| 41. |
- Beisland, Leif Atle, et al.
(författare)
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Earnings sustainability, economic conditions and the value relevance of accounting information
- 2013
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 29:3, s. 314-324
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Tidskriftsartikel (refereegranskat)abstract
- This study demonstrates that the value relevance of accounting information is influenced by the ability to capitalize investments in valuable resources. We use data from Sweden to show that firms that operate in industries in which accounting conservatism limits this capitalization display lower value relevance as a result of more unsustainable earnings components. However, when controlling for the different properties of sustainable and unsustainable earnings components, the difference vanishes. Moreover, we show that firms operating in industries in which more investments are immediately expensed display systematic temporal variations in the level of value relevance. We contend that economic conditions in the form of investment levels and growth expectations explain this variation. Thus, value relevance can be substantially affected by the prevailing economic context.
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| 42. |
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| 43. |
- Berg, Monika, 1979-, et al.
(författare)
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Managing public value conflicts – Institutional strategies and the greening of public pension funds
- 2023
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 39:4
-
Tidskriftsartikel (refereegranskat)abstract
- Greening public organizations demands the acknowledgment and reconciliation of tensions and conflicts between core values. This is a challenge that public pension funds have come to face as the call for sustainability has reached the finance sector. Building on the value pluralism debate and institutional theory this article provides a theoretical elaboration of strategies for managing value conflict in public organizations, discussing how value conflict management may promote or inhibit institutional change. The empirical analysis explores how sustainability-related value conflicts are managed within Swedish public pension funds. Political goals and ideals of sustainable finance are pushing funds to promote sustainability through their investments, thus, to consider and promote further values than financial return. Previous research has mainly focused on the financial profitability of sustainability concerns. This study shows that economic value calculation remains the dominant approach within funds, downplaying any conflict between environmental and financial goals. However, to maintain institutional legitimacy under increasing external pressure, the funds have implemented complementary strategies, such as organizational separation of value-related tasks, and different principles for prioritizing value-based actions. The funds thereby avoid ethical reasoning which they fear would lead to subjectivity. In conclusion, the implications for organizational change are discussed.
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| 44. |
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| 45. |
- Berglund, Johan, et al.
(författare)
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High-touch and high-tech - paradoxical narratives in a bank merger
- 2004
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 1873-3387 .- 0956-5221. ; 20:4, s. 335-355
-
Tidskriftsartikel (refereegranskat)abstract
- In this paper, we examine the role of paradoxes as narrative devices in organizational contexts. A merger between two banks is used to illustrate managers employing paradoxes to construct meaning and to influence future actions of organizational members. We argue that when paradoxes are reshaped as hybrids, they provide a buffer between conflicting arguments. By employing hybrids, organizational storytellers facilitate links between existing and desired mental frameworks, thus potentially rendering transitions and changes less friction-prone. A convincing story told under these forms - Striking the right balance between potentially incommensurable but both in their own way appealing ideas - Has the potentiality to create an inclusive vision in which diverse groups can find "their" place.
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| 46. |
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| 47. |
- Berglund, Karin, 1967-, et al.
(författare)
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To play or not to play: that is the question : entrepreneuring as gendered play
- 2015
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 31:2, s. 206-218
-
Tidskriftsartikel (refereegranskat)abstract
- How can play be used to unravel the discourse of the gendered hero entrepreneur and instead describe mundane entrepreneuring? Further, how can the doing of gendered social orders be problematized when entrepreneuring is equated with play? In this article we answer these questions by engaging with the French social theorist Caillois’ (1961) conceptualization of play as being at the heart of all higher culture. Two ethnographic cases act as our vehicle in analysing play as entrepreneuring. From a rich description of these cases we find that it is not a question of playing or not playing, but about how to play. All four forms of play described by Caillois are present, which illustrates the variation of entrepreneuring and the richness of activities conducted in the ‘doing of entrepreneurship’. Further, both ways of playing discussed by Caillois are found. Whilst these two ways are interrelated on a continuum in the theory of play, they have been separated in entrepreneurship discourse, where they underpin the tendency to differentiate between the hero entrepreneur and ordinary people. Finally, we engage in a more interpretive and reflective discussion on entrepreneuring as performative acts through which social orders can be not only reproduced but also transformed.
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| 48. |
- Bergström, Ola, 1968, et al.
(författare)
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Organizing disciplinary power in a knowledge organization
- 2009
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 25:2, s. 178-190
-
Tidskriftsartikel (refereegranskat)abstract
- This article provides a systematic attempt to analyze the effects of performance appraisals, here conceptualized as tools for executing disciplinary power, and how the agency of employees is shaped. The article demonstrates how agency is enrolled by a broad set of disciplinary technologies aimed at behavior as well as the self, orchestrated in way that effectively short-circuits resistance. Drawing upon data collected from a Swedish subsidiary of a large American consultancy firm, the article provides a detailed account for the use of disciplinary technologies in knowledge-intensive work and other types of high-commitment work settings. Furthermore, the article pays specific attention to how punishments, rewards and human agency interact in this context.
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| 49. |
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| 50. |
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