| 1. |
- Abord-Hugon Nonet, Guénola, et al.
(författare)
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PRME Nordic Chapter
- 2021. - 1
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Ingår i: Responsible management education. - London : Routledge. - 9781032030272 - 9781032030296 - 9781003186311 ; , s. 182-197
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Bokkapitel (refereegranskat)
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| 2. |
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| 3. |
- Aggestam Pontoppidan, Caroline, et al.
(författare)
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Integrated Reporting og Integrated Thinking
- 2017
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Ingår i: Revision & Regnskabsvaesen. - 0034-6918. ; 85:2, s. 15-19
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- I løbet af de sidste to måneder af 2016, havde vi mulighed for at deltage i to konferencer, med fokus på at udvikle og fremme ‘Integrated Reporting’ (IR) og ‘Integrated Thinking’. Denne artikel søger at videregive nogle af de interessante emner og spørgsmål, der blev drøftet ved disse to begivenheder.
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| 4. |
- Aggestam Pontoppidan, Caroline, et al.
(författare)
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Integreret rapportering i praksis : Indsigt fra nye forskningsrapporter
- 2017
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Ingår i: Revision & Regnskabsvaesen. - 0034-6918. ; 85:8, s. 40-49
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Formålet med denne artikel er at bidrage til en dybere forståelse af fænomenet integreret rapporte-ring () og, hvordan IIRC’s begrebsramme afspejles i praksis i virksomheder og af interessen-ter. Artiklen tager udgangspunkt i nyere empiriske forskningsprojekter, som bringer viden omkring; 1) brugeres (stakeholders) informationsbehov, herunder anvendelsen og nytteværdien af og 2) praktiske udfordringer samt ’best practice’ tendenser inden for (ACCA, 2016; ACCA 2017; AcE, 2017; IFAC 2017).
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| 5. |
- Aggestam Pontoppidan, Caroline, et al.
(författare)
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The rise of Integrated Reporting in the Public Sector : An analysis of transnational governance interactions
- 2020
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Ingår i: New Trends in Public Sector Reporting : Integrated Reporting and Beyond - Integrated Reporting and Beyond. - 9783030400552 - 9783030400569 ; , s. 15-34
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Bokkapitel (refereegranskat)abstract
- Integrated Reporting (IR) in the public sector has been put forward as a framework to help public sector entities address diverse accountability requirements while gaining a greater understanding of the ways in which they create value. This chapter has a strong focus on understanding the emergence of IR in the public sector through a multi-stakeholder approach and a governance perspective. The chapter analyses the roles and interactions of various actors included in relevant policy-making or the process of transferring IR to the public sector. In attending to how governance interactions embed IR in the public sector the chapter highlights the meaning of the term ‘public value’ and how this meaning is orchestrated in governance interactions.
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| 6. |
- Alm, Karin, et al.
(författare)
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Advancing SDG competencies in higher education : exploring an interdisciplinary pedagogical approach
- 2021
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Ingår i: International Journal of Sustainability in Higher Education. - : Emerald Group Publishing Ltd.. - 1467-6370. ; 22:6, s. 1450-1466
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – This study aims to explore an interdisciplinary pedagogical approach for advancing knowledge and understanding of the sustainable development goals (SDGs) at higher education institutions (HEIs). Design/methodology/approach – This qualitative study conducted an explorative experiment to elaborate on forms to advance a pedagogical approach that embeds sustainability. The design of the pedagogical project was explorative and interdisciplinary, using a predefined framework on key competencies for sustainability. Findings – The findings showed that an interdisciplinary approach can create a learning setting that stimulates students’ problem-solving competencies for sustainability-related issues. Students were trained in the five key sustainable competencies addressed by Wiek et al. (2011). Moreover, although it is not always possible to arrange an interdisciplinary pedagogical setting, this might be a key condition for the development of students’ key competencies regarding their understanding of the SDGs. Addressing the SDGs from an interdisciplinary perspective paved the way for the development of students’ strategic competencies, including systems thinking and anticipatory competencies. Practical implications – The pedagogical project, as an interdisciplinary explorative experiment, was shown to be a potentially suitable method to counteract “cherry-picking” approaches to teaching the SDGs at HEI. Originality/value – The pedagogical approach advanced in this paper, extends active learning and interdisciplinarity in higher education. The authors argue that this approach encourages students to take ownership of and responsibility for their learning process and indicates a changed mindset and behavior.
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| 7. |
- Alm, Karin, et al.
(författare)
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Advancing SDG competencies in higher education exploring an interdisciplinary pedagogical approach : exploring an interdisciplinary pedagogical approach
- 2021
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Ingår i: International Journal of Sustainability in Higher Education. - 1467-6370 .- 1758-6739. ; 22:6, s. 1450-1466
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – This study aims to explore an interdisciplinary pedagogical approach for advancing knowledge and understanding of the sustainable development goals (SDGs) at higher education institutions (HEIs).Design/methodology/approach – This qualitative study conducted an explorative experiment to elaborate on forms to advance a pedagogical approach that embeds sustainability. The design of the pedagogical project was explorative and interdisciplinary, using a predefined framework on key competencies for sustainability.Findings – The findings showed that an interdisciplinary approach can create a learning setting that stimulates students’ problem-solving competencies for sustainability-related issues. Students were trained in the five key sustainable competencies addressed by Wiek et al. (2011). Moreover, although it is not always possible to arrange an interdisciplinary pedagogical setting, this might be a key condition for the development of students’ key competencies regarding their understanding of the SDGs. Addressing the SDGs from an interdisciplinary perspective paved the way for the development of students’ strategic competencies, including systems thinking and anticipatory competencies. Practical implications – The pedagogical project, as an interdisciplinary explorative experiment, was shown to be a potentially suitable method to counteract “cherry-picking” approaches to teaching the SDGs at HEI.Originality/value – The pedagogical approach advanced in this paper, extends active learning and interdisciplinarity in higher education. The authors argue that this approach encourages students to take ownership of and responsibility for their learning process and indicates a changed mindset and behavior.
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| 8. |
- Alm, Karin, et al.
(författare)
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Bridging the Theory–practice Gap Through Work Integrated Learning- educating Students as Change Agents Advancing the SDGs : A Case Study of WIL in Higher Education at a Master’s Program in Sweden
- 2024
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Ingår i: The Contribution of Universities Towards Education for Sustainable Development. - Springer Cham : Springer. ; , s. 579-593
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Bokkapitel (populärvet., debatt m.m.)abstract
- This chapter has two key objectives. The first is to explore how Work Integrated Learning (WIL) as a pedagogy can advance education for sustainability in higher education to ensure a sustainable future. The second is to facilitate educators escape dualism between theory and practice while shaping employable graduates able to serve society as change agents. This mixed method study has a qualitative case study design, with an empirical focus on student’ engagement throughout WIL in a Swedish Higher Education Institution (HEI) context. The findings show how WIL addresses unanswered questions in the HEIs collaborative practices that can support the sustainable development considering inherent influences of local and national contexts. Extrapolating from this, this chapter contributes by identifying how WIL can enable students as future change agents through engaging with industry and communities while applying theory on real-life challenges of implementing the Sustainable Development Goals (SDGs).
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| 9. |
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| 10. |
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| 11. |
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| 12. |
- Argento, Daniela, et al.
(författare)
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Transformative competencies for a sustainable future : Work Integrated Learning (WIL) at a master’s programme in business administration
- 2024
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Ingår i: Högskolepedagogisk debatt. - : Kristianstad University Press. - 2000-9216. ; 2023:2, s. 12-34
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this paper is to explore how Work Integrated Learning (WIL) as pedagogical approach advances students’ life-long learning for a sustainable future. It addresses the research question: How can WIL enhance students’ transformative competencies for sustainability? The empirical focus lies on the development of a sustainabilityoriented WIL at the master’s programme in Business Administration at Kristianstad University. Based on the results, this paper suggests a sustainability-oriented WIL model showing how sustainable development can be embraced in higher education while fostering transformative competencies that have both direct and indirect beneficial impacts.
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| 13. |
- Askenmalm, Fredrika
(författare)
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Hur mjölk i tanken blir kronor på banken : Bondförnuftets rationalitet
- 2024
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Lantbrukare har under senare år ofta hörts framföra klagomål om att den administrativa bördan blivit allt tyngre vad gäller rapportering och ansökningar som ska göras till olika myndigheter. Tidigare forskning framställer det som att den administrativa bördan skulle kunna utsträckas till att också gälla redovisning, så som bokföring, kalkylering och budgetering. Detta då det beskrivs som att lantbrukare varken förstår eller använder redovisning för att sköta sitt lantbruk. Tidigare forskning tycks dock bortse från att lantbrukare ofta tillämpar en annan form av logik än den som förutsätts gälla inom redovisningsforskning. Det verkar också förutsättas att lantbrukarna ska kunna förstå och använda den redovisningsterminologi som finns inom forskningsvärlden trots att lantbrukarna ofta saknar utbildning inom redovisning. Mot denna bakgrund undersöker denna avhandling hur lantbrukare förstår och använder redovisning.Avhandlingen bygger på det grundläggande teoretiska perspektivet att se redovisning som ett språk för att på detta sätt förklara lantbrukarnas förståelse av redovisning. Avhandlingen bygger vidare på familjeföretagsforskning, speciellt socioemotional wealth (SEW), och beslutsteori för att förklara lantbrukarnas användning av redovisningsinformation.Den empiriska studien är inspirerad av grundad teori. Det empiriska materialet utgörs främst av intervjuer med mjölkbönder i Jönköpings län. Även intervjuer med rådgivare och bankmän och vissa sekundärdata har utgjort underlag för avhandlingen.Resultatet av undersökningen visar att lantbrukare har större kunskaper vad gäller redovisning än vad tidigare forskning indikerat. Delvis kan detta förklaras av att lantbrukare använder en annan terminologi än vad som vanligtvis används inom redovisningsforskning när de beskriver redovisning. Mjölkföretag drivs vanligen som familjeföretag och denna avhandling visar på en mycket stark familjeförankring i dessa företag. Det innebär att mjölkföretag ibland (speciellt vad gäller fastigheten) prioriterar annat än finansiella mål, vilket ofta kopplas samman med en intuitiv beslutsstil. Inom redovisning förutsätts generellt att finansiella mål är eftersträvansvärda. Lantbrukarnas sätt att se på redovisning påverkar också hur den används. Även om de förstår och använder redovisning är det inte säkert att den används på det mest vinstmaximerande sättet. I stället kan SEW vara det som prioriteras. Användning av redovisning anpassas efter den situation lantbrukaren befinner sig i. Vissa delar av redovisningen ses och förstås som speglingar av verkligheten eller som framåtriktade ledtrådar. När lantbrukare förstår redovisningen på så vis, uppfattas den som användbar för beslutsfattande. Andra delar av redovisningen ses som regelföljande, eller ibland till och med som helt frikopplad från själva verksamheten. Detta gäller framför allt redovisning till Skatteverket och Jordbruksverket. Dessa redovisningar används inte för beslut, men de är ändå rationellt utformade för att uppnå bästa möjliga utfall (skatteutjämning eller jordbruksstöd).
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| 14. |
- Chow, Danny S.L, et al.
(författare)
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Usefulness of consolidated government accounts : a comparative study
- 2018
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Ingår i: Public Money & Management. - 0954-0962 .- 1467-9302. ; 39:3, s. 175-185
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Tidskriftsartikel (refereegranskat)abstract
- This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policymakers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.
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| 15. |
- Chow, Danny S.L, et al.
(författare)
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Usefulness of consolidated government accounts : a comparative study
- 2018
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Ingår i: Public Money & Management. - : Informa UK Limited. - 0954-0962 .- 1467-9302. ; 39:3, s. 175-185
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Tidskriftsartikel (refereegranskat)abstract
- This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policymakers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.
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| 16. |
- Chow, Danny, et al.
(författare)
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The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)
- 2019
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367 .- 1945-1814. ; 31:2, s. 285-306
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.Design/methodology/approachA content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.FindingsThis study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.Originality/valueThis study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.
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| 17. |
- Chow, Danny, et al.
(författare)
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The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)
- 2019
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Ltd.. - 1096-3367 .- 1945-1814. ; 31:2, s. 285-306
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective. Design/methodology/approach A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken. Findings This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role. Originality/value This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.
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| 18. |
- Heiling, Jens, et al.
(författare)
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Editorial
- 2022
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Ingår i: Public Money and Management. - : Taylor and Francis Ltd.. - 0954-0962 .- 1467-9302. ; 42:7, s. 538-540
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Tidskriftsartikel (populärvet., debatt m.m.)
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| 19. |
- Hueske, Anne-Karen, et al.
(författare)
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Sustainable development in higher education in Nordic countries : exploring E-Learning mechanisms and SDG coverage in MOOCs
- 2021
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Ingår i: International Journal of Sustainability in Higher Education. - 1467-6370 .- 1758-6739. ; , s. 1-16
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This study aims to explore the extent and types of E-Learning used, as method and tool, to support education for sustainable development (ESD); and to understand the coverage of Sustainable Development Goals (SDGs) in massive open online courses (MOOCs).Design/methodology/approach: The study extends the morphological box of ESD in higher education by nonformal and informal education, exploring the types of blended and online learning and adding the SDGs as a new criterion. The study subjects are Nordic UN Principles for Responsible Management Education (PRME) members. Through content analysis and thematic coding of reports by higher education institutions (HEIs), different E-Learning methods are identified; furthermore, 30 MOOCs are analyzed.Findings: HEIs apply a variety of blended and online learning to advance ESD for formal and nonformal education. The MOOCs offered by Nordic HEIs predominantly cover four SDGs (9: Industry, Innovation and Infrastructure; 13: Climate Action; 11: Sustainable Cities and Communities; and 16: Peace, Justice and strong Institutions), but there is nothing on SDG 2: No Hunger. That is in line with the Nordic countries’ status as developed economies, where these topics are often framed as political and societal priorities.Practical implications: The study’s results suggest that to avoid overlaps and fill gaps in ESD, the offer of open online courses should be orchestrated. Furthermore, HEIs can use our method to analyze their E-Learning courses related to SDGs.Originality/value: This study shows how business schools, especially Nordic UN PRME members, contribute to the SDGs by their MOOC coverage.
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| 20. |
- Hueske, Anne-Karen, et al.
(författare)
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Sustainable development in higher education in Nordic countries : exploring E-Learning mechanisms and SDG coverage in MOOCs
- 2021
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Ingår i: International Journal of Sustainability in Higher Education. - : Emerald Group Publishing Ltd.. - 1467-6370. ; , s. 1-16
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This study aims to explore the extent and types of E-Learning used, as method and tool, to support education for sustainable development (ESD); and to understand the coverage of Sustainable Development Goals (SDGs) in massive open online courses (MOOCs). Design/methodology/approach: The study extends the morphological box of ESD in higher education by nonformal and informal education, exploring the types of blended and online learning and adding the SDGs as a new criterion. The study subjects are Nordic UN Principles for Responsible Management Education (PRME) members. Through content analysis and thematic coding of reports by higher education institutions (HEIs), different E-Learning methods are identified; furthermore, 30 MOOCs are analyzed. Findings: HEIs apply a variety of blended and online learning to advance ESD for formal and nonformal education. The MOOCs offered by Nordic HEIs predominantly cover four SDGs (9: Industry, Innovation and Infrastructure; 13: Climate Action; 11: Sustainable Cities and Communities; and 16: Peace, Justice and strong Institutions), but there is nothing on SDG 2: No Hunger. That is in line with the Nordic countries’ status as developed economies, where these topics are often framed as political and societal priorities. Practical implications: The study’s results suggest that to avoid overlaps and fill gaps in ESD, the offer of open online courses should be orchestrated. Furthermore, HEIs can use our method to analyze their E-Learning courses related to SDGs. Originality/value: This study shows how business schools, especially Nordic UN PRME members, contribute to the SDGs by their MOOC coverage.
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| 21. |
- Jorge, Susana, et al.
(författare)
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New development : The development of standardized charts of accounts in public sector accounting
- 2022
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Ingår i: Public Money and Management. - : Taylor and Francis Ltd.. - 0954-0962 .- 1467-9302. ; 42:7, s. 530-533
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Tidskriftsartikel (refereegranskat)abstract
- IMPACT: Charts of Accounts (CoAs) in the public sector are important to control accounting records. They support the preparation of accurate and reliable financial statements and consolidated reporting. Standardized CoAs at the national level are desirable but specificities of different public sector areas must be considered, as well as harmonization with budget and Government Finance Statistics (GFS) classifications. Having broad international guidance for each country to develop its own CoA, while fostering public sector financial reporting harmonization, would allow for improved comparability of fiscal effects during difficult periods, such as the Covid 19 pandemic. ABSTRACT This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers.
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| 22. |
- Karatzimas, Sotirios, et al.
(författare)
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Public sector accounting education : A structured literature review
- 2022
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Ingår i: Public Money and Management. - : Taylor and Francis Ltd.. - 0954-0962 .- 1467-9302. ; 42:7, s. 543-550
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Forskningsöversikt (refereegranskat)abstract
- This article explores the development and focus of public sector accounting education (PSAE) research and its current status, performing a structured literature review on journal publications. Despite the importance of the topic, research on PSAE appears limited. The findings suggest that the main focus of PSAE studies is on curricula and teaching tools/techniques. Some studies do focus on PSAE for employment, public servants and citizens. The analysis reveals important gaps and discusses future research directions arguing that PSAE research needs to widen its scope to address public sector's contemporary challenges.
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| 23. |
- Petros Sebhatu, Samuel, et al.
(författare)
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Unveiling the educational potential of integrating i5 impactful learning to Work Integrated Learning fostering transformative and sustainable learning
- 2024
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Recent societal expectations for higher education have evolved, with a widespread anticipation that teaching should contribute to societal value (Lozano et al. 2019; Naudé, 2021). Sustainable learning in universities and business schools constitutes a vital component of responsible management education (RME). An initiative addressing RME is the PRME impactful five (i5) initiative, founded on the necessity to equip current and future management educators with the necessary tools to make their teaching impactful. Work Integrated Learning (WIL) offers students the opportunity to apply academic knowledge to real-world experiences and reciprocate that learning back into their studies (Björck, 2020). Thus, integrating the i5 initiative may add to a transformative learning environment. The aim of this paper is to understand and assess the role of integrating the i5 to the WIL pedagogy fostering transformative and sustainable education. The paper thus contributes to a better understanding of how integrating the i5 playbook in WIL are further contributing to transforming sustainable pedagogy.
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| 24. |
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| 25. |
- Sonnerfeldt, Amanda, et al.
(författare)
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The Challenges of Assurance on Non-financial Reporting
- 2020
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Ingår i: Accounting, Economics, and Law: A Convivium. - : Walter de Gruyter GmbH. - 2152-2820 .- 2194-6051. ; 10:2
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this paper is to enhance our understanding of the notions and conceptual foundations of assurance in the standard setting arena. This will facilitate an informed discussion of the challenges and the role of assurance within an increasingly complex and fragmented corporate reporting regulatory landscape. The study draws on relevant literature on sustainability assurance and an analysis of how the assurance concept has been framed by the International Auditing and Assurance Standards Board (IAASB) through the construction of standards. The analysis highlights that the fragility of the conceptual foundations of assurance, broad-based nature of standards and diversity in practice contribute to the persistent challenges of sustainability assurance. This paper makes an important contribution to the discussions and contemporary debates on the regulation of and through assurance as well as the complex newer concept of integrated assurance. It further contributes to a more informed policy discussion as to how it can(not) strengthen the role of non-financial reporting as an agent of change to encourage more sustainable companies.
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| 26. |
- Sonnerfeldt, Amanda, et al.
(författare)
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The continuous translation of the idea of integrated reporting (IR) : The travel of IR to a public sector entity
- 2023
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Ingår i: Accounting Forum. - : Informa UK Limited. - 1467-6303 .- 0155-9982. ; 47:3, s. 441-469
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Tidskriftsartikel (refereegranskat)abstract
- This study explores the travel of integrated reporting (IR) from a global private sector reporting idea into a local public sector entity. Drawing on the Scandinavian institutionalist notion of translation, a case study approach is adopted to analyse the continuous transformation of the idea of IR. The case study unfolds the process as IR became dis-embedded from the corporate reporting context, packaged as an adaptable accounting technology to be unpacked, and re-embedded in a public sector entity. This study extends the current literature in three areas. First, it contributes to how IR moves across context. By recognising the importance of both the macro-trends and the idiosyncrasies of the micro context, it provides a holistic perspective on the continuous adaptions of IR as it travels, thereby contributing to our understanding of the diversity inherent in IR practice. Second, it provides empirical insights into the challenges of adapting IR in a public sector context. Third, it reveals the idea carrier's instrumental role in connecting different contexts and in editing and giving meaning to the continuous translations of IR.
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| 27. |
- Sonnerfeldt, Amanda, et al.
(författare)
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Viktiga frågor för framtidens rapportering
- 2017
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Ingår i: Balans: tidskrift för redovisning och revision. - 0346-8208. ; 43:1, s. 28-29
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Många utmaningar kvarstår för en fullt ut integrerad modell när det gäller företagens tänkande och rapportering av både finansiell och icke-finansiell information. Amanda Sonnerfeldt och Caroline A. Pontoppidan uppmanar till en bredare diskussion om framtidens redovisning.
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