| 1. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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| 2. |
- Broberg, Pernilla, et al.
(författare)
-
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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| 3. |
- Collin, Sven-Olof, 1957-
(författare)
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Governance strategy : turning governance into action
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance (CG) needs to acknowledge the intentional part of governance, where an actor of governance uses the set of corporate governance mechanisms in order to influence the agent to create a performance that will satisfy the interest of the principal. This paper offers a conception of this activity through the concept of governance strategy. The concept is derived within the context of agency theory and applied to two empirical organisations seldom investigated in CG research: the organisation of a riding school in a democratic not-for-profit association and the organisation of multinational corporations in a business group.
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| 4. |
- Collin, Sven-Olof
(författare)
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Governance strategy : turning governance into action
- 2007
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Corporate governance (CG) needs to acknowledge the intentional part of governance, where an actor of governance uses the set of corporate governance mechanisms in order to influence the agent to create a performance that will satisfy the interest of the principal. This paper offers a conception of this activity through the concept of governance strategy. The concept is derived within the context of agency theory and applied to two empirical organisations seldom investigated in CG research: the organisation of a riding school in a democratic not-for-profit association and the organisation of multinational corporations in a business group.
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| 5. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
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The relationship between grade and university prestige
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The paper is dealing with the threat towards university standards in Sweden, when the university system is facing a decreasing demand on education. We claim that there is a pressure towards higher grades and less working load on the students. The effect could be a slight decline of prestige for universities, but a step decline in academic standards at the university colleges since they have weaker academic traditions, staff and students, and experience a stronger political pressure from the local community. The reasoning is made with resonance from a case describing experiences from an accounting programme produced at a university college.
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| 6. |
- Collin, Sven-Olof, et al.
(författare)
-
The relationship between grade and university prestige
- 2007
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- The paper is dealing with the threat towards university standards in Sweden, when the university system is facing a decreasing demand on education. We claim that there is a pressure towards higher grades and less working load on the students. The effect could be a slight decline of prestige for universities, but a step decline in academic standards at the university colleges since they have weaker academic traditions, staff and students, and experience a stronger political pressure from the local community. The reasoning is made with resonance from a case describing experiences from an accounting programme produced at a university college.
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| 7. |
- Grossi, Giuseppe, et al.
(författare)
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Consolidated financial reports in local government : a comparative analysis of IPSASB and SCMA
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.
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| 8. |
- Grossi, Giuseppe, et al.
(författare)
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Consolidated financial reports in local government : a comparative analysis of IPSASB and SCMA
- 2007
-
Bok (övrigt vetenskapligt/konstnärligt)abstract
- Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.
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| 9. |
- Holmberg, Leif, 1943-
(författare)
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Professional or administrative value patterns : clinical pathways in medical problem-solving processes
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- A health care organization simultaneously belongs to two different institutional value patterns: a professional and an administrative value pattern. At the administrative level medical problem-solving processes are generally perceived as the efficient application of familiar chains of activities to well-defined problems; and a low task uncertainty is therefore assumed at the work-floor level. This assumption is further reinforced through clinical pathways and other administrative guidelines. However, studies have shown that in clinical practice such administrative guidelines are often considered inadequate and difficult to implement mainly because physicians generally perceive task uncertainty to be high and that the guidelines do not cover the scope of encountered deviations. The current administrative level guidelines impose uniform structural features that meet the requirement for low task uncertainty. Within these structural constraints physicians must organize medical problem-solving process to meet any task uncertainty that may be encountered. Medical problem-solving processes with low task uncertainty need to be organized independently of processes with high task uncertainty. Each process must be evaluated according to different performance standards and needs to have autonomous administrative guideline models. Although clinical pathways seem appropriate when there is low task uncertainty, other kinds of guidelines are required when the task uncertainty is high.
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| 10. |
- Holmberg, Leif
(författare)
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Professional or administrative value patterns? : clinical pathways in medical problem-solving processes
- 2007
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Ingår i: Health Services Management Research. - Kristianstad : SAGE Publications Ltd. - 0951-4848 .- 1758-1044. ; 20:4, s. 238-243
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Tidskriftsartikel (refereegranskat)abstract
- A health-care organization simultaneously belongs to two different institutional value patterns: a professional and an administrative value pattern. At the administrative level, medical problem-solving processes are generally perceived as the efficient application of familiar chains of activities to well-defined problems; and a low task uncertainty is therefore assumed at the work-floor level. This assumption is further reinforced through clinical pathways and other administrative guidelines. However, studies have shown that in clinical practice such administrative guidelines are often considered inadequate and difficult to implement mainly because physicians generally perceive task uncertainty to be high and that the guidelines do not cover the scope of encountered deviations. The current administrative level guidelines impose uniform structural features that meet the requirement for low task uncertainty. Within these structural constraints, physicians must organize medical problem-solving processes to meet any task uncertainty that may be encountered. Medical problem-solving processes with low task uncertainty need to be organized independently of processes with high task uncertainty. Each process must be evaluated according to different performance standards and needs to have autonomous administrative guideline models. Although clinical pathways seem appropriate when there is low task uncertainty, other kinds of guidelines are required when the task uncertainty is high.
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| 11. |
- Umans, Timurs, 1981-
(författare)
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Cultural diversity in top management teams : models, methods, definitions
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilised within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualisation of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods as well as conceptualisation and measurement of culture. Key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalisation of culture and exploration of the black-box of team processes.
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| 12. |
- Umans, Timurs, 1981-
(författare)
-
Cultural diversity in top management teams : models, methods, definitions
- 2007
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilised within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualisation of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods as well as conceptualisation and measurement of culture. Key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalisation of culture and exploration of the black-box of team processes.
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| 13. |
- Umans, Timurs, 1981-, et al.
(författare)
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Ethnic and gender diversity, process and performance in groups of business students in Sweden
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper investigates the complex interrelation between ethnic and gender diversity, process and performance in groups of business students. The paper is based on an empirical survey of business students working on a complex assignment in groups of two to five in a small Swedish university. The results indicate that gender diversity leads to positive group outcomes, while ethnic diversity appears to create negative group outcomes. Intervening process variables, such as group communication, conflict and problem solving were found to be strongly influenced by diversity, or to strongly influence group outcomes. While the non-influence of intervening variables can probably be explained by methodological difficulties, the negative outcome for ethnic diversity indicates a need to help students better manage ethnic diversity in order to reap its benefits.
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| 14. |
- Umans, Timurs, 1981-, et al.
(författare)
-
Ethnic and gender diversity, process and performance in groups of business students in Sweden
- 2007
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- This paper investigates the complex interrelation between ethnic and gender diversity, process and performance in groups of business students. The paper is based on an empirical survey of business students working on a complex assignment in groups of two to five in a small Swedish university. The results indicate that gender diversity leads to positive group outcomes, while ethnic diversity appears to create negative group outcomes. Intervening process variables, such as group communication, conflict and problem solving were found to be strongly influenced by diversity, or to strongly influence group outcomes. While the non-influence of intervening variables can probably be explained by methodological difficulties, the negative outcome for ethnic diversity indicates a need to help students better manage ethnic diversity in order to reap its benefits.
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| 15. |
- Umans, Timurs, 1981-
(författare)
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Ethnic identity, power and communication in top management teams
- 2007
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Purpose − This study explores the “black box” of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia. Methodology/approach − The study relies on case studies of two multinational companies operating in Latvia. Findings − The findings suggest that ethnic diversity in TMTs leads to more informal and open communication in the teams, but has no clear influence on power distribution in the teams. The results highlight the importance of studying variables that could moderate the effects of ethnic diversity on communication and power distribution; throughout the study, these variables were identified as, but not limited to, environment and shared goals. Originality/value of paper − This paper uses case studies to explore the black box of team processes, and proposes an alternative operationalization of cultural diversity, measured as ethnic diversity. It also advocates an alternative conceptualization of TMTs expressed in terms of decision-making power. The paper’s major contribution is its opening up and exploration of team processes, usually avoided by researchers because of their assumed complexity. Moreover, the study contributes to TMT studies by presenting the Latvian environment as a unique research locus where ethnic identities are rich and various.
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| 16. |
- Umans, Timurs, 1981-
(författare)
-
Ethnic identity, power and communication in top management teams
- 2007
-
Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Purpose − This study explores the “black box” of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia.Methodology/approach − The study relies on case studies of two multinational companies operating in Latvia.Findings − The findings suggest that ethnic diversity in TMTs leads to more informal and open communication in the teams, but has no clear influence on power distribution in the teams. The results highlight the importance of studying variables that could moderate the effects of ethnic diversity on communication and power distribution; throughout the study, these variables were identified as, but not limited to, environment and shared goals.Originality/value of paper − This paper uses case studies to explore the black box of team processes, and proposes an alternative operationalization of cultural diversity, measured as ethnic diversity. It also advocates an alternative conceptualization of TMTs expressed in terms of decision-making power. The paper’s major contribution is its opening up and exploration of team processes, usually avoided by researchers because of their assumed complexity. Moreover, the study contributes to TMT studies by presenting the Latvian environment as a unique research locus where ethnic identities are rich and various.
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