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- Arbin, Katarina, 1971-, et al.
(författare)
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Explaining workers’ resistance against a health and safety programme : An understanding based on hierarchical and social accountability
- 2021
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Ingår i: Safety Science. - : Elsevier. - 0925-7535 .- 1879-1042. ; 136
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Tidskriftsartikel (refereegranskat)abstract
- The seemingly paradoxical phenomenon of workers’ resistance to health and safety measures has been explained in various ways, for example through production or efficiency pressure, risk-taking behaviours or problematic safety cultures. This article addresses resistance but analyses it through the lens of hierarchical and social accountability. In a case study of a Swedish paper mill, a health and safety programme is resisted by workers even though it enjoys support from the local trade union. Explanations for this is found in the socialising form of accountability that conditions how workers perceive of work-related health and safety. The aspects of work identity, facilitation and visibility are identified and understood in terms of accountability. Who you are, how you perform work, and what is visualised is filtered and evaluated through horizontal relationships rather than in terms of hierarchical accountability to the company.
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- Babri, Maira, 1986-, et al.
(författare)
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An Updated Inquiry into the Study of Corporate Codes of Ethics : 2005–2016
- 2021
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Ingår i: Journal of Business Ethics. - : Springer. - 0167-4544 .- 1573-0697. ; 168:1, s. 71-108
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Forskningsöversikt (refereegranskat)abstract
- This paper presents a review of 100 empirical papers studying corporate codes of ethics (CCEs) in business organizations from the time period mid-2005 until mid-2016, following approximately an 11-year time period after the previous review of the literature. The reviewed papers are broadly categorized as content-oriented, output-oriented, or transformation-oriented. The review sheds light on empirical focus, context, questions addressed, methods, findings and theory. The findings are discussed in terms of the three categories as well as the aggregate, stock of empirical CCE studies in comparison with previous reviews, answering the question “where are we now?” Content and output studies still stand for the majority of the studies, whereas the transformation studies are fewer. Within these areas, two new trends are found to have emerged: discursive analyses and a focus on labor conditions. The review finds that (a) the content of CCEs is still predominantly self-defensive, (b) that CCEs are insufficient in themselves in terms of protecting workers’ rights, (c) that CCEs are likely to encounter tensions when implemented across national and organizational boundaries, and (d) that while perception of CCEs is generally positive, CCEs may lead to both positive and negative outcomes. Based on these findings, potential areas for further exploration in the area of CCE research are suggested.
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- Borglund, Tommy, 1968-, et al.
(författare)
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The Professional Logic of Sustainability Managers : Finding Underlying Dynamics
- 2023
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Ingår i: Journal of Business Ethics. - : Springer. - 0167-4544 .- 1573-0697. ; 182:1, s. 59-76
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Tidskriftsartikel (refereegranskat)abstract
- The role of the Sustainability Manager (SM) is expanding. Whether SMs are turning into a new profession is under debate. Pointing to the need for a distinct professional logic to qualify as a profession, we identify what is contained within a professional logic of SMs. Through analyzing ambiguities present in the role of the SMs, we show that there is no specific distinct professional logic of SMs, but rather a meta-construct building on market, bureaucratic, and sustainability logics. In addition, we point to the complex configurations of and relationships between these underlying logics. The complexities also explain why the SMs differ from traditional professions and why it is problematic to talk about a ‘SM profession’. Rather, SMs are ‘organizational professionals’. The article builds on 21 interviews with SMs working for Swedish companies.
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- Frostenson, Magnus, 1970-, et al.
(författare)
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Organizational sustainability identity : Constructing oneself as sustainable
- 2022
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 38:3
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Tidskriftsartikel (refereegranskat)abstract
- In the literature, organizational sustainability identity tends to be treated as something that is ‘engineered’ within business organizations through control, reporting, target setting, strategic communication, and other instruments. Through a case study of a company mainly active within the recycling industry, an alternative understanding is given. A distinct organizational sustainability identity is, rather, a social construct based on perceptions of the core operations as “sustainable in themselves” and collaborative work with customers that is perceived as entailing sustainable solutions. Understood in this way, organizational sustainability identity has relatively little to do with formal controls such as codes, policies, reports used by management to position the company as sustainable. Rather, for organizational members, the process of constructing oneself as sustainable builds on convictions about the core operations and the possession of specific capabilities manifested in customer relations. The article adds to current literature through its constructivistic approach and through identifying underlying beliefs that condition the process of forming an organizational sustainability identity.
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- Karlsson, Fredrik, 1974-, et al.
(författare)
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Attempts to share information between public sector organisations over time : A case-based exploration of value conflicts
- 2021
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Ingår i: Information Polity. - : IOS Press. - 1570-1255 .- 1875-8754. ; 26:3, s. 289-310
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Tidskriftsartikel (refereegranskat)abstract
- Despite the importance of inter-organisational information sharing (IOIS) in the public sector, such endeavours often fail. Existing research has shown that the values held by collaborating organisations are one important factor affecting these kinds of initiatives. However, research has sought only to a limited extent to address how value conflicts come into play over time. Therefore, this paper aims to explore how conflicting values shape an inter-organisational information-sharing practice in the public sector over time. Using the local/global network framework, we analyse four years’ worth of information sharing in an inter-organisational advisory group in the context of Swedish nuclear waste management. We conclude that different value conflicts are emphasised to different extents at different points in time. That is, values do not uniformly affect IOIS activities, and such conflicts over time reduce the set of potential IOIS activities. We also conclude that when IOIS activities are driven by an individual organisation’s values, individual value rational activities may co-exist with a dysfunctional long-term IOIS practice.
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| 8. |
- Lundh, Simon, 1980-, et al.
(författare)
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Accounting as a means to legitimacy : the case of internally generated intangibles
- 2023
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654.
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this study is to identify the norms that underlie and condition the decisions madeby preparers of financial reports.Design/methodology/approach – This interview-based study illustrates how financial report preparersengage in behaviors linked to the perception of recognition and measurement of internally generatedintangible assets by important stakeholders. All of the companies included in the study adhere toInternational Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and developmentin accordance with International Accounting Standard (IAS) 38.Findings – The authors identify the normative assumptions underlying the recognition and measurementof internally generated intangibles, which are based on concerns of consistency, credibility andreasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarilyrelated to cognitive legitimacy and is not of a moral or pragmatic nature.Originality/value – The study reveals that recognition and measurement of internally generatedintangibles in financial accounting relate to legitimacy. The authors identify specific norms that form thebasis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve asconstraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
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- Lundh, Simon, 1980-
(författare)
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Application of Principles-based Accounting Standards : the case of internally generated intangibles
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. This means that there is inherent room for judgment in the application, which might affect financial reporting comparability. This study aims to explore and understand the application of principles-based accounting standards. The study depicts the actual valuation of internally generated intangibles from a local perspective.The theoretical basis of this thesis is building on a Scandinavian institutional tradition since the focus is on a phenomenon that is shaped within a local context of meaning, where the judgments and the reasoning behind decisions occur. The study has a design that allowed for gathering data from several different organizations. Listed Swedish companies of different sizes and industries dealing with intangible accounting decisions and judgments are included.There are three main conclusions from this study. First, there is a continuous ambition for instrumentality and efficiency when making decisions regarding the valuation of internally generated intangibles. Second, the appearance of the company is always reflected against the expectations of relevant actors. Third, there is a co-existence of these two rationales. The judgments and the decisions within the companies are not independent of the external expectations and demands. Rather, they are affected by them through all the phases connected to research and development. A number of contributions to the literature are identified. These relate to the understanding of the application of principles-based accounting standards at an organizational level, and the development of the theoretical perspective within accounting research.
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