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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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| 2. |
- Beusch, Peter, 1967, et al.
(författare)
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Critical reflections and future developments
- 2020
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Ingår i: Accounting for sustainability/ edited by Gunnar Rimmel. - New York : Routledge. - 9780367478957 ; , s. 192-201
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 3. |
- Beusch, Peter, 1967, et al.
(författare)
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Integrated Reporting - Semantic, semiotic and symbolic differences in the crafting of meaning and calculative rationalization mechanisms
- 2016
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Ingår i: 28th International Congress on Social and Environmental Accounting Research, 23rd – 25th August, 2016, St. Andrews, Scotland.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- ‘Integrated reporting’ has become a popular concept in the world of corporate reporting and gained significant momentum during the last few years. Despite this popularity, the concept itself has, up to now, not been defined in a straightforward manner, which clearly indicates that there exist semantic, semiotic, and even symbolic differences in the way the concept is (re)presented, seen or interpreted by different individuals, groups, and institutional bodies in the area of accounting and corporate reporting. This paper is a first attempt to illustrate such semantic, semiotic and symbolic differences in the discourse of ‘integrated reporting’ in order to broaden our understanding of what integrated reporting is or in the future can be, but also to find possible explanations behind the discourse that is going on. The paper contributes to existing literature by unfolding a still unclear and vague concept in order to, and with reference to different accounting sub-groups: a) understand the actual different meanings of it better (semantics); b) have a closer look at the symbols that represent the different meanings of the words in the concept; c) identify possible meaning that can be found in the symbols.
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| 4. |
- 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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| 9. |
- Cäker, Mikael, 1972, et al.
(författare)
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Management Control and Multiple Objectives: Varieties in integration
- 2023
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Ingår i: 13th European Network for Research in Organisational & Accounting Change (ENROAC) 2023, Mälardalen University, Vesterås, Sweden.
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Konferensbidrag (refereegranskat)abstract
- Given the increasing interest from organizations to include sustainability related objectives, it is of no surprise that the management control literature has paid more interest towards how organizations may balance between financial and sustainability related performance. Consequently, calls have been made for a higher degree of integration of sustainability control into management control systems. Based on a study of one Swedish Saving Bank, we find that that overlapping and interdependent objectives, that still conflict on some occasions, can be controlled by different forms of control. In line with traditional management accounting literature, we conclude that different activities are suitable to control with different controls. Integration is downplayed and occurs when learning is needed.
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| 10. |
- Cäker, Mikael, 1972, et al.
(författare)
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Organising multiple objectives: Sustainability in control as practice
- 2023
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Ingår i: Nordic Accounting Conference, Copenhagen.
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Konferensbidrag (refereegranskat)abstract
- Contemporary organisations struggle with integrating sustainability into their management control systems, especially when facing qualitative sustainability dimensions that defy easy quantification within financially focused systems. Drawing on a qualitative case study of a Swedish savings bank, which traditionally balances multiple objectives and values, this study theorises when and how multiple objectives are balanced in management control. We propose a situational perspective that shifts from continuous integration to understanding how control practices relate to organisational goals in specific situations. Drawing on a practice theory perspective, we introduce "teleoaffective macro-structures" to explore the influence of societal meaning structures on organisational practices and the management of tensions. Our findings reveal that integration is a dynamic process that builds on the formation of objects and doings relations that draw on an infrastructure of meaning to balance and control variations in organisational practices.
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