| 1. |
- Almqvist, Roland, et al.
(författare)
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Management control transformations : a study in change mechanisms and their continuous effect on management control systems
- 2006
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Ingår i: Journal of Human Resource Costing & Accounting. - : Emerald. - 1401-338X. ; 10:3, s. 132-154
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of the paper is to clarify ongoing transformations in an organisation's management control systems (MCSs) by investigating the nature and emergence of internal change mechanisms. Design/methodology/approach – This study uses an inductive methodological approach. Data were obtained from focused interviews with managers at different levels in one public and one private Swedish organisation. Various internal and external documents were also analysed. Findings – The findings indicate that one starting point for achieving continuous MCS transformation in organisations is to select specific transformation mechanisms. These mechanisms appear capable of linking various aspects of organisational time and place, and turning general expectations of continuous change into coordinated action through accountability and organisational learning. Research limitations/implications – The study focuses on enablers rather than barriers in MCS transformation processes. Selection of the specific organisations studied was based partly on how well established their practices were in relation to new MCS aspects. Originality/value – The approach of the paper, which goes beyond a rational outcome orientation, focuses on internal mechanisms of change that contribute to an understanding of how and why MCS become dynamic in effect.
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| 2. |
- Björke, Andreas
(författare)
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Is there happiness therein? : BM and HRCA for self-employed.
- 2012
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Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 16:2, s. 95-111
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Purpose – The purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and accounting (HRCA). The aim is to identify crucial assumptions inherent in the models that may influence attempts of creating a symbiosis between them.Design/methodology/approach – The paper provides a conceptual perspective on the two models. Data for the paper were gathered during a case study on the usefulness of HRCA for small and medium-sized enterprises (SME) as well as from extensive literature readings. These data have been compiled and analysed under the influence of Weick's method for generating theory.Findings – While the business model and HRCA share a common purpose they try to provide different qualities to the organisation. Whereas the former seeks to realise dreams and ambitions, the latter supports displacements of threats towards organisations and managers. This difference is a potential source of friction that may result in a harmful organisational behaviour.Practical implications – The paper also expands on the theoretical baseline of two popular business schemes. By identifying crucial differences, amendments and adaptions are possible to make within organisation or among business consultants that could override the problems. Some suggestions are made on this issue.Originality/value – The paper expands the theoretical and philosophical understanding of popular business schemes. By introducing a theory of happiness a new perspective providing crucial information of the function of the two business schemes is revealed.
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| 3. |
- Brännström, Daniel, et al.
(författare)
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Construction of intellectual capital : the case of purchase analysis
- 2009
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Ingår i: Journal of Human Resource Costing & Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 13:1, s. 61-76
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with International Financial Reporting Standards Business Combinations (IFRS3) in financial statements. Design/methodology/approach – A qualitative and quantitative analysis of the purchase analyses disclosed by Swedish listed companies in their financial statements during the first year of application of IFRS3 is conducted. Findings – Five main findings result from this investigation. First, the relevance of IC in business combination is confirmed. Second, only a few intangibles are specifically identified and most of them are included within goodwill. Third, a large variety of labels are used when disclosing intangibles. Fourth, synergies represent the most frequent explanation of the goodwill generated by the business combination. Finally, the models examined for guiding firms' reporting on intangibles in the annual report need to be further developed. Originality/value – The research is an investigation of the first year of application of a new accounting principle which underlies the analysis of intangibles and which represent an opportunity to concretely apply the otherwise mainly theoretical studies carried out by the IC community.
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| 4. |
- Catasús, Bino, 1962-, et al.
(författare)
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The Communication of Human Accounts : Examining models of sensegiving
- 2009
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Ingår i: Human Resource Costing and Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 13:2, s. 163-179
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Tidskriftsartikel (refereegranskat)abstract
- Abstract:Purpose – The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models. Design/methodology/approach – This paper focuses on the three discourses of human resource reporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik's work in the field of human resource communication as well as an illustration of how ideas and models changes over time.Findings – The paper concludes that: there is no coherent idea of how sensegiving should be made in order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.Practical implications – The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.Originality/value – The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.
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| 5. |
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| 6. |
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| 7. |
- Granath, Malin, et al.
(författare)
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Beyond a common title : The formation of a professional identity among energy advisers
- 2012
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Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald Group Publishing Limited. - 1401-338X .- 1758-745X. ; 16:3, s. 210-234
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to explore if and how a professional identity can be formed in the wake of the foundation of a new public service. In the article, we focus on how different forces, regulative and emergent, interact and contribute to a development of a coherent understanding of a professional identity in a decentralised service. The case of local authority energy and climate consultancy is an illustrative example of a nascent service occupation in Sweden where the individuals holding the job title are geographically dispersed. Design/methodology/approach: This paper has a qualitative approach and relies on three different data sources: participatory observations, written documents, and in-depth interviews with energy and climate advisers working in a particular region in Sweden. The study covers the years 2005 to 2010. Findings: Our findings suggest that identity formation among geographically dispersed individuals in a nascent service occupation is possible. The development of collective understanding of the professional identity is influenced both by regulative and emergent forces, which interact. Research limitations/implications: This paper is limited to one particular service occupation in Sweden from which generalisations are limited. Practical implications: The findings may serve as useful input for management in order to understand facilitation of identity building among professionals in decentralised functions. Originality/value: The value of this study lies in the comprehensive approach to how different pertinent forces interact with each other in order for a cohesive understanding of a work-related identity to develop in newly established service occupations.
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| 8. |
- Holmgren Caicedo, Mikael, et al.
(författare)
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The makings of a statement : accounting for employee health
- 2010
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Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald Group Publishing Limited. - 1401-338X .- 1758-745X. ; 14:4, s. 286-306
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to explore how the idea of health statements is constructed and on what assumptions it rests. Design/methodology/approach – Published health statements from the Swedish municipality of Umea ̊ are analysed in terms of the rhetoric of the arguments that are presented. This is done in order to identify the assumptions the arguments rest on.Findings – Although no empirical proof is provided, the arguments presented in the health statements of Umea ̊ municipality follow a logic that goes from success factors to good results via employee health and satisfaction as a proxy of internal quality of work that in turn is assumed to create good quality of service. The construction of that logic is concomitantly the production and reproduction of a moral system of values that rest on the ambiguousness and implicitness. Originality/value – A discussion about the assumptions expressed in Umea ̊ municipality’s health statements, how they are constructed to make the management accounting of employee health work and the construction of morals that is implicit in that system.
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| 9. |
- Johanson, Ulf, 1944-
(författare)
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Research ideology and reseacher's role as practised by Jan-Erik Gröjer
- 2009
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Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald Group Publishing. - 1401-338X. ; 13:2, s. 82-92
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Tidskriftsartikel (refereegranskat)abstract
- This article draws on the literature debating research policy, research and the role of researchers, in discussing Jan-Erik Gröjer’s research during the 1980s and 1990s. Mode 1 and CUDOS refer to a research ideology where researchers themselves control quality assurance by means of e.g., critical reviews, often in peer-reviewed journals. Mode 2 and PLACE refer to a more reflexive but also more instrumental mode of science where knowledge is suggested to emerge in the context of application. Within this polarized world, i.e., between demands from modes 1 and 2, CUDOS and PLACE, [Editor1] universities as well as individual researchers perform their research. This article can be read as both a contribution to the debate about the researcher’s role and as a tribute to a friend who was able to investigate and practise different roles: normative and critical, theoretical and applied and provocative and humble, to name a few.
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| 10. |
- Johansson, Jeaneth
(författare)
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Sell-side analysts' creation of value : key roles and relational capital
- 2007
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Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 11:1, s. 30-52
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - The purpose of this paper is to increase the transparency of the value-creation chain in the stock market. It aims to: conceptualize the value-added through the relational capital, inductively develop models on how values are created, and discuss the values created for the analyst firm, the clients and investors in the stock market in general.Design/methodology/approach - The paper is based on a case study of sell-side analysts at a big Swedish investment bank and their work with real life situations of changes in recommendations. Findings - The findings of the case study indicate that analysts, through their relational capital, access competitive advantages needed for remaining on a highly competitive market. They get access to value-added information and knowledge and also business for the firm. This helps them to fulfill the three roles played, i.e. as information intermediaries, knowledge builders and businessmen. However, the analysts' dependencies, due to their relational capital and the analysts' conflicting roles, result in ambiguous or even biased information. The values added to clients differ between prioritized clients who receive value-added information through the relational capital with the analysts and non-prioritized clients with limited, or no access, to the analysts' services.Originality/value - Value created through relational capital within organizations has been intensively studied within the area of intellectual capital. However, the sell-side analysts' value-creation chain linked to their relational capital with company representatives and clients, considered in the present study, has been neglected.
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