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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 ... -
A tentative model of Management Accounting and Control in the Integration Processes of Mergers & Acquisitions
(2005)This article combines the areas of mergers and acquisitions (M&As) and management accounting and control systems (MACS) by developing a tentative model that shows the important variables and how they determine MACS’ ... -
Evaluation of Strategic IT Platform Investments
(2004)Quantitative evaluation of strategic IT investments remains a challenging task in most organisations today. An important element of the problem is that though some investments appear to have little direct benefits, they ... -
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 ... -
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 ... -
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 ... -
Intelligent Software Agents: Implications for Marketing in eCommerce
(1999)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 ... -
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 ... -
Knowledge-as-Action and Knowledge Development
(2000)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 ... -
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 ... -
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 ... -
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 ... -
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 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 ...