| 1. |
- Aspers, Patrik, 1970-, et al.
(författare)
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Valuation Studies? Our Collective Two Cents
- 2013
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Ingår i: Valuation Studies. - : Linkoping University Electronic Press. - 2001-5992. ; 1:1, s. 11-30
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Tidskriftsartikel (refereegranskat)abstract
- This article presents the results of a poll made among the members of the editorial and advisory boards of Valuation Studies. The purpose is to overview the topic that is the remit of the new journal. The poll focused on three questions: 1. Why is the study of valuation topical? 2. What specific issues related to valuation are the most pressing ones toexplore? 3. What sites and methods would be interesting for studying valuation? The answers to these questions provided by sixteen board members form the basis of the article. Based on these answers, it identifies a number of themes concerning the study of valuation, elaborating on the rationale for attending to valuation, the conceptual challenges linked to this, and the specfic issues and sites that deserve further attention.
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| 2. |
- Benson, Ilinca, et al.
(författare)
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Handlingsutrymme för att bygga morgondagens industri
- 2011. - 1
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Ingår i: Morgondagens industri : att sätta spelregler och flytta gränser. - : Studentlitteratur. - 9789144077437 ; , s. 199-207
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 3. |
- Birnbaum, Daniel, et al.
(författare)
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Thirteen questions about the object to Graham Harman
- 2020
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Ingår i: Artful objects : Graham Harman on art and the business of speculative realism. - Berlin ; Stockholm : Sternberg Press ; Stockholm School of Economics. - 9783956795244 ; , s. 43-72
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 4. |
- Bolander, Pernilla, et al.
(författare)
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"We have nothing against women": How business imperatives tie the hands of elite business organizations
- 2018
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Elite business organizations (EBOs) hold a privileged position within the business community, and develop management methods, norms and individuals that serve as models of ‘best practice’ for the economy at large. It is therefore problematic that many EBOs appear unable to achieve the same success and competence in their equality work as in their core business. In this paper we investigate how gender inequality is perpetuated in a Swedish EBO, despite various supportive external and internal structures and processes, and discuss how this can be practically addressed. A case study of FIN, a highly successful global investment company headquartered in Sweden, was performed through interviews with men and women working as investment professionals at the junior, senior and partner level. Paradoxically, we found that while all employees expressed near-universal commitment to improving gender equality, most perceived very limited possibilities to do so despite being members of a powerful business elite. This experience of powerlessness among both women and men was linked to a perceived business imperative. Our empirical analysis outlines the complex relationship between the perceived competence requirements of the core business, and the organization’s perceived capacity to secure and develop such competences in individuals who were not already ‘ideal workers’ (Acker 1990). By juxtaposing perceived problems, solutions and ‘unchangeable’ circumstances, we also identify grounds for productive change in the elite business organization setting.
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| 5. |
- Carlsson-Wall, Martin, et al.
(författare)
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Accounting talk through metaphorical representations – change agents and organisational change in home-based elderly care
- 2016
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Ingår i: European Accounting Review. - : Taylor & Francis (Routledge): SSH Titles. - 0963-8180 .- 1468-4497. ; 25:2, s. 215-243
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Tidskriftsartikel (refereegranskat)abstract
- This paper has analysed a change process within an organisation providing home-based elderly care. Using a theoretical framework from metaphor theory and insights from the literature on ‘accounting talk’, we followed how metaphorical representations of accounting were introduced and developed by the change agent. New core values and practices emerged within the home help unit that were in line with the ideas and inferences made by these accounting metaphors. The metaphorical representations of accounting concepts linked the unfamiliar domain of accounting to a more familiar domain, and provided rationales for organisational change. Our findings highlight the importance of change agents and ‘accounting talk’ for determining the trajectory of organisational change processes. The findings also suggest that metaphors are a potentially powerful tool for both changing organisational members’ general understanding of financial issues, and forging specific links between accounting concepts and work practices.
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| 6. |
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| 7. |
- Casula Vifell, Åsa, et al.
(författare)
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More Knowledge, Better Government? : Consequences of Knowledge-Based Decision Making in Swedish Pharmaceutical Benefits
- 2011
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Ingår i: Governance. An International Journal of Policy, Administration and Institutions. - : Wiley. - 0952-1895 .- 1468-0491. ; 24:1, s. 85-110
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Tidskriftsartikel (refereegranskat)abstract
- Using an example from the health-care sector, we illustrate consequences of implementing knowledge-based decision making relating to the exercise of political control. The Swedish Pharmaceutical Benefits Board decides the subsidization status of prescription pharmaceuticals. Building on a study of the agency's work, we explore the effects of institutional arrangements stemming from rationalistic demands for knowledgeable and justifiable outcomes related to political structures for control. Knowledge about the medical and economic effects of pharmaceuticals is routinely ambiguous. This makes it necessary to negotiate "decision-able" knowledge rather than to merely collect it. This touches on matters of broader political consequence, which the formal model for governing the administration does not take into account. This masks decisions as neutral administrative choices. A further conclusion concerns the lack of mechanisms for repoliticizing politically salient issues that have been delegated to administrative bodies.
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| 8. |
- Casula Vifell, Åsa, et al.
(författare)
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The Legal Mind of the Internal Market : A Governmentality Perspective on the Judicialization of Monitoring Practices
- 2014
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Ingår i: Journal of Common Market Studies. - : Wiley. - 0021-9886 .- 1468-5965. ; 52:3, s. 461-478
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this article is to contribute to the understanding of the broader effects of monitoring practices in the European Union. The empirical setting is Solvit, a Commission-initiated network tasked with informal resolution of misapplications of internal market directives by national authorities. All Member States must operate a Solvit centre within their administrations. Using a governmentality approach, the article investigates the normative underpinnings of the technologies deployed by Solvit and the experts which operate them. A survey study of the Solvit network shows the development of an EU identity and a cognitive judicialization which contributes to a depoliticization of issues. This allows Solvit to expand its remit from ex post monitoring to ex ante regulation. While a governance instrument can be designed for a delimited task, a governmentality approach highlights more general mechanisms by which such an instrument's influence and reach may be extended beyond its modest appearances.
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| 9. |
- Christner, Carl Henning, et al.
(författare)
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How accounting creates performative moments and performative momentum
- 2022
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Ingår i: Accounting auditing & accountability journal. - : Emerald Group Publishing. - 0951-3574 .- 1758-4205. ; 35:9, s. 304-329
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.Design/methodology/approach - To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an industrial frame to a shareholder value frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.Findings - Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also cold situations marked by consensus regarding the overarching economic frame.Originality/value - Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.
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| 10. |
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