| 1. |
- Bourdet, Yves, et al.
(författare)
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Emigrants' remittances and Dutch Disease in Cape Verde
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Emigrants’ remittances have increased rapidly over the past two decades. While earlier studies have focused on their microeconomic effect on incomes and poverty in recipient countries, the present study concentrates on the macroeconomic impact of remittances on the real exchange rate in Cape Verde. A main conclusion is that remittances give rise to a sort of Dutch Disease effect and thereby have an adverse effect on the competitiveness of the tradable sector. The magnitude of this effect in Cape Verde is not that large, however. The changing orientation of official aid to more growth-oriented aid, combined with a more export-oriented domestic policy, has contributed to limiting the adverse impact of emigrants’ remittances on the competitiveness of the Cape Verdean economy.
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| 2. |
- Colla, Piero, et al.
(författare)
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Dialog : från samtal till text
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Att denna artikel presenteras i form av dialog är inte så mycket för att anknyta till den sokratiska traditionen eller till 1700-talets franska brevromaner, utan för att vara trogen minnet av en förlorad vän, Richard Sotto.Utbildad sociolog, musiker och fäktmästare, utmärkte Richard Sotto (Paris 1946 - Lund 2002) sig genom sin envishet i att förankra den företagsekonomiska forskingen i filosofin. Den vana författarna genom åren fått att utbyta idéer och frågeställningar med honom får i och med hans oväntade bortgång ett hastigt slut. Samtidigt är det först genom hans bortgång som författarna möts. De bestämmer sig då för att utforska det tanke- och arbetssätt som kännetecknade den person som på ett så avgörande sätt påverkat deras första steg in i forksningsvärlden. Detta har resulterat i denna dialog genom vilken de önskar både hedra en försvunnen vän såväl som plädera för en förankring av forskarens erfarenhet i historien och subjektiviteten.
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| 3. |
- Colla, Piero, et al.
(författare)
-
Dialog : från samtal till text
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Att denna artikel presenteras i form av dialog är inte så mycket för att anknyta till den sokratiska traditionen eller till 1700-talets franska brevromaner, utan för att vara trogen minnet av en förlorad vän, Richard Sotto. Utbildad sociolog, musiker och fäktmästare, utmärkte Richard Sotto (Paris 1946 - Lund 2002) sig genom sin envishet i att förankra den företagsekonomiska forskingen i filosofin. Den vana författarna genom åren fått att utbyta idéer och frågeställningar med honom får i och med hans oväntade bortgång ett hastigt slut. Samtidigt är det först genom hans bortgång som författarna möts. De bestämmer sig då för att utforska det tanke- och arbetssätt som kännetecknade den person som på ett så avgörande sätt påverkat deras första steg in i forksningsvärlden. Detta har resulterat i denna dialog genom vilken de önskar både hedra en försvunnen vän såväl som plädera för en förankring av forskarens erfarenhet i historien och subjektiviteten.
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| 4. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Corporate governance and corporate entrepreneurship in public associations : the case of the riding school
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and development. An empirical analysis of a public association with both public and private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development of the firm. On the other hand, the emphasis of the control function of the board creates a strong management position, which could imply a dynamic development. Thus, our main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.
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| 5. |
- Collin, Sven-Olof, et al.
(författare)
-
Corporate governance and corporate entrepreneurship in public associations : the case of the riding school
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and development. An empirical analysis of a public association with both public and private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development of the firm. On the other hand, the emphasis of the control function of the board creates a strong management position, which could imply a dynamic development. Thus, our main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.
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| 6. |
- Collin, Sven-Olof, 1957-
(författare)
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Corporate governance through the creation of a managerial class
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the paper is to broaden the field of corporate governance from the behaviour of managers and structures influencing the behaviour, to the creation of the managerial class. This is accomplished through the use of theories from the organisational level, explaining selection of managers, and including the macro level concept of hegemony, supporting the enforcement of preference similarity within the class of managers.
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| 7. |
- Collin, Sven-Olof
(författare)
-
Corporate governance through the creation of a managerial class
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The aim of the paper is to broaden the field of corporate governance from the behaviour of managers and structures influencing the behaviour, to the creation of the managerial class. This is accomplished through the use of theories from the organisational level, explaining selection of managers, and including the macro level concept of hegemony, supporting the enforcement of preference similarity within the class of managers.
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| 8. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Disciplining and enabling action : corporate governance influencing corporate entrepreneurship
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance has been inclined to focus on the disciplining aspect of governance mechanisms on listed corporations. We claim that a theory of corporate governance has to consider the enabling aspects of the mechanisms, and has to abandon the empirical focus on one single corporate governance structure, the company with privately transferable property rights. A model is proposed that through propositions explains the relationship between corporate governance and corporate entrepreneurship in two types of corporate governance structures, the company and the public non-profit association. Theoretically it is showed that different governance mechanisms influence risk behaviour and strategic opportunism differently, indicating that governance mechanisms have the capacity to restrain and stimulate corporate entrepreneurship.
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| 9. |
- Collin, Sven-Olof, et al.
(författare)
-
Disciplining and enabling action : corporate governance influencing corporate entrepreneurship
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance has been inclined to focus on the disciplining aspect of governance mechanisms on listed corporations. We claim that a theory of corporate governance has to consider the enabling aspects of the mechanisms, and has to abandon the empirical focus on one single corporate governance structure, the company with privately transferable property rights. A model is proposed that through propositions explains the relationship between corporate governance and corporate entrepreneurship in two types of corporate governance structures, the company and the public non-profit association. Theoretically it is showed that different governance mechanisms influence risk behaviour and strategic opportunism differently, indicating that governance mechanisms have the capacity to restrain and stimulate corporate entrepreneurship.
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| 10. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
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Window of entrepreneurship : explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The theoretical aim of the paper is to create a synthesis between the science of disciplining action, i.e., corporate governance (CG), and the science of enabling actions within an organisation, i.e., corporate entrepreneurship (CE). The major analytical concept used in the paper in order to fulfil the synthesising aim is window of entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated, mainly through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action if it experiences a situation that is interpreted as a threat, an opportunity, an organisational strength or a weakness. Among the factors influencing the window of entrepreneurship are CG mechanisms prominent. We explore the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board of directors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been showed that corporate entrepreneurship is a propensity that can be triggered and terminated.
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| 11. |
- Collin, Sven-Olof, et al.
(författare)
-
Window of entrepreneurship : explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The theoretical aim of the paper is to create a synthesis between the science of disciplining action, i.e., corporate governance (CG), and the science of enabling actions within an organisation, i.e., corporate entrepreneurship (CE). The major analytical concept used in the paper in order to fulfil the synthesising aim is window of entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated, mainly through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action if it experiences a situation that is interpreted as a threat, an opportunity, an organisational strength or a weakness. Among the factors influencing the window of entrepreneurship are CG mechanisms prominent. We explore the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board ofdirectors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been showed that corporate entrepreneurship is a propensity that can be triggered and terminated.
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| 12. |
- Pihl, Håkan, 1960-
(författare)
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A new organisational form in multinational enterprises : from M-form to W-form
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Researchers in the adjacent fields of international business, organisation theory and strategic management recognise new organisational elements and a new organisational form in large multinational enterprises. In this paper a synthesised view of this new organisational form is presented, based on an extensive literature review. Further, the new organisation of multinational enterprises is compared to the M-form (multidivisional form) and analysed from the perspective of new institutional economics. A new "W-form" (Web- form) is hereby identified and ana lysed. Finally, weak points and contradictory elements in the analysis of a new form are critically discussed.
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| 13. |
- Pihl, Håkan
(författare)
-
A new organisational form in multinational enterprises : from M-form to W-form
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Researchers in the adjacent fields of international business, organisation theory and strategic management recognise new organisational elements and a new organisational form in large multinational enterprises. In this paper a synthesised view of this new organisational form is presented, based on an extensive literature review. Further, the new organisation of multinational enterprises is compared to the M-form (multidivisional form) and analysed from the perspective of new institutional economics. A new "W-form" (Web- form) is hereby identified and ana lysed. Finally, weak points and contradictory elements in the analysis of a new form are critically discussed.
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| 14. |
- Pihl, Håkan, 1960-
(författare)
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On the idealized institutional evolution of organizational forms
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Several researchers analyse organisational forms as an idealised historical evolution were new organisational forms builds on earlier established forms. These idealised theoretical approaches have the advantages of creating an overall understanding of the variety of organisations that can be observed at a given time. They also explain this variety with a simple evolutionary logic: New organisational innovations occur in established forms. If they prove competitive they will be imitated and, with time, new forms will emerge. Hereby organisational development is not only a question of situational fit, but also due to historical dependencies. Different contributions observe different forms and give different theoretical explanations. This paper suggests an extensive framework of different organisation forms and links this framework to an elaborated theoretical analysis based on new institutional economics and other fields of organisation theory. The theoretical analysis is based on the four co-coordination mechanisms authority, rules, price and ideology. The organisational development is analysed as a stepwise development where forms develop from one level to another with time and increased scale. At the first level the Simple hierarchy and the Adhocratic form is identified. At a second level the U-form and the Professional form follows. At the third level, the M-form and H-form of large enterprises are identified. Finally, at a fourth level a new form, the W-form, is identified. The development is explained by identification of situational factors and by the use of different co-ordination mechanisms. As the idealised evolution continuous, more sophisticated forms develop which modify and extend the use the co-ordination mechanisms of earlier forms.
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| 15. |
- Pihl, Håkan
(författare)
-
On the idealized institutional evolution of organizational forms
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Several researchers analyse organisational forms as an idealised historical evolution were new organisational forms builds on earlier established forms. These idealised theoretical approaches have the advantages of creating an overall understanding of the variety of organisations that can be observed at a given time. They also explain this variety with a simple evolutionary logic: New organisational innovations occur in established forms. If they prove competitive they will be imitated and, with time, new forms will emerge. Hereby organisational development is not only a question of situational fit, but also due to historical dependencies. Different contributions observe different forms and give different theoretical explanations. This paper suggests an extensive framework of different organisation forms and links this framework to an elaborated theoretical analysis based on new institutional economics and other fields of organisation theory. The theoretical analysis is based on the four co-coordination mechanisms authority, rules, price and ideology. The organisational development is analysed as a stepwise development where forms develop from one level to another with time and increased scale. At the first level the Simple hierarchy and the Adhocratic form is identified. At a second level the U-form and the Professional form follows. At the third level, the M-form and H-form of large enterprises are identified. Finally, at a fourth level a new form, the W-form, is identified. The development is explained by identification of situational factors and by the use of different co-ordination mechanisms. As the idealised evolution continuous, more sophisticated forms develop which modify and extend the use the co-ordination mechanisms of earlier forms.
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| 16. |
- Tagesson, Torbjörn, 1969-
(författare)
-
Do comparisons of performance measures give misleading information? : the case of the Swedish water and sewage sector
- 2003
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- In recent years interest in benchmarking and comparisons of performance measures has increased mong Swedish municipalities. Comparisons of performance measures are used for different urposes. They are used in benchmarking processes, with the aim not only of improving perations but also of providing standards in the context of accountability. Regardless of the urpose of the comparisons of performance measures, it is important that the compared measures re defined and applied homogeneously and consistently, i.e. they must have information orrespondence in order to be comparable; otherwise, erroneous decisions can be made. owever, commensurability is not enough. If the compared measures are to have any information alue, the measures also need to be chosen carefully, so that, in a relevant and reliable way, they eflect the measured objects’ most important qualities. This paper analyses performance easures used in three benchmarking projects in the Swedish water and sewage sector. The easures are analysed in the light of how well they reflect the measured objects’ most important ualities, their relevance, commensurability, and reliability. The findings are distressing; the ppropriateness of the performance measures in these three projects must be strongly questioned. n particular, the measures were too aggregated as to capture, reproduce, and describe the most mportant qualities of the measured objects in a relevant way. As for commensurability, it was so oor that one is entitled to sk hether the comparisons are not doing more harm than good.
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| 17. |
- Tagesson, Torbjörn
(författare)
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Do comparisons of performance measures give misleading information? : the case of the Swedish water and sewage sector
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- In recent years interest in benchmarking and comparisons of performance measures has increased mong Swedish municipalities. Comparisons of performance measures are used for different urposes. They are used in benchmarking processes, with the aim not only of improving perations but also of providing standards in the context of accountability. Regardless of the urpose of the comparisons of performance measures, it is important that the compared measures re defined and applied homogeneously and consistently, i.e. they must have information orrespondence in order to be comparable; otherwise, erroneous decisions can be made. owever, commensurability is not enough. If the compared measures are to have any information alue, the measures also need to be chosen carefully, so that, in a relevant and reliable way, they eflect the measured objects’ most important qualities. This paper analyses performance easures used in three benchmarking projects in the Swedish water and sewage sector. The easures are analysed in the light of how well they reflect the measured objects’ most important ualities, their relevance, commensurability, and reliability. The findings are distressing; the ppropriateness of the performance measures in these three projects must be strongly questioned. n particular, the measures were too aggregated as to capture, reproduce, and describe the most mportant qualities of the measured objects in a relevant way. As for commensurability, it was so oor that one is entitled to sk hether the comparisons are not doing more harm than good.
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| 18. |
- Tagesson, Torbjörn, 1969-
(författare)
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Does legislation or form of association influence the harmonization of accounting? : a study of accounting in the Swedish water and sewage sector
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Accounting information is widely used in benchmarking projects and for other comparative purposes. However, if comparability is low, the information from such comparisons can give incorrect information which in turn can lead to erroneous conclusions and decision making. In the past the level of harmonization of accounting practices as well as their comparability has been very low in the Swedish water and sewage sector. One explanation for this might be that most of the water and sewage operations were run by municipal administration and that until 1998 municipal accounting was only regulated on a voluntary basis. Through comparisons of survey data from the year before and five years after the 1997 legislation, this study analyzes whether the legislation has affected the level of harmonization. Even though municipal accounting now is regulated by law, the requirements for aspects such as auditing are still much lower for municipals than for companies; the requirements for accountability are much lower for municipal agents than for companies. The study also analyzes whether there is any relationship between form of association and level of harmonization. The results did not indicate any effect of legislation on harmonization. Surprisingly, the results did not show any significant relationship between form of association and level of harmonization.
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| 19. |
- Tagesson, Torbjörn
(författare)
-
Does legislation or form of association influence the harmonization of accounting? : a study of accounting in the Swedish water and sewage sector
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Accounting information is widely used in benchmarking projects and for other comparative purposes. However, if comparability is low, the information from such comparisons can give incorrect information which in turn can lead to erroneous conclusions and decision making. In the past the level of harmonization of accounting practices as well as their comparability has been very low in the Swedish water and sewage sector. One explanation for this might be that most of the water and sewage operations were run by municipal administration and that until 1998 municipal accounting was only regulated on a voluntary basis. Through comparisons of survey data from the year before and five years after the 1997 legislation, this study analyzes whether the legislation has affected the level of harmonization. Even though municipal accounting now is regulated by law, the requirements for aspects such as auditing are still much lower for municipals than for companies; the requirements for accountability are much lower for municipal agents than for companies. The study also analyzes whether there is any relationship between form of association and level of harmonization. The results did not indicate any effect of legislation on harmonization. Surprisingly, the results did not show any significant relationship between form of association and level of harmonization.
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| 20. |
- Tagesson, Torbjörn, 1969-, et al.
(författare)
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The relationship between attitude towards harmonization and the internationalization of the corporation : a study of the attitude towards the implementation of IASB standards among Swedish listed companies
- 2003
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Harmonized accounting among European companies would contribute to creating better conditions for the free mobility of capital within the European Union. However, a harmonization of laws and standards does not necessarily lead to a de facto harmonization.The aim of this paper is to examine the attitude of financial managers in listed Swedish companies towards the implementation of IASB standards in Sweden from 2005. It analyzes whether there is a significant connection between attitude towards implementation of IASB standards and background variables such as share of foreign ownership, number of foreign subsidiary companies, number of stock exchanges on which the company is listed, and the proportion of sales exported. These are variables that we believe reflect a company’s extent of internationalization.The overall results show that financial managers of Swedish listed companies are cautiously positive towards the implementation of IASB standards. The study also shows that there is a significant connection between extent of internationalization and attitude towards the implementation of IASB standards. Financial managers of internationalized companies are generally more positive towards the implementation of IASB standards than their colleagues in less internationalized companies.
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| 21. |
- Tagesson, Torbjörn, et al.
(författare)
-
The relationship between attitude towards harmonization and the internationalization of the corporation : a study of the attitude towards the implementation of IASB standards among Swedish listed companies
- 2003
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Harmonized accounting among European companies would contribute to creating better conditions for the free mobility of capital within the European Union. However, a harmonization of laws and standards does not necessarily lead to a de facto harmonization. The aim of this paper is to examine the attitude of financial managers in listed Swedish companies towards the implementation of IASB standards in Sweden from 2005. It analyzes whether there is a significant connection between attitude towards implementation of IASB standards and background variables such as share of foreign ownership, number of foreign subsidiary companies, number of stock exchanges on which the company is listed, and the proportion of sales exported. These are variables that we believe reflect a company’s extent of internationalization. The overall results show that financial managers of Swedish listed companies are cautiously positive towards the implementation of IASB standards. The study also shows that there is a significant connection between extent of internationalization and attitude towards the implementation of IASB standards. Financial managers of internationalized companies are generally more positive towards the implementation of IASB standards than their colleagues in less internationalized companies.
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