| 1. |
- Alexandersson, Anna, et al.
(författare)
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Digitalization of Bookkeeping in Small Organizations : The Case of Sweden
- 2023
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Ingår i: Handbook of Big Data and Analytics in Accounting and Auditing. - Singapore : Springer. - 9789811944604 - 9789811944598 - 9789811944628 ; , s. 133-162
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Bookkeeping and accounting is a prevalent feature of small organizations, which has changed face quite substantially with the advent of personal computers and, later, the Internet. The emergence of digitalized accounting procedures has taken place in a nexus of different types of actors (e.g., software developers, accountancy firms and the businesses themselves), regulatory frameworks (e.g., bookkeeping laws and accounting standards) and technical frameworks (e.g., standards for software interactions with banks and tax authorities). Altogether, this has made the paths taken in this process to be largely national. In general, this process of digitalization is largely undocumented and untheorized in research despite its profound impact on practice. Against this backdrop, this chapter has a descriptive and forward-looking approach, documenting the case of how Swedish bookkeeping practices of small organizations became digitalized, which can work as a reference case for comparisons with other national contexts.
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| 2. |
- Elg, Ulf, et al.
(författare)
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The Inclusion of Female PhD Students in Academia: A Case Study of a Swedish University Department
- 2003
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Ingår i: Gender, Work and Organization. - : Blackwell Publishing. - 0968-6673 .- 1468-0432. ; 10:2, s. 154-174
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Tidskriftsartikel (refereegranskat)abstract
- The article introduces a framework for understanding women's entry into the academic world and how it interacts with internal departmental structures and practices. It presents three specific strategies applied by a group of women to gain a doctorate and acceptance in their department. Few previous studies have stressed women's strategies to cope with the organizational setting in academia. The article draws on previous research on women in academia and how organizational characteristics influence women's careers. It is based on a case study of a Swedish university department. Sweden is often recognized for creating favourable working conditions for women. Yet the Swedish academic world is very male-dominated at the top and even the medium level. It is also more common than in many other Western countries that academics stay on at the department where they graduated. Therefore, a PhD is often a first step in a career within that department.
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| 3. |
- Erlingsdottir, Gudbjörg, et al.
(författare)
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Att trolla med kvalitetssäkring, En jämförelse mellan hälso- och sjukvården och revisionsbranschen
- 2006
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- De senaste två decennierna har införandet av kvalitetssäkring varit en bland såväl privata som offentliga verksamheter i Sverige. Trenden har fört med sig nya kvalitetssäkringstekniker, kontrollformer och i viss mån normer och värderingar. I boken beskrivs de tämligen olika förändringsprocesser som införandet av kvalitetssäkring har gett upphov till i hälso- och sjukvården samt revisionsbranschen. Fokus ligger på de två professionerna läkare och revisorer och de olika roller de spelat vid skapandet och införandet av de olika kvalitetssäkringsmodellerna.
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| 4. |
- Johnsson, Eva, 1954-, et al.
(författare)
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Den professionella blicken-bedömningar i socialt arbete.
- 2008
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Ingår i: När den professionella autonomin blir ett problem. - Växjö : Växjö University Press. - 1404-4307. - 9789176366363 ; Acta Wexionensia 161, s. 85-99
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Rapport (övrigt vetenskapligt/konstnärligt)
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| 5. |
- Jonnergård, Karin, et al.
(författare)
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Development Codes of Cunduct: : Regulatory conversations as means for Detecting Institutional Change
- 2007
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Ingår i: Law & Policy. - : Blackwell. - 0265-8240 .- 1467-9930. ; 29:4, s. 460-492
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Tidskriftsartikel (refereegranskat)abstract
- The introduction of a new corporate governance code in Sweden, modeled after prevailing Anglo-Saxon norms of corporate governance, offers the opportunity to investigate global regulatory convergence. Using the metaphor of regulatory space, this article analyzes the positions of the parties who submitted formal responses to the introduction of "The Swedish Code of Corporate Governance-A Proposal from the Code Group." While the globalization of financial markets might forecast unconditional acceptance of the proposed code by business and financial interests, the analysis of who made comments, and what was said, reveals three categorically distinct groups: Swedish business "insiders" connected to the existing institutional framework who opposed changes that would erode traditional division of functions, including collective responsibility for the actions of company boards; "outsiders" (i.e., foreign investors and more marginal Swedish investors) aligned with Anglo-Saxon internationalization of the markets who would change the system of corporate accountability; and the professions (i.e., auditors), who advocated for their professional interests. Of the three groups, Swedish business insiders were most successful in gaining support for their positions. Although international financial and political interests were key to the introduction of the Code in the first place, the article demonstrates how the dynamics of national (local) culture and power structures influence the transfer of regulatory law across jurisdictions.
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| 6. |
- Jonnergård, Karin, 1957-, et al.
(författare)
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Doxa of shareholders and owners : on the threshold of financialization
- 2018
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Ingår i: Accounting, Economics, and Law. - : Walter de Gruyter. - 2194-6051 .- 2152-2820. ; 8:3
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Tidskriftsartikel (refereegranskat)abstract
- Following financialization, there has emerged an understanding of what it implies to be a shareholder based on the shareholder value perception. However, as this shareholder value perception spreads internationally, it clashes with traditional perceptions. In this paper, we apply the language developed by Bourdieu to a Swedish public debate on equal treatment of shareholders in connection with the reform of the Swedish market for corporate control. Using Bourdieu’s conceptual framework, we describe how a global development interacts with the persistence of national practices. We conclude that in Sweden, local institutional investors have allied themselves with international institutional investors to enhance their positions in the restricted field of Swedish corporate control. Shareholder value is then used by these local actors as an argument to strengthen their position. At the same time, some of the controlling shareholders depart from their traditional position as industrial entrepreneurs and embrace a more financial approach to ownership, thereby altering both the power constellations and the capital, in Bourdieu’s sense, of the field.
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| 7. |
- Jonnergård, Karin, et al.
(författare)
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Included or excluded? : The dual influence of the organisational field and organizational practice on new female academic
- 2010
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Ingår i: Gender and Education. - London : Routledge. - 0954-0253 .- 1360-0516. ; 22:2, s. 209-225
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Tidskriftsartikel (refereegranskat)abstract
- A number of measures have been taken by the society to ensure gender equality inhigher education. Nevertheless, women still face great difficulties when pursuingan academic career. Our aim is to increase the understanding of how the society,conceptualised as the organisational field, interacts with organisational factors andpersonal actions as women try to establish themselves within academia. Wefollowed a group of female PhD students and their struggle to graduate at aSwedish, traditionally male-dominated, university department. The paper analyseshow actors and regulations in the society interact with the department’s genderedstructures and practices. Three processes that influenced the women’s careeropportunities have been identified – a process of integration, liberation andlegitimatisation. We also show that women can get accepted and realise theirshort-term objective, based on support from the society, while not necessarilybeing included by the department in a longer-term perspective.
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| 8. |
- Jonnergård, Karin, 1957-, et al.
(författare)
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Information environment : an exploration and clarification of the concept based on prior literature
- 2020
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Ingår i: Advances in Accounting. - : Elsevier. - 0882-6110. ; 50, s. 1-11
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Tidskriftsartikel (refereegranskat)abstract
- In the accounting and finance literature, the concept of the information environment (IE) is widely used, but its meaning varies across different articles. Given the considerable presence of the IE concept, it seems relevant to clarify the concept and allow a clearer path forward for future research. With this ambition, this paper reviews articles that apply the concept of IE. Our sample consists of 248 articles published within the accounting and finance field between 2000 and 2017. We confirm an increasing trend in the use of the concept over time and discuss the lack of distinctness in the concept's general meaning. Several definitions of IE appear parallel to one another in the literature; in many cases, these definitions are also inconsistent. To analyze the concept, we use a two-step approach with the following subordinated aims: 1) to identify and clarify different types of IE, and 2) to identify and clarify the components that constitute the firm's IE. We find that the description preceding the term IE signals a border between different types of information or between different societal levels of IE. Also, the concept appears as a “system concept,” and its inclusion of different actors, the relations among these actors, and the effect of these relations on information asymmetry are core aspects that need to be described in future research.
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| 9. |
- Jonnergård, Karin, et al.
(författare)
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Performance evaluations as gender barriers in professional organizations : A study of auditing firms
- 2010
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Ingår i: Gender, Work and Organization. - : Wiley. - 0968-6673 .- 1468-0432. ; 17:6, s. 721-749
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Tidskriftsartikel (refereegranskat)abstract
- Gendering processes often take the form of organizational subtexts, that is, seemingly gender-neutral practices that have gender implications. The purpose of this article is to study performance evaluations, which, based on management by objectives systems, may appear neutral, but tend to be based on male norms of what is regarded as good performance. We analysed the careers and performance evaluations of 391 newly licenced Swedish auditors, using an open-ended question survey. In this industry 50 per cent of new employees and 92 per cent of partners are men. Even in the early stages of their careers, there are notable differences between women and men. The women achieved less and show lower career ambitions and expectations as well as greater intentions to leave the auditing industry. Performance evaluations are also perceived differently, men focusing on what is evaluated (reflecting the perceptions of those at higher hierarchical levels) and women focusing on who does the evaluating and how.
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| 10. |
- Jonnergård, Karin, et al.
(författare)
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Stubborn Swedes : the Persistence of the Swedish Corporate Governance System under International Reform
- 2016
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Ingår i: Nordic Journal of Business. - : Association of Business Schools Finland. - 2342-9003 .- 2342-9011. ; 65:1, s. 13-28
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Tidskriftsartikel (refereegranskat)abstract
- Despite a number of corporate governance reforms introduced following an Anglo-American blueprint, the Swedish corporate governance system still contains several country-specific traits. In this article, we try to understand this continuity of the national corporate governance system. We do this by outlining a model for describing the processes of change built on Mary Douglas’ (1986) theory of ‘institutional thinking’ and applying this model to a case of the implementation of regulation on independent directors in Sweden. The results highlight (i) that continuity is ensured through the use of ‘sacred objects’ and (ii) that compromises between the old and the new is made possible by the uses of concepts with ‘positive connotations’. Hereby a form of assimilation to the international blueprint occurs which may – or may not – lead to convergence in the long run.
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