| 1. |
- Anjou, Annette, 1975-, et al.
(författare)
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Strategi styrning och konkurrenskraft : ett pågående forskningsprogram
- 2007
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Ingår i: Nordisk workshop XII i ekonomi- och verksamhetsstyrning vid Uppsala universitet,2007.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Syftet med uppsatsen är att ge en översikt över programmet med fokus på bakgrund, forskningsfrågor och metod. Uppsatsen avslutas med några korta reflektioner över det pågående programmet (omfattning 9 sidor).
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| 2. |
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| 3. |
- Blomkvist, Katarina, 1980-, et al.
(författare)
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Globalization Strategies : Strategic Adaptations and Pathways Ahead for Swedish Multinational Corporations
- 2021
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This report sets out to explore possible adaptations in the strategies of Swedish multinational corporations (MNCs) following changes in economic globalization. Specifically, it investigates the possible shifts and future directions of strategies to the global drivers of technology, politics, and sustainability, and how these drivers may impact the future competitiveness of Swedish firms. Using data from 20 in-depth interviews with CEOs, CFOs, and other executive decision-makers, representing 19 Swedish MNCs, the results suggest this is a major question for both concern and opportunity with regards to the future competitiveness of these firms. Specifically, the report highlights the following main conclusions:A strong global corporate identity coupled with a Swedish moral compass: Swedish MNCs view themselvesas global but with strong local embeddedness. Yet, interestingly, a moral compass with a Swedish flavor suggests a ‘Swedish way’ of conducting business, even in far-away locations.Parallelism in changing value chains: The political risks of being a global firm are evident. The firms areacutely aware of risks associated with disruptions in their value chains, and some firms have responded byconsidering their value chain configurations or are even developing several sets of value chains. This parallelism is deemed to facilitate de-coupling of regions and lower the risks stemming from external shocks.Reshoring to Sweden is not an option: Surprisingly few firms seem to consider reshoring value chain activitiesto Sweden to be an attractive option. This is despite movement in the locational footprint where the firms are abandoning or considering pulling out of markets due to unfavorable conditions relating to political andsustainability issues.The big bet on sustainability: Many firms are positioning their businesses based upon a vision of providing sustainable products and services. The big bet on sustainability offers many opportunities and could propel Swedish MNCs to a strong position on the global market for sustainable products, rendering a price premium.To conclude, the last 18 months have made firms well aware of the strengths and the weaknesses in their strategic orientation. Firm resilience appears as generally high with few firms reporting that the pandemic itself will have significant long-term effects on MNC strategies. Moving forward, Swedish MNCs seem equipped to combine a business strategy of new technology with sustainable solutions. The activity strategy shows indications of becoming increasingly regional, which could prove to be supportive of the often-decentralized strategies adopted by the Swedish MNCs.
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| 4. |
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| 5. |
- Eriksson-Zetterquist, Ulla, 1967, et al.
(författare)
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On the use and usefulness of theories and perspectives: A reply to Brunsson
- 2021
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Ingår i: Scandinavian Journal of Management. - : Elsevier BV. - 0956-5221 .- 1873-3387. ; 37:4
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Tidskriftsartikel (refereegranskat)abstract
- The present paper is a reply to Brunsson (2021b), who wrote a commentary on the edited volume Theories and Perspectives in Business Administration (Eriksson-Zetterquist, Hansson & Nilsson, 2020). Although we agree with Brunsson on several points, we nevertheless argue that students need to learn about different theories and perspectives. First, the use of theories and perspectives as analytical tools will help students to describe and analyze a certain phenomenon. Second, to be able to theorize students need to acquire fundamental knowledge of the background and the specificities of the theory or perspective in use. Third, an awareness of the diversity of theories and perspectives that exists within the business administration discipline is a prerequisite to being able to contribute to the creation of new knowledge. Finally, we do not agree with Brunsson that the multitude of theories and perspectives in the business administration discipline is a sign of "an inferiority complex". It is the outcome of the vitality and viability of the discipline.
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| 6. |
- Eriksson-Zetterquist, Ulla, 1967, et al.
(författare)
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Theories and perspectives : Analysis and conclusions
- 2020. - 1
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Ingår i: Theories and Perspectives in Business Administration. - Lund : Studentlitteratur AB. - 9789144127088 ; , s. 463-485
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 7. |
- Eriksson-Zetterquist, Ulla, 1967, et al.
(författare)
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Theories and perspectives
- 2020. - 1
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Ingår i: Theories and Perspectives in Business Administration. - Lund : Studentlitteratur AB. - 9789144127088 ; , s. 13-32
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 8. |
- Grant, Michael
(författare)
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MAKING ACQUISITIONS
- 2018
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis examines acquisition-making, that is, activities and events leading up to the completion or cancellation of an acquisition. Acquisition-making involves people, from various areas of expertise, who are managed by and organized in what in this thesis is called a professional acquisition organization (PAO). The PAO is a small task force consisting of people from the acquirer and advisers assigned to make the acquisition. In addition to the PAO, decision-makers are obviously involved. However, the thesis especially examines the PAO’s activities. The setting is serial acquirers in which the PAO is managed by a special group of people appointed for this task.Acquisition-making is examined through a literature review of qualitative process research in M&A and three explorative case studies. These encompass a study of the role of the PAO in acquisition decision-making; a study of how strategic and financial rationales are produced; and a study of the role of management control systems in secret organizations such as PAOs.The findings of these studies contribute to our knowledge about how acquisitions are made in three ways. First, the findings show how the PAO plays a critical role in acquisition decision-making, emanating from a division of labor between the PAO and decision-makers. This enables the PAO to enhance or attenuate the perceived benefits of an acquisition when informing decision-makers. The respective purposes would be to receive approval for the acquisition, or to show improved performance after it is made. Second, the findings show how the key reasons for making an acquisition, through the strategic and financial rationales, are made by judgments based on intuitive expertise. Thus, the study provides an explanation for and understanding of how concepts such as cash flows are used in evaluating acquisitions. This implies that the expertise of the practitioners producing the strategic and financial rationales is of utmost importance for acquisition decisions, probably more so than the tools used. Third, the findings show that management control systems are important for how confidential information is concealed and made visible in acquisition-making, revealing different categories of secrets to different insiders and outsiders throughout acquisition-making.
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| 9. |
- Nilsson, Fredrik, 1967-, et al.
(författare)
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Foreword
- 2022
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Ingår i: Management and Information Technology after Digital Transformation. - Abingdon and New York : Routledge. - 9780367612764 - 9780367628789 - 9781003111245 ; , s. xxv-xxviii
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 10. |
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| 11. |
- Ahlström, Petter, 1970-, et al.
(författare)
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Affärsstrategier och seniorbostadsmarknaden
- 2005
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Ingår i: Fastighetsnytt. - 1104-8913. ; 12 nr 5, s. 36-37
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- Artikeln beskriver några av resultaten från licentiatavhandlingen "Affärsstrategier för seniorbostadsmarknaden" av Petter Ahlström.
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| 12. |
- Ahlström, Petter, 1970-, et al.
(författare)
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Att mobilisera och vårda samverkan i forskning
- 2007
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Ingår i: Högskolor och samhälle i samverkan 2007 HSS07,2007.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Kunskapsutveckling är en långsiktig process där kontaktskapande och kontaktvård ofta har stor omfattning jämfört med den konkreta forskningsinsatsen. Utmaningen är att mobilisera och vårda en allians där forskare och praktiker samverkar. Ibland kan även finansiärer ha en aktiv roll. Intresse för forskningsinsatsen är en viktig utgångspunkt för samverkan men inte sällan finns det ytterligare orsaker till att ett samarbete kommer till stånd och består. Teoretisk inspiration för att diskutera detta kan hämtas från studier av s.k. imaginära och virtuella organisationer. I uppsatsen diskuteras detta mot bakgrund av erfarenheter från faktiska forskningsprojekt.
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| 13. |
- Ahlström, Petter, 1970-, et al.
(författare)
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Att mobilisera och vårda samverkan i forskning
- 2008. - 1
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Ingår i: Gemensamt kunskapande - den interaktiva forskningens praktik. - Växjö : Växjö University Press. - 9789176366219 ; , s. 115-132
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- I en tid då universitetens kunskapsmonopol är på väg att brytas får en nära samverkan mellan forskare, finansiär och studieobjekt en allt större betydelse (Nowotny et al., 2002, "Re-thinking Science"). Denna typ av samverkan är en central utgångspunkt i interaktiv forskning där ett vanligt syfte är att bedriva praktiknära studier med stor utomvetenskaplig relevans. I denna uppsats diskuteras hur samverkan mobiliseras och vårdas. Frågor som behandlas är hur forskarnas och praktikernas intressen ska förenas samt vad forskarna kan göra för att skapa rimliga förväntningar hos praktikerna och sprida sina resultat. Diskussionen baseras på egna erfarenheter där ett antal minifall får illustrera vad vi uppfattar vara typiska utmaningar i den här typen av samarbeten.
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| 14. |
- Ahlström, Petter, 1970-, et al.
(författare)
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Boende för äldre - utmaningar och möjligheter
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Det projekt som här avrapporteras är initierat och finansierat av Sveriges Kommuner och Landstings FoU-fond för fastighetsfrågor. I rapporten diskuteras och analyseras ett antal faktorer som kan antas påverka kommunernas kostnader, i vid bemärkelse, för service, vård och omsorg. Analysen inriktas på hur utformningen av dagens och framtidens boende för äldre kan antas påverka kostnadsläget. Rapporten omfattar 88 sidor.
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| 15. |
- Ahlström, Petter, 1970-, et al.
(författare)
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Mobilising and nurturing collaboration in research - the value of a focused imagination
- 2007
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Ingår i: International Journal of Action Research. - 1861-1303 .- 1861-9916. ; 3:No 3, s. 297-327
-
Tidskriftsartikel (refereegranskat)abstract
- Establishing and nurturing contacts are important and time-consuming elements of interactive research. It is usually the researcher who has to establish and nurture collaboration with practitioners, a task that is not normally part of traditional research. A mutual interest in the subject of the research is a prerequisite for collaboration, but there are quite often other factors that explain why collaboration begins and endures. On the basis of the experience gained in a number of interactive research projects, we address the conditions required for an effective and lasting interplay between collaborating partners. Theoretical inspiration has been provided by studies of so-called imaginary organisations.
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| 16. |
- Ahlström, Petter, et al.
(författare)
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Why space is not enough : Service innovation and service delivery in senior housing
- 2022. - 1
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Ingår i: Management and Information Technology after Digital Transformation. - Abingdon and New York : Routledge. - 9780367612764 - 9780367628789 - 9781003111245 ; , s. 72-80
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Bokkapitel (refereegranskat)abstract
- This chapter discusses senior housing to support the well-being of older individuals through the provision of physical and social resources. The authors show how digital services contribute to these developments by increasing the resources available and the capacity of older people to integrate resources and take advantage of the value-creating opportunities offered by senior housing solutions. They point out that senior users play a crucial role as active co-creators of their own well-being and contributors to both service innovation and service delivery. As digital services become essential for how older people manage their daily lives, they need to be more integrated in the physical spaces where the actions and memories that shape the lives of seniors take place. Digital services have the potential to both create and deliver new services that will enhance these experiences, which makes their integration with the physical space an important and inseparable component of service innovation and delivery in the context of senior housing.
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| 17. |
- Ahrentorp, Fredrik, et al.
(författare)
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Sensitive magnetic biodetection using magnetic multi-core nanoparticles and RCA coils
- 2017
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Ingår i: Journal of Magnetism and Magnetic Materials. - : Elsevier BV. - 0304-8853 .- 1873-4766. ; 427, s. 14-18
-
Tidskriftsartikel (refereegranskat)abstract
- We use functionalized iron oxide magnetic multi-core particles of 100 nm in size (hydrodynamic particle diameter) and AC susceptometry (ACS) methods to measure the binding reactions between the magnetic nanoparticles (MNPs) and bio-analyte products produced from DNA segments using the rolling circle amplification (RCA) method. We use sensitive induction detection techniques in order to measure the ACS response. The DNA is amplified via RCA to generate RCA coils with a specific size that is dependent on the amplification time. After about 75 min of amplification we obtain an average RCA coil diameter of about 1 mu m. We determine a theoretical limit of detection (LOD) in the range of 11 attomole (corresponding to an analyte concentration of 55 fM for a sample volume of 200 mu L) from the ACS dynamic response after the MNPs have bound to the RCA coils and the measured ACS readout noise. We also discuss further possible improvements of the LOD.
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| 18. |
- Andéhn, Mikael, et al.
(författare)
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Facets of country image and brand equity : Revisiting the role of product categories in country-of-origin effect research
- 2016
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Ingår i: Journal of Consumer Behaviour. - : Wiley. - 1472-0817 .- 1479-1838. ; 15:3, s. 225-238
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Tidskriftsartikel (refereegranskat)abstract
- The country-of-origin effect is a topic central to the field of international marketing. Country of origin has been found to exert a particularly potent effect on consumer evaluation in situations where there is a strong link between a country and a particular product category. The present study provides further insight into how this particular effect can be understood. Drawing on a novel conceptualization of how country image and product categories interact, this study tested the relative evaluative relevance of product category with respect to estimates of brand equity across a variety of product categories. The findings suggest that facets of a country's image that are more closely related to the evaluation situation exert a greater influence on the evaluation of brands. This result encourages scholars as well as practitioners to re-evaluate which situations might cause the country of origin effect to hold managerial relevance and paves the way for new paths toward a more comprehensive understanding of the effect.
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| 19. |
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| 20. |
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| 21. |
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| 22. |
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| 23. |
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Auditing Transformation : Regulation, Digitalisation and Sustainability
- 2024
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Samlingsverk (redaktörskap) (refereegranskat)abstract
- This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing.It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry.This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers
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| 24. |
- Blanco, A., et al.
(författare)
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Performance of timing resistive plate chambers with relativistic neutrons from 300 to 1500 MeV
- 2015
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Ingår i: Journal of Instrumentation. - : IOP Publishing. - 1748-0221. ; 10:2
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Tidskriftsartikel (refereegranskat)abstract
- A prototype composed of four resistive plate chamber layers has been exposed to quasi-monoenergetic neutrons produced from a deuteron beam of varying energy (300 to 1500 AMeV) in experiment S406 at GSI, Darmstad, Germany. Each layer, with an active area of about 2000 × 500 mm2, is made of modules containing the active gaps, all in multigap construction. Each gap is defined by 0.3 mm nylon mono-filaments positioned between 2.85 mm thick float glass electrodes. The modules are operated in avalanche mode with a non-flammable gas mixture composed of 90% C2H2F4 and 10% SF6. The signals are readout by a pick-up electrode formed by 15 copper strips (per layer), spaced at a pitch of 30 mm, connected at both sides to timing front end electronics. Measurements of the time of flight jitter of neutrons, in the mentioned energy range, point to a contribution of the resistive plate chamber in the order of 150 ps, independent of the neutron energy.
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| 25. |
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| 26. |
- 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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| 27. |
- Crawford, Jason, et al.
(författare)
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Enterprise Risk Management In Sweden
- 2021
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Ingår i: Enterprise Risk Management in Europe. - UK : Emerald Group Publishing Limited. - 9781838672461 - 9781838672454 ; , s. 211-226
-
Bokkapitel (refereegranskat)abstract
- The aim of this research is to examine the evolvement of enterprise risk management (ERM) in Sweden. We examine how the Swedish legal and self-regulatory framework influences ERM development. We examine the impact of ERM research on practice, the professionalization of ERM facilitated by professional bodies and associations, and its promotion by the evolvement of principles and practices. This research is based on interviews with national experts at the policy level as well as four field visits to large Swedish organizations in order to deepen our understanding of ERM integration with corporate governance, accounting, and disclosures. We find that: There is no obvious misalignment between the legal and self-regulatory framework and ERM practices in organizations; ERM is more integrated with disclosures than with governance and accounting practices; decentralized organizations experience more difficulty in integrating ERM compared to centralized organizations; no tensions were evident between compliance and business partnering in the four field visits, enabling ERM integration; regulation can be useful in promoting minimum standards for ERM integration. This study adds to our understanding of ERM integration and the role of unique governing contracts in linking profitability, growth and risk from an ERM perspective. It also deepens our understanding of ERM integration as a multidimensional construct.
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| 28. |
- Crawford, Jason, et al.
(författare)
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Integrating ESG Risks into Control and Reporting : Evidence from Practice in Sweden
- 2023
-
Ingår i: Handbook of Big Data and Analytics in Accounting and Auditing. - Singapore : Springer. - 9789811944604 - 9789811944598 ; , s. 255-277
-
Bokkapitel (refereegranskat)abstract
- As transparency and accountability demands around Environmental, Social, and Governance (ESG) risk control and reporting increase, pressure is mounting on organizations to act as good corporate citizens. One avenue to meet these challenges is to integrate ESG risks into Enterprise Risk Management (ERM) in order to improve control and reporting. The aim of this chapter is to examine ESG risk integration by focusing on: (1) How ESG risk is integrated with control, i.e. incorporated into strategic and operational decision-making; and (2) How ESG is integrated into reporting, i.e. incorporated into financial and sustainability reports. Our analytical framework conceptualizes integration as a technical-social process, which has three integrating dimensions and five integrating components. We use a qualitative approach and conduct short case studies in four ESG leading Swedish organizations. The study finds that social processes are important in ESG integration and lead to increased integration on the cognitive dimension. Findings also show how technical processes support social processes, however the use of Artificial Intelligence (AI) in ESG risk management in the organizations is low, as is internal audits role in promoting ESG risk control effectiveness and reporting quality. As this is a nascent area that connects risk management, management control, and financial accounting concepts, future research should engage with leading organizations to better understand the relationships between these concepts to advance theoretical development and create practical insights useful for practitioners.
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| 29. |
-
Ekonomiska informationssystem : Där ekonomi och IT möts
- 2006. - 1
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- Hur tar vi vara på IT:s möjligheter? Och hur styr vi IT, till exempel utvärderar vilka informationssystem som är lämpliga? I snart 20 år har forskare vid EIS, ämnesområdet Ekonomiska informationssystem vid Linköpings universitet, utforskat bland annat strategisk ekonomistyrning och IT:s betydelse för nya organisationslösningar under ledning av Birger Rapp, Sveriges första professor i ämnet. Boken sammanfattar tjugo års debatt om nyttan av IT och vad som behövs för att förverkliga den. Införande av nya system kan vara svårt nog. Men det är förändringarna av verksamheten som i regel är den stora utmaningen - och har den största potentialen att skapa nytta. Samspelet mellan IT-ansvariga och andra (linjechefer, controllers, affärsutvecklare m fl) är därför nyckeln till framgång, och strategi, ansvar, styrning och ekonomi nyckelord i de flesta artiklar i boken. Den vänder sig till studenter, forskare och praktiker - alla som vill ha en överskådlig sammanfattning av vad företag bör göra för att få god nytta av sina informationssystem. Bland praktiker är controllers och IT-ansvariga - i synnerhet de som deltar i strategiutveckling - särskilt viktiga målgrupper.
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| 30. |
- Erichsen Andersson, Annette, 1966, et al.
(författare)
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Understanding value-based healthcare – an interview study with project team members at a Swedish university hospital
- 2015
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Ingår i: Journal of Hospital Administration. - : Sciedu Press. - 1927-6990 .- 1927-7008. ; 4:4, s. 64-72
-
Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to explore how representatives from four project teams understand the concept of value-based healthcare (VBHC), since each representative is responsible for one of the pilot projects implementing VBHC at a University hospital in Sweden. A qualitative design was used to gain understanding of VBHC. Open-ended interviews were used as the data-collection method and content analysis of the transcribed interviews was carried out. Participants’ understanding of VBHC focused on how value was created for the patient and on measuring medical outcomes and costs, although costs were to some extent put aside. To measure value for the patients, it was the health professionals’ perspective about what patient should value that dominated the understanding of the concept VBHC. VBHC was understood as a strategy to strengthen value innovations and to loosen the grip of economic control. Benchmarking was seen as a future possibility to develop value innovations. Changes in organizational culture were understood by participants as a need to change healthcare from being professional-centred to patient-centred. The way the concept was understood omits parts of the original concept. This has implications for whether or not the concept as it is described by the participants should be understood as VBHC according to the intentions of the strategy described. The development of outcome measures was predominantly based on the health professionals’ experiences, which is why the patients’ perspective needs to be strengthened. Further studies of the process of implementing VBHC are needed.
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| 31. |
- Fynbo, H. O. U., et al.
(författare)
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Ar-31 examined: New limit on the beta-delayed three-proton branch
- 1999
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Ingår i: Physical Review C - Nuclear Physics. - 2469-9985 .- 2469-9993. ; 59:4, s. 2275-2277
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Tidskriftsartikel (refereegranskat)abstract
- We have remeasured the decay of Ar-31 with a setup sensitive to multiparticle decay branches and obtained. a new limit of 1.1 x 10(-3) (99% C.L.) on the beta-delayed three-proton branch between the isobaric analog state in Cl-31 and the ground state of Si-28. This a factor of 17 below the previously reported first observation of beta-delayed three-proton emission in Ar-31. The limit on a possible beta 3p branch to the first excited state in Si-28 is 2.9 x 10(-4). [S0556-2813(99)04404-0].
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| 32. |
- Fynbo, H. O. U., et al.
(författare)
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The beta 2p decay mechanism of Ar-31
- 2000
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Ingår i: Nuclear Physics A. - 0375-9474. ; 677, s. 38-60
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Tidskriftsartikel (refereegranskat)abstract
- We have measured the beta-decay of Ar-31 with a high granularity setup sensitive to multiparticle decay branches. Two-proton emission is observed from the isobaric analog state in Cl-31 to the four lowest states in P-29 and furthermore from a large number of states fed in Gamow-Teller transitions. The mechanism of two-proton emission is studied via energy and angular correlations between the two protons. In all cases the mechanism is found to be sequential yielding information about states in S-30 up to 8 MeV excitation energy. Improved data on the beta-delayed one-proton branches together with the two-proton data provide precise information about the beta-strength distribution up to 15 MeV excitation energy.
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| 33. |
- Grant, Michael, et al.
(författare)
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Conceptualizing Intuitive Expertise : A Research Agenda
- 2023
-
Ingår i: Intuition in Organizations. - : The Academy of Management.
-
Konferensbidrag (refereegranskat)abstract
- This contribution offers new theoretical perspectives on intuitive expertise with the aim to reduce the gap between “theory and practice” (Sinclair, 2020: xix). We argue that intuitive expertise is at the crossroads of two research streams: expertise and intuition, both of which have developed largely in parallel. Despite existing research, theoretical development of the concept is needed (Akinci & Sadler-Smith, 2012). Kahneman and Klein discussed intuitive expertise and the conditions for its effective use for several years, a discussion summarized in their paper from 2009. In summary they argue that an effective use requires a domain benign for expertise and an opportunity to learn. Even though they refer to Ericsson (2006) and the concept of “deliberate practice“, they do not further engage with the literature on expertise. In our book “Intuitive Expertise and Financial Decision-Making” (Grant & Nilsson, 2023) we build on the discussion by Kahneman and Klein (2009) by combining current knowledge of expertise and intuition, and consolidate it in a framework. In the present paper we develop the framework one step further by proposing a conceptual extension of intuitive expertise based on more detailed examinations of expertise and the boundaries of intuitive expertise.
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| 34. |
- Grant, Michael, et al.
(författare)
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Intuition and the Role of Contexts
- 2020
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Ingår i: Intuition in Organizations: New Directions in Intuition Research.
-
Konferensbidrag (refereegranskat)
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| 35. |
- Grant, Michael, et al.
(författare)
-
Intuitive Expertise and Financial Decision-Making
- 2023. - 1
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- This book presents a novel perspective on financial decision-making. In contrast to many other books in the area the focus is on senior executives and their use of intuitive expertise rather than their use of models and tools. It discusses actors not structures.The book presents a framework – built on earlier research in the field – that consists of three concepts: intuition, expertise and intuitive expertise. Each concept is presented in a separate chapter that provides the reader with an up-to date review of the latest research. The framework is used and further developed in an empirical interview study of 12 high-performing senior executives. All these executives each have more than 20 years of experience from senior positions in large and successful companies. Thus, the book offers a unique insight into the decision-making of successful executives besides introducing the role of intuitive expertise.In sum, the book presents the influence of intuition in financial decision-making and how it is successful when combined with expertise. It is suitable for anyone – graduate student, researcher and practitioner – who wants to understand intuitive expertise: what it is, how it works and how it is used when making decisions.
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| 36. |
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| 37. |
- Grant, Michael, et al.
(författare)
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Pre-merger acquisition capabilities : A study of two successful serial acquirers
- 2022
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Ingår i: European Management Journal. - : Elsevier. - 0263-2373 .- 1873-5681. ; 40:6, s. 932-942
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this paper is to provide new insights into the pre-merger phase of M&A. It examines capabilities of serial acquirers, that is, expertise and routines. This is done by conducting a study of two successful serial acquirers. The study identifies and describes what elements expertise and routines consist of and how they are related, explaining how both are needed for a successful pre-merger phase. Moreover, it consolidates present knowledge on expertise and routines in the pre-merger phase and adds new empirical and theoretical insights. The result is the pre-merger capability typology showing in a fine-grained manner which capabilities and elements are important. Arguably, the study provides a holistic view of acquisition capabilities of successful serial acquirers in the pre-merger phase.
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| 38. |
- Grant, Michael, et al.
(författare)
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The Production of Strategic and Financial Rationales in Capital Investments : Judgments Based on Intuitive Expertise
- 2020
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Ingår i: The British Accounting Review. - : Elsevier BV. - 0890-8389 .- 1095-8347. ; 52:3
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Tidskriftsartikel (refereegranskat)abstract
- This paper's aim is to examine how strategic and financial rationales are produced in strategic capital investments. Informed by literature on capital investments, strategic fit, and intuitive expertise, the study examines the production of strategic and financial rationales and how they are related. This is done by conducting a detailed case study of how these rationales are described in decision documents and how the documents were produced. The setting is an acquisition by a large, successful serial acquirer.The analysis reveals how the production of strategic and financial rationales is based on judgments of a myriad of data using rough estimates. We argue that these judgments are made through an intuitive process based on expertise. The study contributes to the literature by surfacing individuals' intuitive expertise as an important ‘hidden’ activity of judgment in strategic investment decision-making. Thus, the study shows, and brings theoretical underpinnings, to how the presence of expertise and the character of the tasks can result in appropriate intuitive judgments positively affecting strategic investment decision-making.
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| 39. |
- Grant, Michael, et al.
(författare)
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The use of intuitive expertise in acquisition-making : An explorative study
- 2020
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Ingår i: Handbook of Intuition Research as Practice. - Cheltenham : Edward Elgar Publishing. - 9781788979740 - 9781788979757 ; , s. 39-55
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Bokkapitel (refereegranskat)abstract
- Acquiring a company is one of the most important and complex strategic decisions a business can make. This chapter investigates how serial acquirers employ intuitive expertise in such decisions. Findings suggest that intuitive judgments are used in conjunction with analytical reasoning in a wide range of tasks, particularly during due diligence and negotiations phases of the acquisition process. The identified judgments are related to both the social and the material aspects of various tasks. The study identified three patterns of interaction between intuitive expertise and analytical reasoning in the acquisition context, and identified situations where intuitive and analytical processes are in conflict.
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| 40. |
- Gustafson Backman, Jenny, et al.
(författare)
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Expertise in financial accounting
- 2024. - 1
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Ingår i: Auditing Transformation. - Abingdon and New York : Routledge. - 9781032533032 ; , s. 338-359
-
Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- In this chapter, we report on an explorative study that seek to understand how long experience and deep knowledge – what we call expertise – is expressed in what auditors do and what drivers affect the expertise needed. The study builds on interviews with 11 senior professionals from one of the large auditing firms in Sweden. The findings of this chapter show that the interviewees’ perceptions of audit expertise, and how it is expressed in judgments, can be categorized in the following five areas: (1) judging how accounting (and other) regulations should be applied; (2) making risk judgments; (3) judging materiality; (4) judging people; and (5) base judgments on a holistic understanding of the issue at hand. Furthermore, the chapter highlights that increased regulation and digitalisation are perceived as important drivers affecting audit expertise. During the last decade, the domain of auditing has been affected by drivers of transition such as regulations, digitalisation and sustainability. However, how this process of transition has affected, and can be expected to affect, what constitutes expertise in auditing is not entirely clear in the literature. The objective of this chapter is therefore to contribute to an increased understanding of how expertise is expressed in what auditors do and what drivers affect the expertise needed.The findings in this chapter highlight the importance of considering drivers for change when developing both a theoretical and practical understanding of what expertise actually is, and how it can be developed and fostered, within the field of auditing. This knowledge is important for accounting scholars as well as for accounting firms, regulators, and the accounting education system.
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| 41. |
- Heurlin, Fredrik, et al.
(författare)
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Front passenger airbag benefits for restrained forward‐facing children
- 2016
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Ingår i: IRCOBI Conf Proc - International Research Council on the Biomechanics of Injury, Sept, Malaga, Spain (IRC-16-43). - 2235-3151.
-
Tidskriftsartikel (refereegranskat)abstract
- This study investigates whether the front passenger airbag disabling strategy, developed based onfirst‐generation airbags, is valid for modern airbag designs and restrained forward‐facing children fromthree‐year‐old (3YO) size. In total, 19 different frontal impact situations were evaluated, comparing with andwithout airbag activation, using one vehicle model. Restrained child crash test dummies (3YO, 6YO, 10YO), ofvaried seat positions, booster types, crash pulses and sitting postures (up‐right and forward leaning), weretested in sled tests representative of a modern airbag and seatbelt technology. In addition, some typical misusecases were evaluated.To different extents, all 19 situations tested demonstrated relative positive, or comparable, effect foractivated airbag compared to no airbag. The influence of the airbag was relatively more pronounced in themore forward seat adjustment positions. In the misuse situations, it was clearly more robust using the airbag tohelp protect the child. Based on the results, Volvo Cars is revising its recommendations for restrained forwardfacing children travelling in car models with front passenger airbag designs as tested in this study. For thesespecific car models it is revised to recommend that the airbag should be Enabled for all forward‐facingrestrained child occupants (as for adults), while kept Disabled for all rearward‐facing children.
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| 42. |
- Iveroth, Einar, 1976-, et al.
(författare)
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How to Differentiate by Price : Proposal for a Five-dimensional Model
- 2013
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Ingår i: European Management Journal. - : Elsevier. - 0263-2373 .- 1873-5681. ; 31:2, s. 109-123
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this article is to analyse the repertoire of possible price models that organisations may deploy for their products and services. This is attained by developing the SBIFT model that suggests that organisations can differentiate by price along five dimensions. Previous research on pricing has been dispersed across different academic disciplines. This article offers a more integrated perspective, derived from earlier theory as well as discussions in a collaborative research project with the international telecom company Ericsson. The model can be used as a tool for price modelling in a descriptive and prescriptive sense. Altogether, this article uncovers implicit features of price models, and by doing so it illustrates how an organisation can differentiate and re-invent their offering based on price.
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| 43. |
- Jannesson, Erik, et al.
(författare)
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Att planera för styrbarhet och utvärdering
- 2016. - 1
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Ingår i: Strategisk ekonomistyrning. - Lund : Studentlitteratur AB. - 9789144108773 ; , s. 87-122
-
Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 44. |
- Johanson, Viktor, 1958, et al.
(författare)
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A transplantable human medullary thyroid carcinoma as a model for RET tyrosine kinase-driven tumorigenesis
- 2007
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Ingår i: Endocrine-Related Cancer. - 1351-0088 .- 1479-6821. ; 14:2, s. 433-444
-
Tidskriftsartikel (refereegranskat)abstract
- Hereditary medullary thyroid carcinoma (MTC) is caused by germline mutations in the RET proto-oncogene, resulting in constitutive activation of the RET tyrosine kinase. A substantial proportion of sporadic MTCs also have RET mutations, making the RET tyrosine kinase a potential therapeutic target in MTC. We have established a transplantable MTC in nude mice from a sporadic human MTC carrying a RET C634R mutation. Transplanted tumors had an exponential growth rate with an approximate doubling time of about 3 weeks, and expressed a neuroendocrine phenotype characteristic of MTC, e.g., expression of calcitonin, chromogranin A (CgA), synaptophysin, synaptic vesicle protein 2 (SV2), vesicular monoamine transporter-1 and -2, carcinoembryonic antigen, cytokeratin 8/18, epithelial cadherin, and neural cell adhesion molecule. Plasma calcitonin and CgA levels were elevated in tumor-bearing mice and correlated with tumor size. Cytogenetic analysis, including spectral karyotyping, confirmed the human origin of the xenografted tumors and demonstrated an abnormal, near triploid karyotype. Treatment of tumor-bearing nude mice with the tyrosine kinase inhibitor ZD6474, which specifically inhibits RET, epidermal growth factor receptor (EGFR), and vascular endothelium growth factor receptor (VEGFR) tyrosine kinases, resulted in a dose-dependent inhibition of tumor growth. Oral ZD6474 given once daily (250 mg/kg, 5 days/week) reduced tumor volume to 11% when compared with controls after 4 weeks. Our results show that this transplantable MTC, designated GOT2, represents a novel and useful model for studies of MTC and RET tyrosine kinase-dependent tumor growth.
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| 45. |
- Johnsson, Inger W, 1973-
(författare)
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Long-term metabolic effects of a high birth weight
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The intrauterine environment influences foetal growth as well as future response to risk factors for disease. This occurs partly through epigenetic mechanisms. Thus, birth weight is a possible risk marker of adult disease. Low birth weight is a well-known risk factor for adult disease, particularly when associated with obesity and a U-shaped relationship between birth weight and several metabolic diseases has been suggested.In this thesis we investigated associations between a high birth weight and risk of adult disease, e.g. obesity, cardiovascular disease, type 2 diabetes and gestational diabetes.By analyses of national register data on 759 999 subjects up to the age of 37 years, we could demonstrate an increased risk of type 2 diabetes in males, but not in females, with a high birth weight (>2 SDS). The increase was particularly pronounced in males with a birth weight >3 SDS. There was an association between high birth weight and obesity in males and females, but no such relation was seen for hypertension or serum lipid abnormalities.In a clinical study, 27 cases with a birth weight ≥4 500 grams were compared with 27 controls with normal birth weight, regarding risk factors for cardiovascular disease and diabetes. The cases had a greater radial artery intima thickness and intima:media ratio compared with the controls indicating early atherosclerotic changes. Body mass index, body composition, insulin sensitivity, lipid profiles, blood pressure, resting energy expenditure and respiratory quotient did not differ between cases and controls, but females with a high birth weight had a more disadvantageous distribution of body fat.In order to investigate associations between birth weight and pregnancy outcomes, register data on 305 893 females was analysed. The results demonstrated an association between the female´s own birth weight and offspring birth weight. A high maternal birth weight was associated with increased risk of obesity. The risk of gestational diabetes was increased in females with a low, but not a high birth weight.In conclusion, subjects with a moderately high birth weight did not differ substantially from those with a normal birth weight regarding risk factors for cardiovascular disease. However, differences in arterial wall dimensions were demonstrated in a clinical investigation, and there were differences in BMI and risk of type 2 diabetes on a population level. Since risks are most pronounced in subjects with a birth weight >3 SDS, this group is in particular need of follow up and disease preventive measures.
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| 46. |
- Kald, Magnus, 1971-, et al.
(författare)
-
Business strategies and performance measurement systems : empirical evidence
-
Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- In this article, we discuss the fit between business strategy and the performance-measurement system. The types of business strategy treated in the article are cost leadership and differentiation. The performance-measurement system is studied from a standpoint of design (financial and non-financial measures of performance) and use (interactive and diagnostic). Based on the findings of previous studies, a number of hypothetical relationships between business strategy, the design and use of the performance-measurement system, and financial results are formulated. Data were collected by means of a questionnaire sent to 800 business units in Denmark, Finland, Sweden and Norway, with 224 complete responses. The data was analyzed with the aid of cluster analysis. It could not be shown that financial results were affected by the design and use of the performance-measurement system. Furthermore, the relationships between business strategy and performance measurement were not as straightforward as hypothesized. Nevertheless, two clusters of business units have rather clear tendencies in the design and use of their performance-measurement systems. One of them is cost leaders with relatively undeveloped performance-measurement systems. Neither financial nor non-financial measures seem to be important. Interactive use is also limited. The other cluster is comprised of differentiators with a well-developed and complex system of performance measurement. These business units focus to a substantial extent on both financial and non-financial measures. Also in regard to use, all dimensions were generally emphasized in the questionnaire; in other words, both diagnostic and interactive uses are considered important.
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| 47. |
- Kald, Magnus, 1971-, et al.
(författare)
-
On strategy and management control : the importance of classifying the strategy of the business
- 2000
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Ingår i: British Journal of Management. - : Wiley. - 1045-3172 .- 1467-8551. ; 11:3, s. 197-212
-
Tidskriftsartikel (refereegranskat)abstract
- The point of departure for this paper is a number of contingency-theory studies on the relationship between business strategy and the design and use of management control. In these studies strategy has been operationalized in different ways – a major reason why the findings are ambiguous and difficult to integrate. Thus there is a strong need for a common frame of reference for classifying business strategy. In view of the multifaceted nature of the concept of strategy, however, it is neither desirable nor possible to arrive at a single method of classification that would be appropriate in all situations. Rather, the task is to integrate different strategic variables such as strategic pattern, strategic position and strategic mission. In this paper we show how these three variables may be assumed to influence, and be influenced by, what characterizes changes in strategy and how business units manage their product offerings. Unlike most previous studies in the field, this paper discusses how the strategic variables taken together may be assumed to influence the classification of strategy and thus the design and use of the management-control system. Our deductive analysis, and the hypotheses used in connection with it, show that studies which consider only one strategic variable may lead to erroneous conclusions about the relationship between strategy and management control.
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| 48. |
- Kashyap, Shruti
(författare)
-
Monsoon Paper Dragons : Transparency, Accountability, Risk, and Compliance in Banking Regulation and Practice
- 2020
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation explores the overall research question of how transparency- and accountability-driven post-crisis financial regulations within the European Union (EU) have influenced risk control and compliance in banks. The dissertation consists of five substantive chapters: an introductory synthesis; a published law journal article; two published book chapters, one of which is an extensive literature review; and one working paper that has previously been presented at multiple international conferences and is currently under review with a European journal in the field of accounting. In answering the call of the main research question, the dissertation adopts an interdisciplinary analytical framework that combines perspectives from law and the social sciences in the context of empirical material from Scandinavia and the EU. The analysis within the four individual papers and the introductory synthesis chapter follow a qualitative research design. They provide several complementary theoretical and empirical contributions to current research, the most important of which are summarized as follows: Theoretically, an adapted framework that harnesses theories of regulation, institutional theory, principal–agent theory, and legal positivism is used to analyze and explain practice and regulatory developments in the Swedish and international banking sector over a pre- and post- 2008 financial crisis period. Additionally, the concepts of transparency and accountability are explored over a similar period in the context of the regulation-practice nexus of banking in Sweden and the EU. Empirically, this work contributes to current understandings and analysis of specific EU and Swedish regulatory instruments, as well as their impact at the firm and intra-firm level. Moreover, the identified conceptual framework of transparency and accountability is applied at the level of markets and regulations, as well as at the intra-firm level by tracing the influence of post-crisis EU regulation on the risk-control and compliance function within a large listed bank in Sweden that has a strong European presence. Collectively, this analysis offers relevant insights into the tensions between the aims and understandings encompassed within prudential regulation on one hand and organizational understandings and approaches towards risk control and compliance on the other hand. Identifying that there are few, if any, studies that address the interplay between regulatory developments and their impact on the internal processes, management, and control of banks, this dissertation offers an analysis of how transparency and accountability can surface and be operationalized within the regulation-practice nexus of banking. Specifically, it illustrates how regulatory impact can be traced further along the dimensions of transparency and accountability at the inter- and intra-firm levels, as well as at the level of financial markets and regulatory instruments in banking.
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| 49. |
- Kastrup, Tim, et al.
(författare)
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On the Links Between Calculative Culture and Data Analytics Use : Evidence from Financial Due Diligence
- 2022
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Konferensbidrag (refereegranskat)abstract
- Purpose – This study examines the links between calculative culture, i.e., practices and norms of data and model use in an organization, and the use of data analytics (DA) tools. It, thereby, aims to contribute to a better understanding of the interface between accounting and DA.Design/methodology/approach – This paper reports the findings of an exploratory case study of the financial due diligence practice of a Big Four accounting firm in Sweden, hereinafter called DealCo. Data were collected from semi-structured interviews, walk-through sessions, and other meetings.Findings – DealCo’s advisors primarily used DA tools to save time in the data preparation. Conversely, the data analysis had remained an Excel stronghold in which DA tools were mostly used in connection with transactional data. External data was rarely used. These use patterns, we argue, trace back to interrelated practices (e.g., reconciliations) and norms (e.g., auditability) of data and model use. Detailed price-volume-mix analyses, for instance, require proprietary transactional data, whereas reconciliations practices complicate the integration of external data. By focusing on using DA to save time and process transactional data, DealCo’s advisors found ways to harness DA within the bounds of their calculative culture.Originality/value – Drawing on the concepts of calculative culture and heavy- and lightweight IT, this study forwards an accounting-based explanation for the (non-)use of DA tools among accountants and offers novel insight as to why many areas of accounting have remained Excel strongholds.
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| 50. |
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