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- Beusch, Peter, 1967
(författare)
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A Critical Perspective on Trust & Management Control Concepts
- 2014
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Ingår i: European Accounting Association 37th Annual Congress, Tallinn, Estonia, 17-20 May, 2014..
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Konferensbidrag (refereegranskat)abstract
- Purpose – This article critically examines concepts of trust and concepts of management control particularly for themself and together. Some of the most prominent/influential concepts, and the underlying assumptions behind them, are problematized and re-conceptualized in order to generate new research questions. Design/methodology/approach – A theorizing methodology is used, including the analysis and problematization of the content of important concepts found, which is grounded in the imperative literature of the fields. Findings – Two rather distinct research perspectives, hence a ‘rational or behaviour and action oriented’ versus an ‘emotional and values and belief oriented’ can be made out in the research field of management control and the field of trust but also the fields combining these research areas. Particular researchers’ use of specific constructs, and the absence of conflicting constructs within the same perspective, demonstrates that reality out there is still mainly described in two different ways. However, both ways ignore some aspects of reality and the world as it is in practice. One interesting finding describes how trust could be seen as a ‘package’ as well, the same way as we in the field are speaking about ‘management control packages’ (Malmi & Brown, 2008). Originality/value – Several new models illustrate the re-conceptualized constructs of trust and management control, for itself and together. These models must be further evaluated in order to achieve real validity and can as such, in this paper only be seen as provocative. The aim with this stimulation is to generate truly new research questions and this with help of ‘thinking outside the box’ as this research is not supposed to be ‘footnote-on-footnote research’ (Alvesson and Sandberg, 2011)
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| 2. |
- Beusch, Peter, 1967
(författare)
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A Nordic approach to corporate governance
- 2023
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Ingår i: Corporate Governance in a Nordic Setting. edited by Beusch, P., Jonäll, K. & Sabelfeld, S.. - Berlin, Boston : DeGruyter. - 9783110725346 ; , s. 7-23
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- In this chapter, we discuss corporate governance from a Nordic perspective, then including the countries Sweden, Denmark, Finland, and Norway. These Nordic countries often constitute a base that is seen as quite homogeneous dependent on several parametersand characteristics. This in turn has influenced the design and even more the use of corporate governance in the various Nordic countries. An important role in all this has been played by the Nordic welfare model, which is described throughout this chapter. Thus, Section 2.1 describes the historical emergence of the link between the Nordic corporate governance model and the Nordic welfare model. Section 2.2 continues with an illustration of the Nordic middle way before section 2.3 talks about the ‘golden era’ of the Nordics that later turned into a ‘lean-welfare-state model’. Section 2.4 focuses on the Nordic countries ’taxes' and the development thereof. How wages are distributed in the Nordics is the core of Section 2.5 before Section 2.6 illustrates the development of net replacement rates for standard workers. Section 2.7 displays income-inequality (Gini-coefficient), where all Nordic countries have low inequality compared to most other OECD countries. What this has to do with the quality of institutions, with corruption, citizen participation and trust (Section 2.8), and how much of this can be attributed to, or is the basis for, a Nordic corporate culture, will be discussed in Section 2.9, which ends this chapter.
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| 3. |
- Beusch, Peter, 1967
(författare)
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A tentative model of Management Accounting and Control in the Integration Processes of Mergers & Acquisitions
- 2005
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Ingår i: The inaugural joint workshop by MCA and ENROAC, Antwerp, Belgium.
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Konferensbidrag (refereegranskat)abstract
- This article combines the areas of mergers and acquisitions (M&As) and management accounting and control systems (MACS) by developing a tentative model that shows the important variables and how they determine MACS' involvement in M&A integration processes. M&As have grown, measured both in numbers and size, in recent decades and have become very popular strategic business tactics to achieve economies of scale and scope. In fact, some believe that they have even exceeded the internal or "organic" growth of organizations. However, approximately two of every three M&As fail to achieve the intended goals which were the stated reasons for the business deal. The explanation given for this high failure rate is often bad integration management, and this can also be assumed to be true when it comes to the integration of MACS. The aim with this article is to collect the content of the few explicit and the many implicit studies in the field and build a model that can be used for further research. Hence, this article is the result of a comprehensive literature study and it shows that the role and function of MACS in M&A integration processes can be interpreted in many different ways, above all depending on which perspective, view, or theory is used. From this follows, that the research area under investigation can be recognized in the context of three main dimensions. These are a socio-cultural one, a political-ideological one, and a technical one. These fairly theoretical and research dependent variables also have an impact on how more pragmatic variables are described. Five such main groups of more pragmatic variables are defined in this article and the MACS' involvement in M&A integration processes is illustrated.
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| 4. |
- Beusch, Peter, 1967
(författare)
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Accounting for sustainable development and when an organizational success story is the story of societal failure
- 2022
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Ingår i: Working paper prepared for The Actor-Reality-Construction Conference in Berlin, Germany, on 29 and 30 September, 2022.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- How is it that the sum of most companies’ repeated sustainability success stories over the last about 20 years has hardly had any positive societal effect, and that we today seem to be heading towards a sustainability disaster? This paper attempts, from the perspective of management control, to provide a possible answer to this question by presenting a longitudinal case study of a, from a sustainability perspective, seemingly very successful large industrial firm. The study focuses on 20 years of managerial work on, and the results achieved from, management control for sustainability. The conclusions from case observations and interviews performed with actors in this large incumbent listed firm, based mostly on an inductive research approach, show that strong external embeddedness of agency and the role of dominant structures were difficult to change regardless of sincere internal attempts by institutional entrepreneurs to push for change. The opportunity to act for change was all too often eaten up by traditional (market) structures that have hardly changed at all. This indicates that the rate of change and transition towards increased sustainability, and thus a positive contribution towards sustainable development, depends strongly on how important sustainability issues really are for the survival of a firm within its industry. The paper concludes that, in market-based and established companies in an industry that is very important for sustainable development, crossing organizational boundaries and to go beyond the business-case for sustainability is very difficult without strong economic policy incentives/penalties or, in other words, a truly global and high price for unsustainability for the specific industry.
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| 9. |
- Beusch, Peter, 1967, et al.
(författare)
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Communication of Business Model Reporting i Corporate Reports - a Study of Reporting Patterns in Sweden
- 2018
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Ingår i: 41st Annual Congress of the European Accounting Association, May 2018, Milan, Italy.
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Konferensbidrag (refereegranskat)abstract
- Purpose - In recent years, stakeholders´ raised awareness of environmental, societal and governance problems exposed large companies to increased pressure by demanding better accounts on how they create value that benefits not only shareholders but also environment and society. From this perspective, accounts on business models (BM) become crucial, because business models are supposed to reflect the entire value creation process of organizations. In light of the global sustainable development discourse, IIRC (2013) developed a reporting framework positioning BM at the core of the corporate report. Today, a major drawback of sustainability concepts is their application as they are defined and used in various ways and, firm internally and externally, often handled in an isolated manner. This study discusses BM, as framed by and by a wider research perspective, by connecting the internal value creation perspective with external accounts of this value creation. The purpose of this study is to explore the patterns of BM reporting in Swedish companies over time and to analyze the role of in the development of reporting patterns. Design/methodology/approach – The paper rests on a comprehensive and multidimensional disclosure study based on a mostly quantitative approach in combination with minor qualitative elements. We focus on 300 annual-, sustainability-, combined- and integrated reports from the largest companies listed on the Swedish Stock Exchange. In order to examine patterns and trends, the study investigates the seven years period 2010-2016. Findings – The findings reveal three patterns of BM reporting reflecting the relation between the internal performance improvement perspective (PIP) and the external transparency perspective (TP). The first pattern is non-coupling, which means that external accounts on BM are symbolic and legitimacy- driven accounts that look transparent but do not reflect internal performance improvement. The second pattern shows strong-coupling, in which external BM accounts reflect the process of sustainable value creation, thus being strongly connected to the PIP-perspective. We also identify a grey-zone, a third pattern of loose-coupling, when companies over time move towards reflecting PIP, but have not yet reached the strong coupling stage. Most companies that actually provide integrated reports also appear to have started a development of communication practices that seem to have their roots in the IR framework (IIRC, 2013). The overall development patterns of the BM reporting demonstrates that the fulfilment of integrated reporting requirements, in the future, might experience the above-articulated stages. Results may differ depending on industry domain. Research limitations/implications – This study is of interest and relevance to business and academic communities, reporting organisations and regulators. The herein insights into various aspects of the communication of BM and how organizations are dealing with this, but also other core features of the concept, are vital inputs in the on-going quest for more effective corporate reporting. Originality/value – This is an original in-depth study contributing to the scarce research on early practice development of the communication of BM in corporate reports and thus the fulfilment of important aspects of corporate reporting.
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