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- Henningsson, Johan, 1965-
(författare)
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Fund Managers as Cultured Observers
- 2008
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- During the last few decades, Intellectual Capital (IC) has been recognized as an important resource in firms. In order to improve IC reporting, a number of guidelines have been initiated in Europe and in Japan. The capital market has been one important target group for these initiatives. However, actors on the capital market seem to be ambivalent towards IC information. They both demand and find such information useful, and at the same time, they seem to lack interest in it. This thesis contains five papers that aim to explore how actors on the capital market deal with IC information. A qualitative research approach is applied involving interviews with 14 fund managers in Stockholm. In the analysis of the data, fund managers are seen as ‘cultured observers’, meaning they are influenced by social forces when they observe IC information. Three social forces were identified as being imposed on the respondents. These forces represent social logics that are created in the relationship between the fund managers and · the organization in which they work · the market price and rationale · the agendas around certain companies The seemingly increased complexity of IC information does not always bother fund managers. The rationale of interacting social networks reduces this complexity in order for the information to make sense in their meaning-based reproduction. With respect to ethical funds, this thesis suggests that the rationales of the three social forces above do not seem to have changed in order to include social aspects. Instead, these aspects are taken care of elsewhere in organizations, leaving fund managers outside of their potential for compromising market rationales. Furthermore, fund managers tend to reduce the complexity of information concerning personnel and the working environment by depending on having the right management in organisations. This thesis contributes by increasing our understanding of how the social environment influences fund managers when they observe IC information. By regarding fund managers as ‘cultured observers’ it explores how complexity is dealt with, an approach that contrasts with assumptions within finance theory about profit maximizing actors. Here, the market price and rationale represent one social force among many.
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- Johanson, Ulf, 1944-, et al.
(författare)
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Working environment and productivity. : A register-based analysis of Nordic enterprises.
- 2014
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Globalisation and demographic trends underline the twin challenge of the Nordics with productivity stagnation and a decreasing work force. Increasing productivity and the work force will be an answer to both. A good work environment can do both: If less people have to take sick leave as result of bad work environments, this will contribute to increasing the work force. Also, for some time, a relationship between work environment and productivity has been hypothesised. Happy, healthy workers, in short, are more productive than not-so-happy and not-so-healthy workers are. This report is based on the most comprehensive empirical study of the cohension between working envi-ronment and productivity. It confirms the hope of many, i.e. that improvements in working environment and improved productivity are highly correlated. The results are robust across time and the investigated countries.
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- Roslender, Robin, et al.
(författare)
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Accounting for the human factor: a brief history of a continuing challange
- 2007
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Ingår i: Work Health and Management Control. - Stockholm : Thomson Fakta AB. - 9789176102725 ; , s. 217-241
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter reviews several early approaches to accounting for the human factor. The focus is largely, although not exclusively, on Anglo-Saxon developments. Approaches originating elsewhere, including in Finland and France, are discussed in other chapters of the book. We begin with human asset accounting, which had the consequence of linking accounting for the human factor with the task of putting people on the balance sheet. Attention then turns to human resource accounting, the most widely recognised approach to accounting for the human factor, which in the mid 1970s became one of accounting’s major research topics. Although its principal advocate, Flamholtz, successfully repositioned accounting for the human factor as a managerial accounting development, he failed to move beyond a narrow interpretation of what accounting might become in this context. Two later developments are also discussed, human resource costing and accounting, which combines human resource accounting and utility analysis, and human worth accounting, which incorporates insights from the critical accounting and accounting for strategic positioning literatures. While both are clearly enriched by their respective interdisciplinary foundations, in common with human asset and human resource accounting, these developments are yet to produce practical examples of the sort of accountings that promise to move accounting for the human factor into a new phase, one that is capable of accommodating issues associated with employee health and wellness.
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Work Health and Management Control
- 2007
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- As in the rest of the world, health is a growing concern in European countries. It is in this context that some researchers have begun to consider whether it might be possible to develop management control and accounting models that address work health problems. Management control and accounting has traditionally focused on more tangible determinants of employee efficiency. The principal motivation for this book is to investigate whether it is possible to further extend the boundaries of accounting in the field of intangibles to incorporate health issues. The objective of such an exercise is to modify existing management control systems and processes so as to encourage attention, discussions, decision-making, and action with respect to sustainable health promotion. The subject area is not taught anywhere, neither in academia nor in practice. In order to successfully develop the present new approaches, we believe that there is a strong need to promote multi-disciplinary enquiry involving researchers from not only management control and accounting but also the human resource management, public health, and occupational safety and health disciplines. The contributors to this text are, therefore, drawn from a number of different academic disciplines as well as from seven European countries i.e., Austria, Denmark, Finland, France, the Netherlands, the United Kingdom, and Sweden.
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