular science, discussion, etc.)) Published
Abstract [sv]

Kravet på byrårotation kommer att leda till ökat inslag av strategisk prissättning av revision. Det skriver Sven-Olof Yrjö Collin och hans studenter Frida Edlund och Matilda Jönsson som undersökt frågan i ett examensarbete för civilekonomexamen.

National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-17447 (URN)
Available from: 2017-10-13 Created: 2017-10-13 Last updated: 2017-10-13Bibliographically approved
Collin, S.-O. (2017). Cooperation between university and society through research: the Kristianstad University research platform "Enterprising". In: Astahova, E. V. (Ed.), Взаимодействие образовательных учреждений со стейкхолдерам: Веление времени (pp. 11-16). Kharkiv: People's Ukranian Academy
Open this publication in new window or tab >>Cooperation between university and society through research: the Kristianstad University research platform "Enterprising"
2017 (English)In: Взаимодействие образовательных учреждений со стейкхолдерам: Веление времени / [ed] Astahova, E. V., Kharkiv: People's Ukranian Academy , 2017, p. 11-16Chapter in book (Other (popular science, discussion, etc.))
Abstract [en]

In this paper I will discuss some issues concerning cooperation between academia and society in the context of the establishment of a cooperative research platform at Kristianstad University in Sweden. The platform aims at developing scientific knowledge and practical utility through cooperation between the university‟s resources, mainly its faculty, and practise in society, be it individuals or organizations, be it private, public or voluntary organisations.

Place, publisher, year, edition, pages
Kharkiv: People's Ukranian Academy, 2017
National Category
Social Sciences
Identifiers
urn:nbn:se:hkr:diva-17504 (URN)
Available from: 2017-10-16 Created: 2017-10-16 Last updated: 2017-10-16Bibliographically approved
Smith, E. & Collin, S.-O. (2017). Corporate governance and corporate entrepreneurship in different organizational forms. In: Gabrielsson, Jonas (Ed.), Handbook of research on corporate governance and entrepreneurship: (pp. 369-396). Cheltenham: Edward Elgar Publishing
Open this publication in new window or tab >>Corporate governance and corporate entrepreneurship in different organizational forms
2017 (English)In: Handbook of research on corporate governance and entrepreneurship / [ed] Gabrielsson, Jonas, Cheltenham: Edward Elgar Publishing, 2017, p. 369-396Chapter in book (Other academic)
Abstract [en]

In today’s society, products and services are offered in a number of different organizational forms: leisure activities are offered by not-for-profit associations or privately held firms, waste disposal services by local government corporations or administrations, manufactured products and services by listed corporations or state-owned corporations. Independent of organizational form and type of products and services offered, the long-term survival and success of the organization should benefit from a governance system that supports the exploration of novel opportunities that are in line with the purpose of the organization. As such, an intertwinement between a governance system of an organization and the exploration of novel opportunities for the advancement of the organization is suggested. Aspects of governance can be found in the literature of corporate governance (e.g., Shleifer and Vishny, 1997) and tend to have a disciplining emphasis. Aspects of the exploration of novel opportunities can be found in the literature of entrepreneurship (Covin and Lumpkin, 2011; Zahra et al., 2000) and tend to have an enabling emphasis. The starting point for an intertwinement between governance and entrepreneurship is that organizations are present to serve the interests of the holders of property rights (sometimes diffusedly termed owners, members or, in agency theory, principals) and as such, entrepreneurship should be in accordance with and aligned to these interests. Corporate governance mechanisms serve as a way to align the interests of property rights holders, for example, as in agency theory, to align the interests of the principals and the agents (Schleifer and Vischny, 1997). Therefore, corporate governance mechanisms appear to be a relevant starting point for considering the influence on entrepreneurship at the organizational level, hereafter termed corporate entrepreneurship. Such an intertwinement is moreover in line with researchers’ identification of interesting and insufficiently explored topics (e.g., Caruana et al., 2002; Corbett et al., 2013; Lacetera, 2001; Phan et al., 2009).

Place, publisher, year, edition, pages
Cheltenham: Edward Elgar Publishing, 2017
Series
Research handbooks in business and management series
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-17441 (URN)10.4337/9781782545569.00024 (DOI)978-1-78254-555-2 (ISBN)978-1-78254-556-9 (ISBN)
Available from: 2017-10-13 Created: 2017-10-13 Last updated: 2017-10-13Bibliographically approved
Collin, S.-O., Haraldsson, M., Tagesson, T. & Blank, V. (2017). Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market. Financial Accountability and Management, 33(4), 391-405
Open this publication in new window or tab >>Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market
2017 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed) Published
Abstract [en]

With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

Keywords
audit costs, governance, municipality, Sweden
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-17437 (URN)10.1111/faam.12130 (DOI)000412104700004 ()
Available from: 2017-10-12 Created: 2017-10-12 Last updated: 2017-10-23Bibliographically approved
Collin, S.-O. Y., Ponomareva, Y., Ottosson, S. & Sundberg, N. (2017). Governance strategy and costs: board compensation in Sweden. Journal of Management and Governance, 21(3), 685-713
Open this publication in new window or tab >>Governance strategy and costs: board compensation in Sweden
2017 (English)In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 3, p. 685-713Article in journal (Refereed) Published
Abstract [en]

Shareholders are not identical, but differ in their objectives and actions. One difference is the level of delegation of the principal functions to the board, which we suggest can be observed through the level of directors’ compensation. We analyze the difference in board compensation through the concept of governance strategy and suggest two distinct categories of shareholder strategies: the company governance strategy and the financial governance strategy. These strategies create different distributions of governance costs, which we separate into principal costs and agency costs. We claim that the financial governance strategy adopts a higher level of delegation, which implies that the principal costs are assumed by the corporation and that agency costs are higher. This in turn can explain the higher compensation for the directors of the board compared to compensation under the company governance strategy. We test our hypothesis using a three-year panel of Swedish listed corporations and find that shareholders pursuing a financial governance strategy are associated with higher levels of board compensation. These findings suggest the existence of differences in governance strategies, reflected in governance costs through board compensation, among different types of shareholders in a corporation.

Keywords
Board of directors, Compensation, Governance cost, Governance
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-16883 (URN)10.1007/s10997-016-9359-z (DOI)000408346400006 ()
Available from: 2017-06-15 Created: 2017-06-15 Last updated: 2017-09-11Bibliographically approved
Collin, S.-O. Y. (2017). Högskolan samverkar i stigande utsträckning. Kristianstadsbladet (18 januari), pp. B2
Open this publication in new window or tab >>Högskolan samverkar i stigande utsträckning
2017 (Swedish)In: Kristianstadsbladet, ISSN 1103-9523, no 18 januari, p. B2-Article in journal, News item (Other (popular science, discussion, etc.)) Published
National Category
Social Sciences
Identifiers
urn:nbn:se:hkr:diva-16453 (URN)
Available from: 2017-01-24 Created: 2017-01-24 Last updated: 2017-06-15Bibliographically approved
Collin, S.-O. Y. (2017). Högskolans uppgift förädla alla studiebegåvade. Kristianstadsbladet (13 oktober), pp. B2
Open this publication in new window or tab >>Högskolans uppgift förädla alla studiebegåvade
2017 (Swedish)In: Kristianstadsbladet, ISSN 1103-9523, no 13 oktober, p. B2-Article in journal, News item (Other (popular science, discussion, etc.)) Published
National Category
Social Sciences
Identifiers
urn:nbn:se:hkr:diva-17446 (URN)
Available from: 2017-10-13 Created: 2017-10-13 Last updated: 2017-10-13Bibliographically approved
Collin, S.-O. Y. (2017). Högskolor blir framgångsrika genom stark strategi. Kristianstadsbladet (20 september), pp. B3
Open this publication in new window or tab >>Högskolor blir framgångsrika genom stark strategi
2017 (Swedish)In: Kristianstadsbladet, ISSN 1103-9523, no 20 september, p. B3-Article in journal, News item (Other (popular science, discussion, etc.)) Published
National Category
Social Sciences
Identifiers
urn:nbn:se:hkr:diva-17445 (URN)
Available from: 2017-10-13 Created: 2017-10-13 Last updated: 2017-10-13Bibliographically approved
Collin, S.-O. Y. & Umans, T. (2017). Högskolor tvingas godkänna examensarbeten. Svenska Dagbladet (24 januari)
Open this publication in new window or tab >>Högskolor tvingas godkänna examensarbeten
2017 (Swedish)In: Svenska Dagbladet, ISSN 1101-2412, no 24 januariArticle in journal, News item (Other (popular science, discussion, etc.)) Published
National Category
Social Sciences
Identifiers
urn:nbn:se:hkr:diva-16455 (URN)
Available from: 2017-01-24 Created: 2017-01-24 Last updated: 2019-06-24Bibliographically approved
Hermansson, D., Hjalmarsson, R. & Collin, S.-O. Y. (2017). Oberoendehotet är överdrivet. Balans : tidskrift för redovisning och revision (7), 43-44
Open this publication in new window or tab >>Oberoendehotet är överdrivet
2017 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 7, p. 43-44Article in journal (Other (popular science, discussion, etc.)) Published
Abstract [sv]

Det finns anledning att ifrågasätta det instinktiva motståndet mot marknadsföring av revisionstjänster. Det skriver studenterna Daniel Hermansson och Rikard Hjalmarsson samt deras handledare Sven-Olof Yrjö Collin, vid Linnéuniversitetet. Affärsmannaskap är i sig inte ett avgörande hot mot revisionskvaliteten, menar de.

National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-17459 (URN)
Available from: 2017-10-13 Created: 2017-10-13 Last updated: 2017-10-13Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0001-5098-1618

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