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Sökning: swepub > Umeå universitet > Engelska

  • Resultat 38801-38810 av 73460
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38801.
  • Hassel, Lars, 1950- (författare)
  • Budget communication moderate incongruent budget emphasis between the superior and subordinate
  • 1998
  • Ingår i: The Finnish Journal of Business Economics. - : Association for Business Studies Administration, Finland. - 0024-3469 .- 2242-4296. ; :1, s. 11-23
  • Tidskriftsartikel (refereegranskat)abstract
    • Subsequent research on the moderating impact of budgetary participation on superior budget emphasis to promote functional budget behaviour has either provided inconsistent (Brownell, 1982; Hirst, 1987 and Dunk, 1989; Hassel, 1993) or situation specific (Brownell and Hirst, 1986; Brownell and Dunk 1991) results.This study follows the early argument by Otley (1978) that critical for promoting functional budget control is not so much the absolute degree of superior budget emphasis. Instead, incongruent budget emphasis between the superior and the subordinate is the critical factor in the budget process. Incongruent budget emphasis exists when the superior is perceived by the subordinate to place relatively more importance on the budget, than the subordinate himself.The results from a questionnaire survey in a decentralised corporation support the hypothesis that budget communication, as a dimension of budgetary participation, moderates incongruent budget emphasis. The negative consequences of incongruent budget emphasis are present only when budget communication is low. High budget communication enhances performance even if the incongruence in budget emphasis increases. The paper demonstrates the needs to match budget communication with relative budget emphasis and not the absolute degree of superior budget emphasis as previous studies have argued.
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38802.
  • Hassel, Lars, 1950-, et al. (författare)
  • Budget effectiveness in multinational corporations : An empirical test of the use of budget controls moderated by two dimensions of budget participation under high and low environmental dynamism
  • 1996
  • Ingår i: Management International Review. - : Springer. - 0025-181X. ; 36:3, s. 245-266
  • Tidskriftsartikel (refereegranskat)abstract
    • Normative discussions suggest that budget process should be different in foreign subsidiaries than those of domestic subunits of a multinational corporation, but little is known about these differences. This study examines budget effectiveness of foreign and domestic units in a European multinational company by considering the three-way interaction of headquarter reliance on budget controls, subsidiary budget communication or influence, and environmental dynamism. A major feature is studying two dimensions of budgetary participation, communication and influence. Methodological advances over previous studies test the impact of three-way interactions.
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38803.
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38804.
  • Hassel, Lars, 1950- (författare)
  • Headquarter reliance on accounting performance measures in a multinational context
  • 1991
  • Ingår i: Journal of International Financial Management & Accounting. - : Blackwell Publishing. - 0954-1314 .- 1467-646X. ; 3:1, s. 17-38
  • Tidskriftsartikel (refereegranskat)abstract
    • Headquarter (HQ) reliance on accounting performance measures (APMs) is studied in a European multinational organization. European MNCs typically manage their foreign operations as a portfolio of relatively independent national businesses (Bartlett and Goshal, 1989). In line with previous work on APMs in a limited country setting (Govindarajan, 1984; Brownell, 1987), the HQ relies less on APMs in monitoring domestic units that face environmental instability. However, in the case of geographically dispersed foreign subsidiaries, the HQ emphasizes APMs more when dynamism increases. The financial control pattern towards foreign subsidiaries is similar to Egelhof s (1988) findings in a broad sample of MNCs. This contrasting result is consistent with the greater cost and difficulty of using information-intensive alternatives to APMs for units that are geographically and culturally distant from the HQ. There is no indication that tight APM-based management would have a negative impact on work conditions of managers facing instability, but foreign managers find it more difficult to accept the evaluative framework if high reliance is placed on APMs when their environment is dynamic.
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38805.
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38806.
  • Hassel, Lars, 1950-, et al. (författare)
  • Psychic distance and budget control of foreign subsidiaries
  • 2004
  • Ingår i: Journal of International Accounting Research. - : American Accounting Association. - 1542-6297 .- 1558-8025. ; 3:2, s. 79-93
  • Tidskriftsartikel (refereegranskat)abstract
    • This paper has two purposes: (1) to develop a theory about the impact of psychic distance on management control of multinational companies, and (2) to establish that psychic distance is an important factor for future research. We develop the concept of psychic distance, the interaction between geographic distance and culture, and test its impact empirically in a Finnish multinational company.Results show that psychic distance interacts significantly with reliance on budget control in multinational companies, but not in the manner proposed. High budget emphasis is associated with high subunit performance in countries with small psychic distances, but not in countries with larger psychic distances. Budget participation dilutes this impact. This study confirms that psychic distance is a relevant factor to be considered in future research.
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38807.
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38808.
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38809.
  • Hassel, Lars, 1950-, et al. (författare)
  • The value relevance of environmental performance
  • 2005
  • Ingår i: The European Accounting Review. - : Taylor & Francis Group. - 0963-8180 .- 1468-4497. ; 14:1, s. 41-61
  • Tidskriftsartikel (refereegranskat)abstract
    • This paper provides insight into how environmental information is reflected in the market value of listed Swedish companies. Using the residual income valuation model, we express market value of equity as a function of book value of equity, accounting earnings, and environmental performance, where the last variable is used as a proxy for other value-relevant information. Our research is motivated by the recommendation of the Swedish Society of Financial Analysts regarding environmental reporting. This recommendation assumes that environmental information has value relevance, since it is likely to affect the expected future earnings of listed companies. We contribute empirical findings to current debate on the relationship between environmental performance and shareholder value. The cost-concerned school argues that environmental investments represent only increased costs, resulting in decreased earnings and lower market values. The value creation school regards environmental efforts as a way to increase competitive advantage and improve financial returns to the investors. The current research finds support for the cost-concerned school, because the results indicate that environmental performance has a negative influence on the market value of firms.
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38810.
  • Hassel, Lars, et al. (författare)
  • Value of Corporate Responsibility
  • 2011
  • Ingår i: Corporate Reponsibility. - Kahbarovsk : Khabarovsk State Academy of Economics and Law. - 9785782305703 ; , s. 144-148
  • Bokkapitel (övrigt vetenskapligt/konstnärligt)
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