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- Dergård, Johan, 1963
(författare)
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Framgångsrika entreprenörers användning av redovisningsinformation : Successful entrepreneurs' use of accounting information
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Even if accounting has come to play one or more significant roles in different or- ganisational context, there are still situations where we know little about the role of accounting. One of these is the entrepreneurial context. A literature review shows that the accounting-literature seems to have avoided the entrepreneurial context, and that the entrepreneurship-literature seems to have avoided accounting issues. On objective of the study is to describe what type of accounting information entre-preneurs use in the product life-cycle stages discovery, exploitation and on-going operation. Entrepreneurs are involved in the process of discovery and exploitation of new op-portunities, such as new products and new markets, and this process can take place in a growing organisation. Therefore this study focuses on entrepreneurs in organi-cally fast growing firms in Sweden. The data collection is based on personal inter-views with seventeen entrepreneurs, and on secondary data. The findings from this study enable conclusions to be drawn regarding entreprene-urs use of accounting information. The study shows that there is a relation between the entrepreneurs use of accounting information and the product life-cycle. The information varies regarding time horizon, type of information, descriptive objects and source of information. Since the underlying dimensions vary between discov-ery, exploitation and on-going operations, the entrepreneurs have to make different analysis, decisions and evaluations in each stage. Therefore they have to collect various types of information in each stage that is relevant for the different analysis, decisions and evaluations. This implies that the entrepreneurs have to use informa-tion with diverse characteristics.
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- Dergård, Johan, 1963
(författare)
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Successful entrepreneurs’ use of management accounting information
- 2005
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Ingår i: 28th EAA Annual Congress, 18-20 May, Göteborg, Sweden.
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Konferensbidrag (refereegranskat)abstract
- One of the contexts where we know little about the role of accounting is the entrepreneurial context. Entrepreneurship is about discovery and exploitation of new opportunities, such as new products, while management is about administrative control of on-going business operations. The definitions imply that entrepreneurship is linked to the early life-cycle stages of a product, while management is linked to the late stages of the life-cycle. The objective of the study is to describe and explain what type of accounting information entrepreneurs use in discovery, exploitation and on-going business operation. This study focuses on entrepreneurs in organically fast growing firms in Sweden. The entrepreneurs are selected from the total population of organically growing firms for the period 1993-1999. The data collection is based on personal interviews with ten entrepreneurs, and on secondary data. The findings show that entrepreneurs use accounting information in order to discover and exploit new opportunities, and in on-going business operation. However, the major finding of the study is that the amount and the characteristic of the accounting information used by entrepreneurs vary between the life-cycle stages. The findings also indicate that entrepreneurs use accounting information for decision-making in discovery, exploitation and on-going operations. In on-going business operations they also use accounting information to monitor results from prior opportunities.
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- Rimmel, Gunnar, 1971, et al.
(författare)
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Comparability of Danish Intellectual Capital Reports in the light of RICARDIS Standardisation needed for European intellectual capital reporting?
- 2008
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Ingår i: 31st Annual Congress EAA, April 23 - 25, Rotterdam, The Netherlands..
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Konferensbidrag (refereegranskat)abstract
- During the 1990s the term intellectual capital became a very popular among companies as well as accounting practitioners. Many academics often presuppose that companies that are experienced with the formalised recognition, measurement, evaluation and reporting of intellectual capital will achieve an advantage over inexperienced companies, which in their argumentation leads higher voluntary disclosure quantity in corporate annual reports. Few studies of the users of intellectual capital information indicate a substantial difference between the type of information that corporations issue in their annual reports and the type of information that is demanded by the users of such reports. In view of the fact that the concept of intellectual capital became a hot topic for management and accounting practitioners.Consequently, the attention in reporting voluntary information about corporations’ intellectual capital resources has increased. In the early days of the IC movement to report intellectual capital was widely driven by individual corporate attempts. Denmark might be an exception to the rule as the Danish Ministry of Science, Technology and Innovation sponsored a joint project by accounting researchers and corporations to develop guidelines to report intellectual capital. The empirical part of this paper analyses originates from a case study of five Danish corporations that issued intellectual capital statements that are prepared according to the Danish reporting guideline. These cases illustrate the extent to which these corporations actually report intellectual capital and how such reports can be used for comparison over years within as well as across corporations. As there is currently a lack of standardisation on reporting intellectual, the paper ends with a discussion of the opportunities and threats for European member states to develop own guidelines for Small and Medium sized Entities or even apply the Danish guidelines for intellectual capital reporting, as proposed by the European Union’s RICARDIS report
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- Rimmel, Gunnar, 1971, et al.
(författare)
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Human resources disclosure in Danish intellectual capital statements -Enhancing comparability of business models a decade ago
- 2012
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Ingår i: Journal of Human Resource Costing and Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 16:2, s. 112-141
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies. Design/methodology/approach – The paper applies the Danish Intellectual Capital Statements Analysis Model to five Danish companies' intellectual capital statements. This analysis reveals the extent to which these companies report human resources in their disclosures. The analysis also reveals how such disclosures can be used to make internal comparisons year-to-year as well as to make comparisons among companies. The five companies were analysed systematically using the same methodology. Findings – The paper shows that it is feasible to analyse intellectual capital statements systematically and to compare corporate business models. In addition, the paper shows that intellectual capital statements, which convey company-specific information on human resources, play a role in corporate value creation. Practical implications – The paper shows that intellectual capital statements guidelines can be useful in the description of business models and in the analysis of the role of human resources disclosure in corporate value creation. Originality/value – The contribution of the paper is its use of intellectual capital statements guidelines as a methodology for analysing the role of human resources disclosure in corporate value creation. This methodology has application in the development of the integration of business model measurement performance with traditional corporate financial reporting.
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