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Item Making hash out of an elephant. Public private Circular business model development(2021-06) Stål, Herman; Bengtsson, Maria; Manzhynski, SiarheiA transition to a Circular economy depends on the development of circular business models. Extant research suggests the need for business to cooperate broadly to address sustainability issues of a systemic nature. Thus this paper seeks to explore and explain how business and public actors work together to develop circular business models. We conduct a longitudinal case study of coordination and cooperation between city planners and private developers for vehicle access-without-ownership provision for residents in an area they are planning together. Drawing on an understanding of coordination and cooperation as contingent on its institutional context, we show how frictions between rules, norms and understandings pervade efforts at deciding on value creation and capture. Thus we contribute to the understanding of circular business model development in general and public-private development in particular.Item Management Control for Sustainability: The Development of a Fully Integrated(2016) Beusch, Peter; Dilla, William; Frisk, Elisabeh; Rosén, MagnusItem A Critical Perspective on Trust & Management Control Concepts(2014) Beusch, PeterPurpose – This article critically examines concepts of trust and concepts of management control particularly for themself and together. Some of the most prominent/influential concepts, and the underlying assumptions behind them, are problematized and re-conceptualized in order to generate new research questions. Design/methodology/approach – A theorizing methodology is used, including the analysis and problematization of the content of important concepts found, which is grounded in the imperative literature of the fields. Findings – Two rather distinct research perspectives, hence a ‘rational or behaviour and action oriented’ versus an ‘emotional and values and belief oriented’ can be made out in the research field of management control and the field of trust but also the fields combining these research areas. Particular researchers’ use of specific constructs, and the absence of conflicting constructs within the same perspective, demonstrates that reality out there is still mainly described in two different ways. However, both ways ignore some aspects of reality and the world as it is in practice. One interesting finding describes how trust could be seen as a ‘package’ as well, the same way as we in the field are speaking about ‘management control packages’ (Malmi & Brown, 2008). Originality/value – Several new models illustrate the re-conceptualized constructs of trust and management control, for itself and together. These models must be further evaluated in order to achieve real validity and can as such, in this paper only be seen as provocative. The aim with this stimulation is to generate truly new research questions and this with help of ‘thinking outside the box’ as this research is not supposed to be ‘footnote-on-footnote research’ (Alvesson and Sandberg, 2011).Item Problematizing Concepts - A Critical Perspective on Trust and Management Control(2014) Beusch, PeterItem Towards sustainable capitalism in the development of higher education business school curricula and management(2013-10) Beusch, PeterPurpose – This article accounts for, and conceptualizes, the internal and external forces that influence higher education business schools as they strive to integrate sustainability issues into their curricula in the effort to achieve a more sustainable (yet capitalist) world. Design/methodology/approach – A case study approach is used for the research, which is grounded in the relevant literature, to investigate sustainable development issues in the context of a Swedish business school (university level). The empirical data consists of a review of internal documents plus E-mail surveys and interviews and discussion seminars with university teachers/researchers and key administrators. Findings – Two models are presented that map the various internal and external forces behind business schools’ curriculum change. One important finding describes how supply and demand influences business schools and recruiters of business students. Limitations - Because this research is based on a single case study, the analysis and the mapping in the article are somewhat limited in their general applicability. However, the research context of the business school permits drawing conclusions that may apply to a broad class of colleges or departments in higher education. In addition, because the research is supported by significant ideas from the literature, general inferences may be drawn about business school curricula. Originality/value – The two tentative models provide a holistic framework that adds to our understanding of the composition and interrelationship of influential forces on business schools when major changes in curricula and their management are contemplated.Item The use of corporate responsibility reports – For managing legitimacy(2011) Grahovar, MarinaSociety acknowledge that companies’ operations have an impact on their surrounding, as a result companies are no longer only held responsible for maximizing shareholders’ value but also for their operations’ environmental and social impacts. According to the legitimacy theory social values and corporate operations have to be aligned in order for a company to fulfill the social contract providing it with a “license to operate”. Previous researchers using legitimacy theory found evidence for that companies use disclosure approaches in their corporate social reporting in order to attract external support for its activities and show that its activities are in line with social values. The purpose of this paper is to acquire knowledge about how corporate responsibility reports are used for managing legitimacy and what legitimate effect chosen disclosure approaches have. The aim of the paper is to examine how a company reacts and responds to public concerns about its operation and what effect a company’s response has on public concerns, which could affect its “license to operate”. By establishing an analysis model, based on previous legitimacy research, a case company’s response to public concerns through their corporate responsibility report is studied. The case company, Vattenfall, is a large Swedish state- owned energy company. Vattenfall’s operations are considered to be environmentally sensitive, as its energy portfolio includes both nuclear and coal plants. As such the company experiences a great deal of external pressure to ensuring their surrounding that its operations deserves a “license to operate”. Furthermore, the company’s communication is exposed to a heterogeneous audience, with conflicting perception towards its operations. A study of how Vattenfall’s operations are covered by Swedish press is conducted in order to get some insights of how news may affect disclosure practice and how disclosure strategies may affect news coverage. A longitudinal study of Vattenfall’s communication process to address public concerns is conducted with the aim to illustrate how a company yearly deal with changes in public perceptions by using corporate social reports as one tool to manage legitimacy and with a second aim to examine what effect such management has on public concerns and possible reasons for lack of positive effects. I would like to emphasis that is paper is only a working paper where one issue brought up in Swedish press, the use of nuclear power is discussed.Item The Role of Corporate social disclosure -Trust, reputation or fashion tool?(2010) Grahovar, MarinaMotivation: Corporate social responsibility (CSR) disclosure can be used as a device by companies to communicate accountability, by showing their vision for the future and account for past performances. If companies are able to communicate their social and environmental work they can receive advantages attached to a good reputation and build a relationship, based on trust, with the society in which they operate. Therefore it is in the interest of this thesis to examine what role CSR disclosure have or does not have in companies’ communication to their stakeholders. Previous research has stated that quality of CSR disclosure, as it tends to be unaudited, is a possible explanation to users’ lack of interest for it. This study sees companies “attitude” towards CSR disclosure and lack of knowledge as another possible area where companies can improve to enhance users interest in CSR disclosure. Problem statement: Previous researchers have pointed out possible roles CSR disclosure could have, which would benefit both companies and users. For example the report could be a communication device with which companies show accountability and performance to build trust for their company and at the same time provide stakeholders with information these can use to improve their decision- making. The problem with CSR disclosure role seems to be that companies either “misuse” it or does not embrace the possibility to account for their good work. Critics of the CSR disclosure mean that it is used by companies to manage their reputation, and that it is rather reputation management than accountability that drives companies to engage in CSR accounting. Others points the problem of CSR disclosure role to that companies instead of taking advantage of it do not embrace the possibility to account for their good work through CSR disclosure, that is companies engage more in environmental and societal issues than they disclose in their CSR reports. Approach: The starting point for this study is that companies do not seem to embrace the possibility of using CSR disclosure as a communication tool in which they can show accountability and build trust, but instead use it as a marketing tool or just produce disclosure because it is in “fashion”. This thesis examines the role of CSR reports and companies use of the report as a communication tool to respond to external pressure and build trust and/or manage reputation. To examine the role of CSR reports knowledge about how companies use CSR reports for reputation management and/or trust building is acquired through a literature review, covering a number of well established journals’ articles regarding corporate social reporting. The purpose of such literature review and the focus of this paper are to start building an instrument which can be used to analyze companies’ use of CSR reports in order to explore the role of CSR reports.Item Reputation Management in CSR reports - mapping theoretical perspectives(2010) Grahovar, Marina; Rimmel, GunnarFrom a societal point of view environmental accounting can fill the role of information- provider in the struggle for sustainability. On the one hand, CSR reporting is used by companies to account for their social and environmental responsibility. On the other hand, CSR reporting is used by companies to manage their reputation. The purpose of this study is to make a theoretical overview of what theories are used for explaining how companies’ respond to external pressure by using CSR reporting as a mean to manage their reputation. Therefore, a map over theories is developed to illustrate how ideas within theories developed and how theories connect to each other. This overview is used outline essences from different theoretical perspectives used to describe and explain the use of CSR reports as an instrument for responding to external pressure and managing corporate responsibility. This paper is a work in progress starting to map out theoretical perspectives dealing with corporate social disclosure in general and reputation management through corporate social disclosure in particular. How a unified assumption is dealt with through different theoretical approaches is discussed. It is argued that the emphasis of different theories provides different explanations which can be used to drive research in the field from different theoretical approaches.Item Judgment in accounting:The case of credit losses in banks(2012) Marton, Jan; Runesson, EmmeliPrinciples-based accounting standards require the application of profes- sional judgment in the production of nancial statements. In recent years, the bene ts of such judgment has been debated, for example in relation to fair value measurement. An accounting area where estimates are of partic- ular sign cance is that of credit losses in the banking sector. In this paper, we evaluate the `incurred loss model' under IFRS - an accounting area char- acterized by relatively few estimates compared to the `expected loss model'. We nd that only recognizing incurred losses decreases the validity of loan loss provisions and thus has a negative e ect on the quality of accounting for credit losses in banks. This indicates that the expected loss model would work better to prevent or reduce negative e ects of nancial crises. There are consequently important implications for the IASB as it deliberates whether to adopt the more principles-based `expected loss model'.Item Projects as policy tools in implementing metropolitan policy – a case from Sweden(2008-12-18T13:44:33Z) Jensen, ChristianImplementing public policy is a complicated task. Aside from almost self- applying public policy, for instance new duties on gasoline, spirits and tobacco which resound through society via price signals, policy implementation needs institutions on different levels to transform general policy intent into action. The ‘complexity of joint action’ is persuasively described by Pressman and Wildawsky (1973) and other researchers afterward. Public Administration theories of implementing policies stress that implementation are the result of the interaction of different strategies by various actors who struggle with the problem definition, possible solutions and choice moments. Mutual dependencies are also one of the core assumptions within organizational theory and implementation often involves complex intra-organizational interaction. Mutual dependencies and negotiation emerge because actors do not themselves possess enough resources for achievement of interesting goals. Thus they have to interact with other organizations in order to exchange resources. These complexities need to be seen as contained within different governance structures or political systems on international, national, regional and local level which influence the games played and the legitimacies claimed. One way to handle this complexity is to secure the realization of the intentions from interference with the surrounding stakeholders by organize the activities in a projects management manner. Pressman and Wildavsky also demonstrated that failures are not only caused by bad implementation but also by bad policy instruments. The implementation of public policy occurs in highly varied setting, but it is clear that, quite often, multi-project organization is called for achieve successful results. In this paper I highlight project as a policy tool in implementing metropolitan policy and my claim is the importance of organizational processes; that it is important that there is a fit between the temporary policy organization and the governance structure in which it is implemented.Item IFRS Implementation in Listed Companies – Identification of Factors Leading to Inconsistent Application(2008-06-17T13:39:21Z) Lundqvist, Pernilla; Marton, Jan; Pettersson, Anna Karin; Rehnberg, PernillaAbstract. This paper presents an exploratory study of factors that lead to inconsistent application of International Financial Reporting Standards (IFRS). We study the reasons for diversity in implementation of IFRS. The literature suggests a large number of different factors that help explain accounting choices, both deliberate and non-deliberate. We use accounting practice as a starting point. Through observation two cases are studied. First, the entire process of IFRS implementation is studied, from local GAAP to full IFRS. Second, we study purchase price allocation in business combinations accounted for according to IFRS 3. The method used is participant observation, where the researcher participated in the actual application of IFRS in selected listed companies. All observations were done in a Swedish setting. We relate our findings to those factors suggested in the existing literature. Consistent with the literature we find that bonus plans, national legal setting and existing practice are influential factors. Additional factors, not discussed much in the literature, are lack of resources and knowledge, and the development of local practice. We also find an interaction between existing practice and economic choice, suggesting that combining different parts of the accounting choice literature would be beneficial.Item Users' Perception of Human Resource Disclosures - A Comparison of Annual Report Users of Two Corporations(2004) Rimmel, Gunnar; Department of Business AdministrationThis 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.Item The Danish Guidelines on Intellectual Capital Reporting Towards A European Perspective on Human Resource Disclosures?(2004) Persson, Oskar; Lindstrii, Emma; Blom, Pontus; Rimmel, Gunnar; Department of Business AdministrationCurrently, many academics assert that although several companies proclaim their employees as the company’s most valuable resource only a few companies have utilised models and concepts of measuring human resources in their corporate annual reports. Various studies of the users of such information indicate a substantial difference between the type of information that corporations issue in their annual reports and the type of information that is demanded by the users of such reports. Since the concept of intellectual capital became a hot topic for management and accounting practitioners, the interest in reporting voluntary information about corporations’ human resources has increased. In the early days of the IC movement the interest in reporting intellectual capital was widely driven by individual corporate attempts. Denmark might be an exception to the rule as the Danish Ministry of Science, Technology and Innovation sponsored a joint project by accounting researchers and corporations to develop guidelines to report intellectual capital. The focal point of this paper derives from a case study of five Danish corporations that issue intellectual capital statements that are prepared according to this reporting guideline. The paper discusses how these five corporations actually report intellectual capital and how such reports can be used for comparison over years within as well as across corporations. As there is currently a lack of standardisation on reporting intellectual capital and voluntary disclosure about human resources, the paper provides a discussion of the opportunities and threats for European member states were they to apply the Danish guidelines for intellectual capital reporting.Item Towards a Future-oriented Interactive Research. The need for deliberating about future states and power consequences.(2003) Trägårdh, Björn; Jensen, Christian; Department of Business AdministrationItem The Role of Trust in Accounting Research(2003) Marton, Jan; Johansson, Kristina; Johansson, Inga-Lill; Hagberg, Andreas; Baldvinsdottir, Gudrun; Department of Business AdministrationThe 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.Item Human Resource Disclosures - A Comparison of Information, Providers and Users in Two Corporations(2003) Rimmel, Gunnar; Department of Business AdministrationAbstract: 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.Item The Practice of Human Resource Disclosures - Some Evidence from Information, Providers and Users(2002) Rimmel, Gunnar; Department of Business AdministrationThis 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.Item Globalisation - Taking Diversity Seriously or Fading Away?(2001) Widell, Gill; Leijon, Svante; Department of Business AdministrationItem Influence on accounting standard-setting in Sweden by holding positions – An empirical analysis(2001) Lumsden, Marie; Törnqvist, Ulla; Department of Business AdministrationIn 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.