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  • 1.
    Aleksandrov, Evgenii
    et al.
    Norge.
    Bourmistrov, Anatoli
    Norge.
    Grossi, Giuseppe
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Nord University.
    Participatory budgeting as a form of dialogic accounting in Russia: actors' institutional work and reflexivity trap2018Inngår i: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 31, nr 4, s. 1098-1123Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment's development, the institutional work was trapped by various actors' individual reflexivity forms and in this way limited PB's dialogic potential. Originality/value The study shows the importance of understanding and managing individuals' reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

  • 2.
    Alexius, Susanna
    et al.
    Stockholms universitet.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Decoupling in the age of market-embedded morality: responsible gambling in a hybrid organization2017Inngår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 22, nr 2, s. 285-313Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper contributes to the understanding of hybrid organizations by refining the concept of decoupling as a strategic response to conflicting objectives and institutional expectations (Meyer and Rowan in Am J Soc 83:340–363, 1977). In today’s popular responsibility discourse one notes a hopeful “win–win” ideal that invites attempts, by companies in particular, to realize and balance conflicting values and to strive to fulfil both profit objectives and responsibility objectives. Although institutional theory has long acknowledged the strategic response of decoupling in organizational contexts, the potential of exploring and refining how this concept may be used to analyse strategic responses in the contemporary era of market-embedded morality has yet to be explored (Shamir in Econ Soc 37:1–19, 2008). There are good reasons to do so as the present-day discourse on the relation between the economy and morality offers a new set of options and challenges for legitimately responding to institutional demands. This paper draws on an explanatory, rich ethnographic and longitudinal case study of a Swedish fully state-owned company operating in the post 1990s gambling market. We suggest that contemporary hybrid organizations positioned at the crossroads of bureaucratic and market schemes of organizing, may find themselves in a particularly tight spot and seek legitimacy by decoupling—not only by adopting certain legitimizing structures, but also and increasingly with reference to market-embedded morality, a commoditizing of responsibility in their contested market setting. Based on the case findings, we suggest a distinction between organization-based decoupling and market-based decoupling and propose that market-based decoupling may be attractive to hybrid organizations owing to it being less sensitive to scrutiny and accountability claims. But at the same time, our findings indicate that market-based decoupling poses a risk to hybrid organizations, as it does not offer the same degree of legitimacy with key stakeholders/the general public as organization-based decoupling does.

  • 3.
    Alm, Karin
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Traditionella undervisningsformers problematik och pedagogiska resurs2017Inngår i: Högskolepedagogisk debatt, ISSN 2000-9216, nr 1, s. 16-24Artikkel i tidsskrift (Annet vitenskapelig)
  • 4.
    Almquist, Roland
    et al.
    Stockholm University.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    van Helden, G. Jan
    Groningen University.
    Reichard, Christoph
    Potsdam University.
    Public sector governance and accountability2013Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, nr 7–8, s. 479-487Artikkel i tidsskrift (Annet vitenskapelig)
  • 5.
    Argento, Daniela
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Because change happens!: analyzing the change agent at work in legitimizing integrated reporting2016Konferansepaper (Annet vitenskapelig)
  • 6.
    Argento, Daniela
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Helsinki: which performance for the Smart City?2017Konferansepaper (Annet vitenskapelig)
  • 7.
    Argento, Daniela
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Outsourcing public services2016Inngår i: Global encyclopedia of public administration, public policy, and governance / [ed] Farazmand A., Springer, 2016, s. 1-7Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 8.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Culasso, E
    Italy.
    Truant, E
    Italy.
    Because change happens!: analyzing the change agent in legitimizing integrated reporting2017Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how a sustainability manager, embodying the role of change agent, legitimizes the implementation of Integrated Reporting. By focusing on an Italian public utility, operating in the electricity sector and listed on the Italian stock exchange, which has recently implemented the Integrated Report, this paper unveils how a voluntary change (i.e. the adoption of the Integrated Report) can be achieved thorough the legitimizing work carried out by a sustainability manager driven by strong intrinsic engagement, availability of resources and intense networking.

    Design/Methodology/Approach – The case study methodology was adopted to reach the purpose of this research. A longitudinal and explanatory case study was realized by analyzing data collected from different sources. Relevant information was extrapolated from various corporate documents, visit to the case organization and thirteen in depth interviews conducted with sustainability managers, finance managers, communication managers and human resources managers. After triangulating data, findings were analyzed through the lens of institutional entrepreneurship which is the branch of neo-institutional theory explaining how actors can drive substantial changes.

    Findings – This study uncovered how the adoption of Integrated Reporting – which requires a substantial change in organizational structure, processes and thinking – can be achieved over time through the perseverance of a sustainability manager who strives to legitimize his individual position and strengthen the value of the whole Corporate Social Responsibility (CSR) area within the organization. Such perseverance, necessary to initiate and achieve the desired change, can be successful when the change agent uses available resources and networking skills, to gain support from various groups with different power balances, and to enable people of different organizational areas to collaborate to the end of preparing the Integrated Report.

    Research limitations/implications – This research highlights that when people belonging to different organizational areas perceive the added value of implementing a substantial change, they engage in alternative practices and show availability to collaborate. Still, the reluctance to share strategic information in the light of its disclosure in the Integrated Report is perceived, meaning that bridging the gaps between finance and sustainability managers requires more efforts. The true transformation of organizational values and beliefs, in line with the ideas of Integrated Reporting, requires the full acceptance and practice of integrated thinking on each level of the organization.

    Practical implications – This paper shows that the voluntary implementation of Integrated Reporting is possible when the reporting tool is not only perceived as a disclosure document, but also as a vehicle that increases the awareness and sharing of corporate integrated value. People in different areas interact in a different way facilitating the horizontal integration of operational activities.

    Originality/Value – as an emerging phenomenon, literature has focused on many aspects of Integrated Reporting. This paper adds value to recent debates by focusing on how individual actors legitimize their projects within their organization by highlighting tensions and how they can be overcome to achieve the desired change.

  • 9.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Culasso, Francesca
    Italien.
    Truant, Elisa
    Italien.
    Competing logics in the expansion of public service corporations2016Inngår i: Utilities Policy, ISSN 0957-1787, E-ISSN 1878-4356, Vol. 40, s. 125-133Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.

  • 10.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Jääskeläinen, A
    Servalli, S
    Soumala, P
    Governmentality and performance for the smart city2016Konferansepaper (Annet vitenskapelig)
  • 11.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Jääskeläinen, A
    Servalli, S
    Suomala, P
    Governmentality and performance for the smart city2016Konferansepaper (Annet vitenskapelig)
  • 12.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Jääskinen, S
    Servalli, S
    Soumala, P
    Governmentality and performance for the smart city2017Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    By applying the Foucauldian “governmentality” framework (Foucault, 2009), and its bio-political implications (Foucault, 2008), and following an interpretivist approach, this paper aims at exploring how municipalities drive smart city programs in the pursuit of governmentality goals spanning from efficiency to societal impacts.

    We contend that cities striving for smart development engage in programs trying to direct or reorient practices towards desired aims, by adopting various tools (technologies of government) and involving a plurality of actors (governmental experts).

    By conducting a longitudinal case study with interventionist elements with reference to the City of Helsinki, we have addressed both the benefits and criticalities faced in Helsinki’s programs introducing new performance measurement systems as a technology of government. Our findings show that such technologies of government are useful, but also problematic tools, especially considering the fragmentation in inter- and intra-departmental operations characterizing smart cities and related forms of resistance.

  • 13.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Peda, G
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within atransitional economy: the case of Estonia2017Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    In the light of neo-institutional theory, and adopting the case-study research methodology, this paper explains the adoption of IPSASs for modernising public sector accounting in Estonia. This study reveals that the smooth – yet gradual – adoption of IPSASs-compliant accounting systems was enabled by the involvement of powerful actors (i.e. institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterised by the transition from a Soviet-communist to a market economy and subsequent EU membership, and by the absence of past accounting practices which could potentially hinder the change.

     

  • 14.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Peda, P
    The relationship between trust and contract within externalized public service provision: how does closeness matter?2015Konferansepaper (Annet vitenskapelig)
  • 15.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Peda, P
    The relationship between trust and control within externalized public service provision: insights from the Estonian water sector2014Konferansepaper (Annet vitenskapelig)
  • 16.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Peda, P
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    International harmonisation as a stimulus to change public sector accounting: evidence from the Estonian central government2014Konferansepaper (Annet vitenskapelig)
  • 17.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Peda, P
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    The role of institutional entrepreneurs in the accounting change of a transitional economy2016Konferansepaper (Annet vitenskapelig)
  • 18.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Peda, P
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    The role of institutional entrepreneurs in the accounting change of a transitional economy2016Konferansepaper (Annet vitenskapelig)
  • 19.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Peda, Peeter
    Finland.
    Grossi, Giuseppe
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: the case of Estonia2018Inngår i: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 38, nr 1, s. 39-49Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smoothyet gradualadoption of International Public Sector Accounting Standards-compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

  • 20.
    Augustinsson, Sören
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Om teamutredning för bedömning av medicinska förutsättningar för hjälpbehov: förutsättningar, problem, hinder och framtida möjligheter2015Rapport (Annet (populærvitenskap, debatt, mm))
  • 21.
    Augustinsson, Sören
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Samverkan, samarbete och samordning - en omöjlig snårskog eller en strategi för hållbar utveckling: en rapport från komplexa verkligheter och dess konsekvenser2010Rapport (Annet (populærvitenskap, debatt, mm))
  • 22.
    Augustinsson, Sören
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Ericsson, Ulf
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap.
    Sustainable work systems and complexity: a social challenge2008Inngår i: / [ed] B.Frostell, Å. Danielsson, L. Hagberg, B.-O. Linnér, E. Lisberg Jensen, Uppsala: Föreningen Vetenskap för Hållbar Utveckling (VHU) , 2008, s. 231-238Konferansepaper (Annet vitenskapelig)
  • 23.
    Augustinsson, Sören
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Petersson, Pia
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Hälsovetenskap. Högskolan Kristianstad, Forskningsplattformen Hälsa i samverkan.
    On discharge planning  : dynamic complex processes – uncertainty, surprise and standardisation2015Inngår i: Journal of Research in Nursing, ISSN 1744-9871, E-ISSN 1744-988X, Vol. 20, nr 1, s. 39-53Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    How can discharge planning (DP) for patients who require care in the home following a period in hospital be understood and developed through the lenses of complexity theory? With the help of complexity theory and practice-based narrative research this study discloses the formal routines and complex dynamic practices that are associated with DP. A study of the literature established that there was an almost total absence of complexity-theoretical perspectives on interpreting and developing DP.                 

    The researchers collected narratives about the DP processes using qualitative interviews with the nurses responsible for this in a hospital ward: these were audio-recorded and transcribed verbatim. They also participated in and documented meetings where these nurses, as a group, discussed DP.                 

    The findings show that nurses have to continuously deal with uncertainty, surprises and the unknown. They have to make sense and take charge of dynamic complex events and new knowledge, and manage complex relations and information. The researchers argue that looking upon practice from the lenses of complexity theory, and therefore accepting the complexity of practice, could facilitate the development of nurses' skills in order to guarantee good quality in DP.

  • 24.
    Bartocci, Luca
    et al.
    Italien.
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Mauro, Sara Giovanna
    Italien.
    Towards a hybrid logic of participatory budgeting2018Inngår i: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose

    Participatory budgeting (PB) is considered a suitable tool for supporting and promoting citizen engagement in government work. Previous studies of PB have deeply investigated its design and effects, but paid little attention to the underlying logics of adopting and implementing PB. The purpose of this paper is to, accordingly, investigate the development over time of the institutional logics of PB and attempt to explain their effect on PB.

    Design/methodology/approach

    Using a longitudinal multiple case study design, this research analyzes the evolution of institutional logics over time and across five municipalities in Italy. The analysis integrates documents with interviews conducted at two times to investigate the evolution of PB logics.

    Findings

    The development of PB is characterized by the spread of two emerging logics—i.e. managerial and community-building logics—that replace or coexist with the traditional political logic. Indeed, these different logics can coexist within governments, with different degrees of conflict or coexistence, resulting in what can be considered a hybrid logic.

    Research limitations/implications

    Although the number of examined cases is limited, this research elaborates an original conceptual approach and provides new insights that could help in better designing and implementing PB.

    Originality/value

    This research builds knowledge of PB by shedding light on its different logics, linking them to diverse specific models of PB and exploring their changes over time.

  • 25.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries2016Inngår i: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 82, nr 4, s. 763-783Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.

  • 26.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    La consolidation dans le secteur public: méthodes et approches dans les pays de l'OCDE2016Inngår i: Revue international des sciences administratives, ISSN 0303-965X, Vol. 82, nr 4, s. 801-820Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [fr]

    Les changements institutionnels survenus dans le secteur public se sont traduits par une decentralisation accrue des services publics. Seuls les veritables systemes de comptabilite generale et d’information comptable permettent de disposer a coup sur des informations consolidees dont ont besoin l’executif et le legislatif pour s’acquitter de leur mission dans la gestion financiere et la supervision des entites du reseau. Les comptes consolides (CC) peuvent contribuer a ameliorer l’imputabilite et la transparence vis- a-vis des parties prenantes internes et externes. Dans le present article, nous tentons de donner un apercu des methodes de consolidation utilisees dans les pays de l’OCDE. Nous nous interesserons aux methodes appliquees et aux principes directeurs qui sont appliques pour definir le perimetre de consolidation. Notre analyse se fonde sur une comparaison des exigences juridiques et des normes de consolidation, ainsi que sur les documents relatifs aux CC qui ont ete publies, en prenant pour reference les normes comptables internationales du secteur public (IPSAS).

  • 27.
    Botica-Redmayne, Nives
    et al.
    New Zealand.
    Dormer, Rodney
    New Zealand.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Local government accounting and accountability: challenges and choices2017Inngår i: Pacific Accounting Review, ISSN 0114-0582, E-ISSN 2041-5494, Vol. 29, nr 4, s. 466-468Artikkel i tidsskrift (Fagfellevurdert)
  • 28.
    Bringsén, Åsa
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Augustinsson, Sören
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Andersson, Ingemar
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Hälsovetenskap. Högskolan Kristianstad, Forskningsmiljön Människa - Hälsa - Samhälle (MHS).
    Ejlertsson, Göran
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Hälsovetenskap. Högskolan Kristianstad, Forskningsmiljön Människa - Hälsa - Samhälle (MHS).
    Success factors for visual artists functioning as health promoters at a workplace: results from a Swedish case study2009Inngår i: / [ed] American Psychological Association, 2009Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Introduction

    The interest in relations between arts and workplace related health has increased. The focus has mostly been on the work of arts and health from a disease perspective and to the best of our knowledge the research focusing on relation between the artists and workplace related health from a salutogenic perspective is rare. In 2007 a project called the Contemporary Artists in Contemporary Society (CACS) Scania project was implemented and evaluated. The project consisted of twelve visual artists being positioned at eight workplaces on half time for a period of six months. The idea of the project was that unprejudiced meetings between the artists and the staff could result in workplace related health promoting processes. This study will try to unravel some of the mystery of how artists’ presence can result in workplace related promotion of health. 

     

    Aim

    The aim was to identify success factors for visual artists functioning as health promoters at a workplace.

     

    Procedure

    The search for success criterion started with going through the project descriptions and the evaluation reports from the CACS Scania project. This exposition led to the selection of one project that was considered a particularly successful case. Two artists had been placed at the office for management of regional development in Scania. The employees consisted mainly of civil servants and administrators. The evaluation material belonging to this particular project was studied, searching for possible explanations to the success of the project. The material consisted of digital recordings from a focus group interview with five of the participating staff, an interview with the manager, an interview with the two artists as well as stories written by the two artists throughout the project and finally the project description as well as the folder that the two artists produced as a summary of the project. The analysis of the material was influenced by qualitative content analysis and three categories of success factors were found.

     

    Results

    The experience of the participating staff

    The result showed that the staff mainly had had positive project related experiences. The staffs’ experiences could be linked to the salutogenic factors comprehensibility, manageability and meaningfulness. The various project related activities were found to be meaningful and the different activities were considered a pleasant reflective break from an everyday routine based and hectic practice. Some of the staff reported having problems managing the openness and indistinctiveness of the project, but the frequent communication with the artists, as well as support from the manager made the indistinctiveness manageable. The presence of the artists and the different project related activities were often found to be amusing, with adherent facilitation of wellbeing among the staff. At other occasions the presence of the artists could be considered disturbing. The artists brought new perspectives into the workplace that sometimes challenged the staffs’ customary way of thinking and acting, opening up possibilities for creativity and reflective processes of work related learning. It seemed as if the positive health related experiences of the staff relied on communication and mutual construction of intellectual fellowship and project related meaning (intersubjectivity).

     

    A framework for the work of the artists

    Four criteria were considered a useful framework for a description of the artists successful work at the workplace. 1. Presence - The artists were often present at the workplace. 2. Inspiration – The artists were inspired by the workplace. 3. Activity - The artists were constantly presenting things and activated the staff through out the project 4. Communication – The artists communicated with the staff during the development, implementation and completion process of the project.

     

    Organisational climate

    It seemed as if the organisational climate was suitable for using artists as health promoters. The staff and the manager were for instance describing them as willing to try new and innovative strategies for the development of their work in general and their work related health in particular.

     

    Conclusion

    To conclude there is a health promoting potential when involving artists as health promoters at a workplace. For this potential to be realised we found three categories of success factors. The experience of the participating staff were considered important since positive experiences, with adherent positive feelings, form the base for psychological and biological processes that generally have a positive impact on health. These experiences are on the other hand dependent on other facilitating factors, that here can be linked to for instance the artists as well as the organisational climate. 

  • 29.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Linköping University.
    Tagesson, Torbjörn
    Linköping University.
    Argento, Daniela
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Gyllengahm, Niclas
    Högskolan Kristianstad, Sektionen för hälsa och samhälle. Grant Thornton.
    Mårtensson, Ola
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Explaining the influence of time budget pressure on audit quality in Sweden2017Inngår i: JOURNAL OF MANAGEMENT & GOVERNANCE, ISSN 1385-3457, Vol. 21, nr 2, s. 331-350Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is also related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit quality and could be used and expanded in future studies. The study also has practical implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.

  • 30.
    Brorstrom, Sara
    et al.
    Gothenburg University.
    Argento, Daniela
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Thomasson, Anna
    Lund University.
    Almqvist, Roland
    Stockholm University.
    Translating sustainable and smart city strategies into performance measurement systems2018Inngår i: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 38, nr 3, s. 193-202Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper shows how sustainable and smart strategies can be implemented in cities and how these strategies influence, and are influenced by, performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the authors present the case of Gothenburg in Sweden, where they interviewed the key actors involved in a new sustainability strategy. Translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 31. Brorström, S
    et al.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Argento, Daniela
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Almqvist, R
    Thomasson, A
    The influence of sustainable and smart strategies on performance measurement systems in a Swedish city2016Konferansepaper (Annet vitenskapelig)
  • 32. Broström, S
    et al.
    Argento, Daniela
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Thomasson, A
    Almqvist, R
    Translating sustainable and smart strategies into performance measurement systems2017Konferansepaper (Annet vitenskapelig)
    Abstract [en]

    The aim of this paper is to investigate how sustainable and smart strategies are implemented at the city level and how these strategies influence and are influenced by performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the paper analyzes the city of Gothenburg (Sweden) where interviews and observations were carried out with key actors. The results show that translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 33.
    Budding, Tjerk
    et al.
    Nederländerna.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Public sector budgeting2015Inngår i: Public sector accounting / [ed] Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson, Abingdon, Oxon: Routledge, 2015, s. 122-144Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 34.
    Budding, Tjerk
    et al.
    Nederrländerna.
    Grossi, GiuseppeHögskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).Tagesson, TorbjörnLinköping University.
    Public sector accounting2015Collection/Antologi (Annet vitenskapelig)
    Abstract [en]

    As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector.

    Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues:

    • Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs)
    • Financial reporting and consolidated financial statements in the public sector
    • Public sector management accounting and control methods
    • Financial and performance auditing in the public sector

    This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

  • 35.
    Capalbo, E
    et al.
    Italy.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Ianni, L
    Italy.
    Sargiacomo, M
    Italy.
    Financial Distress and Italian Local Governments2016Inngår i: Financial Distresses in Italian Public Administrations / [ed] M. Sargiacomo, London: McGraw-Hill Education International , 2016, s. 27-46Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 36.
    Capalbo, Emma
    et al.
    University of Siena.
    Grossi, Giuseppe
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Assessing the influence of socioeconomic drivers on Italian municipal financial destabilization2014Inngår i: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 34, nr 2, s. 107-114Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The influence of external factors on local government finances, particularly bankruptcies, is much debated. This paper investigates the relationship between regional socioeconomic features and those Italian municipalities that have been declared ?financially destabilized? (i.e. bankrupt). Statistical evidence confirms that municipalities located in regions with particular socioeconomic features are less exposed to financial destabilization. An early model that attempts to predict local fiscal stress is presented.

  • 37.
    Caperchione, Eugenio
    et al.
    Italien.
    Demirag, Istemi
    Storbritannien.
    Grossi, Giuseppe
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv.
    Public sector reforms and public private partnerships: overview and research agenda2017Inngår i: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 41, nr 1, s. 1-7Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The purpose of this editorial paper is to introduce the special issue and outline its majorthemes. This special issue of Accounting Forum aims to stimulate interdisciplinary and critical research on public sector reforms, particularly in the context of Public Private Partnerships and other public sector organisations. The editorial also seeks to provide a research agenda and new directions for more research in the field, considering the ambiguities of this hybrid organisational forms and the complexity of accounting and accountability reforms.

  • 38.
    Collin, Sven-Olof
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Cooperation between university and society through research: the Kristianstad University research platform "Enterprising"2017Inngår i: Взаимодействие образовательных учреждений со стейкхолдерам: Веление времени / [ed] Astahova, E. V., Kharkiv: People's Ukranian Academy , 2017, s. 11-16Kapittel i bok, del av antologi (Annet (populærvitenskap, debatt, mm))
    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.

  • 39.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Linnæus University.
    Haraldsson, Mattias
    Lund University.
    Tagesson, Torbjörn
    Linköping University.
    Blank, Veronica
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv.
    Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market2017Inngår i: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, nr 4, s. 391-405Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 40.
    Collin, Sven-Olof Yrjö
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Högskolan samverkar i stigande utsträckning2017Inngår i: Kristianstadsbladet, ISSN 1103-9523, nr 18 januari, s. B2-Artikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
  • 41.
    Collin, Sven-Olof Yrjö
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Högskolans uppgift förädla alla studiebegåvade2017Inngår i: Kristianstadsbladet, ISSN 1103-9523, nr 13 oktober, s. B2-Artikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
  • 42.
    Collin, Sven-Olof Yrjö
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Högskolor blir framgångsrika genom stark strategi2017Inngår i: Kristianstadsbladet, ISSN 1103-9523, nr 20 september, s. B3-Artikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
  • 43.
    Collin, Sven-Olof Yrjö
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Inte bara aktieägarorientering2016Inngår i: Dagens nyheter, ISSN 1101-2447, Vol. 12 decemberArtikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
  • 44.
    Collin, Sven-Olof Yrjö
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Olika rösträtt kan gynna entreprenörer2017Inngår i: Svenska dagbladet, ISSN 1101-2412, nr 27 juni, s. 6-Artikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
  • 45.
    Collin, Sven-Olof Yrjö
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Togetherness as a governance system for guiding and developing the employees and the university2016Inngår i: Human resource potentials of modern educational systems: state of affairs and perspectives / [ed] E.V. Astahova, Khariv, Ukraine: People's Ukranian Academy , 2016, s. 26-31Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 46.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Ahlberg, Jenny
    Linnaeus University.
    Berg, Karin
    Linnaeus University.
    Broberg, Pernilla
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv.
    Karlsson, Amelie
    Linnaeus University.
    The auditor as consigliere in family firm2017Inngår i: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, nr 1, s. 2-20Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose - The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying. Design/methodology/approach - The concept is tested through a survey conducted on 309 Swedish auditors. Findings - The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function. Research limitations/implications - The survey is limited in response rate and in separating governance situations from consigliere functions. Practical implications - With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity. Social implications - Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors. Originality/value - The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

  • 47.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Edlund, Frida
    Linnéuniversitetet.
    Jönsson, Matilda
    Linnéuniversitetet.
    Byrårotation leder till strategisk prissättning2017Inngår i: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, nr 3, s. 34-35Artikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
    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.

  • 48.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Ponomareva, Yuliya
    Uppsala universitet.
    Styrelsearvodena ökar med andelen kvinnor2017Inngår i: Svenska dagbladet, ISSN 1101-2412, nr 29 marsArtikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
  • 49.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Ponomareva, Yuliya
    Linnaeus University.
    Ottosson, Sara
    EY, Stockholm.
    Sundberg, Nina
    Swedish Agency for Economic and Regional Growth, Jönköping.
    Governance strategy and costs: board compensation in Sweden2017Inngår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, nr 3, s. 685-713Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 50.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Umans, Timurs
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Högskolor tvingas godkänna examensarbeten2017Inngår i: Svenska Dagbladet, ISSN 1101-2412, nr 24 januariArtikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
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