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  • 1.
    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)
  • 2.
    Alvehus, Johan
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Lund University.
    Spicer, André
    Cass Business School, City University, London, UK.
    Financialization as a strategy of workplace control in professional service firms2012Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 23, s. 497-510Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Recently, there has been an increased focus on finance as a form of control in corporations. In this paper, we explore financialization as an employee control strategy in a Big Four accountancy firm, and more specifically how it affects the everyday lives of the professionals within the firm. We found financialization involved attempts to transform employees working lives into an investment activity where work was experienced as ‘billable hours’ that are ‘invested’ in the hope of a high future pay-off. Employees sought to increase the value of their investment by skilful manipulation. If wisely managed, this investment could yield significant benefits in the future. We argue that financialization involves active employee participation and is a way of binding other forms of control together.

  • 3.
    Collin, Sven-Olof Yrjö
    et al.
    School of Business and Engineering, Halmstad University.
    Tagesson, Torbjörn
    School of Business and Engineering, Halmstad University.
    Andersson, Anette
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Cato, Joosefin
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Hansson, Karin
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Explaining the choice of accounting standards in municipal corporations: positive accounting theory and institutional theory as competitive or concurrent theories2009Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, nr 2, s. 141-174Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative.

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