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- Hartmann, Berit
(författare)
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Bridging the GAAP? : IFRS in accounting practice
- 2013
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. Drawing on actor-network theory, this study moves away from a priori distinctions, following the construction and mobilization of accounting numbers across institutionalized boundaries within and around the organization.The empirical investigation took place in a large, worldwide active media group that is listed on a European stock exchange. The group is a particular interesting setting because of its diverse business structure and its German code-law accounting roots. Business combinations are a major growth factor within the industry and a high degree of decentralization in the organization placed responsibility for investment decisions at low hierarchical levels. Goodwill accounting and impairment testing were therefore highly significant calculative practices in the group.The study finds that the constitutive role of the financial reporting standards in the organization both solves tensions and dilemmas around the number and creates new ones when crucial interests are lost in translation. These tensions and dilemmas arise between the aim of standardization and closure for the construction of a legitimate value of the future, and the aim to mobilize numbers in order to motivate and create value for a future.Originally intended for the financial representation of organizational substance and performance, the standards become associated with operations management activities, helping to create the faithful records that sum up the organization. This interrelation helps to close concern around the representation of the future in a ‘fair’ value by distributing the calculative practices over a wide network of actors spanning inside and outside the organization. However, the relationship also forces a connection between calculations and ambitions that otherwise would have preferred to stay separate.This thesis offers a new perspective on IFRS implementation by emphasizing organizational activities. Through a focus on integration and the link between financial and management accounting, the ‘implementation problems’ highlighted in previous literature gain a refined theorization. When taking organizational practice seriously, integration becomes a process that may find temporal stability but will never be final. In the process, conflicts might be solved but new dilemmas will arise. In turn, concepts like decision usefulness, comparability and earnings management cannot exist in a stable form but are rather constructed in networks that disregard commonly assumed boundaries inside and around the organization.
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| 4. |
- Karlsson, Charlie, 1945-, et al.
(författare)
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Media Clusters: What Makes Them Unique?
- 2011
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Ingår i: Media Clusters. - Cheltenham : Edward Elgar Publishing. - 9780857932686 ; , s. 3-29
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Bokkapitel (refereegranskat)
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| 5. |
- Karlsson, Charlie, 1945-, et al.
(författare)
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The Challenges of Media Clusters
- 2011
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Ingår i: Media Clusters. - Cheltenham : Edward Elgar Publishing. - 9780857932686 ; , s. 379-395
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Bokkapitel (refereegranskat)
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| 6. |
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| 7. |
- Naldi, Lucia, 1974-, et al.
(författare)
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"Let’s Start An Online News Site” : Opportunities, Resources, Strategy, and Formational Myopia In Startups
- 2012
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Ingår i: Journal of Media Business Studies. - : Informa UK Limited. - 1652-2354 .- 2376-2977. ; 9:4, s. 69-97
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Tidskriftsartikel (refereegranskat)abstract
- This articles explores how factors present at the startup of online news enterprises influence their development and sustainability. Using entrepreneurship and management literature as a base, it presents and analyzes three case studies in which different arrays of organizational factors were present and how they affected the first three years of the organizations' activities. It reveals that "formational myopia"-pre-existing expectations and organizational objectives based on the entrepreneurs' past experiences-played important roles in their development and that the abilities of the firms to adapt their strategies and practices after establishment were crucial to their sustainability.
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| 8. |
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| 9. |
- Norbäck, Maria
(författare)
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Making Public Service Television : A study of institutional work in collaborative TV productions
- 2012
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation is about the institution of public service television as it is enacted in Sweden at the beginning of the 21st century. Public service broadcasting – first radio, then television – was introduced as a solution to the problems that arose at the beginning of the 20th century, namely how to control and organise the new broadcasting technology. Almost 100 years later public service TV is still around. What problems is it perceived to solve in the media landscape of today? How do the people making public service TV programmes understand it in relation to their work?This study investigates public service TV as it is enacted in collaborative productions of public service TV programming by the Swedish public broadcaster SVT, commercial production companies and additional financers. This is a setting that opens up for a negotiation of what public service TV is and should be, as well as which actors should have the right to produce it. The empirical material is generated through an extensive study of five collaboratively produced TV programmes involving mainly interviews, but also the study of media texts about public service TV, SVT and the collaborative productions of programmes, as well as field visits and observations. The theoretical inspiration for this study comes from institutional theory, and the recent developments of the stream labelled institutional work. Within this theoretical framework scholars are interested in how actors can engage in practices that are aimed at “creating, maintaining and disrupting” institutions. This dissertation describes and interprets how the programme makers involved in the collaborative production of public service TV programmes do institutional work directed at maintaining, transforming and disrupting the public service TV institution and the institutional arrangements in the Swedish public service TV field. By acknowledging the “institutional work” of practices, this study shows how the practices the programme makers engage in when producing public service TV collaboratively have a bearing on the institutional arrangements within which they take place.By drawing on the old but often neglected understanding that institutions are “permanent” solutions to “permanent” problems, I propose that institutional work involves the construction, reconstruction and deconstruction of problems that an institution is perceived to solve and the connecting of problems and solution. This thesis adds to the knowledge of how actors can contribute to make institutions durable by engaging in practices that can destabilise and transform institutions so that institutions can function as solutions to new and different problems. By elaborating on these ideas, this study opens up the “black box” of institutional durability and discusses how institutional transformation may even be essential for institutional survival in the long run. This dissertation is about the institution of public service television as it is enacted in Sweden at the beginning of the 21st century. Public service broadcasting – first radio, then television – was introduced as a solution to the problems that arose at the beginning of the 20th century, namely how to control and organise the new broadcasting technology. Almost 100 years later public service TV is still around. What problems is it perceived to solve in the media landscape of today? How do the people making public service TV programmes understand it in relation to their work?This study investigates public service TV as it is enacted in collaborative productions of public service TV programming by the Swedish public broadcaster SVT, commercial production companies and additional financers. This is a setting that opens up for a negotiation of what public service TV is and should be, as well as which actors should have the right to produce it. The empirical material is generated through an extensive study of five collaboratively produced TV programmes involving mainly interviews, but also the study of media texts about public service TV, SVT and the collaborative productions of programmes, as well as field visits and observations. The theoretical inspiration for this study comes from institutional theory, and the recent developments of the stream labelled institutional work. Within this theoretical framework scholars are interested in how actors can engage in practices that are aimed at “creating, maintaining and disrupting” institutions. This dissertation describes and interprets how the programme makers involved in the collaborative production of public service TV programmes do institutional work directed at maintaining, transforming and disrupting the public service TV institution and the institutional arrangements in the Swedish public service TV field. By acknowledging the “institutional work” of practices, this study shows how the practices the programme makers engage in when producing public service TV collaboratively have a bearing on the institutional arrangements within which they take place.By drawing on the old but often neglected understanding that institutions are “permanent” solutions to “permanent” problems, I propose that institutional work involves the construction, reconstruction and deconstruction of problems that an institution is perceived to solve and the connecting of problems and solution. This thesis adds to the knowledge of how actors can contribute to make institutions durable by engaging in practices that can destabilise and transform institutions so that institutions can function as solutions to new and different problems. By elaborating on these ideas, this study opens up the “black box” of institutional durability and discusses how institutional transformation may even be essential for institutional survival in the long run.
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| 10. |
- Nordqvist, Mattias, et al.
(författare)
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Industry Associations as Change Agents : The Institutional Roles of Newspaper Associations
- 2010
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Ingår i: Journal of Media Business Studies. - : Taylor & Francis. - 1652-2354 .- 2376-2977. ; 7:3, s. 51-69
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Tidskriftsartikel (refereegranskat)abstract
- This article explores the institutional roles of industryassociations, employing institutional theory to identify and characterizethe roles of leading associations in the newspaper industry. Using fourleading newspaper associations as cases, the authors explore associationfunctions evidenced through interviews with their key executives. Thepaper finds that the association leaders tended to emphasize normativefunctions, while associations’ operational executives tended to focus onmimetic and coercive functions.
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