hkr.sePublikasjoner
Endre søk
Begrens søket
1 - 41 of 41
RefereraExporteraLink til resultatlisten
Permanent link
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Treff pr side
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sortering
  • Standard (Relevans)
  • Forfatter A-Ø
  • Forfatter Ø-A
  • Tittel A-Ø
  • Tittel Ø-A
  • Type publikasjon A-Ø
  • Type publikasjon Ø-A
  • Eldste først
  • Nyeste først
  • Skapad (Eldste først)
  • Skapad (Nyeste først)
  • Senast uppdaterad (Eldste først)
  • Senast uppdaterad (Nyeste først)
  • Standard (Relevans)
  • Forfatter A-Ø
  • Forfatter Ø-A
  • Tittel A-Ø
  • Tittel Ø-A
  • Type publikasjon A-Ø
  • Type publikasjon Ø-A
  • Eldste først
  • Nyeste først
  • Skapad (Eldste først)
  • Skapad (Nyeste først)
  • Senast uppdaterad (Eldste først)
  • Senast uppdaterad (Nyeste først)
Merk
Maxantalet träffar du kan exportera från sökgränssnittet är 250. Vid större uttag använd dig av utsökningar.
  • 1.
    Bourdet, Yves
    et al.
    Department of Economics, Lund University.
    Falck, Hans
    Högskolan Kristianstad, Institutionen för ekonomi.
    Emigrants' remittances and Dutch Disease in Cape Verde2003Rapport (Annet vitenskapelig)
    Abstract [en]

    Emigrants’ remittances have  increased rapidly over the  past  two  decades. While earlier studies have focused on their microeconomic effect on incomes and  poverty  in  recipient  countries,  the  present  study  concentrates on  the macroeconomic impact  of  remittances on  the  real  exchange rate  in  Cape Verde.  A  main conclusion is that remittances give rise to a sort of Dutch Disease effect and thereby have an adverse effect on the competitiveness of the tradable sector. The magnitude of this effect in Cape Verde is not that large, however. The changing orientation of official aid to more growth-oriented aid, combined with a more  export-oriented domestic policy, has contributed to limiting the adverse impact of emigrants’ remittances on the competitiveness of the Cape Verdean economy.

  • 2.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Collin, Sven-Olof
    Högskolan Kristianstad, Institutionen för ekonomi.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Axelsson, Monika
    Högskolan Kristianstad, Institutionen för ekonomi.
    Schéle, Charlotta
    Högskolan Kristianstad, Institutionen för ekonomi.
    Why reduce profit?: accounting choice of impairments in Swedish listed corporations2007Rapport (Annet vitenskapelig)
    Abstract [en]

    Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.

  • 3. Colla, Piero
    et al.
    Corvellec, Hervé
    Högskolan Kristianstad, Institutionen för ekonomi.
    Dialog: från samtal till text2003Rapport (Annet vitenskapelig)
    Abstract [sv]

    Att denna artikel presenteras i form av dialog är inte så mycket för att anknyta till den sokratiska traditionen eller till 1700-talets franska brevromaner, utan för att vara trogen minnet av en förlorad vän, Richard Sotto.

    Utbildad sociolog, musiker och fäktmästare, utmärkte Richard Sotto (Paris 1946 - Lund 2002) sig genom sin envishet i att förankra den företagsekonomiska forskingen i filosofin. Den vana författarna genom åren fått att utbyta idéer och frågeställningar med honom får i och med hans oväntade bortgång ett hastigt slut. Samtidigt är det först genom hans bortgång som författarna möts. De bestämmer sig då för att utforska det tanke- och arbetssätt som kännetecknade den person som på ett så avgörande sätt påverkat deras första steg in i forksningsvärlden. Detta har resulterat i denna dialog genom vilken de önskar både hedra en försvunnen vän såväl som plädera för en förankring av forskarens erfarenhet i historien och subjektiviteten.

  • 4.
    Collin, Sven-Olof
    Högskolan Kristianstad, Institutionen för ekonomi.
    Corporate governance through the creation of a managerial class2003Rapport (Annet vitenskapelig)
    Abstract [en]

    The aim of the paper is to broaden the field of corporate governance from the behaviour of managers and structures influencing the behaviour, to the creation of the managerial class. This is accomplished through the use of theories from the  organisational level, explaining selection of managers, and including the macro  level  concept of hegemony, supporting the enforcement of preference similarity within the class of managers.

  • 5.
    Collin, Sven-Olof
    Högskolan Kristianstad, Institutionen för ekonomi.
    Governance strategy: turning governance into action2007Rapport (Annet vitenskapelig)
    Abstract [en]

    Corporate governance (CG) needs to acknowledge the intentional part of governance, where an actor of governance uses the set of corporate governance mechanisms in order to influence the agent to create a performance that will satisfy the interest of the principal. This paper offers a conception of this activity through the concept of governance strategy. The concept is derived within the context of agency theory and applied to two empirical organisations seldom investigated in CG research: the organisation of a riding school in a democratic not-for-profit association and the organisation of multinational corporations in a business group.

  • 6.
    Collin, Sven-Olof
    Högskolan Kristianstad, Institutionen för ekonomi.
    Ownership strategy: a holistic and praxis oriented view on corporate governance2001Rapport (Annet vitenskapelig)
    Abstract [sv]

    Swedish municipalities are sometimes using wholly owned corporations in order to conduct certain municipal operations. They have, however, been criticised for being passive owners. This paper presents a development of the concept of ownership strategy, with the aim of reconciling the fragmented field of corporate governance. The concept is empirically developed in order to explore the ownership strategies of municipal owners. From data collected through a survey from Swedish municipalities, it is showed that the municipalities to a certain extent act in accordance to rational ownership strategies.

  • 7.
    Collin, Sven-Olof
    Högskolan Kristianstad, Institutionen för ekonomi.
    The board's functional emphasis: a contingency approach2005Rapport (Annet vitenskapelig)
    Abstract [en]

    Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

  • 8.
    Collin, Sven-Olof
    Högskolan Kristianstad, Institutionen för ekonomi.
    Why is there no relationship between ownership concentration and performance in Sweden?2002Rapport (Annet vitenskapelig)
    Abstract [en]

    Ever since Adam Smith there has been a contention that dispersed ownership in a joint stock company is accompanied by low firm performance. This belief has reached its theoretical hights in agency theory. The aim of the paper is to show that mthe contention has to be developed in order to be more attuned with empirical data. It will be argued 1.) That the influence of ownership structure upon performance is mediated through mechanisms inside the firm, the strategy being the most prominent; 2.) That performance has to be divided into profit and risk, and into firm performance, using accounting data, and market performance, using share market performance data; 3.) That the ownership structure is not exclusively a factor that influences the firm, but that the firm and its strategy influence the ownership structure through attracting certain shareholders and repulse others; 4.) That ownership structure is but one mechanism of several corporate governance mechanisms and that performance is ultimately influenced by the mix of the mechanisms; and 5.) Those institutional differences, such as culture, traditions, legislation and history, influence the opportunity set of corporate governance structures and therefore the relative importance of ownership structures in influencing the performance of the firm. A data set from Sweden and from the hard years of 1990 is used in order to empirically support the statements.

  • 9.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Jonnergård, Karin
    Växjö University.
    Qvick, Pernilla
    Högskolan Kristianstad, Institutionen för ekonomi.
    Silferberg, Betina
    Högskolan Kristianstad, Institutionen för ekonomi.
    Zabit, Sevdia
    Gendered career rein: a gender analysis of the certification process of auditors in Sweden2006Rapport (Annet vitenskapelig)
    Abstract [en]

    The accounting and auditing business has been claimed to be a gendered industry. Even though as many women as men enter the business, high positions as partnerships appear as a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this paper we investigate the gendered character of the early phase of qualification to become certified auditor. We offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factor even out each other, implying no important difference in certification time. We conclude that there is a slight gendered career rein. A rather depressing result is that our model could explain more of male than female certification time, thus implying that even the theory offered is gendered.

  • 10.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Smith, Elin
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Conflict resolution as a board's functional emphasis: empirical evidence in non-for profit riding schools2005Rapport (Annet vitenskapelig)
    Abstract [en]

    Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

  • 11.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Smith, Elin
    Högskolan Kristianstad, Institutionen för ekonomi.
    Corporate governance and corporate entrepreneurship in public associations: the case of the riding school2003Rapport (Annet vitenskapelig)
    Abstract [en]

    A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and  development. An empirical  analysis  of  a  public  association  with  both public and  private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development  of  the  firm.  On  the  other  hand,  the  emphasis  of  the  control function of the board creates a strong management position, which could imply a dynamic development. Thus, our  main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.

  • 12.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Smith, Elin
    Högskolan Kristianstad, Institutionen för ekonomi.
    Democracy and private property: governance of a three party public private partnership2006Rapport (Annet vitenskapelig)
    Abstract [en]

    The aim of the paper is to contribute to the study of efficient governance of PPPs through an inductive three case study analysis. The main conclusion is that efficient PPPs can be formed through adaptive governance by the resource priding partner, aimed at producing efficiency through specialisation, where the strategy is based on an intimate understanding of the partner’s market conditions and developed in the understanding that the strategy can influence the entrepreneurial spirit of the partners.

  • 13.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Smith, Elin
    Högskolan Kristianstad, Institutionen för ekonomi.
    Disciplining and enabling action: corporate governance influencing corporate entrepreneurship2003Rapport (Annet vitenskapelig)
    Abstract [en]

    Corporate governance has been inclined to focus on the disciplining aspect of governance  mechanisms  on  listed  corporations.  We  claim  that  a  theory  of corporate governance has to consider the enabling aspects of the mechanisms, and has  to abandon the empirical focus on one single corporate governance structure, the company with privately transferable property rights. A model is proposed that through propositions explains the relationship between corporate governance   and   corporate   entrepreneurship   in   two   types   of   corporate governance  structures,  the  company  and  the  public  non-profit  association. Theoretically it is showed that different governance mechanisms influence risk behaviour  and  strategic  opportunism  differently,  indicating  that  governance mechanisms    have    the    capacity    to    restrain    and    stimulate   corporate entrepreneurship.

  • 14.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Smith, Elin
    Högskolan Kristianstad, Institutionen för ekonomi.
    Dressaging the riding school manager: corporate entrepreneurship through governance of managers in non-profit associations2004Rapport (Annet vitenskapelig)
    Abstract [en]

    A theory based on property rights, predicting relationships between corporate governance mechanisms and corporate entrepreneurship, is developed in order to   explain  the   entrepreneurial  propensity  of   democratic  member-based associations. The theory is tested on riding school associations. The findings indicate that the risk attitude of an association is influenced by the size of the market for  managerial labour and the methods used in order to develop the manager of the organisation.

  • 15.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Smith, Elin
    Högskolan Kristianstad, Institutionen för ekonomi.
    Strategy/structure and organisational development in riding schools: a model relating corporate governance and corporate entrepreneurship in the frame of property rights2004Rapport (Annet vitenskapelig)
    Abstract [en]

    Corporate governance, CG, is mainly occupied with the disciplining aspects of governance system on listed corporations. Corporate entrepreneurship, CE, has been occupied with the enabling aspects of developmental activities within listed corporations and SMEs. The ambition of this paper is to present an integrated theory of CG and CE, claiming CG to have influence on CE. In order to reduce the complexity in this endeavour, the paper focuses on two CG mechanisms, the classical Chandlarian mechanisms of strategy and structure. The empirical focus abandons the commonly investigated listed corporations and focuses instead on the non-profit association and the privately held firm, active within the riding industry. The analysis indicates that the privately held firm and the non-profit association differ in characteristics of the CG mechanisms. However, these differences do not indicate significant different influence on CE.

  • 16.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Smith, Elin
    Högskolan Kristianstad, Institutionen för ekonomi.
    The relationship between grade and university prestige2007Rapport (Annet vitenskapelig)
    Abstract [en]

    The paper is dealing with the threat towards university standards in Sweden, when the university system is facing a decreasing demand on education. We claim that there is a pressure towards higher grades and less working load on the students. The effect could be a slight decline of prestige for universities, but a step decline in academic standards at the university colleges since they have weaker academic traditions, staff and students, and experience a stronger political pressure from the local community. The reasoning is made with resonance from a case describing experiences from an accounting programme produced at a university college.

  • 17.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Smith, Elin
    Högskolan Kristianstad, Institutionen för ekonomi.
    Window of entrepreneurship: explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools2003Rapport (Annet vitenskapelig)
    Abstract [en]

    The theoretical aim of the paper is to create a synthesis between the science of disciplining action, i.e., corporate governance (CG), and the science of enabling actions within an organisation, i.e., corporate entrepreneurship (CE). The major analytical concept used in the paper in order to fulfil the synthesising aim is window of entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated, mainly through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action if it experiences a situation that is interpreted as a threat, an opportunity, an organisational strength or a weakness. Among the factors influencing the window of entrepreneurship are CG mechanisms prominent. We explore the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board of directors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been showed that corporate entrepreneurship is a propensity that can be triggered and terminated.

  • 18.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Andersson, Anette
    Högskolan Kristianstad, Institutionen för ekonomi.
    Cato, Josefine
    Högskolan Kristianstad, Institutionen för ekonomi.
    Hansson, Karin
    Högskolan Kristianstad, Institutionen för ekonomi.
    Explaining  the choice of accounting standards in municipal corporations2004Rapport (Annet vitenskapelig)
    Abstract [en]

    Positive  accounting  theory  (PAT)  tries  to  explain  corporations’  choices  of accounting standards. Empirical research in this field has been focused on the choices  made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In  order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the   forces  of  coercive,  mimetic  and  normative  pressures  presented  by  the environment. The sample of municipal corporations showed that the choice of standards was significantly explained by both PAT factors and institutional factors. The  conclusion is that municipal corporations tend to be subject to institutional influence  by  accepting the practice of their auditing firm and by using specific standards order  to legitimise themselves when they have reached a certain size. Additionally,  they  tend  to  act  according  to  PAT  predictions  by  using  those standards that are able to reduce the profit to levels that society deems acceptable for municipal corporations. Accordingly, through extending the empirical domain to municipal corporations, this paper’s contribution is to show that PAT needs the complementary institutional factors in order to be capable of explaining choice of accounting standards in firms.

  • 19.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Vagnoni, Emidia
    Università degli Studi di Ferrara, Dpt. di Economia, Istituzioni e Territorio.
    Governance of volunteers in municipalities: institutional differences and similarities between Italy and Sweden2001Rapport (Annet vitenskapelig)
    Abstract [en]

    The paper is investigating invariant factors and the possible institutional variance produced by differences between countries, that impede or stimulate the utilisation of voluntary labour in municipalities, using data from one Italian and one Swedish municipality. Our major findings are 1. that the major invariant factor is that the uncertainty of the voluntary labour stimulates the mediation of it through organisations, and 2. that the institutional variance is influenced by the state actions.

  • 20.
    Corvellec, Hervé
    Högskolan Kristianstad, Institutionen för ekonomi.
    Narratives of organisational performances2002Rapport (Annet vitenskapelig)
    Abstract [en]

    Whereas management theory and practice tend to adopt an objectifying perspective and regard an organisation's performances literally as what the organisation achieves, I introduce in this paper a distinction between organisational life and the various accounts that are made of this life or its impacts on the organisation's environment. Reminding the reader that what is achieved within an organisation is, with rare exception, accessible to our understanding only through accounts that are made of these achievements, I suggest that it would be more correct to approach an organisation's performances as accounts rather than as objectified acts or results. Having redefined an organisation's performances as accounts, I then explore the structural qualities of performance accounts. I emphasise that they are narratives of achievements and that they are specific enough to constitute a genre. Turning thereafter toward the societal role of performance narratives as a genre, I introduce the conclusive argument of the paper. Taken together, the millions of performance narratives that management produces and consumes daily constitute a vast narrative fresco aimed at reassuring us that late modernity actually manages fulfil its promises of progress. Performance narratives, far from being politically neutral, keep the modernist dream afloat and contribute in a decisive manner to maintain the social order that is attached to it.

  • 21.
    Emsfors, Erling
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Nilsson, Göran
    Högskolan Kristianstad, Institutionen för ekonomi.
    Skillnader mellan ekonomistyrsystem, typ av situation och prestation i småföretag2001Rapport (Annet vitenskapelig)
    Abstract [en]

    Studies have shown mixed results whether there is a positive relationship between small businesses’ management accounting information and their success. In uncertain situations decision-makers tend to rely on their visions and experiences rather than on formal decision-making models. Entrepreneurship is based on uncertainty and innovation, and may therefore be inhibited by management accounting aiming at reducing uncertainty. Small businesses are partly entrepreneurs, partly ‘livelihood businesses’. The question in this paper is: Are there systems of management accounting in small businesses that are less or more effective in different situations?   In a cluster analysis of 124 small businesses we found four relevant systems of management accounting regarding line of business. Moreover, there were significant differences in the market effectiveness when the uncertainty of the situation increased. Finally, the difference between the four systems was significant in the combination of strategic behaviour/pay to board/MD.

  • 22.
    Falkman, Pär
    et al.
    Ernst & Young AB.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Accrual accounting does not necessarily mean accrual accounting: compliance with standards in Swedish municipal accounting2006Rapport (Annet vitenskapelig)
    Abstract [en]

    The  regulation  of  Swedish  municipal  accounting  has  undergone  fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance  with  the  legislation,  a  standard-setting  body  was  formed,  with responsibility   for   development   and   interpretation   of   generally   accepted accounting principles for municipal accounting. Important aims of the legislation and  reform were to suppress ‘creative’ accounting and to increase the level of harmonisation and comparability. Using the lens of positive accounting theory as well  as  institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards and legislation was in general poor. This result is in line with the assumptions of positive accounting theory.  However,  the  study  also  shows  that  there  are  differences  among  the preparers.   The   supposition,   suggested   by   institutional   theory,   that   large municipalities should produce  better  accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general, could not be rejected. Weak audit  quality  seems to be another important factor that explains the poor compliance with accounting standards.

  • 23. Grossi, Giuseppe
    et al.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Consolidated financial reports in local government: a comparative analysis of IPSASB and SCMA2007Rapport (Annet vitenskapelig)
    Abstract [en]

    Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.

  • 24.
    Holmberg, Leif
    Högskolan Kristianstad, Institutionen för ekonomi.
    Forskare, consult eller morsa: handledares uppfattning om kvalité vid handledning av examensuppsatser2006Rapport (Annet vitenskapelig)
    Abstract [sv]

    Studier  av  handledarrollen  har  visat  på  betydande  skillnader  mellan  olika handledare.   Framförallt   har   bristen   på   gemensam   teoretisk   referensram uppfattats  som  en  väsentlig  anledning  till  skillnaderna.  I  den  här  studien undersöks hur olika handledare vid en företagsekonomisk institution förstår sin arbetsuppgift dels med utgångspunkt från sina tidigare olika erfarenheter, dels med utgångspunkt från sin uppfattning av vad som de anser väsentliga aspekter på  kvalité  i  handledningssituationen. De  aspekter på  begreppet kvalité  som använts är vetenskaps-, lärande-, samhälls- och social kvalité. Resultatet visar på att de olika individuella meningsskapande processerna i huvudsak kan hänföras till två olika underförstådda referensramar som baseras på handledarens syn på den primära uppgiften att dana forskare eller konsulter. Samtidigt ser de sin egen handledarroll i samma termer d.v.s. som seniorforskare eller seniorkonsult – och ibland också i en så stödjande roll att de kan uppfattas som stormorsa.

  • 25.
    Holmberg, Leif
    Högskolan Kristianstad, Institutionen för ekonomi.
    Professional or administrative value patterns: clinical pathways in medical problem-solving processes2007Rapport (Annet vitenskapelig)
    Abstract [en]

    A health care organization simultaneously belongs to two different institutional value patterns: a professional and an administrative value pattern. At the administrative level medical problem-solving processes are generally perceived as the efficient application of familiar chains of activities to well-defined problems; and a low task uncertainty is therefore assumed at the work-floor level. This assumption is further reinforced through clinical pathways and other administrative guidelines. However, studies have shown that in clinical practice such administrative guidelines are often considered inadequate and difficult to implement mainly because physicians generally perceive task uncertainty to be high and that the guidelines do not cover the scope of encountered deviations. The current administrative level guidelines impose uniform structural features that meet the requirement for low task uncertainty. Within these structural constraints physicians must organize medical problem-solving process to meet any task uncertainty that may be encountered. Medical problem-solving processes with low task uncertainty need to be organized independently of processes with high task uncertainty. Each process must be evaluated according to different performance standards and needs to have autonomous administrative guideline models. Although clinical pathways seem appropriate when there is low task uncertainty, other kinds of guidelines are required when the task uncertainty is high.

  • 26.
    Holmberg, Leif
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Rudenstam, Nils-Gunnar
    Cooperation in theory and practice: work logic and work practice as determining factors for cooperation2008Rapport (Annet vitenskapelig)
  • 27.
    Pihl, Håkan
    Högskolan Kristianstad, Institutionen för ekonomi.
    A new organisational form in multinational enterprises: from M-form to W-form2003Rapport (Annet vitenskapelig)
    Abstract [en]

    Researchers in the adjacent fields of international business, organisation theory and strategic management recognise new organisational elements and a new organisational form in large multinational enterprises. In this paper a synthesised view of this new organisational form is presented, based on an extensive literature review. Further, the new organisation of multinational enterprises is compared to the M-form (multidivisional form) and analysed from the perspective of new institutional economics. A new "W-form" (Web- form) is hereby identified and ana lysed. Finally, weak points and contradictory elements in the analysis of a new form are critically discussed.

  • 28.
    Pihl, Håkan
    Högskolan Kristianstad, Institutionen för ekonomi.
    On the idealized institutional evolution of organizational forms2003Rapport (Annet vitenskapelig)
    Abstract [en]

    Several researchers analyse organisational forms as an idealised historical evolution were new organisational forms builds on earlier established forms. These idealised theoretical approaches have the advantages of creating an overall understanding of the variety of organisations that can be observed at a given time. They also explain this variety with a simple evolutionary logic: New organisational innovations occur in established forms. If they prove competitive they will be imitated and, with time, new forms will emerge.  Hereby organisational development is not only a question of situational fit, but also due to historical dependencies. Different contributions observe different forms and give different theoretical explanations. This paper suggests an extensive framework of different organisation forms and links this framework to an elaborated theoretical analysis based on new institutional economics and other fields of organisation theory. The theoretical analysis is based on the four co-coordination mechanisms authority, rules, price and ideology. The organisational development is analysed as a stepwise development where forms develop from one level to another with time and increased scale. At the first level the Simple hierarchy  and the Adhocratic form is identified. At a second level the U-form and the Professional form follows. At the third level, the M-form and H-form of large enterprises are identified. Finally, at a fourth level a new form, the W-form, is identified. The development is explained by identification of situational factors and by the use of different co-ordination mechanisms. As the idealised evolution continuous, more sophisticated forms develop which modify and extend the use the co-ordination mechanisms of earlier forms.

  • 29.
    Pihl, Håkan
    Högskolan Kristianstad, Institutionen för ekonomi.
    Price, authority, ideology and rules: co-ordination mechanisms and co-ordination forms2001Rapport (Annet vitenskapelig)
    Abstract [en]

    Theories of co-ordination are partial and confuse mechanisms and forms. This paper suggests a theoretical integration based on New Institutional Economics (NIE) extended by contributions from Organisation theory. A distinction is made between co-ordination mechanisms, fundamental alternative options for obtaining coordination, and co-ordination forms, idealised descriptions of institutionalised coordination- solving devices in the economy. Co-ordination forms contain combinations of various mechanisms and one mechanism can occur in various forms. Four co-ordination mechanisms are identified; Price, Ideology, Authority and Rules. Price   refers to exchange between autonomous parties, Ideology to shared systems of values and beliefs, Authority to differences in rank and commands of a superior, and Rules refers to formal regulations and instructions. The choice of mechanisms is explained by contractual scale advantages, teamwork situations, asset specificity, transfer of knowledge, degrees of complexity, environmental stability and human motivation. The theory for price and authority is based on NIE, whereas the theory for rules and ideology is based on Organisation theory. The quadripolar set of four co-ordination mechanisms adds new perspectives to the theoretical analysis of market forms, as well as hierarchical forms and other forms. Finally, different forms are briefly analysed as combinations of these four mechanisms.

  • 30.
    Smith, Elin
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Maintenance of entrepreneurial activities: a gender perspective2005Rapport (Annet vitenskapelig)
    Abstract [en]

    The focus of this paper concerns gender composition in the governance structure of non-profit association. It is emphasised that the gender composition at the board of directors have influence on entrepreneurial activities. The board is however not only considered in its totality, including all board members, but a distinction is made between different positions that are assumed to have power to influence developmental activities. The analysis showed that the gender composition have influence on one of the two dimensions of entrepreneurial activities, indicating that a female dominance in democratic organisations can increase preferences for strategic opportunism. The analysis also showed that the power distribution within the board is an important aspect that might be in need to elucidate before one can investigate gender influences.

  • 31. Somogyi, Laszlo
    Law and economics of merger control in the European Union2002Rapport (Annet vitenskapelig)
    Abstract [en]

    The present paper surveys and critically evaluates merger policies in the European union. This is done on the basis of economic theory, or rather: theories, since expert opinions on merger policies differ widely. Comparisons are being made with merger cases and policies in the United States. Albeit not a benchmark, US antitrust legislation and practice boast a long history, have been influenced by theoretical arguments put forward by academic circles and, last but not least they were a source of inspiration at the conception of European policy making in the area. Findings indicate that the outstanding feature not only of competition policy but also of the theoretical analysis on which it is based is their highly political character, and that there is as yet no hard empirical evidence to indicate what microeconomic policies would yield the optimal outcome.

  • 32.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Do comparisons of performance measures give misleading information?: the case of the Swedish water and sewage sector2003Rapport (Annet vitenskapelig)
    Abstract [en]

    In recent years interest in benchmarking and comparisons of performance measures has increased mong Swedish municipalities. Comparisons of performance measures are used for different urposes. They are used in benchmarking processes, with the aim not only of improving perations but also of providing standards in the context of accountability. Regardless of the urpose of the comparisons of performance measures, it is important that the compared measures re defined and applied homogeneously and consistently, i.e. they must have information orrespondence in order to be comparable; otherwise, erroneous decisions can be made. owever, commensurability is not enough. If the compared measures are to have any information alue, the measures also need to be chosen carefully, so that, in a relevant and reliable way, they eflect the measured objects’ most important qualities. This paper analyses performance easures used in three benchmarking projects in the Swedish water and sewage sector. The easures are analysed in the light of how well they reflect the measured objects’ most important ualities, their relevance, commensurability, and reliability. The findings are distressing; the ppropriateness of the performance measures in these three projects must be strongly questioned. n particular, the measures were too aggregated as to capture, reproduce, and describe the most mportant qualities of the measured objects in a relevant way. As for commensurability, it was so oor that one is entitled to sk hether the comparisons are not doing more harm than good.

  • 33.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Does legislation or form of association influence the harmonization of accounting?: a study of accounting in the Swedish water and sewage sector2003Rapport (Annet vitenskapelig)
    Abstract [en]

    Accounting information is widely used in benchmarking projects and for other comparative purposes. However, if comparability is low, the information from such comparisons can give incorrect information which in turn can lead to erroneous conclusions and decision making. In the past the level of harmonization of accounting practices as well as their comparability has been very low in the Swedish water and sewage sector. One explanation for this might be that most of the water and sewage operations were run by municipal administration and that until 1998 municipal accounting was only regulated on a voluntary basis. Through comparisons of survey data from the year before and five years after the 1997 legislation, this study analyzes whether the legislation has affected the level of harmonization. Even though municipal accounting now is regulated by law, the requirements for aspects such as auditing are still much lower for municipals than for companies; the requirements for accountability are much lower for municipal agents than for companies. The study also analyzes whether there is any relationship between form of association and level of harmonization. The results did not indicate any effect of legislation on harmonization. Surprisingly, the results did not show any significant relationship between form of association and level of harmonization.

  • 34.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Effective benchmarking calls for harmonization and use of accounting principles leading to a robust accounting model2002Rapport (Annet vitenskapelig)
    Abstract [en]

    Benchmarking and comparisons of costs and performance measures have become important tools to improve community services and to make sure that monopoly enterprises are efficiently run. If the comparisons are to be useful, it is important that cost data and measures are comparable and consistent. Accounting data are often used in this kind of comparison. A harmonized model of accounting applied across compared enterprises is therefore important. However, harmonization is not enough. This paper aims to show that any principles applied must also lead to robustness in the accounting model used, so that the resulting accounting data are reliable and comparable regardless of any differences in the conditions of the various organizations.

  • 35.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Redovisning och beräkning av kapitalkostnader i kommunala va-verksamheter2001Rapport (Annet vitenskapelig)
    Abstract [en]

    Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

  • 36.
    Tagesson, Torbjörn
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Dahlgren, Mikael
    Högskolan Kristianstad, Institutionen för ekonomi.
    Gamlén, Mattias
    Högskolan Kristianstad, Institutionen för ekonomi.
    Håkansson, Marcus
    Högskolan Kristianstad, Institutionen för ekonomi.
    The relationship between attitude towards harmonization and the internationalization of the corporation: a study of the attitude towards the implementation of IASB standards among Swedish listed companies2003Rapport (Annet vitenskapelig)
    Abstract [en]

    Harmonized accounting among European companies would contribute to creating better conditions for the free mobility of capital within the European Union. However, a harmonization of laws and standards does not necessarily lead to a de facto harmonization.

    The aim of this paper is to examine the attitude of financial managers in listed Swedish companies towards the implementation of IASB standards in Sweden from 2005. It analyzes whether there is a significant connection between attitude towards implementation of IASB standards and background variables such as share of foreign ownership, number of foreign subsidiary companies, number of stock exchanges on which the company is listed, and the proportion of sales exported. These are variables that we believe reflect a company’s extent of internationalization.

    The overall results show that financial managers of Swedish listed companies are cautiously positive towards the implementation of IASB standards. The study also shows that there is a significant connection between extent of internationalization and attitude towards the implementation of IASB standards. Financial managers of internationalized companies are generally more positive towards the implementation of IASB standards than their colleagues in less internationalized companies.

  • 37.
    Tagesson, Torbjörn
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Eriksson, Ola
    Swedish Association of Local Government.
    What do auditors do?: obviously they do not scrutinize the accounting and reporting2006Rapport (Annet vitenskapelig)
    Abstract [en]

    Previous research has shown that compliance with accounting standards in Swedish municipalities in general is poor. Auditors and auditing firms are important actors in the process of institutionalising accounting standards. Auditors’ credibility relies on their ability to appear as professional and independent. However, the formal and institutional requirements to de facto ensure professionalism and independence in the Swedish municipal sector have been strongly questioned. The aim of this study is to examine the auditors’ role and responsibility for the poor compliance with accounting standards in Swedish municipalities. The results expose large shortcomings of the audits of Swedish municipalities. The auditors seldom or never make any remark on deviation or violation of the accounting standards in their auditing reports. This indicates that the current formal and institutional settings do not support professional and independent auditing of Swedish municipalities. The auditors seem to ally themselves with the auditees in a fabrication, in order to induce a false belief to the public. The involvement of the auditors in the deception is essential in order to give “comfort” to the contained stakeholders Thus, the institutionalisation of new accounting standards does not benefit from the normative and coercive pressure from the auditors.

  • 38.
    Tagesson, Torbjörn
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Sjödahl, Linus
    Högskolan Kristianstad, Institutionen för ekonomi.
    Collin, Sven-Olof
    Högskolan Kristianstad, Institutionen för ekonomi.
    Olsson, Hanna
    Högskolan Kristianstad, Institutionen för ekonomi.
    Svensson, Johan
    Högskolan Kristianstad, Institutionen för ekonomi.
    Does auditor rotation influence audit quality: the contested hypotheses tested on Swedish data2006Rapport (Annet vitenskapelig)
    Abstract [en]

    Auditor independence is considered a key factor when ensuring high audit quality. Advocates for auditor rotation argue that rotation improves audit quality due to its positive influence on auditor independence. Opponents argue that rotation does not lead to improved audit quality, since the independence is gained at the expense of the auditors’ knowledge of business structure and routines. The aim of our study is to investigate the relationship between rotation and audit quality. We use agency theory to derive the advocate view and stewardship theory to derive the opponents’ hypothesis. These hypotheses were tested on Swedish data. The results indicate only weak support for the hypothesis that rotation influence audit quality. The weakness is partly due to measurement problems. The proxies used in the literature appear to measure different facets of audit quality. Through an interpretation of a factor analysis, we suggest two main facets, perceived audit quality, which is significantly influenced by auditor rotation, and actual audit quality, which is not influenced by rotation.

  • 39.
    Umans, Timurs
    Högskolan Kristianstad, Institutionen för ekonomi.
    Cultural diversity in top management teams: models, methods, definitions2007Rapport (Annet vitenskapelig)
    Abstract [en]

    This article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilised within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualisation of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods as well as conceptualisation and measurement of culture. Key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalisation of culture and exploration of the black-box of team processes.

  • 40.
    Umans, Timurs
    Högskolan Kristianstad, Institutionen för ekonomi.
    Ethnic identity, power and communication in top management teams2007Rapport (Annet vitenskapelig)
    Abstract [en]

    Purpose − This study explores the “black box” of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia.

    Methodology/approach − The study relies on case studies of two multinational companies operating in Latvia.

    Findings − The findings suggest that ethnic diversity in TMTs leads to more informal and open communication in the teams, but has no clear influence on power distribution in the teams. The results highlight the importance of studying variables that could moderate the effects of ethnic diversity on communication and power distribution; throughout the study, these variables were identified as, but not limited to, environment and shared goals.

    Originality/value of paper − This paper uses case studies to explore the black box of team processes, and proposes an alternative operationalization of cultural diversity, measured as ethnic diversity. It also advocates an alternative conceptualization of TMTs expressed in terms of decision-making power. The paper’s major contribution is its opening up and exploration of team processes, usually avoided by researchers because of their assumed complexity. Moreover, the study contributes to TMT studies by presenting the Latvian environment as a unique research locus where ethnic identities are rich and various.

  • 41.
    Umans, Timurs
    et al.
    Högskolan Kristianstad, Institutionen för ekonomi.
    Collin, Sven-Olof
    Högskolan Kristianstad, Institutionen för ekonomi.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Institutionen för ekonomi.
    Ethnic and gender diversity, process and performance in groups of business students in Sweden2007Rapport (Annet vitenskapelig)
    Abstract [en]

    This paper investigates the complex interrelation between ethnic and gender diversity, process and performance in groups of business students. The paper is based on an empirical survey of business students working on a complex assignment in groups of two to five in a small Swedish university. The results indicate that gender diversity leads to positive group outcomes, while ethnic diversity appears to create negative group outcomes. Intervening process variables, such as group communication, conflict and problem solving were found to be strongly influenced by diversity, or to strongly influence group outcomes. While the non-influence of intervening variables can probably be explained by methodological difficulties, the negative outcome for ethnic diversity indicates a need to help students better manage ethnic diversity in order to reap its benefits.

1 - 41 of 41
RefereraExporteraLink til resultatlisten
Permanent link
Referera
Referensformat
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf