| 1. |
- Bellman, Lina, 1971-
(författare)
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Auktoriserade fastighetsvärderares syn på värdering : tankemönster om kommersiella fastigheter
- 2012
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Värdering av kommersiella fastigheter handlar om att samla in, analysera och bedöma information. Förutom att fastigheternas marknadsvärden har betydelse för samhället i stort är de av vikt för dem som fattar beslut som grundas på värdeutlåtanden. Syftet med denna licentiatavhandling är a) att kartlägga hur svenska auktoriserade fastighetsvärderare ser på de faktorer som avgör värdet på kommersiella fastigheter när värderingen görs inför upprättandet av årsredovisning samt b) att jämföra och dra slutsatser om fastighetsvärderarnas tankemönster vad gäller innehåll, komplexitet och homogenitet samt i vilken omfattning tankemönstren skiljer sig åt mellan olika grupper av fastighetsvärderare.För att kartlägga fastighetsvärderarnas tankemönster använder jag mig av Kellys (1955) gridteknik och kompletterande semistrukturerade intervjuer. Jag har intervjuat nära hälften (67) av Sveriges auktoriserade fastighetsvärderare. Resultatet visar tre tolkningsbara dimensioner som kan anses centrala i fastighetsvärderarnas tankemönster. Den första dimensionen avser värderingens fokus. Den handlar om att fastighetsvärderare uppfattar att olika sorters information och bedömning har olika påverkan på fastighetsvärdering på mikro- respektive makronivå. Med mikronivå menas då fastigheter i relation till deras fastighetsägare och makronivå avser fastigheter i relation till marknaden i stort. Den andra dimensionen ger uttryck för att fastighetsvärderare uppfattar att viss information är mer eller mindre verifierbar utifrån informationens karaktär. Den tredje dimensionen avser bedömningens komplexitet. Fastighetsvärderare uppfattar att olika typer av information är komplexare respektive enklare att bedöma.Resultaten tyder på att fastighetsvärderare har ett flerdimentionellt tankemönster. När de auktoriserade fastighetsvärderarna delas upp i grupper utifrån olika bakgrundsvariabler återkommer de tre dimensionerna i samtliga gruppers tankemönster. Detta tyder även på att auktoriserade fastighetsvärderare har relativt homogena tankestrukturer. Vissa skillnader i komplexitet och homogenitet framkommer dock. Dessa skillnader visar sig främst utifrån de auktoriserade fastighetsvärderarnas verksamhetsorter och vid vilka lärosäten de studerat.
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| 3. |
- Häckner, Einar, et al.
(författare)
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Accounting information systems in SMEs
- 1999
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Ingår i: Journal of Enterprising Culture. - 0218-4958. ; 7:1, s. 37-64
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Tidskriftsartikel (refereegranskat)abstract
- The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness. The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects. On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.
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| 6. |
- Häckner, Einar
(författare)
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Conformity or divergence in describing the business concept and profitability
- 1993
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Ingår i: Scandinavian Journal of Management. - 0956-5221 .- 1873-3387. ; 9:4, s. 265-282
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Tidskriftsartikel (refereegranskat)abstract
- The relationship between conformity or divergence in the way CEOs and chief financial officers describe the business concept, and profitability, was studied in 20 firms in one industry. Measures were obtained for firm size, profitability, degree of conformity, organizational stability, product development and the CEO's influence on strategic decisions. Controlling for the effect of size, the relationship was analysed in stepwise multiple regression analyses. Conformity was positively correlated to profitability in stable organizations, and (weakly) to divergence in unstable ones. These findings are consistent with those reported in studies of top management team consensus and performance, which suggest that environmental turbulence has a moderating effect on the relationship. It is concluded that environmental contingency factors affect the conformity-profitability relationship by way of organizational processes. Consequently, differences in organizational stability should be taken into account in studying the impact of environmental conditions on this relationship.
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| 7. |
- Häckner, Einar, et al.
(författare)
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Contemporary entrepreneurial finance research
- 2001
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Ingår i: Venture Capital. - : Informa UK Limited. - 1369-1066 .- 1464-5343. ; 3:3, s. 183-185
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 8. |
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| 9. |
- Häckner, Einar, et al.
(författare)
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Entrepreneurial finance frontiers
- 2001
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Ingår i: Entreprenurial Finance Workshop. - : Jönköping International Business School. - 9189164245 ; , s. 5-8
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Konferensbidrag (refereegranskat)
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| 10. |
- Häckner, Einar, et al.
(författare)
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Fraud, corruption and the paradox of control
- 2008
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Ingår i: The Southern Business & Economic Journal. - 0743-779X. ; 31:3/4, s. 49-71
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Tidskriftsartikel (refereegranskat)abstract
- This paper utilizes a distinction between vertical and horizontal control to challenge the idea that a tight control system improves an organization's ability to counteract fraud and corruption. We draw on the management control, accounting and accountability literatures to characterize key dimensions of vertical control, with a vertical information flow in a formal organization structure, and horizontal control, based on lateral information exchange and empowerment. Using a case study of a U.S. high school undergoing change, we show how strong vertical control fosters fraud and corruption, rather than preventing and revealing such tendencies. We conclude with propositions concerning key mechanisms involved.
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| 11. |
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| 13. |
- Häckner, Einar, et al.
(författare)
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Note on cognitive mapping in the teaching of management
- 1994
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 10:3, s. 281-289
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Tidskriftsartikel (refereegranskat)abstract
- Novak and Gowin's cognitive mapping and Vee diagrams were introduced as a way of representing knowledge in two academic course settings - accounting and business strategy. The students produced two sets of maps and diagrams, one at the start of each course and one after completing them. The accounting course aimed at helping the students to elaborate and expand their knowledge structure, i.e. to assimilate the material delivered. The purpose of the business strategy course was to impose a specific type of knowledge structure on the students. Changes were more evident in the accounting case. The difference is discussed in light of Novak and Gowin's distinction between education and rote learning. Suggestions for the further development and use of cognitive mapping in teaching are provided.
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| 14. |
- Häckner, Einar
(författare)
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Strategic development and information use
- 1988
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 4:1-2, s. 45-61
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Tidskriftsartikel (refereegranskat)abstract
- In-depth longitudinal studies in medium-sized companies engaged in creating/reformulating their business concepts are reported in this article. Two kinds of information and two types of strategic action are identified. Soft information (images, visions, ideas, etc.) proved most useful in offensive action (expansion) and hard (mainly accounting) information in defensive action (e.g. reduction of capacity/withdrawal from markets). Offensive and defensive strategic action differed in their use of analytical (intellectual) and social processes. Defensive action could be carried out in line with a "classic rational decision model". Offensive measures associated with greater uncertainty were adopted as a result of a time-consuming, strive-for-consensus and test-in-small-steps type of process. In the case of defensive action, uncertainty could be reduced primarily by processing and analysing hard information. In offensive action, uncertainty was mainly reduced by social processes which created consensus, commitment and enthusiasm.
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| 15. |
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| 16. |
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| 17. |
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| 18. |
- Häckner, Einar
(författare)
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Tolkningen av ett recept
- 1992
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Ingår i: Kommunikation mellan människor och organisationer. - Lund : Studentlitteratur AB. - 9144357214 ; , s. 127-166
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Bokkapitel (populärvet., debatt m.m.)
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| 19. |
- Häckner, Einar
(författare)
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Yuji Ijiri
- 1979
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Ingår i: Utvecklingslinjer i redovisning. - Malmö : College of Liberal Arts and Sciences. - 9140550974 ; , s. 44-50
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 20. |
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| 21. |
- Johansson, Sven-Erik, et al.
(författare)
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Revisorn, revisionsföretaget och framtiden?
- 2005
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Ingår i: Uppdrag revision. - Stockholm : SNS förlag, Stockholm. - 9185355259 ; , s. 199-210
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 22. |
- Johansson, Sven-Erik, et al.
(författare)
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Uppdrag revision. : Revisorsprofessionen i takt med förväntingarna?
- 2005
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Det finns ett stort gap mellan vad intressenterna förväntar sig av revisionen och vad revisorerna faktiskt levererar. Detta förväntingsgap har blivit tydligare i ljuset av redovisningsskandaler, som förorsakat investerare stora förluster. Vilket ansvar har revisorerna? Vad ska de granska och uttala sig om? I Uppdrag revision sätts revisorerna under luppen.
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| 23. |
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| 24. |
- Nilsson, Anders, et al.
(författare)
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Accounting information systems in SMEs
- 1998
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Konferensbidrag (refereegranskat)abstract
- The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness.The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects.On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.
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| 25. |
- Nilsson, Anders, et al.
(författare)
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Affärsidé och lönsamhet i medelstora företag
- 2007
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Ingår i: Nordiske organisasjonsstudier. - 1501-8237. ; 9:2, s. 5-24
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Tidskriftsartikel (refereegranskat)abstract
- This paper is focused on the relationship between business concepts and profitability in mid-sized firms. A first research question addresses whether it is possible to identify a key characteristic of business concepts which stands out as important for profitability. A second question regards if co-variation can be demonstrated between such a key business concept characteristic and profitability among mid-sized firms in one industry. The paper is based on a literature review and results from an empirical study of all firms in the prefab-housing industry in the south of Sweden with more than 20 employees. The literature review indicates that the configuration of the business concept should be important for profitability although this relationship has not been tested empirically. The empirical results of our study show that the ratio between the number of local connections between themes in the business concepts and the total number of business concept themes co-varies with firm profitability. The study therefore supports the assumptions in the literature which suggest that a business concept should be configured in an operational way, highlighting cause/effect-relationships, and that this characteristic appears to be related to firm profitability.
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