| 1. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Dressaging the riding school manager : corporate entrepreneurship through governance of managers in non-profit associations
- 2004
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- A theory based on property rights, predicting relationships between corporate governance mechanisms and corporate entrepreneurship, is developed in order to explain the entrepreneurial propensity of democratic member-based associations. The theory is tested on riding school associations. The findings indicate that the risk attitude of an association is influenced by the size of the market for managerial labour and the methods used in order to develop the manager of the organisation.
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| 2. |
- Collin, Sven-Olof, et al.
(författare)
-
Dressaging the riding school manager : corporate entrepreneurship through governance of managers in non-profit associations
- 2004
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- A theory based on property rights, predicting relationships between corporate governance mechanisms and corporate entrepreneurship, is developed in order to explain the entrepreneurial propensity of democratic member-based associations. The theory is tested on riding school associations. The findings indicate that the risk attitude of an association is influenced by the size of the market for managerial labour and the methods used in order to develop the manager of the organisation.
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| 3. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Explaining the choice of accounting standards in municipal corporations
- 2004
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Positive accounting theory (PAT) tries to explain corporations’ choices of accounting standards. Empirical research in this field has been focused on the choices made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the forces of coercive, mimetic and normative pressures presented by the environment. The sample of municipal corporations showed that the choice of standards was significantly explained by both PAT factors and institutional factors. The conclusion is that municipal corporations tend to be subject to institutional influence by accepting the practice of their auditing firm and by using specific standards order to legitimise themselves when they have reached a certain size. Additionally, they tend to act according to PAT predictions by using those standards that are able to reduce the profit to levels that society deems acceptable for municipal corporations. Accordingly, through extending the empirical domain to municipal corporations, this paper’s contribution is to show that PAT needs the complementary institutional factors in order to be capable of explaining choice of accounting standards in firms.
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| 4. |
- Collin, Sven-Olof, et al.
(författare)
-
Explaining the choice of accounting standards in municipal corporations
- 2004
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Positive accounting theory (PAT) tries to explain corporations’ choices of accounting standards. Empirical research in this field has been focused on the choices made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the forces of coercive, mimetic and normative pressures presented by the environment. The sample of municipal corporations showed that the choice of standards was significantly explained by both PAT factors and institutional factors. The conclusion is that municipal corporations tend to be subject to institutional influence by accepting the practice of their auditing firm and by using specific standards order to legitimise themselves when they have reached a certain size. Additionally, they tend to act according to PAT predictions by using those standards that are able to reduce the profit to levels that society deems acceptable for municipal corporations. Accordingly, through extending the empirical domain to municipal corporations, this paper’s contribution is to show that PAT needs the complementary institutional factors in order to be capable of explaining choice of accounting standards in firms.
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| 5. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
-
Strategy/structure and organisational development in riding schools : a model relating corporate governance and corporate entrepreneurship in the frame of property rights
- 2004
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance, CG, is mainly occupied with the disciplining aspects of governance system on listed corporations. Corporate entrepreneurship, CE, has been occupied with the enabling aspects of developmental activities within listed corporations and SMEs. The ambition of this paper is to present an integrated theory of CG and CE, claiming CG to have influence on CE. In order to reduce the complexity in this endeavour, the paper focuses on two CG mechanisms, the classical Chandlarian mechanisms of strategy and structure. The empirical focus abandons the commonly investigated listed corporations and focuses instead on the non-profit association and the privately held firm, active within the riding industry. The analysis indicates that the privately held firm and the non-profit association differ in characteristics of the CG mechanisms. However, these differences do not indicate significant different influence on CE.
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| 6. |
- Collin, Sven-Olof, et al.
(författare)
-
Strategy/structure and organisational development in riding schools : a model relating corporate governance and corporate entrepreneurship in the frame of property rights
- 2004
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance, CG, is mainly occupied with the disciplining aspects of governance system on listed corporations. Corporate entrepreneurship, CE, has been occupied with the enabling aspects of developmental activities within listed corporations and SMEs. The ambition of this paper is to present an integrated theory of CG and CE, claiming CG to have influence on CE. In order to reduce the complexity in this endeavour, the paper focuses on two CG mechanisms, the classical Chandlarian mechanisms of strategy and structure. The empirical focus abandons the commonly investigated listed corporations and focuses instead on the non-profit association and the privately held firm, active within the riding industry. The analysis indicates that the privately held firm and the non-profit association differ in characteristics of the CG mechanisms. However, these differences do not indicate significant different influence on CE.
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