| 1. |
- Bourdet, Yves, et al.
(författare)
-
Emigrants' remittances and Dutch Disease in Cape Verde
- 2003
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Emigrants’ remittances have increased rapidly over the past two decades. While earlier studies have focused on their microeconomic effect on incomes and poverty in recipient countries, the present study concentrates on the macroeconomic impact of remittances on the real exchange rate in Cape Verde. A main conclusion is that remittances give rise to a sort of Dutch Disease effect and thereby have an adverse effect on the competitiveness of the tradable sector. The magnitude of this effect in Cape Verde is not that large, however. The changing orientation of official aid to more growth-oriented aid, combined with a more export-oriented domestic policy, has contributed to limiting the adverse impact of emigrants’ remittances on the competitiveness of the Cape Verdean economy.
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| 2. |
- Broberg, Pernilla, 1981-, et al.
(författare)
-
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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| 3. |
- Broberg, Pernilla, et al.
(författare)
-
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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| 4. |
- Colla, Piero, et al.
(författare)
-
Dialog : från samtal till text
- 2003
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Att denna artikel presenteras i form av dialog är inte så mycket för att anknyta till den sokratiska traditionen eller till 1700-talets franska brevromaner, utan för att vara trogen minnet av en förlorad vän, Richard Sotto.Utbildad sociolog, musiker och fäktmästare, utmärkte Richard Sotto (Paris 1946 - Lund 2002) sig genom sin envishet i att förankra den företagsekonomiska forskingen i filosofin. Den vana författarna genom åren fått att utbyta idéer och frågeställningar med honom får i och med hans oväntade bortgång ett hastigt slut. Samtidigt är det först genom hans bortgång som författarna möts. De bestämmer sig då för att utforska det tanke- och arbetssätt som kännetecknade den person som på ett så avgörande sätt påverkat deras första steg in i forksningsvärlden. Detta har resulterat i denna dialog genom vilken de önskar både hedra en försvunnen vän såväl som plädera för en förankring av forskarens erfarenhet i historien och subjektiviteten.
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| 5. |
- Colla, Piero, et al.
(författare)
-
Dialog : från samtal till text
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Att denna artikel presenteras i form av dialog är inte så mycket för att anknyta till den sokratiska traditionen eller till 1700-talets franska brevromaner, utan för att vara trogen minnet av en förlorad vän, Richard Sotto. Utbildad sociolog, musiker och fäktmästare, utmärkte Richard Sotto (Paris 1946 - Lund 2002) sig genom sin envishet i att förankra den företagsekonomiska forskingen i filosofin. Den vana författarna genom åren fått att utbyta idéer och frågeställningar med honom får i och med hans oväntade bortgång ett hastigt slut. Samtidigt är det först genom hans bortgång som författarna möts. De bestämmer sig då för att utforska det tanke- och arbetssätt som kännetecknade den person som på ett så avgörande sätt påverkat deras första steg in i forksningsvärlden. Detta har resulterat i denna dialog genom vilken de önskar både hedra en försvunnen vän såväl som plädera för en förankring av forskarens erfarenhet i historien och subjektiviteten.
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| 6. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Conflict resolution as a board's functional emphasis : empirical evidence in non-for profit riding schools
- 2005
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.
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| 7. |
- Collin, Sven-Olof, et al.
(författare)
-
Conflict resolution as a board's functional emphasis : empirical evidence in non-for profit riding schools
- 2005
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.
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| 8. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Corporate governance and corporate entrepreneurship in public associations : the case of the riding school
- 2003
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and development. An empirical analysis of a public association with both public and private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development of the firm. On the other hand, the emphasis of the control function of the board creates a strong management position, which could imply a dynamic development. Thus, our main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.
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| 9. |
- Collin, Sven-Olof, et al.
(författare)
-
Corporate governance and corporate entrepreneurship in public associations : the case of the riding school
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and development. An empirical analysis of a public association with both public and private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development of the firm. On the other hand, the emphasis of the control function of the board creates a strong management position, which could imply a dynamic development. Thus, our main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.
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| 10. |
- Collin, Sven-Olof, 1957-
(författare)
-
Corporate governance through the creation of a managerial class
- 2003
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the paper is to broaden the field of corporate governance from the behaviour of managers and structures influencing the behaviour, to the creation of the managerial class. This is accomplished through the use of theories from the organisational level, explaining selection of managers, and including the macro level concept of hegemony, supporting the enforcement of preference similarity within the class of managers.
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| 11. |
- Collin, Sven-Olof
(författare)
-
Corporate governance through the creation of a managerial class
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the paper is to broaden the field of corporate governance from the behaviour of managers and structures influencing the behaviour, to the creation of the managerial class. This is accomplished through the use of theories from the organisational level, explaining selection of managers, and including the macro level concept of hegemony, supporting the enforcement of preference similarity within the class of managers.
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| 12. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Democracy and private property : governance of a three party public private partnership
- 2006
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the paper is to contribute to the study of efficient governance of PPPs through an inductive three case study analysis. The main conclusion is that efficient PPPs can be formed through adaptive governance by the resource priding partner, aimed at producing efficiency through specialisation, where the strategy is based on an intimate understanding of the partner’s market conditions and developed in the understanding that the strategy can influence the entrepreneurial spirit of the partners.
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| 13. |
- Collin, Sven-Olof, et al.
(författare)
-
Democracy and private property : governance of a three party public private partnership
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the paper is to contribute to the study of efficient governance of PPPs through an inductive three case study analysis. The main conclusion is that efficient PPPs can be formed through adaptive governance by the resource priding partner, aimed at producing efficiency through specialisation, where the strategy is based on an intimate understanding of the partner’s market conditions and developed in the understanding that the strategy can influence the entrepreneurial spirit of the partners.
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| 14. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Disciplining and enabling action : corporate governance influencing corporate entrepreneurship
- 2003
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance has been inclined to focus on the disciplining aspect of governance mechanisms on listed corporations. We claim that a theory of corporate governance has to consider the enabling aspects of the mechanisms, and has to abandon the empirical focus on one single corporate governance structure, the company with privately transferable property rights. A model is proposed that through propositions explains the relationship between corporate governance and corporate entrepreneurship in two types of corporate governance structures, the company and the public non-profit association. Theoretically it is showed that different governance mechanisms influence risk behaviour and strategic opportunism differently, indicating that governance mechanisms have the capacity to restrain and stimulate corporate entrepreneurship.
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| 15. |
- Collin, Sven-Olof, et al.
(författare)
-
Disciplining and enabling action : corporate governance influencing corporate entrepreneurship
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance has been inclined to focus on the disciplining aspect of governance mechanisms on listed corporations. We claim that a theory of corporate governance has to consider the enabling aspects of the mechanisms, and has to abandon the empirical focus on one single corporate governance structure, the company with privately transferable property rights. A model is proposed that through propositions explains the relationship between corporate governance and corporate entrepreneurship in two types of corporate governance structures, the company and the public non-profit association. Theoretically it is showed that different governance mechanisms influence risk behaviour and strategic opportunism differently, indicating that governance mechanisms have the capacity to restrain and stimulate corporate entrepreneurship.
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| 16. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Dressaging the riding school manager : corporate entrepreneurship through governance of managers in non-profit associations
- 2004
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- A theory based on property rights, predicting relationships between corporate governance mechanisms and corporate entrepreneurship, is developed in order to explain the entrepreneurial propensity of democratic member-based associations. The theory is tested on riding school associations. The findings indicate that the risk attitude of an association is influenced by the size of the market for managerial labour and the methods used in order to develop the manager of the organisation.
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| 17. |
- Collin, Sven-Olof, et al.
(författare)
-
Dressaging the riding school manager : corporate entrepreneurship through governance of managers in non-profit associations
- 2004
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- A theory based on property rights, predicting relationships between corporate governance mechanisms and corporate entrepreneurship, is developed in order to explain the entrepreneurial propensity of democratic member-based associations. The theory is tested on riding school associations. The findings indicate that the risk attitude of an association is influenced by the size of the market for managerial labour and the methods used in order to develop the manager of the organisation.
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| 18. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Explaining the choice of accounting standards in municipal corporations
- 2004
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Positive accounting theory (PAT) tries to explain corporations’ choices of accounting standards. Empirical research in this field has been focused on the choices made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the forces of coercive, mimetic and normative pressures presented by the environment. The sample of municipal corporations showed that the choice of standards was significantly explained by both PAT factors and institutional factors. The conclusion is that municipal corporations tend to be subject to institutional influence by accepting the practice of their auditing firm and by using specific standards order to legitimise themselves when they have reached a certain size. Additionally, they tend to act according to PAT predictions by using those standards that are able to reduce the profit to levels that society deems acceptable for municipal corporations. Accordingly, through extending the empirical domain to municipal corporations, this paper’s contribution is to show that PAT needs the complementary institutional factors in order to be capable of explaining choice of accounting standards in firms.
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| 19. |
- Collin, Sven-Olof, et al.
(författare)
-
Explaining the choice of accounting standards in municipal corporations
- 2004
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Positive accounting theory (PAT) tries to explain corporations’ choices of accounting standards. Empirical research in this field has been focused on the choices made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the forces of coercive, mimetic and normative pressures presented by the environment. The sample of municipal corporations showed that the choice of standards was significantly explained by both PAT factors and institutional factors. The conclusion is that municipal corporations tend to be subject to institutional influence by accepting the practice of their auditing firm and by using specific standards order to legitimise themselves when they have reached a certain size. Additionally, they tend to act according to PAT predictions by using those standards that are able to reduce the profit to levels that society deems acceptable for municipal corporations. Accordingly, through extending the empirical domain to municipal corporations, this paper’s contribution is to show that PAT needs the complementary institutional factors in order to be capable of explaining choice of accounting standards in firms.
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| 20. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Gendered career rein : a gender analysis of the certification process of auditors in Sweden
- 2006
-
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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| 21. |
- Collin, Sven-Olof, et al.
(författare)
-
Gendered career rein : a gender analysis of the certification process of auditors in Sweden
- 2006
-
Bok (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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| 22. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Governance of volunteers in municipalities : institutional differences and similarities between Italy and Sweden
- 2001
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The paper is investigating invariant factors and the possible institutional variance produced by differences between countries, that impede or stimulate the utilisation of voluntary labour in municipalities, using data from one Italian and one Swedish municipality. Our major findings are 1. that the major invariant factor is that the uncertainty of the voluntary labour stimulates the mediation of it through organisations, and 2. that the institutional variance is influenced by the state actions.
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| 23. |
- Collin, Sven-Olof, et al.
(författare)
-
Governance of volunteers in municipalities : institutional differences and similarities between Italy and Sweden
- 2001
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The paper is investigating invariant factors and the possible institutional variance produced by differences between countries, that impede or stimulate the utilisation of voluntary labour in municipalities, using data from one Italian and one Swedish municipality. Our major findings are 1. that the major invariant factor is that the uncertainty of the voluntary labour stimulates the mediation of it through organisations, and 2. that the institutional variance is influenced by the state actions.
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| 24. |
- Collin, Sven-Olof, 1957-
(författare)
-
Governance strategy : turning governance into action
- 2007
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance (CG) needs to acknowledge the intentional part of governance, where an actor of governance uses the set of corporate governance mechanisms in order to influence the agent to create a performance that will satisfy the interest of the principal. This paper offers a conception of this activity through the concept of governance strategy. The concept is derived within the context of agency theory and applied to two empirical organisations seldom investigated in CG research: the organisation of a riding school in a democratic not-for-profit association and the organisation of multinational corporations in a business group.
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| 25. |
- Collin, Sven-Olof
(författare)
-
Governance strategy : turning governance into action
- 2007
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance (CG) needs to acknowledge the intentional part of governance, where an actor of governance uses the set of corporate governance mechanisms in order to influence the agent to create a performance that will satisfy the interest of the principal. This paper offers a conception of this activity through the concept of governance strategy. The concept is derived within the context of agency theory and applied to two empirical organisations seldom investigated in CG research: the organisation of a riding school in a democratic not-for-profit association and the organisation of multinational corporations in a business group.
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| 26. |
- Collin, Sven-Olof, 1957-
(författare)
-
Ownership strategy : a holistic and praxis oriented view on corporate governance
- 2001
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Swedish municipalities are sometimes using wholly owned corporations in order to conduct certain municipal operations. They have, however, been criticised for being passive owners. This paper presents a development of the concept of ownership strategy, with the aim of reconciling the fragmented field of corporate governance. The concept is empirically developed in order to explore the ownership strategies of municipal owners. From data collected through a survey from Swedish municipalities, it is showed that the municipalities to a certain extent act in accordance to rational ownership strategies.
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| 27. |
- Collin, Sven-Olof
(författare)
-
Ownership strategy : a holistic and praxis oriented view on corporate governance
- 2001
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Swedish municipalities are sometimes using wholly owned corporations in order to conduct certain municipal operations. They have, however, been criticised for being passive owners. This paper presents a development of the concept of ownership strategy, with the aim of reconciling the fragmented field of corporate governance. The concept is empirically developed in order to explore the ownership strategies of municipal owners. From data collected through a survey from Swedish municipalities, it is showed that the municipalities to a certain extent act in accordance to rational ownership strategies.
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| 28. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Strategy/structure and organisational development in riding schools : a model relating corporate governance and corporate entrepreneurship in the frame of property rights
- 2004
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance, CG, is mainly occupied with the disciplining aspects of governance system on listed corporations. Corporate entrepreneurship, CE, has been occupied with the enabling aspects of developmental activities within listed corporations and SMEs. The ambition of this paper is to present an integrated theory of CG and CE, claiming CG to have influence on CE. In order to reduce the complexity in this endeavour, the paper focuses on two CG mechanisms, the classical Chandlarian mechanisms of strategy and structure. The empirical focus abandons the commonly investigated listed corporations and focuses instead on the non-profit association and the privately held firm, active within the riding industry. The analysis indicates that the privately held firm and the non-profit association differ in characteristics of the CG mechanisms. However, these differences do not indicate significant different influence on CE.
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| 29. |
- Collin, Sven-Olof, et al.
(författare)
-
Strategy/structure and organisational development in riding schools : a model relating corporate governance and corporate entrepreneurship in the frame of property rights
- 2004
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance, CG, is mainly occupied with the disciplining aspects of governance system on listed corporations. Corporate entrepreneurship, CE, has been occupied with the enabling aspects of developmental activities within listed corporations and SMEs. The ambition of this paper is to present an integrated theory of CG and CE, claiming CG to have influence on CE. In order to reduce the complexity in this endeavour, the paper focuses on two CG mechanisms, the classical Chandlarian mechanisms of strategy and structure. The empirical focus abandons the commonly investigated listed corporations and focuses instead on the non-profit association and the privately held firm, active within the riding industry. The analysis indicates that the privately held firm and the non-profit association differ in characteristics of the CG mechanisms. However, these differences do not indicate significant different influence on CE.
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| 30. |
- Collin, Sven-Olof, 1957-
(författare)
-
The board's functional emphasis : a contingency approach
- 2005
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.
|
|
| 31. |
- Collin, Sven-Olof
(författare)
-
The board's functional emphasis : a contingency approach
- 2005
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.
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| 32. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
The relationship between grade and university prestige
- 2007
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The paper is dealing with the threat towards university standards in Sweden, when the university system is facing a decreasing demand on education. We claim that there is a pressure towards higher grades and less working load on the students. The effect could be a slight decline of prestige for universities, but a step decline in academic standards at the university colleges since they have weaker academic traditions, staff and students, and experience a stronger political pressure from the local community. The reasoning is made with resonance from a case describing experiences from an accounting programme produced at a university college.
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| 33. |
- Collin, Sven-Olof, et al.
(författare)
-
The relationship between grade and university prestige
- 2007
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The paper is dealing with the threat towards university standards in Sweden, when the university system is facing a decreasing demand on education. We claim that there is a pressure towards higher grades and less working load on the students. The effect could be a slight decline of prestige for universities, but a step decline in academic standards at the university colleges since they have weaker academic traditions, staff and students, and experience a stronger political pressure from the local community. The reasoning is made with resonance from a case describing experiences from an accounting programme produced at a university college.
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| 34. |
- Collin, Sven-Olof, 1957-
(författare)
-
Why is there no relationship between ownership concentration and performance in Sweden?
- 2002
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Ever since Adam Smith there has been a contention that dispersed ownership in a joint stock company is accompanied by low firm performance. This belief has reached its theoretical hights in agency theory. The aim of the paper is to show that mthe contention has to be developed in order to be more attuned with empirical data. It will be argued 1.) That the influence of ownership structure upon performance is mediated through mechanisms inside the firm, the strategy being the most prominent; 2.) That performance has to be divided into profit and risk, and into firm performance, using accounting data, and market performance, using share market performance data; 3.) That the ownership structure is not exclusively a factor that influences the firm, but that the firm and its strategy influence the ownership structure through attracting certain shareholders and repulse others; 4.) That ownership structure is but one mechanism of several corporate governance mechanisms and that performance is ultimately influenced by the mix of the mechanisms; and 5.) Those institutional differences, such as culture, traditions, legislation and history, influence the opportunity set of corporate governance structures and therefore the relative importance of ownership structures in influencing the performance of the firm. A data set from Sweden and from the hard years of 1990 is used in order to empirically support the statements.
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| 35. |
- Collin, Sven-Olof
(författare)
-
Why is there no relationship between ownership concentration and performance in Sweden?
- 2002
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Ever since Adam Smith there has been a contention that dispersed ownership in a joint stock company is accompanied by low firm performance. This belief has reached its theoretical hights in agency theory. The aim of the paper is to show that mthe contention has to be developed in order to be more attuned with empirical data. It will be argued 1.) That the influence of ownership structure upon performance is mediated through mechanisms inside the firm, the strategy being the most prominent; 2.) That performance has to be divided into profit and risk, and into firm performance, using accounting data, and market performance, using share market performance data; 3.) That the ownership structure is not exclusively a factor that influences the firm, but that the firm and its strategy influence the ownership structure through attracting certain shareholders and repulse others; 4.) That ownership structure is but one mechanism of several corporate governance mechanisms and that performance is ultimately influenced bythe mix of the mechanisms; and 5.) Those institutional differences, such as culture, traditions, legislation and history, influence the opportunity set of corporate governance structures and therefore the relative importance of ownership structures in influencing the performance of the firm. A data set from Sweden and from the hard years of 1990 is used in order to empirically support the statements.
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| 36. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Window of entrepreneurship : explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools
- 2003
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The theoretical aim of the paper is to create a synthesis between the science of disciplining action, i.e., corporate governance (CG), and the science of enabling actions within an organisation, i.e., corporate entrepreneurship (CE). The major analytical concept used in the paper in order to fulfil the synthesising aim is window of entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated, mainly through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action if it experiences a situation that is interpreted as a threat, an opportunity, an organisational strength or a weakness. Among the factors influencing the window of entrepreneurship are CG mechanisms prominent. We explore the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board of directors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been showed that corporate entrepreneurship is a propensity that can be triggered and terminated.
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| 37. |
- Collin, Sven-Olof, et al.
(författare)
-
Window of entrepreneurship : explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The theoretical aim of the paper is to create a synthesis between the science of disciplining action, i.e., corporate governance (CG), and the science of enabling actions within an organisation, i.e., corporate entrepreneurship (CE). The major analytical concept used in the paper in order to fulfil the synthesising aim is window of entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated, mainly through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action if it experiences a situation that is interpreted as a threat, an opportunity, an organisational strength or a weakness. Among the factors influencing the window of entrepreneurship are CG mechanisms prominent. We explore the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board ofdirectors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been showed that corporate entrepreneurship is a propensity that can be triggered and terminated.
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| 38. |
- Corvellec, Hervé, 1961-
(författare)
-
Narratives of organisational performances
- 2002
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Whereas management theory and practice tend to adopt an objectifying perspective and regard an organisation's performances literally as what the organisation achieves, I introduce in this paper a distinction between organisational life and the various accounts that are made of this life or its impacts on the organisation's environment. Reminding the reader that what is achieved within an organisation is, with rare exception, accessible to our understanding only through accounts that are made of these achievements, I suggest that it would be more correct to approach an organisation's performances as accounts rather than as objectified acts or results. Having redefined an organisation's performances as accounts, I then explore the structural qualities of performance accounts. I emphasise that they are narratives of achievements and that they are specific enough to constitute a genre. Turning thereafter toward the societal role of performance narratives as a genre, I introduce the conclusive argument of the paper. Taken together, the millions of performance narratives that management produces and consumes daily constitute a vast narrative fresco aimed at reassuring us that late modernity actually manages fulfil its promises of progress. Performance narratives, far from being politically neutral, keep the modernist dream afloat and contribute in a decisive manner to maintain the social order that is attached to it.
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| 39. |
- Corvellec, Hervé
(författare)
-
Narratives of organisational performances
- 2002
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Whereas management theory and practice tend to adopt an objectifying perspective and regard an organisation's performances literally as what the organisation achieves, I introduce in this paper a distinction between organisational life and the various accounts that are made of this life or its impacts on the organisation's environment. Reminding the reader that what is achieved within an organisation is, with rare exception, accessible to our understanding only through accounts that are made of these achievements, I suggest that it would be more correct to approach an organisation's performances as accounts rather than as objectified acts or results. Having redefined an organisation's performances as accounts, I then explore the structural qualities of performance accounts. I emphasise that they are narratives of achievements and that they are specific enough to constitute a genre. Turning thereafter toward the societal role of performance narratives as a genre, I introduce the conclusive argument of the paper. Taken together, the millions of performance narratives that management produces and consumes daily constitute a vast narrative fresco aimed at reassuring us that late modernity actually manages fulfil its promises of progress. Performance narratives, far from being politically neutral, keep the modernist dream afloat and contribute in a decisive manner to maintain the social order that is attached to it.
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| 40. |
- Emsfors, Erling, 1951-, et al.
(författare)
-
Skillnader mellan ekonomistyrsystem, typ av situation och prestation i småföretag
- 2001
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Studies have shown mixed results whether there is a positive relationship between small businesses’ management accounting information and their success. In uncertain situations decision-makers tend to rely on their visions and experiences rather than on formal decision-making models. Entrepreneurship is based on uncertainty and innovation, and may therefore be inhibited by management accounting aiming at reducing uncertainty. Small businesses are partly entrepreneurs, partly ‘livelihood businesses’. The question in this paper is: Are there systems of management accounting in small businesses that are less or more effective in different situations? In a cluster analysis of 124 small businesses we found four relevant systems of management accounting regarding line of business. Moreover, there were significant differences in the market effectiveness when the uncertainty of the situation increased. Finally, the difference between the four systems was significant in the combination of strategic behaviour/pay to board/MD.
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| 41. |
- Emsfors, Erling, et al.
(författare)
-
Skillnader mellan ekonomistyrsystem, typ av situation och prestation i småföretag
- 2001
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Studies have shown mixed results whether there is a positive relationship between small businesses’ management accounting information and their success. In uncertain situations decision-makers tend to rely on their visions and experiences rather than on formal decision-making models. Entrepreneurship is based on uncertainty and innovation, and may therefore be inhibited by management accounting aiming at reducing uncertainty. Small businesses are partly entrepreneurs, partly ‘livelihood businesses’. The question in this paper is: Are there systems of management accounting in small businesses that are less or more effective in different situations? In a cluster analysis of 124 small businesses we found four relevant systems of management accounting regarding line of business. Moreover, there were significant differences in the market effectiveness when the uncertainty of the situation increased. Finally, the difference between the four systems was significant in the combination of strategic behaviour/pay to board/MD.
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| 42. |
- Falkman, Pär, et al.
(författare)
-
Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting
- 2006
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonisation and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards and legislation was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers. The supposition, suggested by institutional theory, that large municipalities should produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general, could not be rejected. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.
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| 43. |
- Falkman, Pär, et al.
(författare)
-
Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonisation and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards and legislation was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers. The supposition, suggested by institutional theory, that large municipalities should produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general, could not be rejected. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.
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| 44. |
- Grossi, Giuseppe, et al.
(författare)
-
Consolidated financial reports in local government : a comparative analysis of IPSASB and SCMA
- 2007
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.
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| 45. |
- Grossi, Giuseppe, et al.
(författare)
-
Consolidated financial reports in local government : a comparative analysis of IPSASB and SCMA
- 2007
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.
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| 46. |
|
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| 47. |
- Holmberg, Leif, 1943-
(författare)
-
Forskare, consult eller morsa : handledares uppfattning om kvalité vid handledning av examensuppsatser
- 2006
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Studier av handledarrollen har visat på betydande skillnader mellan olika handledare. Framförallt har bristen på gemensam teoretisk referensram uppfattats som en väsentlig anledning till skillnaderna. I den här studien undersöks hur olika handledare vid en företagsekonomisk institution förstår sin arbetsuppgift dels med utgångspunkt från sina tidigare olika erfarenheter, dels med utgångspunkt från sin uppfattning av vad som de anser väsentliga aspekter på kvalité i handledningssituationen. De aspekter på begreppet kvalité som använts är vetenskaps-, lärande-, samhälls- och social kvalité. Resultatet visar på att de olika individuella meningsskapande processerna i huvudsak kan hänföras till två olika underförstådda referensramar som baseras på handledarens syn på den primära uppgiften att dana forskare eller konsulter. Samtidigt ser de sin egen handledarroll i samma termer d.v.s. som seniorforskare eller seniorkonsult – och ibland också i en så stödjande roll att de kan uppfattas som stormorsa.
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| 48. |
- Holmberg, Leif
(författare)
-
Forskare, consult eller morsa : handledares uppfattning om kvalité vid handledning av examensuppsatser
- 2006
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Studier av handledarrollen har visat på betydande skillnader mellan olika handledare. Framförallt har bristen på gemensam teoretisk referensram uppfattats som en väsentlig anledning till skillnaderna. I den här studien undersöks hur olika handledare vid en företagsekonomisk institution förstår sin arbetsuppgift dels med utgångspunkt från sina tidigare olika erfarenheter, dels med utgångspunkt från sin uppfattning av vad som de anser väsentliga aspekter på kvalité i handledningssituationen. De aspekter på begreppet kvalité som använts är vetenskaps-, lärande-, samhälls- och social kvalité. Resultatet visar på att de olika individuella meningsskapande processerna i huvudsak kan hänföras till två olika underförstådda referensramar som baseras på handledarens syn på den primära uppgiften att dana forskare eller konsulter. Samtidigt ser de sin egen handledarroll i samma termer d.v.s. som seniorforskare eller seniorkonsult – och ibland också i en så stödjande roll att de kan uppfattas som stormorsa.
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| 49. |
- Holmberg, Leif, 1943-
(författare)
-
Professional or administrative value patterns : clinical pathways in medical problem-solving processes
- 2007
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- A health care organization simultaneously belongs to two different institutional value patterns: a professional and an administrative value pattern. At the administrative level medical problem-solving processes are generally perceived as the efficient application of familiar chains of activities to well-defined problems; and a low task uncertainty is therefore assumed at the work-floor level. This assumption is further reinforced through clinical pathways and other administrative guidelines. However, studies have shown that in clinical practice such administrative guidelines are often considered inadequate and difficult to implement mainly because physicians generally perceive task uncertainty to be high and that the guidelines do not cover the scope of encountered deviations. The current administrative level guidelines impose uniform structural features that meet the requirement for low task uncertainty. Within these structural constraints physicians must organize medical problem-solving process to meet any task uncertainty that may be encountered. Medical problem-solving processes with low task uncertainty need to be organized independently of processes with high task uncertainty. Each process must be evaluated according to different performance standards and needs to have autonomous administrative guideline models. Although clinical pathways seem appropriate when there is low task uncertainty, other kinds of guidelines are required when the task uncertainty is high.
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| 50. |
- Holmberg, Leif
(författare)
-
Professional or administrative value patterns? : clinical pathways in medical problem-solving processes
- 2007
-
Ingår i: Health Services Management Research. - Kristianstad : SAGE Publications Ltd. - 0951-4848 .- 1758-1044. ; 20:4, s. 238-243
-
Tidskriftsartikel (refereegranskat)abstract
- A health-care organization simultaneously belongs to two different institutional value patterns: a professional and an administrative value pattern. At the administrative level, medical problem-solving processes are generally perceived as the efficient application of familiar chains of activities to well-defined problems; and a low task uncertainty is therefore assumed at the work-floor level. This assumption is further reinforced through clinical pathways and other administrative guidelines. However, studies have shown that in clinical practice such administrative guidelines are often considered inadequate and difficult to implement mainly because physicians generally perceive task uncertainty to be high and that the guidelines do not cover the scope of encountered deviations. The current administrative level guidelines impose uniform structural features that meet the requirement for low task uncertainty. Within these structural constraints, physicians must organize medical problem-solving processes to meet any task uncertainty that may be encountered. Medical problem-solving processes with low task uncertainty need to be organized independently of processes with high task uncertainty. Each process must be evaluated according to different performance standards and needs to have autonomous administrative guideline models. Although clinical pathways seem appropriate when there is low task uncertainty, other kinds of guidelines are required when the task uncertainty is high.
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