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- Arvidsson, Susanne, et al.
(författare)
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Hur kan utbildning och forskning inom ämnet företagsekonomi bidra till hållbart företagande?
- 2017
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Ingår i: Företagsekonomiska ämneskonferensen 2017.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Syftet med sessionen är att lyfta upp hur utbildning och forskning inom ämnet företagsekonomi kan bidra till hållbart företagande. Vårt fokus är dels att kartlägga den befintliga situationen och dels att diskutera framtida utmaningar och kunskapsbehov som ytterligare kan stärka det företagsekonomiska bidraget till hållbart företagande. Först kommer vi att diskutera hur hållbarhetsperspektivet (sustainability, CSR, business ethics) idag integreras i företagsekonomisk grund- och forskarutbildning i Sverige. Därefter kommer vi att lyfta upp exempel på svensk hållbarhetsforskning inom ämnet företagsekonomi samt hur denna på olika sätt kan implementeras ute i företag och organisationer och därigenom bidra till hållbart företagande. Forskning som kommer att belysas är bl.a. hållbarhetsredovisning, integrerad rapportering, värdering av hållbarhetsprestationer och väsentlighetsanalyser.
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| 4. |
- Beusch, Peter, 1967, et al.
(författare)
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Early-stage implementation of CSRD: narratives from managerial and reporting practices
- 2024
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Ingår i: 1st European Sustainability Accounting & Reporting Conference (ESARC) 5 - 6 September 2024, Ålborg, Denmark.
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Konferensbidrag (refereegranskat)abstract
- The recent Corporate Sustainability Reporting Directive (CSRD) has significantly altered the regulatory landscape in Europe, exposing substantial pressure on large and medium-sized companies. This regulatory shift has challenged the legitimacy of industrial companies, requiring them to rethink corporate identity and purpose, urging the integration of sustainability into organizational strategies and practices. This research presents a case study of a leading global industrial company that embarked on a transformative journey to meet the new requirements imposed by the CSRD. Through extensive reorganization at both strategic and operational levels, the company sought to adapt its practices to comply with the CSRD, starting with the early stage of strategic planning of resources, new competencies and policies, followed by identifying gaps in current SR practices to be able to comply with the CSRD. Utilizing the narrative approach to organizations (Czarniawska, 1997) our analysis sheds light on managers ‘narratives about the early-stage implementation of CSRD requirements within the company. Despite a 20-year history of a sustainability implementation journey, the company found itself at the inception of a narrative about a new road towards integrating sustainability with the financial management and reporting, with CSRD compliance serving as just one facet of this broader endeavor. Through our examination of narratives of different management involved in the early-stage implementation of CSRD, we illuminate the complex interplay between regulatory mandates, corporate identity, and different rationales at strategic and operational levels in the industrial sector. By delving into the challenges and opportunities in the managerial and reporting practices, articulated by challenged managers of a global industrial company based in Sweden, our research offers insights into the ongoing early implementation process as part of the journey of integrating sustainability into organization in response to regulatory pressure.
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| 5. |
- Beusch, Peter, 1967, et al.
(författare)
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When the CSRD-tsunami hits the industry
- 2024
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Ingår i: 34th International Congress on Social and Environmental Accounting Research, 27-29 Aug 2024University of St Andrews, Scotland.
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Konferensbidrag (refereegranskat)abstract
- The recent Corporate Sustainability Reporting Directive (CSRD) has significantly altered the regulatory landscape in Europe, exposing substantial pressure on large and medium-sized companies. This regulatory shift has posed a challenge to the legitimacy of industrial companies, necessitating a rethinking of corporate identity and urging the integration of sustainability perspectives into organizational strategies. This research presents a case study of a leading global industrial company that embarked on a transformative journey to meet the new requirements imposed by the CSRD. Through extensive reorganization at both strategic and operational levels, the company sought to adapt its practices to comply with the CSRD, starting from the early stage of strategic planning of resources, new competencies and policies, followed by identifying gaps in current SR practices to be able to comply with the CSRD. Employing the concepts of editing and adaptation (Djelic & Sahlin, 2006), our analysis sheds light on the early-stage implementation of CSRD requirements within the company. Despite a 20-year history of sustainability implementation journey, the company found itself at the inception of a new journey towards sustainable business practices, with CSRD compliance serving as just one facet of this broader endeavor. Through our examination, we illuminate the complex interplay between regulatory mandates, corporate identity, and rationales at both strategic and operational levels in the industrial sector. By delving into the challenges and opportunities faced by the global industrial company based in Sweden, our research offers insights into the ongoing early implementation process as part of the journey of integrating sustainability into organization in response to regulatory “tsunami”.
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| 6. |
- Blomkvist, Marita, 1959, et al.
(författare)
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Accounting Academic’s teaching practice in relation to sustainable development: investigating the role of teacher’s self-efficacy
- 2019
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Ingår i: European Accounting Association Annual Congress 2019.
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Konferensbidrag (refereegranskat)abstract
- The purpose of the study is to investigate the extent to which education on issues of sustainable development are incorporated into the teaching practice of accounting academics. Specifically, this study aims to examine the teaching practice (EXTENT) and its relationship to the following influencing factors: accounting academic’s attitudes towards sustainable development education (ATTDE), support of superiors (SUPS); peer support (PEERS), and accounting academics’ self-efficacy in relation to teaching sustainable development (SDTSE). This study contributes by extending prior knowledge of changes in education curricula by investigating drivers that influence sustainable development teaching practice. The study is of particular relevance for leaders of universities and business schools as well as governments and professional bodies that gradually aim to improve the role of sustainable development in education.
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| 8. |
- Blomkvist, Marita, 1959-, et al.
(författare)
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Accounting Knowledge in Innovative Firms – Direct Contacts with Auditors for Strategic Actions
- 2015
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Konferensbidrag (refereegranskat)abstract
- Managers’ use of auditors in decision processes are well known in the accounting literature but little is known on managers in innovative firms and their acquisition of accounting knowledge through direct contacts with auditors. We conducted a multiple embedded study of exploratory character based on 19 interviews with managers and auditors connected to six innovative firms. We show that managers in innovative firms apply informal management control in early phases and thus also rely to a high extent on external auditors for such purposes. Management acquisition of accounting knowledge may however stepwise contribute to a more formalized control system as management competence increase. This study suggests that competence based view may be useful for understanding the role of accounting and auditors.
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| 9. |
- Blomkvist, Marita, 1959-, et al.
(författare)
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Accounting knowledge in innovative firms - Direct contacts with external auditors for strategic actions
- 2016
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Ingår i: International Journal of Managerial and Financial Accounting. - Olney : InderScience Publishers. - 1753-6715 .- 1753-6723. ; 8:3-4, s. 209-229
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Tidskriftsartikel (refereegranskat)abstract
- Managers’ use of auditors in decision processes is well known in the accounting literature, but little is known about owner-managers in innovative firms and their acquisition of accounting knowledge through direct contacts with external auditors. We conducted a multiple embedded study of exploratory character based on 21 interviews with owner-managers and external auditors connected to six innovative firms. We show that owner-managers in innovative firms apply informal management control in early phases of the innovation process and thus also rely heavily on external auditors for such purposes. However, management’s acquisition of accounting knowledge may contribute over time to the development of a more formalised control system as their competence increases. This study suggests that a competence-based view may be useful for understanding the role of accounting and external auditors in innovative firms’ management control systems. Copyright © 2016 Inderscience Enterprises Ltd.
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| 10. |
- Blomkvist, Marita, 1959, et al.
(författare)
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Accounting knowledge in innovative firms – direct contacts with external auditors for strategic actions.
- 2016
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Ingår i: International Journal of Managerial and Financial Accounting. - 1753-6715 .- 1753-6723. ; 8:3/4, s. 209-229
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Tidskriftsartikel (refereegranskat)abstract
- Managers' use of auditors in decision processes is well known in the accounting literature, but little is known about owner-managers in innovative firms and their acquisition of accounting knowledge through direct contacts with external auditors. We conducted a multiple embedded study of exploratory character based on 21 interviews with owner-managers and external auditors connected to six innovative firms. We show that owner-managers in innovative firms apply informal management control in early phases of the innovation process and thus also rely heavily on external auditors for such purposes. However, management's acquisition of accounting knowledge may contribute over time to the development of a more formalised control system as their competence increases. This study suggests that a competence-based view may be useful for understanding the role of accounting and external auditors in innovative firms' management control systems. Managers' use of auditors in decision processes is well known in the accounting literature, but little is known about owner-managers in innovative firms and their acquisition of accounting knowledge through direct contacts with external auditors. We conducted a multiple embedded study of exploratory character based on 21 interviews with owner-managers and external auditors connected to six innovative firms. We show that owner-managers in innovative firms apply informal management control in early phases of the innovation process and thus also rely heavily on external auditors for such purposes. However, management's acquisition of accounting knowledge may contribute over time to the development of a more formalised control system as their competence increases. This study suggests that a competence-based view may be useful for understanding the role of accounting and external auditors in innovative firms' management control systems. Managers' use of auditors in decision processes is well known in the accounting literature, but little is known about owner-managers in innovative firms and their acquisition of accounting knowledge through direct contacts with external auditors. We conducted a multiple embedded study of exploratory character based on 21 interviews with owner-managers and external auditors connected to six innovative firms. We show that owner-managers in innovative firms apply informal management control in early phases of the innovation process and thus also rely heavily on external auditors for such purposes. However, management's acquisition of accounting knowledge may contribute over time to the development of a more formalised control system as their competence increases. This study suggests that a competence-based view may be useful for understanding the role of accounting and external auditors in innovative firms' management control systems.
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