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- Bomark, Niklas, 1984-
(författare)
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Drawing Lines in the Sand : Organizational Responses to Evaluations in a Swedish University
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- As organizations are increasingly evaluated, evaluative practices are becoming central to organization theory. While highlighting how organizations may respond to evaluations, earlier work on organizations and evaluation has been limited to inter-organizational evaluations, such as third-party rankings or ratings. As a consequence, the prevailing perspective on organizational responses has been developed almost entirely based on an idea that what is being evaluated in the first place – the evaluation entities – is unproblematic. Acknowledging that the definition of the evaluation entity may be ambiguous prior to the evaluation, and that this definition might vary over time, some interesting areas of inquiry emerge in relation to current understandings of organizational responses to evaluations.First, it raises questions of how entities are defined in evaluations, and how this can be seen as an organizational response? Second, it raises questions about our current understanding of the dynamics of organizational responses and how organizational responses shape organizational adaptation and change. Third, it raises question about how entity definitions shape how organizations become evaluated. Despite recent interest in understanding organizational responses to evaluations, organizational scholars have largely refrained from entertaining these questions.The objective of this dissertation is to revisit the assumption of the unambiguously defined evaluation entity in the current theorizing on organizational responses to evaluations. An opportunity to investigate this question emerged when the oldest university in Sweden, Uppsala University, decided to carry out two large evaluations of the research activities within the university – in 2007 and in 2011. The evaluation was made public and aimed to identify and evaluate (partly through a rating) the research achievements of the departments of the university. This presented an opportunity to study organizational responses to evaluations in a setting that is different from what has been studied previously. Based on a study of 44 of the departments within the university my main finding show how entities are defined and how this can be seen as an organizational response to evaluations. My findings also show how entity definitions interact with the more traditional responses taken after an evaluation, and that entity definitions shape the evaluation of the department. This dissertation thus lends support for the idea that apart from responding by changing activities or their organizational units, organizations can also respond to evaluations by the way they shape what will be evaluated – the entities being subject for the evaluation. The findings in this dissertation holds consequences for organizational theory and the evaluation of organizations.
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- Crawford, Jason, et al.
(författare)
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Accounting and control in banks : A literature review
- 2017. - 1
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Ingår i: Bank Regulation. - New York : Routledge. - 9781138680500 - 9781315563893 ; , s. 15-63
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter addresses the gap by identifying and analyzing present knowledge on accounting and control in banks, examines how this research has developed over the time period studied, and proposes some possible avenues for future research. It analyzes the literature studied by applying the reasoning contained in the Fredrik Nilsson and Anna-Karin Stockenstrand framework. The framework supports an empirical categorization of studies using a top-down perspective of banks from regulation, to governance, to financial reporting, and to internal aspects of banks. The Financial and Accounting Regulation category address several issues affecting accounting and control in the banking sector. E. Bengtsson identifies increased political influences on international accounting standard-setting as well as International Accounting Standards Board governance and accountability structures following the 2007 crisis. The financial reporting and disclosure literature addresses issues surrounding risk assessment, investor decision-usefulness, valuation, and governance. The literature on bank visibility addresses bank architecture as well as bank profits and their influence on legitimacy.
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- Elliot, Viktor, et al.
(författare)
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Bankboken: hur banker fungerar, drivs och regleras
- 2019
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Att kanalisera pengar mellan de som har pengar att avvara och de som behöver låna har varit en nyckelfunktion för banker i många hundra år och kommer sannolikt att förbli så under en överskådlig framtid. I Bankboken behandlas hur moderna banker styrs och regleras, vilka rapportkrav de omfattas av och hur riskhanteringen organiseras och utformas. Boken innehåller utförliga beskrivningar av de många bankspecifika begrepp som förekommer inom bankbranschen och sätter dem i sitt sammanhang. Med avstamp i bankens historia åskådliggörs hur banker omformats från små, enkla företag till stora finansiella varuhus som idag utmanas av digitalisering och en allt striktare reglering. Andra områden som diskuteras är bland annat: • hur den tekniska utvecklingen inverkar på banker och vilka effekter den kan tänkas ha på bankernas roll i framtiden • vikten av att särskilja mellan banker och de människor som arbetar där • bankernas roll i samhället och varför de behövs som ett smörjmedel i ekonomin. Bankboken är avsedd för dig som vill skaffa dig en bättre förståelse för varför banker finns, hur de fungerar och hur modern bankverksamhet organiseras, styrs och regleras.
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- Elliot, Viktor, et al.
(författare)
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National implications of EU harmonization - The case of banks' reporting requirements in Sweden
- 2019
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this paper is to discuss how internationally formulated policies and regulation of banks affect national supervisory practices and what consequences this may have on the form and quality of banking supervision conducted on the national level. Using the case of Swedish banks’ reporting requirements, we argue that the last decade of EU level regulatory reforms are motivated by a different “regulatory agreement” (Young 2016) than the Swedish one. In the decade since the global financial crisis 2007-2009, banking regulation reforms appear to be shaped by a view that all financial institutions are more or less immoral and cannot be trusted to self-regulate. The development can be characterized as a move from a dialogue based relationship between the supervisor and the supervised (Roberts, 2009) and being based on fairly high levels of trust (Tomkins, 2001), to a more quantitative and centralized supervision based on collection and comparison of large amounts of standardized quantitative data. We argue that Swedish financial regulation and supervision traditionally were based on the notion of dialogue and mutual trust and less on extensive reporting requirements. Thus, for Sweden to conform to the post-crisis international regulatory framework, this means abandoning what appears to be a fairly well-functioning national arrangement.
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- Forsberg, Per, et al.
(författare)
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Financialization and Resistance in Organizations : Insights from two Ethnographic Studies
- 2012
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Ingår i: Journal of Organizational Ethnography. - 2046-6749 .- 2046-6757. ; 3:2, s. 169-187
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to contribute with knowledge about how resistance to the neo-liberal agenda is made possible, especially through renewal and reproduction of collective communities. Design/methodology/approach – Using two ethnographical studies, one of a chamber orchestra and one of a shipping company for illustrating resistance. Findings – It is resistance through distancing and creation of a “hidden script” that prevents the collective community from be broken down by individualization. However, resistance through distancing needs to be combined with resistance through persistence in order to become intelligent. Originality/value – The paper makes use of ethnographic studies to investigate possibilities of resistance. The study has also found it fruitful to combine James Scott's (1990) notion of collectively created hidden scripts with Collinson's (1992, 1994) notion of resistance through distancing and persistence.
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- Forsberg, Per, 1972-, et al.
(författare)
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Resistance to Financialization : Insights about collective resistance through distancing and persistence from two ethnographic studies
- 2014
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Ingår i: Journal of Organizational Ethnography. - : Emerald Group Publishing Limited. - 2046-6749 .- 2046-6757. ; 3:2, s. 169-187
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Tidskriftsartikel (refereegranskat)abstract
- Purpose– The purpose of this paper is to contribute with knowledge about how resistance to the neo-liberal agenda is made possible, especially through renewal and reproduction of collective communities. Design/methodology/approach– Using two ethnographical studies, one of a chamber orchestra and one of a shipping company for illustrating resistance. Findings– It is resistance through distancing and creation of a “hidden script” that prevents the collective community from be broken down by individualization. However, resistance through distancing needs to be combined with resistance through persistence in order to become intelligent. Originality/value– The paper makes use of ethnographic studies to investigate possibilities of resistance. The study has also found it fruitful to combine James Scott's (1990) notion of collectively created hidden scripts with Collinson's (1992, 1994) notion of resistance through distancing and persistence.
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