| 1. |
- Arbin, Katarina, 1971-, et al.
(författare)
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Explaining workers’ resistance against a health and safety programme : An understanding based on hierarchical and social accountability
- 2021
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Ingår i: Safety Science. - : Elsevier. - 0925-7535 .- 1879-1042. ; 136
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Tidskriftsartikel (refereegranskat)abstract
- The seemingly paradoxical phenomenon of workers’ resistance to health and safety measures has been explained in various ways, for example through production or efficiency pressure, risk-taking behaviours or problematic safety cultures. This article addresses resistance but analyses it through the lens of hierarchical and social accountability. In a case study of a Swedish paper mill, a health and safety programme is resisted by workers even though it enjoys support from the local trade union. Explanations for this is found in the socialising form of accountability that conditions how workers perceive of work-related health and safety. The aspects of work identity, facilitation and visibility are identified and understood in terms of accountability. Who you are, how you perform work, and what is visualised is filtered and evaluated through horizontal relationships rather than in terms of hierarchical accountability to the company.
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| 2. |
- Borglund, Tommy, 1968-, et al.
(författare)
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CSR and Sustainable Business
- 2021. - 2
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Bok (refereegranskat)abstract
- CSR AND SUSTAINABLE BUSINESS introduces many perspectives on corporate social responsibility and sustainable business, as well as how the different perspectives are connected. The discussion is based on real examples and cases. The development within CSR has been moving quickly, both in politics and in business. Phenomena, like social entrepreneurism, sustainable business strategies and new financial models relating to sustainability, have grown stronger. This book gives an overview of the most important concepts and theories, as well as offering a depth of historical perspectives and connections to business ethics. Theoretical aspects are combined with examples from a large number of companies and organizations. The text is divided into three parts. The first part provides an overview of the topic, its history and growth. The second part covers practices at companies and business operations. In the third part, the focus is on control and strategies for responsible, sustainable business. This first edition in English features some of the most influential experts in the field. The original Swedish edition published in 2012 has been used extensively in leading universities and management training courses in both Sweden and Finland for years.
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| 3. |
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| 4. |
- Borglund, Tommy, 1968-, et al.
(författare)
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The Professional Logic of Sustainability Managers : Finding Underlying Dynamics
- 2023
-
Ingår i: Journal of Business Ethics. - : Springer. - 0167-4544 .- 1573-0697. ; 182:1, s. 59-76
-
Tidskriftsartikel (refereegranskat)abstract
- The role of the Sustainability Manager (SM) is expanding. Whether SMs are turning into a new profession is under debate. Pointing to the need for a distinct professional logic to qualify as a profession, we identify what is contained within a professional logic of SMs. Through analyzing ambiguities present in the role of the SMs, we show that there is no specific distinct professional logic of SMs, but rather a meta-construct building on market, bureaucratic, and sustainability logics. In addition, we point to the complex configurations of and relationships between these underlying logics. The complexities also explain why the SMs differ from traditional professions and why it is problematic to talk about a ‘SM profession’. Rather, SMs are ‘organizational professionals’. The article builds on 21 interviews with SMs working for Swedish companies.
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| 5. |
- Frostenson, Magnus, 1970-
(författare)
-
Accounting context
- 2023. - 1
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Ingår i: Encyclopedia of Stakeholder Management. - Cheltenham : Edward Elgar Publishing. - 9781800374232 - 9781800374249 ; , s. 6-11
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Bokkapitel (refereegranskat)
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| 6. |
- Frostenson, Magnus, 1970-
(författare)
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Accounting Systems and Integration of Sustainable Development Goals (SDGs) into Corporate Operations
- 2020. - 1
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Ingår i: Handbook of Business Legitimacy. - Cham : Springer. - 9783319688459 ; , s. 1-15
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Bokkapitel (refereegranskat)abstract
- Following the introduction of the Sustainable Development Goals (SDGs), many companies claim to adopt them in one way or the other. Guided by the “SDG Compass” and other tools, companies are advised to go through a process of trying to understand the SDGs, defining priorities, setting goals, integrating, and reporting and communicating the results. The article points to the nature of implementing the SDGs in business, including going from macro to micro goals, managerialism, and instrumental rationality, all implicitly present in the discourse of SDGs. Such an understanding on how to implement the SDGs, however, requires a strong role of the accounting system of the firm. Based on a theoretical framework, the various roles of accounting assumed in the managerial and instrumental approach to the SDGs are discussed. These roles include the potential of the accounting system to territorialize (sustainability) issues, mediate these to other arenas or higher-order contexts, adjudicate between success and failure, and subjectivize or incentivize people within the organization. The problem of playing out these roles in relation to the SDGs is discussed, as well as the perils of doing it, including the risk of losing sight of ethical business conduct as an action-guiding principle.
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| 7. |
- Frostenson, Magnus, 1970-, et al.
(författare)
-
Ambiguous organizational change : Revisiting the role of projects
- 2022
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Konferensbidrag (refereegranskat)abstract
- Public organizations are replete with projects of different kinds. Projects within public organizations may be used instrumentally as part of an agenda of change. However, such an agenda is not necessarily clear from the outset, as both projects and the base organization may change during lifetime of the projects. For that reason, it is necessary to understand the role of projects in organizational change, not only through looking at the projects as such, but also how they relate to each other and the overall idea of organizational change. The purpose of this article is to explain organizational change by means of parallel project establishment and management. This article sheds light on and analyses a project context of a Norwegian administrative county, where projects became instrumental to changing the organization. However, while traditional approaches often assume that projects are means used to change organizations, we argue that organizational change is ambiguous since projects are re-constructed during the course of time. Ongoing change also pertains to the base organization itself, which is reflected in the projects. Reasons for this multiple and partly parallel nature of change are found in both central and local priorities that emerge underway.
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| 8. |
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| 9. |
- Frostenson, Magnus, 1970-
(författare)
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Corporate Social Responsibility in Sweden
- 2021. - 1
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Ingår i: Current Global Practices of Corporate Social Responsibility. - Cham : Springer. - 9783030683856 - 9783030683863 ; , s. 351-365
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Bokkapitel (refereegranskat)abstract
- There is now a body of literature covering the history of CSR in Sweden and the shapes that the concept has taken in Swedish business. In recent years, however, a number of overarching trends have influenced the understandings and practices of CSR in Sweden. This chapter identifies such trends and discusses their implications. Thereby it complements earlier descriptions of CSR in welfare states.The chapter identifies three interrelated tendencies affecting how CSR has developed in Sweden: First, the regulatory development including both hard and soft regulation; second, an outspoken governance perspective on CSR, including ownership pressure on business to operate according to sustainability criteria; third, the interwoven demands of the multi-stakeholder context and business concerns that co-exist and define business practices.One conclusion is that CSR in Sweden has become strongly conditioned by institutional and ideological paradigms that define responsible business behavior. Political and multi-stakeholder activism influences CSR thinking to a higher extent today compared to a decade ago. It is obvious that the concept of sustainability has gained ground at the expense of CSR. Swedish companies do not object to being part of the sustainability agenda.
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| 10. |
- Frostenson, Magnus, et al.
(författare)
-
CSR och hållbart företagande
- 2021. - 3
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- CSR OCH HÅLLBART FÖRETAGANDE introducerar många perspektiv på företagens sociala ansvar och hållbart företagande, samt hur de olika perspektiven hänger ihop. Resonemangen knyter an till verkliga exempel och fall. Utvecklingen inom CSR har gått snabbt inom både politik och företagande. Fenomen som socialt entreprenörskap, hållbara affärsstrategier och nya finansiella modeller kring hållbarhet har vuxit sig allt starkare. Nytt i denna upplaga är att de globala hållbarhetsmålen diskuteras mer ingående och ett helt nytt kapitel har tillkommit som diskuterar begrepp och fenomen kopplade till mångfald och integration. Boken ger både en överblick över de viktigaste koncepten och teorierna samt ett djup kring historiska perspektiv och företagsetiska kopplingar. Teori varvas med exempel från en lång rad företag och organisationer.
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| 11. |
- Frostenson, Magnus, 1970-, et al.
(författare)
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From Distance to Distance : On How a Master’s Programme in Organisation and Leadership Went Through Pandemic Change
- 2024. - 1
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Ingår i: Online education during COVID-19 and beyond. - Cham : Springer. - 9783031493522 - 9783031493539 - 9783031493553 ; , s. 211-226
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Bokkapitel (refereegranskat)abstract
- The purpose of the chapter is to describe and analyse the changes of a master’s programme in organisation and leadership in a Norwegian university college before, during and after the pandemic. Already established as a programme with modules and in-callings once a month, enabling half-time distance studies, it underwent changes during the pandemic and found a partly new and more flexible shape after the pandemic had ended. The process is described as a change process which led to permanent new opportunities from a pedagogical and academic perspective. Measures taken to deal with the challenges are analysed and presented as innovative ways of developing the programme as a whole, for example opening up for permanent pedagogical solutions such as increased student responsibility for interaction.
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| 12. |
- Frostenson, Magnus, 1970-
(författare)
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Hållbarhetsredovisning : Grunder, praktik och funktion
- 2024. - 4
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Bok (refereegranskat)abstract
- I dag hållbarhetsredovisar så gott som alla större företag och även många medelstora och mindre. Men vad innebär hållbarhetsredovisning, vilka krav finns och vilka regler måste företagen följa?Den här boken hjälper dig att förstå bakgrunden till hållbarhetsredovisning, vilka regler och standarder som finns, hur man upprättar en hållbarhetsredovisning och vilken funktion den fyller. Denna fjärde upplaga är grundligt omarbetad och behandlar bland annat EU:s direktiv CSRD och de nya standarderna ESRS liksom utvecklingen av GRI Standards.
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| 13. |
- Frostenson, Magnus, 1970-, et al.
(författare)
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Mediatisation and the construction of what is morally right and wrong in contemporary business
- 2022
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Ingår i: Media, Culture & Society. - : Sage Publications. - 0163-4437 .- 1460-3675. ; 44:3, s. 532-548
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Tidskriftsartikel (refereegranskat)abstract
- The recent discussion on mediatisation prompts questions about how it arises and how social spheres are marked by it. In this article, we use business as an example of a social sphere to show that the production of normativity by and through the media is a central aspect of mediatisation. The empirical case of the article is the Deepwater Horizon disaster. Six specific techniques were used by the media to construct the case as an instance of corporate misbehaviour that met public recognition. The techniques are instrumental in forming the predicament of a modern mediatised business sphere, it is argued.
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| 14. |
- Frostenson, Magnus, 1970-, et al.
(författare)
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Moving beyond the external face of accountabilit : Constructing accountability for sustainability from within
- 2023
-
Ingår i: Sustainability Accounting, Management and Policy Journal. - : Emerald Group Publishing Limited. - 2040-8021 .- 2040-803X. ; 14:7, s. 124-151
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.Design/methodology/approach: This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.Findings: The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.Practical implications: Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.Social implications: This paper proposes socialisation processes as important for driving forward sustainability solutions.Originality/value: This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.
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| 15. |
- Frostenson, Magnus, 1970-, et al.
(författare)
-
Organizational sustainability identity : Constructing oneself as sustainable
- 2022
-
Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 38:3
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Tidskriftsartikel (refereegranskat)abstract
- In the literature, organizational sustainability identity tends to be treated as something that is ‘engineered’ within business organizations through control, reporting, target setting, strategic communication, and other instruments. Through a case study of a company mainly active within the recycling industry, an alternative understanding is given. A distinct organizational sustainability identity is, rather, a social construct based on perceptions of the core operations as “sustainable in themselves” and collaborative work with customers that is perceived as entailing sustainable solutions. Understood in this way, organizational sustainability identity has relatively little to do with formal controls such as codes, policies, reports used by management to position the company as sustainable. Rather, for organizational members, the process of constructing oneself as sustainable builds on convictions about the core operations and the possession of specific capabilities manifested in customer relations. The article adds to current literature through its constructivistic approach and through identifying underlying beliefs that condition the process of forming an organizational sustainability identity.
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| 16. |
- Frostenson, Magnus, 1970-, et al.
(författare)
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Styrteknologier och differentiering av den professionella praktiken : Exemplet lärare
- 2021
-
Ingår i: Arbetsmarknad & Arbetsliv. - Karlstad : Arbetsvetenskap vid Karlstads universitet. - 1400-9692 .- 2002-343X. ; 27:4, s. 49-67
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Tidskriftsartikel (refereegranskat)abstract
- Lärares arbetsprestationer mäts och utvärderas alltmer på individnivå. I artikeln undersöks förekomst och användning av instrument för att mäta lärares arbetsprestationer. Baserat på en enkät till 2 000 svenska grundskole- och gymnasielärare visar artikeln på en högst varierande förekomst av prestationsmätningar. Instrument som uppföljnings- och utvecklingssamtal, kursutvärderingar, prestationsbaserad lönesättning förekommer i högre grad än föräldraenkäter, klassrumsobservationer och kollegial bedömning. Instrumenten används mest i aktiebolagsdrivna friskolor. Skolledningar använder sådana instrument i olika syften, främst som underlag för individuell lönesättning. I artikeln relateras resultaten till differentiering inom lärarprofessionen. Styrning är en delförklaring till varför lärarprofessionen differentieras.
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| 17. |
- Frostenson, Magnus, 1970-, et al.
(författare)
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Teachers, performative techniques and professional values : How performativity becomes humanistic through interplay mechanisms
- 2020
-
Ingår i: Cambridge Journal of Education. - : Routledge. - 0305-764X .- 1469-3577. ; 50:6, s. 695-710
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Tidskriftsartikel (refereegranskat)abstract
- In recent years, research has pointed to the development of ‘post-performative’ teachers and cultures within the education system. This article provides explanations for how it is possible that teachers marked by performative rationality also hold and enact seemingly humanistic professional values. The study points to three interplay mechanisms that reconstitute teachers’ understandings of the role that the techniques and values play, including a reconstruction of professional values in performative terms. Thus, the article provides an explanation for the alignment of performativity and humanism in ambiguous school contexts.
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| 18. |
- Frostenson, Magnus, 1970-
(författare)
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The Performance-Reporting Gap : A Key to Understanding the Relevance of Sustainability Reporting Information to Stakeholders
- 2023. - 1
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Ingår i: Measuring Sustainability and CSR. - Cham : Springer. - 9783031269585 - 9783031269592 ; , s. 85-93
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Bokkapitel (refereegranskat)abstract
- There is a vague relationship between corporate sustainability performance and reporting. In this contribution, this is discussed in terms of a ‘performance-reporting gap’. The gap is described and analyzed as problematic from an information use and relevance perspective and from an internal sustainability control perspective. An overarching consequence of the gap is that the quality and usability of information in sustainability reports depend on how companies treat the gap. In addition, the gap reflects underdeveloped processes of sustainability control in companies. It is suggested that the gap could be narrowed through clearer accountability structures and controllable sustainability processes within firms, more sophisticated materiality analyses and relevant strategic planning and pursuit of reporting processes.
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| 19. |
- Johnstone, Leanne, 1984-
(författare)
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The Limits of Control? The Role of Sustainability Control for Constructing Accountability within Organisations
- 2022
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Sustainability control is grounded in pragmatic research traditions which imply that the design of formalised sustainability control systems (de-signed by managers) is enough to ensure strategic plans are met in re-sponse to external accountability demands. Through this, the individualis-ing aspects of control in a hierarchical accountability sense are empha-sised, and the main accountability relationship becomes between the supe-rior and subordinate. Less, however, is known about the other socialising processes and accountability relationships within organisations that in-creasingly call employees to account for sustainability.To develop understandings of sustainability control and its relationship to accountability, this thesis asks: What is the role of sustainability control in constructing accountability? This thesis finds that the socialising ac-countability form is important for developing (current) understandings of sustainability control(ling) as a management practice. It elaborates on how controlling for sustainability is not only achieved through formalised con-trols designed by (top) management, but also through other accountability relationships, in the less formal spaces of the organisation and beyond. Here, compliance is complemented with elements of employee activism and incremental changes to their daily working behaviours.Managers should recognise the importance of socialisation processes and conversations in informal settings for making employees accountable and changing (un)sustainable behaviours in the workplace beyond formalised control system designs. The findings should encourage us all to think about how we (should) reconcile managerial systems with the broader sociological and ecological good inherent to sustainability as an inter-generational discourse and the responsibility of all.
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| 20. |
- Karlsson, Fredrik, 1974-, et al.
(författare)
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Attempts to share information between public sector organisations over time : A case-based exploration of value conflicts
- 2021
-
Ingår i: Information Polity. - : IOS Press. - 1570-1255 .- 1875-8754. ; 26:3, s. 289-310
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Tidskriftsartikel (refereegranskat)abstract
- Despite the importance of inter-organisational information sharing (IOIS) in the public sector, such endeavours often fail. Existing research has shown that the values held by collaborating organisations are one important factor affecting these kinds of initiatives. However, research has sought only to a limited extent to address how value conflicts come into play over time. Therefore, this paper aims to explore how conflicting values shape an inter-organisational information-sharing practice in the public sector over time. Using the local/global network framework, we analyse four years’ worth of information sharing in an inter-organisational advisory group in the context of Swedish nuclear waste management. We conclude that different value conflicts are emphasised to different extents at different points in time. That is, values do not uniformly affect IOIS activities, and such conflicts over time reduce the set of potential IOIS activities. We also conclude that when IOIS activities are driven by an individual organisation’s values, individual value rational activities may co-exist with a dysfunctional long-term IOIS practice.
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| 21. |
- Lundh, Simon, 1980-, et al.
(författare)
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Accounting as a means to legitimacy : the case of internally generated intangibles
- 2023
-
Ingår i: Qualitative Research in Accounting & Management/Emerald. - : Emerald Group Publishing Limited. - 1176-6093 .- 1758-7654.
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this study is to identify the norms that underlie and condition the decisions madeby preparers of financial reports.Design/methodology/approach – This interview-based study illustrates how financial report preparersengage in behaviors linked to the perception of recognition and measurement of internally generatedintangible assets by important stakeholders. All of the companies included in the study adhere toInternational Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and developmentin accordance with International Accounting Standard (IAS) 38.Findings – The authors identify the normative assumptions underlying the recognition and measurementof internally generated intangibles, which are based on concerns of consistency, credibility andreasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarilyrelated to cognitive legitimacy and is not of a moral or pragmatic nature.Originality/value – The study reveals that recognition and measurement of internally generatedintangibles in financial accounting relate to legitimacy. The authors identify specific norms that form thebasis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve asconstraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.
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| 22. |
- Lundh, Simon, 1980-
(författare)
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Application of Principles-based Accounting Standards : the case of internally generated intangibles
- 2020
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. This means that there is inherent room for judgment in the application, which might affect financial reporting comparability. This study aims to explore and understand the application of principles-based accounting standards. The study depicts the actual valuation of internally generated intangibles from a local perspective.The theoretical basis of this thesis is building on a Scandinavian institutional tradition since the focus is on a phenomenon that is shaped within a local context of meaning, where the judgments and the reasoning behind decisions occur. The study has a design that allowed for gathering data from several different organizations. Listed Swedish companies of different sizes and industries dealing with intangible accounting decisions and judgments are included.There are three main conclusions from this study. First, there is a continuous ambition for instrumentality and efficiency when making decisions regarding the valuation of internally generated intangibles. Second, the appearance of the company is always reflected against the expectations of relevant actors. Third, there is a co-existence of these two rationales. The judgments and the decisions within the companies are not independent of the external expectations and demands. Rather, they are affected by them through all the phases connected to research and development. A number of contributions to the literature are identified. These relate to the understanding of the application of principles-based accounting standards at an organizational level, and the development of the theoretical perspective within accounting research.
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| 23. |
- Persson, Mats, et al.
(författare)
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Mergers, Acquisitions, and the Marriage Metaphor : Time for a (Re)Look?
- 2021. - 20
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Ingår i: Advances in Mergers and Acquisitions. - Bingley : Emerald Group Publishing Limited. - 9781800717206 ; , s. 53-66
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Bokkapitel (refereegranskat)abstract
- As an object of study, mergers and acquisitions are often characterized as containing two entities that in one way or the other become one. Metaphorically, researchers frequently talk about this relationship in terms of a “marriage.” In this chapter, the authors discuss the marriage metaphor with regard to its adequacy in M&A studies. The authors suggest that the metaphor contains strong normative understandings that to some extent condition how we understand M&As. This chapter highlights three dimensions to problematize the metaphor: sequence of events, number of partners, and power relations in a marriage. For each dimension, the underlying metaphorical belief is discussed and a specific risk is identified. The general message is that M&A research should consider more closely the nature of the relationship between the two (or more) parties of M&A to provide a better understanding of which situations that are actually studied.
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| 24. |
- Persson, Mats, et al.
(författare)
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Support and opposition in an attempted higher education merger
- 2021
-
Ingår i: Tertiary Education and Management. - : Taylor & Francis. - 1358-3883 .- 1573-1936. ; 27:1, s. 59-72
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Tidskriftsartikel (refereegranskat)abstract
- The study explores an ultimately unsuccessful merger of three Norwegian public university colleges. It shows how social practices of support for and opposition to the merger were the effects of the intersection(s) between why the merger was necessary and how the proposed merger process was enacted. Support and opposition may change during the merger process, since participants move in and out of positions given how the process unfolds. We relate support and opposition to identity. A merger supports attractive identities if it is consonant with overarching normative ideals of higher education and experienced fairness during the merger process. The findings have implications for how we can better understand and explain why some merger initiatives lead to termination instead of a merger.
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