| 1. |
- Brännström, Daniel, 1978-
(författare)
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Reporting Intellectual Capital : Four studies on recognition
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. These resources originate out of human knowledge and capacities, which, through their uniqueness, can provide competitive advantages for an organization. As something intangible, IC is a challenge to report as it is not only a matter of reporting value that has been or can be realized but also a matter of reporting the creative processes focusing on present and future value. This challenge is a particular reflection of how and when to recognize IC as something reportable and is intensified if IC needs to be comparable.The thesis draws on the distinction that is made between mandatory and voluntary reporting when discussing recognition and comparability. Three of the studies relate to firms’ practices of reporting through annual reports. Since these reports contain both mandatory and voluntary sections, reflecting reporting both as a requirement as well as a possibility, different aspects of reported IC is emphasized. Using a wider range of documents, the fourth study relates to the enforcement of the mandatory reporting standards which the firms are required to apply in their reporting.As the overall finding in the thesis, three categories of recognition of IC are developed which reflect differences related to whether the reporting is mandatory, voluntary or, as this thesis argues, something in between. Reflected through the categories, comparability interrelates differently with recognition. The thesis contributes with the description of IC as a foundation for reporting which makes the matter of recognition of IC in reporting complex. It further highlights that through recognition of IC reporting is continuously expanding wherefore it is not possible to identify an end of an already expanded and demarcated reporting regime. In this expansion, by settling what is mandatory reporting through requested characteristics, voluntary reporting is defined.
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| 2. |
- Holmgren Caicedo, Mikael, et al.
(författare)
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Managing and measuring employee health and wellbeing : a review and critique
- 2010
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 6:4, s. 436-459
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises. Design/methodology/approach – The paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self-accounting approach might in some part overcome these.Findings – The paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account. Practical implications – While predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.Originality/value – In contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.
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| 3. |
- Kallio, Kirsi-Mari, et al.
(författare)
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Under surveillance? : performance measurement, governance and self-governance in academic work
- 2017
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Ingår i: Paper presented at the 21st International Research Society for Public Management (IRSPM) Conference, Budapest, Hungary, April 19-21, 2017. - : IRSPM.
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Konferensbidrag (refereegranskat)abstract
- During the last decade or so, performance measurement (PM) has become an everyday activity in the higher education sector. Owing to the adoption of PM, previously collegial university management has taken steps towards a managerial model that emphasizes accountability, efficiency and cost-effectiveness. However, the new judgmental PM systems seem to undermine important aspects of academic work, such as creativity and quality of work and cause increased stress and pressure to publish.Foucault invites us to look at the ways various techniques of power and control impact and structure human behavior. His concept of ‘governmentality’ refers to the organizational governance, but also to self-governance, which the individuals under the organizational governance engage in. According to Foucault individuals internalize the norms, ideals and targets of the control system, and start to self-discipline and regulate their own behavior accordingly. Internalizing the control mechanisms makes individuals aim at achieving a ‘normative self’, which at least in the context of academic work remains out of reach for many academics. Somewhat surprisingly, however, it has been found that found that despite dissatisfaction and disquiet, most academics are complicit with the demands of performance measurement. However, the genuine interest in the work itself – the labor of love – is being stretched and at the risk of being lost. In this paper, we use the framework of Michel Foucault in looking at the ways in which various techniques of control impact and structure human behavior, and aim at problematizing the use of PM practices in the context of academic work. We examine the PM systems introduced into universities in the Foucauldian sense as forms of surveillance and self-surveillance, and explore how academics deal with the norms and ideals of the PM system. The empirical data of the study consists of open-ended questions collected from a large survey for university employees collected in 2015 with 672 respondents. The analysis is still ongoing, but the preliminary results show that the PM impacts the university employees’ relationship with their work. Partly, it seems to have guided the academics’ working towards the ideals of PM, yet there are also those who resist the PM ideals.
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| 4. |
- Kallio, Kirsi-Mari, et al.
(författare)
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Under surveillance? : performance measurement, governance and self-governance in academic work
- 2017
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Ingår i: Paper presented at Hallinnon ja kuntatutkimuksen tiedepäivät 2017, Tampere, Finland, November 16-17, 2017.
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Konferensbidrag (refereegranskat)abstract
- During the last decade, performance measurement (PM) has become an everyday activity in higher education. Owing to the adoption of PM, previously collegial university management has taken steps towards a managerial model. As a result, the new judgmental PM systems seem to undermine important aspects of academic work, such as creativity and quality of work and cause increased stress and pressure.Foucault invites us to look at the ways various techniques of power and control impact and structure human behavior. His concept of ‘governmentality’ refers to the organizational governance, but also to self-governance, which the individuals under the organizational governance engage in. According to Foucault individuals internalize the norms, ideals and targets of the control system, and start to self-discipline and regulate their own behavior accordingly. Internalizing the control mechanisms makes individuals aim at achieving a ‘normative self’, which at least in the context of academic work remains out of reach for many academics. It has been found that found that despite dissatisfaction and disquiet, most academics are complicit with the demands of performance measurement. However, the genuine interest in the work itself is being stretched and at the risk of being lost.We use the framework of Foucault in looking at the ways in which various techniques of control impact and structure human behavior, and aim at problematizing the use of PM practices in the context of academic work. The empirical data of the study consists of open-ended questions from a large survey for university employees collected in 2015 with 672 respondents. The results show that the PM impacts the university employees’ relationship with their work.
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| 5. |
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| 6. |
- Roslender, Robin, et al.
(författare)
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Accounting for the human factor: a brief history of a continuing challange
- 2007
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Ingår i: Work Health and Management Control. - Stockholm : Thomson Fakta AB. - 9789176102725 ; , s. 217-241
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter reviews several early approaches to accounting for the human factor. The focus is largely, although not exclusively, on Anglo-Saxon developments. Approaches originating elsewhere, including in Finland and France, are discussed in other chapters of the book. We begin with human asset accounting, which had the consequence of linking accounting for the human factor with the task of putting people on the balance sheet. Attention then turns to human resource accounting, the most widely recognised approach to accounting for the human factor, which in the mid 1970s became one of accounting’s major research topics. Although its principal advocate, Flamholtz, successfully repositioned accounting for the human factor as a managerial accounting development, he failed to move beyond a narrow interpretation of what accounting might become in this context. Two later developments are also discussed, human resource costing and accounting, which combines human resource accounting and utility analysis, and human worth accounting, which incorporates insights from the critical accounting and accounting for strategic positioning literatures. While both are clearly enriched by their respective interdisciplinary foundations, in common with human asset and human resource accounting, these developments are yet to produce practical examples of the sort of accountings that promise to move accounting for the human factor into a new phase, one that is capable of accommodating issues associated with employee health and wellness.
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| 7. |
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| 8. |
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Work Health and Management Control
- 2007
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- As in the rest of the world, health is a growing concern in European countries. It is in this context that some researchers have begun to consider whether it might be possible to develop management control and accounting models that address work health problems. Management control and accounting has traditionally focused on more tangible determinants of employee efficiency. The principal motivation for this book is to investigate whether it is possible to further extend the boundaries of accounting in the field of intangibles to incorporate health issues. The objective of such an exercise is to modify existing management control systems and processes so as to encourage attention, discussions, decision-making, and action with respect to sustainable health promotion. The subject area is not taught anywhere, neither in academia nor in practice. In order to successfully develop the present new approaches, we believe that there is a strong need to promote multi-disciplinary enquiry involving researchers from not only management control and accounting but also the human resource management, public health, and occupational safety and health disciplines. The contributors to this text are, therefore, drawn from a number of different academic disciplines as well as from seven European countries i.e., Austria, Denmark, Finland, France, the Netherlands, the United Kingdom, and Sweden.
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