| 1. |
- Elliot, Viktor
(författare)
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Institutional entrepreneurship and change A contemporary history of the Swedish banking industry and its performance management systems
- 2016
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Ingår i: Journal of Accounting and Organizational Change. - : Emerald. - 1832-5912. ; 12:2, s. 223-251
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - Using Arroyo's (2012) institutional entrepreneurship (IE) framework, the purpose of this paper is to enhance our understanding of how top managers interpret change in the macro-political and economic environment and integrate it into their performance management systems (PMSs). Design/methodology/approach - The paper combines multiple data sources to study PMS change in the big four Swedish banks over the deregulations' first quarter of a century. Findings - The findings support previous research by identifying IE as a collective phenomenon. Moreover, it points to the importance of distinguishing between different types of field-level events, when investigating change initiated by such events. Finally, the findings also indicate that change at different levels of analysis have separate timings, advising future research on change to pay closer attention to the aspect of time. Social implications - The paper tests Arroyo's (2012) multi-level framework in an accounting setting and specifically focuses on top managers' interpretation and integration of field-level events. It does so in the specific context of banks and thereby contributes to our understanding of how different field-level events affect banks' PMS. In the post-financial crisis era, organizational and accounting scholars should engage time and effort to better understand this complex industry, not least to advice policymakers and regulators in the ongoing re-regulation of the financial markets. Originality/value - Inspired by organizational studies of IE, this paper uses a longer time-frame and includes more organizations, than conventional management accounting case studies. By studying a field, rather than a single organization, the paper opens up to a "wider perspective" on PMS change.
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| 2. |
- Haraldsson, Mattias
(författare)
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Transparency and accountability lost? : Full cost accounting reporting in the Swedish municipal solid waste business
- 2016
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Ingår i: Journal of Accounting and Organizational Change. - 1832-5912. ; 12:3, s. 254-280
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms - the Swedish municipal waste management sector. This focus is motivated by the claim that recent governance reforms have made the organization of public services delivery more diversified and fragmented, which may have had a negative effect on transparency and accountability. Design/methodology/approach: To document the accounting and disclosure practices of the Swedish solid waste management organizations, a questionnaire approach was selected. The study uses a conceptual theoretical framework that complements the basic variables considered to influence public sector financial accounting and disclosure practices with factors such as competition and municipal governance forms. Findings: The results show that compliance accounting and disclosure transparency to some extent have different antecedents and that the external environment, including market competition, size and economic input, influences both. The governance forms, on the other hand, only influenced compliance accounting (negatively and positively) and not the willingness to disclose information in general. The overall conclusion is that changes to the economic and institutional context mixed with different municipal governance forms introduces a multiplicity of forces that makes the accounting practices themselves diversified and fragmented and not necessarily only in a "negative" direction. Practical implications: From a policy perspective the results indicate that the changing institutional and organizational environment has not been matched by attention to, and regulation of, reporting structures that secure external vertical accountability processes. The general implication for future regulations should therefore be to recognize the influence of different economic and institutional forces and develop accountability models that enable and preserve the benefits of governance reform initiatives without losing accountability and transparency. Originality/value: Few prior quantitative studies have theoretically related municipal accounting and disclosure practices to factors such as market competition and popular municipal governance forms (municipal corporation, regional cooperation, outsourcing, etc.). Knowledge of how reforms might influence municipal accounting practices might benefit future policy decisions on accountability models with aim of enable and preserve the benefits of governance reform initiatives without losing accountability and transparency.
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| 3. |
- Rad, Alexander
(författare)
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Risk management–control system interplay : case studies of two banks
- 2016
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 12:4, s. 522-546
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of management control systems.Design/methodology/approachThis study is based on 31 interviews with personnel of two banks in a European country.FindingsThe main finding is that belief systems drive the interplay between risk management and control systems in the studied banks. In several instances, belief systems and boundary systems were operating complementarily. Cross-case analyses of the two banks demonstrate that risk management (i.e. the Basel II Accord) replaced established operating procedures for loan origination and portfolio monitoring at the first bank, whereas senior managers suppressed Basel II to maintain established loan origination and portfolio monitoring procedures at the second one.Originality/valueThis is one of very few studies investigating the interplay between risk management and control systems in banks.
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| 4. |
- Stockenstrand, Anna-Karin, 1977-
(författare)
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Accountability Dilemmas and Identity Struggles
- 2019
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Ingår i: Journal of Accouting & Organizational Change. - 1832-5912 .- 1839-5473. ; 15:1, s. 2-29
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe purpose of this paper is to add to our understanding of how external factors such as funding and external accountabilities affect the organisational inner workings, especially identity issues.Design/methodology/approachThe paper is based on a comparative case study of two professional chamber orchestras, one in Sweden and one in the UK. The two orchestras had significantly different funding conditions and had different relations with funders and were thus exposed to different kinds of accountability dilemmas. The two organisations were studied using and ethnographically inspired approach. The developments of various parts of the organisations were studied, such as funding, management, strategy, management control and identity issues.FindingsThe paper illustrates how the solution to accountability dilemmas in an organisation can, over time, result in the protection or the dilution of a perceived organisational core and thus in an identity struggle. Especially, management has to deal with the balance between financial and operational accountability, where organisational members could perceive the decisions to be confirming or rejecting what they perceived as being the higher purpose of their work.Practical implicationsThis paper may help managers become more aware of the long ranging consequences of managerial decisions and how such decisions may affect the identity orientation of organisational members.Originality/valueThe paper combines the concept of identity with the concept of accountability, something that has not been done to a large extent in previous research.
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| 5. |
- Tagesson, Torbjörn, 1969-, et al.
(författare)
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To be or not to be - Auditors' ability to signal going concern problems
- 2015
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Ingår i: Journal of Accouting & Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 11:2, s. 175-192
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - This paper aims to chart Swedish auditors' likelihood of issuing going concern warnings (GCWs), and to investigate the relationship between formal auditor competence, audit fees and audit firm, respectively, and the likelihood of issuing GCWs. Design/methodology/approach - The empirical data are based on annual reports and audit reports for 2,547 limited companies that went bankrupt in 2010 in the wake of the financial crisis and had filed a financial statement in the year before the bankruptcy. Findings - The findings indicate that Swedish auditors seldom issue GCWs. Moreover, there is a positive relationship between audit fee level and the likelihood of issuing GCWs, and Big 4 auditors being more likely to issue such warnings than other auditors. However, the analyses identify differences between audit firms (within the group of Big 4 firms and within the group of other audit firms) in terms of their predictions of client bankruptcies. This suggests a need for further investigation of firm-specific differences. Contrary to what was predicted, authorized auditors are not more likely to issue GCWs than approved auditors. Research limitations/implications - This paper did not investigate the impact of audit experience and tenure or the possibility that auditors may signal survival problems by resigning. Practical implications - Levying appropriate audit fees creates opportunities for thorough audits, but auditors' formal competence based on training and qualification is not a factor that enforces audit quality. Based on the findings, the authors also suggest some clarifications of existing standards to reduce ambiguity regarding the reporting of survival problems. Originality/value - The Swedish setting is a context in which most companies are small, creditor interest in accounting and auditing is strong and auditors must issue a modified audit opinion if half of the shareholders' equity is spent. This setting offers a unique research opportunity because the formal competence differs between Sweden's two categories of certified auditors, and it allows exploration beyond the dichotomy of Big 4 versus other audit firms. © Emerald Group Publishing Limited.
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