| 541. |
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| 542. |
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| 543. |
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| 544. |
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| 545. |
- Guedes, M. J., et al.
(författare)
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Family business, servitization, and performance : Evidence from Portugal
- 2022
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Ingår i: Technological forecasting & social change. - : Elsevier. - 0040-1625 .- 1873-5509. ; 185
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Tidskriftsartikel (refereegranskat)abstract
- Drawing on the servitization and family business literature, we ask whether family governance improves or worsens performance through servitization. Given the preference to preserve socio-emotional wealth, servitization in family firms presents a double-edged sword. That is to say, a preference to preserve socio-emotional wealth facilitates the development of relationships with service-related stakeholders, but it may also prevent family firms from diluting their socio-emotional wealth through greater service-related collaboration with outsiders. In a sample of 35,329 manufacturing firms (13,755 family firms and 21,574 non-family firms from 2010 to 2018) in Portugal, we find that family firms have lower levels of servitization, and they achieve lower performance through servitization. These findings are robust to alternative performance measures and carry important implications for the servitization and family business literature.
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| 546. |
- Gullberg, Cecilia, et al.
(författare)
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Inscriptions without boundaries : how action at a distance is enabled on social media
- 2021
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Ingår i: Accounting, Auditing and Accountability Journal. - : Emerald Group Publishing Limited. - 0951-3574. ; 34:9, s. 57-79
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to explore the role of inscriptions on social media in enabling action at a distance. The purpose is addressed by investigating how and by what mechanisms inscriptions on social media can shape action at a distance.Design/methodology/approach: We conduct a qualitative analysis of the Facebook page of a crowdfunded grassroots initiative, where the founders and their stakeholders interact.Findings: We identify two mechanisms by which inscriptions on social media can shape action at a distance: a flow of micro-level inscriptions and a joint stabilisation of inscriptions. By signalling achievement, creating a sense of closeness and highlighting powerful explanations, these mechanisms guide what action at a distance is taken and by whom. Action thereby becomes a mutual exercise between centres of calculation and distant peripheries, highly intertwined with the stability of inscriptions. The two mechanisms indicate the importance of the boundaryless nature of the inscriptions in shaping action at a distance.Originality/value: Our findings indicate new forms of inscriptions and, consequently, of novel conditions for action at a distance. These insights add to the literature on Web 2.0 and accounting, which has mainly revolved around the relationship between centres of calculation and distant peripheries that act upon each other rather than around the inscriptions that enable such action.
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| 547. |
- Gullberg, Cecilia
(författare)
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Roles of Accounting Information in Managerial Work
- 2014
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.
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| 548. |
- Hallin, Anette, et al.
(författare)
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Representing place : Uncovering the Political Dimension of Guided Tours
- 2012
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Ingår i: Scandinavian Journal of Hospitality and Tourism. - : Informa UK Limited. - 1502-2250 .- 1502-2269. ; 12:1, s. 8-26
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this article is to explore the relation between place and its representations through a comparative discourse analysis of two different guided tours of Stockholm. The comparison sheds light on what may otherwise remain blind spots of mainstream guided tours. Applying Lefebvre's notion of representations of space and Bourdieu's ideas on symbolic power the contribution of this article is to show how all guided tours, regardless of their intention, create political, conceived spaces. Hence this article opens up for a debate on a critically aware reading of the verbal (re) presentation of the particular character of sites in and through guided tours.
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| 549. |
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| 550. |
- Hasselbladh, Hans, et al.
(författare)
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Change in organizations : a critique of the dominant assumptions of identity and determinacy
- 1996
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The instituted assumptions of identity and determinacy are elucidated regarding theirimplications for our understanding of the sources of constitution and change of social andorganizational action. Built upon these assumptions, mainstream organizational researchlocates these sources in exogenous environmental forces and ascribes to the significativeaspects of action and language a reflective-representational ontological status. We questionthese assumptions and their implications upon two premisses. First, that practical aspectsof action and perceived environmental constraints lack any intrinsic meaning, sincemeaning is ascribed to them by the significative aspects of action and language, mainly bythe instituted central imaginary significations of society or civilization. Second, that theselatter lack any inherent determination of meaning, for they constitute magmas of meaning.An alternative approach is outlined upon these premisses.
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