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- Carrington, Thomas, 1974-, et al.
(författare)
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The politics of profit production
- 2022
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald. - 1176-6093 .- 1758-7654. ; 19:4, s. 441-472
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - This paper aims to analyze the process of producing a reported profit number to understand how different actors overcome the tensions arising from the often conflicting value frames that apply in different situations during this process and how the actors can benefit from the ensuing friction.Design/methodology/approach - The tensions found in the profit production process are theorized in terms of dissonance (Stark, 2009), emphasizing how multiple voices, drawing on different value frames, contribute to the search for a profit number. The authors study this by means of a case study of a large listed company in the construction industry, where, because of how judgment pervades the profit production process, the search for profit is particularly exposed.Findings - The authors find three important value frames – caution, control and compliance – which managers, accountants and auditors draw on in the profit production process, depending on the situation they find themselves in. With this finding, the authors contribute to the previous research on financial reporting and management work and the production of profits by demonstrating how the relationships between the involved actors – primarily the auditor–client relationship – can be characterized by principled and constructive rivalry in which competing value frames can coexist alongside each other and how the dissonance created in these situations can produce generative and productive friction.Originality/value - Previous research has mostly focused on profit measurement, taking the existence of a “true” profit number for granted. The auditor–client negotiation literature typically suggests that actors endeavor to solve situations in a zero-sum game where different value frames are present. This paper, drawing on an incipient theoretical approach to accounting research which emphasizes multivocality and perspective, contributes to the nascent research on financial accounting and management work in general and the profit production process in particular. With empirical illustrations of the dissonance found in this process, this paper suggests that tensions resulting from dissonance (Stark, 2009) may be a resource in situations like the profit production process.
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- Eklöv Alander, Gunilla, 1967-
(författare)
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Byrårotation är knappast effektivt!
- 2011
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Ingår i: Balans. - Stockholm : Far Förlag. - 0346-8208. ; :4, s. 1-
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Tidskriftsartikel (populärvet., debatt m.m.)
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- Eklöv Alander, Gunilla, 1967-
(författare)
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Clash of corporate governance logics obscuring auditor independence
- 2019
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Ingår i: International Journal of Auditing. - : Wiley. - 1090-6738 .- 1099-1123. ; 23:2, s. 336-351
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Konferensbidrag (refereegranskat)abstract
- Audit committees are regarded by regulators as beneficial for improving audit independence and are hence globally enforced. This study aligns with research that questions whether audit committees function well in nations that differ from the Anglo‐Saxon model. The aim of the study is to examine if the auditor and audit committee relationship conforms with a Swedish or Anglo‐Saxon logic, and to analyze the impact on auditor independence. A critical discourse analysis is undertaken on corporate governance reports and three dimensions of logics are found: one complying with Swedish logic (compliance) and two according to Anglo‐Saxon logic (varieties of subordination). The study indicates that the discourse on audit committees following an Anglo‐Saxon logic in this national setting constructs a power relation with the auditor that hampers the auditor's independence, and hence, that auditor independence is context bound. The importance of the composition of the audit committee and its members independence also from larger owners is discussed. The study contributes to research that marks the importance of a better understanding of national jurisdictions before international harmonization can be achieved.
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- Eklöv Alander, Gunilla, 1967-
(författare)
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En bok om revision
- 2019
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Bok (övrigt vetenskapligt/konstnärligt)
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- Eklöv Alander, Gunilla, 1967-
(författare)
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HQ blottlägger kunskapslucka
- 2011
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Ingår i: Ekonomisverige.se. - Stockholm : Far Förlag. ; :2/11, s. 1-
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Recension (populärvet., debatt m.m.)
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- Eklöv Alander, Gunilla, 1967-
(författare)
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Innefattar undervisningen i redovisning etik?
- 2019
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Ingår i: Ekonomisk Debatt. - 0345-2646. ; 47:6, s. 43-54
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Vid Sveriges högre lärosäten examineras varje år hundratals studenter med en kandidatexamen i företagsekonomi, inriktning redovisning. Under senare år har ett flertal företagsskandaler väckt uppmärksamhet, där finansiella rapporter visat sig innehålla missvisande information som företagsledningen avgivit till aktieägarna. Dessa felaktiga rapporter drabbar aktieägarna ekonomiskt, men angår också hela samhället. Här undersöks hur kursplanerna vid Sveriges sju största lärosäten med utbildning i företagsekonomi behandlar etik inom delämnesområdet redovisning. Resultatet visar att endast 19,5 procent av kurserna har etik i innehållsbeskrivningen och 37 procent har etik i lärandemålen. Etik hanteras i förekommande fall ytligt och främst inom ramen för principal-agentteorin och hållbarhet.
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- Eklöv Alander, Gunilla, 1967-
(författare)
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Internal auditor independence as a situated practice : four archetypes
- 2023
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Ingår i: Accounting, Auditing & Accountability Journal. - : Emerald. - 0951-3574. ; 36:9, s. 108-134
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.Design/methodology/approach: A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.Findings: The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.Research limitations/implications: The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.Practical implications: Internal auditors may understand their practice differently through the archetypes that result from this study.Social implications: Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.Originality/value: This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.
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- Eklöv Alander, Gunilla, 1967-, et al.
(författare)
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Managing Ambiguity: Internal Auditors on their role and function in Swedish Public Sector Agencies
- 2021
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Although the literature on internal auditing is only burgeoning, it provides knowledge on the conflicts inherent to the role of internal auditors. Given such circumstances we ask how internal auditors frame their own role and function, in order to understand the basis on which they find support to handle the situations they face. Based on 29 semi-structured interviews with internal audit executives in Swedish public sector agencies this study describes the role of the internal auditor as a bundle of aspects and facets in tension with each other and how internal auditors frame and manage the complexity and precariousness that they find themselves in. In doing this we contribute to the literature on the role of the internal auditor from the perspective of Swedish internal auditors and how they manage conflicting demands.
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- Eklöv Alander, Gunilla, 1967-
(författare)
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Nedskrivning av goodwill
- 2011. - 4
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Ingår i: Bonnier ledarskapshandböcker. - Stockholm : Bonnier Business Publishing AB. - 9789188595232 ; , s. 1-18
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Bokkapitel (refereegranskat)
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