Conference Paper

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Browsing Conference Paper by Subject "Business studies"

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    Globalisation - Taking Diversity Seriously or Fading Away?
    (2001) Widell, Gill; Leijon, Svante; Department of Business Administration
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    Grinding the Blade of Competition - Beyond Knowledge Management in the Pharmaceutical Industry
    (2000) Rimmel, Gunnar; Department of Business Administration
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    Human Resource Disclosures - A Comparison of Information, Providers and Users in Two Corporations
    (2003) Rimmel, Gunnar; Department of Business Administration
    Abstract: This paper is concerned with the relationship between information, providers and users of human resources disclosure in advanced annual reporting practice. Opposing prior disclosure research the focus of this study is not plainly limited to the pure amount of disclosure about human resource information made in corporate annual reports. The centre of attention is also to analyse and compare users’ perception of voluntarily disclosed information on human resources with providers’ intentions of making human resource information publicly available. Thus, it is aimed to establish a picture about human resource disclosures in annual reporting practice. Until now, there is no study available offering a multifaceted illustration on human resource disclosure. A comprehensive review of previous disclosure literature showed that information, providers and users have been studied separately. This study combines different aspects of prior research by applying a tripartite model studying information, providers and users together. The primary purpose of this research is to describe the practice of voluntary information on human resources in corporate annual reports by the comparison of the findings on justification, disclosure and utilisation. The results from this study contribute to better understanding, possibly reducing deficiencies between providers and users of voluntarily human resources disclosures.
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    Influence on accounting standard-setting in Sweden by holding positions – An empirical analysis
    (2001) Lumsden, Marie; Törnqvist, Ulla; Department of Business Administration
    In this study a ranking is made of persons based on the number of years that the persons have held positions in standard-setting bodies in Sweden during a period of ten years. The positional approach assumes that people holding positions in units with important functions are able to exercise influence. Applied to accounting standardsetting units of importance are the actual standard-setting units. A decision to issue a standard may be made by a board. However, this decision could be formal in character. Another unit may be the actual standard-setter if that unit produces the standards i.e. if it does everything but making the final formal decision. The number of years that a person has held a position becomes interesting as the process of producing accounting standards frequently goes on during a long period of time. This study shows that there are many persons who have held a position. However, there is a small group of persons who have held a position during many years and also in more than one body. Thus, they have had the opportunity to exercise larger influence than others. As these persons belong to various interest groups it becomes interesting to discuss potential effects for these groups. Furthermore, a comparison is made between the standard-setting bodies focusing the criteria used when selecting the members of the actual standard-setting units. This study shows the importance of considering political aspects when studying accounting standard-setting in Sweden.
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    Intelligent Software Agents: Implications for Marketing in eCommerce
    (1999) Runte, Matthias; Clement, Michel; Rimmel, Gunnar; Department of Business Administration
    The potential for the efficient and effective organization of market processes by using interactive media is hardly used. Intelligent software agents represent one of most interesting the innovative technologies under economical criteria. This article shows how supplier can use software agents for the individualization and automation of their marketing instruments applied. The use of methods from artificial intelligence enables agents to learn. Thus the automatic optimization of the marketing instruments becomes possible to satisfy massive individualized needs of the demander. Moreover it is outlined, which effect the supplier’s use of software agent has on the buying behavior of the demander. Interaction effects are considerated, which develop, if demander likewise use software agents for the support of their purchase process. This article shows that software agents increase the effectiveness and efficiency of market processes on several levels of the Consumer Buying Behavior Model.
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    Knowledge-as-Action and Knowledge Development
    (2000) Rimmel, Gunnar; Diedrich, Andreas; Department of Business Administration
    This paper takes a critical look at the way in which knowledge development programmes are constructed by management in organisations. It is suggested that even though an increasing number of individuals in charge of human resource management is realising that knowledge development is not only concerned with the spreading of information, the difficulties arise when theory has to be put into practice. The paper is a pilot study for a larger project on knowledge development in mergers and acquisitions and is based on the empirical material collected by means of open-ended interviews with human resource managers at 11 large Swedish multinational corporations over a period of roughly half a year. Above all, we will argue that managers can explicate their novel thoughts on knowledge management, but when knowledge development is implemented in organisations, they act within the confines of their existing understanding of reality which is based on modernistic ideals of abstract, expert knowledge and rational tools of making the world more transparent.
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    MANAGING THE SOFT SIDE OF MANAGEMENT ACCOUNTING
    (1999) Rimmel, Gunnar; Lundahl, Lennart; Schiller, Stefan; Department of Business Administration
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    The Practice of Human Resource Disclosures - Some Evidence from Information, Providers and Users
    (2002) Rimmel, Gunnar; Department of Business Administration
    This paper is concerned with the relationship between information, providers and users of human resources disclosure in advanced annual reporting practice. Opposing prior disclosure research the focus of this study is not plainly limited to the pure amount of disclosure about human resource information made in corporate annual reports. The centre of attention is also to analyse and compare users’ perception of voluntarily disclosed information on human resources with providers’ intentions of making human resource information publicly available. Thus, it is aimed to establish a picture about human resource disclosures in annual reporting practice. Until now, there is no study available offering a multifaceted illustration on human resource disclosure. A comprehensive review of previous disclosure literature showed that information, providers and users have been studied separately. This study combines different aspects of prior research by applying a tripartite model studying information, providers and users together. The primary purpose of this research is the attempt to expand empirical knowledge about human resource disclosure practice by applying a new approach to existing research. The results from this study contribute to better understanding, possibly reducing deficiencies between providers and users of voluntarily human resources disclosures.
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    The Role of Trust in Accounting Research
    (2003) Marton, Jan; Johansson, Kristina; Johansson, Inga-Lill; Hagberg, Andreas; Baldvinsdottir, Gudrun; Department of Business Administration
    The purpose of this paper is to present a review of the knowledge about the trust concept and its application within the accounting research context. This is done by examining the different ontological and epistemological assumptions that accounting research are based on, by relating these assumptions to various conceptions of trust used in accounting research, and by revealing the explicit and implicit role that is given to trust in accounting research. The review is based on articles published between 1995 and 2002 in eleven influential accounting journals. The results show that few accounting articles are explicitly related to trust. Our review supports observations regarding the absence of empirical research made in previous research. Our classification of epistemological and ontological assumptions resulted in an even distribution between the mainstream and alternative approaches. The use of trust in the selected articles showed four different types reflecting an increasing role of trust in explaining accounting phenomena. To summarise, our review produces a dissociated impression of the role of trust in accounting research.
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    Towards a Future-oriented Interactive Research. The need for deliberating about future states and power consequences.
    (2003) Trägårdh, Björn; Jensen, Christian; Department of Business Administration
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    Users' Perception of Human Resource Disclosures - A Comparison of Annual Report Users of Two Corporations
    (2004) Rimmel, Gunnar; Department of Business Administration
    This paper is concerned with users’ perception of human resources disclosure in corporate annual reports. The disclosure of intangibles and human resource disclosure in particular, are often described and thought of as problematic due to the researchers’ limited understanding of such information. The debate about the insufficient understanding and the resulting information gap is taken by this study as a starting point. In the centre of attention is to analyse and compare users' perception of voluntarily disclosed information on human resources that is made available in corporate annual reports. Thus, it is aimed to establish a picture about users’ perception of human resource disclosures in annual reporting practice. Until now, there is no study available offering a multifaceted illustration on human resource disclosure. Consequently, the primary purpose of this research is to describe users’ perception of voluntary information on human resources in corporate annual reports. Therefore, the results from this study will contribute to a better understanding of users’ perception of voluntarily disclosed human resources information. Accordingly, this study will contribute to the knowledge about corporate voluntary disclosure practices that may assist to reduce possible deficiencies between providers and users of voluntary human resources disclosures as well as between companies.
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    Winning Future Warfare: Knowledge Management's Role for Competitive Advantage
    (2000) Rimmel, Gunnar; Department of Business Administration