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Making hash out of an elephant. Public private Circular business model development
(2021-06)A 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 ... -
A Critical Perspective on Trust & Management Control Concepts
(2014)Purpose – 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 ... -
Towards sustainable capitalism in the development of higher education business school curricula and management
(2013-10)Purpose – 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 ... -
The use of corporate responsibility reports – For managing legitimacy
(2011)Society 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 ... -
The Role of Corporate social disclosure -Trust, reputation or fashion tool?
(2010)Motivation: 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 ... -
Reputation Management in CSR reports - mapping theoretical perspectives
(2010)From 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 ... -
Judgment in accounting:The case of credit losses in banks
(2012)Principles-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 ... -
Projects as policy tools in implementing metropolitan policy – a case from Sweden
(2008-12-18)Implementing 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 ... -
IFRS Implementation in Listed Companies – Identification of Factors Leading to Inconsistent Application
(2008-06-17)Abstract. 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 ... -
Users' Perception of Human Resource Disclosures - A Comparison of Annual Report Users of Two Corporations
(2004)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 ... -
The Danish Guidelines on Intellectual Capital Reporting Towards A European Perspective on Human Resource Disclosures?
(2004)Currently, 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 ... -
The Role of Trust in Accounting Research
(2003)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 ... -
Human Resource Disclosures - A Comparison of Information, Providers and Users in Two Corporations
(2003)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 ... -
The Practice of Human Resource Disclosures - Some Evidence from Information, Providers and Users
(2002)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 ... -
Influence on accounting standard-setting in Sweden by holding positions – An empirical analysis
(2001)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 ...
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