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| 2. |
- Agevall, Lena, 1943-, et al.
(författare)
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Bilden av revisorn : Förändringar i beskrivningen av professionen 1989-2011
- 2013
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Hur revisorerna ser på sig själva och sin profession har förändrats över tiden. I denna rapport utgår vi från den bild som professionen har gett av sig själva i tidskriften Balans från 1989-2011. Vi följer hur synen på professionella normer, kunskapsbas, yrkesroller, avgränsningar mot andra professioner, organisering av den professionella föreningen, självreglering och hur man ser på andra parters påverkan på professionen. Våra resultat pekar på en ökad kommersialisering av professionen där revision allt mer ses som en produkt bland andra konsultprodukter. I stort har utvecklingen av bilden av revisorn följt utvecklingen av verksamheten inom de stora revisionsföretagen. Samtidigt har makten över utvecklingen avrevisionsprocess och professionella normer allt mer lyfts från nationell till internationell nivå och inflytandet över utvecklingen sker via komplexa nätverk av personer, organisationer och företag. Det kan därför vara dags att omdefiniera vad som är profession inom revisionsbranschen.
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| 3. |
- Agevall, Lena, et al.
(författare)
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From profession to product: Commodication of the Swedish audit profession 1989-2010
- 2012
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Konferensbidrag (refereegranskat)abstract
- During the last three decades auditing has increasing been viewed as a commercial activities. The Big4 accounting firms are some of the largest consultant firms in the world, highly profitable and with increasing market shares. Tasks that earlier has been defined as professional services has increasingly became commoditized and marketed as other goods.From the perspective of theory on profession the process of developing professional knowledge into marketable goods and it influence on the legitimacy of the profession is important issues. This paper presents a study of how the professional association of Swedish auditors has presented this development and attempted to legitimacy it in the eyes of the profession and the general public in the association’s magazine between the years of 1989-2010. Building on Abbotts (1991) discussion on different forms of expertise knowledge and Suddaby and Greenwood (2001) discussion of commodification and commercialization of professional knowledge we discern four areas utilized by the Swedish audit profession for presenting and legitimizing commodification of the audit function: (1) attributes connected to the professional role of an auditors increasingly become depersonalized (2) the knowledge of the auditing processes become externalized and standardized in different audit standards (32) the development of so-called Multidisciplinary Practices implies an increasing product range in audit firms implying a less salient role for auditing within these firma (4) a transferring of this commodification from the large accounting firms to smaller audit firms through a translation of the professional association of “auditing” into a number different services (product differentiation). The contribution of the paper is to describe and theorize how a commodification of a profession is diffused and how commercial and professional forces co-operation in such transformation of the audit profession
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| 4. |
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| 5. |
- Ahlberg, Jenny, et al.
(författare)
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The success story of transparency within EU and accounting : a conceptual analysis
- 2012
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Ingår i: Paper presented at the 14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012.
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Konferensbidrag (refereegranskat)abstract
- Transparency is a concept that has gained in popularity during the last twenty years. Today it is used to describe given or demanded information from public organizations as well as private corporations or from different entities within an organization. Two features of the concept are striking; its rapid growth in popularity and its extensive use in different areas. In accounting the concept appears either to replace the concept of openness or to pool desirable attributes of corporate information to the market. In EU the concept has been used to support arguments for reforms of both EU’s political processes and regulations of the welfare sector as well as of the corporate sector. In this paper we review the research regarding the definition, origin and use of the concept, with focus on financial and accounting literature and literature on the EU. Our aim is to detect which features of the concept of transparency that has contributed to its growth and applicability. In this paper we argue that transparency has become so popular due to its adaptableness to different contexts, as well as that it is supported by either cognitive, normative or regulative logics connected to the concept or by political, functional or social pressures that decrease earlier practices and at the same time gives space for the augmented use of the concept of transparency. To support our arguments we take our point of departure from the Scandinavian institutional theory and its approach to translations of concepts and reforms.
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| 6. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
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Gendered career rein : a gender analysis of the certification process of auditors in Sweden
- 2006
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The accounting and auditing business has been claimed to be a gendered industry. Even though as many women as men enter the business, high positions as partnerships appear as a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this paper we investigate the gendered character of the early phase of qualification to become certified auditor. We offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factor even out each other, implying no important difference in certification time. We conclude that there is a slight gendered career rein. A rather depressing result is that our model could explain more of male than female certification time, thus implying that even the theory offered is gendered.
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| 7. |
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| 8. |
- Jansson, Andreas, et al.
(författare)
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Kursdesign för motivation och livslångt lärande
- 2009. - 1
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Ingår i: Från Barkbröd till ciabatta - kreativitet och kontroll inom ekonomistyrning. - Göteborg : Växjö University Press. - 9789176366677 ; , s. 248-
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 9. |
- Jonnergård, Karin, 1957-, et al.
(författare)
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Conceptualization control in development processes
- 2011
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Efficient R&D-processes are crucial for a company’s long-term competitiveness. For large companies this often is salient in both their missions and control processes and an amount of research has been performed in order to describe and support control of R&D in these companies. On development processes in smaller companies, however, less research has been performed. In this paper we report an action research project with the aim of gaining understanding of the control of development processes in smaller service companies. Our intention was to investigate in the function of boards of directors and the management control systems with respect to R&D and to develop a model for how R&D processes are perceived and controlled in this kind of companies. The outcome is prototypes, a creation of models that are interactively refined in the seminars, leading to new and more elaborated prototypes. During the prototyping a new shared language was created where the scientific language of the researchers and the everyday language of the practitioners merged into a local understanding of development processes in smaller companies. The results support earlier research in the area, but with larger emphasis on parallel processes, customers’ interactions and development as a local embedded activity rather than laboratory work. For these activities boards of directors put the frame, but do not get involved, while management control system support with information rather than control.
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| 10. |
- Jonnergård, Karin, 1957-, et al.
(författare)
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Doxa of shareholders and owners : on the threshold of financialization
- 2018
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Ingår i: Accounting, Economics, and Law. - : Walter de Gruyter. - 2194-6051 .- 2152-2820. ; 8:3
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Tidskriftsartikel (refereegranskat)abstract
- Following financialization, there has emerged an understanding of what it implies to be a shareholder based on the shareholder value perception. However, as this shareholder value perception spreads internationally, it clashes with traditional perceptions. In this paper, we apply the language developed by Bourdieu to a Swedish public debate on equal treatment of shareholders in connection with the reform of the Swedish market for corporate control. Using Bourdieu’s conceptual framework, we describe how a global development interacts with the persistence of national practices. We conclude that in Sweden, local institutional investors have allied themselves with international institutional investors to enhance their positions in the restricted field of Swedish corporate control. Shareholder value is then used by these local actors as an argument to strengthen their position. At the same time, some of the controlling shareholders depart from their traditional position as industrial entrepreneurs and embrace a more financial approach to ownership, thereby altering both the power constellations and the capital, in Bourdieu’s sense, of the field.
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