| 1. |
- Aleksandrov, E, et al.
(author)
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Emerging streams of institutional theory in accounting research : current status and future directions
- 2018
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Conference paper (other academic/artistic)abstract
- This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.
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| 2. |
- Aleksandrov, E, et al.
(author)
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Emerging streams of institutional theory in accounting research : current status and future directions
- 2018
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Conference paper (peer-reviewed)abstract
- This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.
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| 3. |
- Aleksandrov, E, et al.
(author)
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Emerging streams of intitutional theory in accounting research : current status and future directions
- 2018
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Conference paper (other academic/artistic)abstract
- More than 30 years have passed since first calls to see accounting as social and institutional practice (Burchell et al., 1980; Hopwood, 1987; Hopwood & Miller, 1994). During these years, a significant number of theories have been striving to extend and challenge the hegemony of particular ways of seeing accounting (Jacobs, 2012) with acknowledging the need for inter-disciplinary approach and theoretical pluralism in contemporary studies. Within this theoretical pluralism, the institutional theory was recognized as one of the dominating theories in accounting research during last decades (Jacobs, 2012; Lounsbury, 2008; Modell, 2015).However, despite acknowledging the paradigmatic developments of institutional theory into several streams in organisational science (DiMaggio, 1988; Lawrence et al., 2009, 2011; Oliver, 1991; Thornton et al., 2012), few attempts were done to make a separate review of these streams and their value for accounting literature (Modell, 2009). Here, influential work of Lounsbury (2008) rather reflected organizational science literature with seeing accounting as a context which can give crucial insights into institutional and practice theories rather than vice versa. Jacobs (2012) in his study of theoretical pluralism in accounting research during 1992-2008 acknowledged the institutional theory domination but made few reflections on its progressions and implications for seeing accounting as social and institutional practice. And finally, more recent studies of Modell and his colleagues (Modell, 2015; Modell et al., 2017) made overviews of two streams of institutional theory (e.g. logic and work) and institutional theory combination possibility with other theories. While giving the valuable insights into understanding of issues related to theories combinations in accounting, these studies hardly review the accounting literature related to institutional theory streams which were criticised for apolitical nature but at the same time acknowledged as self-sufficient.Therefore, it seems that current studies rather ignore or criticize specific institutional theory streams, jumping into possible theory combinations agenda without revealing the value of these streams for accounting research. Such tendency may potentially lead to marginalization of accounting knowledge (Jacobs, 2016; Jacobs & Cuganesan, 2014) with the use of these streams under the quest for contribution to the interdisciplinary literature.In this regard, this paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. But at the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. Therefore, we construct our research questions as:How have the emerging stream of institutional theory (IL, IE and IW) been used by accounting scholars?How have these streams influenced accounting research? What could be done in the future accounting research using emerging streams of institutional theory?In order to answer these research questions, we compile a structured literature review (Massaro et al., 2016) of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). As a frame for analysis of the paper, we use conceptual clarification and analytical framework proposed by Lukka and Vinnari (2014) who made a distinction between domain theory and method theory in order to capture the relations between common knowledge about accounting as a social practice and the theories used to extend this knowledge. Applying to our paper, domain theory refers particularly to a set of knowledge about accounting as social and institutional practice. Method theory (i.e. IL, IE, IW) is a meta-level conceptual system, which can offer alternative perspectives and add new understanding/insights into domain theory. Following this analytical distinction, we examine the way how current accounting literature utilizes the selected institutional streams in domain-method dimension, how the theory or their combination (if any) are justified and used in a flow of argument for understanding of accounting practice.
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| 4. |
- Alm, Karin, et al.
(author)
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Bridging the Theory–practice Gap Through Work Integrated Learning- educating Students as Change Agents Advancing the SDGs : A Case Study of WIL in Higher Education at a Master’s Program in Sweden
- 2024
-
In: The Contribution of Universities Towards Education for Sustainable Development. - Springer Cham : Springer. ; , s. 579-593
-
Book chapter (pop. science, debate, etc.)abstract
- This chapter has two key objectives. The first is to explore how Work Integrated Learning (WIL) as a pedagogy can advance education for sustainability in higher education to ensure a sustainable future. The second is to facilitate educators escape dualism between theory and practice while shaping employable graduates able to serve society as change agents. This mixed method study has a qualitative case study design, with an empirical focus on student’ engagement throughout WIL in a Swedish Higher Education Institution (HEI) context. The findings show how WIL addresses unanswered questions in the HEIs collaborative practices that can support the sustainable development considering inherent influences of local and national contexts. Extrapolating from this, this chapter contributes by identifying how WIL can enable students as future change agents through engaging with industry and communities while applying theory on real-life challenges of implementing the Sustainable Development Goals (SDGs).
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| 5. |
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| 6. |
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| 7. |
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| 8. |
- Alm, Karin, et al.
(author)
-
Sustainability in higher education : Mission (im)possible?!
- 2019
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Conference paper (other academic/artistic)abstract
- The need to include sustainability issues in Higher Education represents both a challenge and an opportunity! Being engaged as PRME Champions (Principles for Responsible Management Education), Högskolan Kristianstad has created an arena stimulating new teaching content and activities, and joint research projects with relevant impact for society. We invite participants to share experiences in how to implement sustainability in Higher Education Institutions! The topics are: - The extent to which sustainability can(not) be “integrated” in business programmes curricula - How to find “your best practice” of implementing sustainability - Pros and Cons of moving towards an inter-disciplinary approach - In what ways can(not) business administration contribute to the discussion about sustainable development
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| 9. |
- Alm, Karin, et al.
(author)
-
Sustainability in higher education : Mission (im)possible?!
- 2019
-
Conference paper (other academic/artistic)abstract
- The need to include sustainability issues in Higher Education represents both a challenge and an opportunity! Being engaged as PRME Champions (Principles for Responsible Management Education), Högskolan Kristianstad has created an arena stimulating new teaching content and activities, and joint research projects with relevant impact for society. We invite participants to share experiences in how to implement sustainability in Higher Education Institutions! The topics are: - The extent to which sustainability can(not) be “integrated” in business programmes curricula - How to find “your best practice” of implementing sustainability - Pros and Cons of moving towards an inter-disciplinary approach - In what ways can(not) business administration contribute to the discussion about sustainable development
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| 10. |
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| 11. |
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| 12. |
- Argento, Daniela, et al.
(author)
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Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?
- 2020
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Other publication (other academic/artistic)abstract
- Researchers in general and public sector accounting (PSA) researchers in particular are faced with increasing pressures to publish in international top journals. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members and decisions for funding research are impacted by publication metrics. This paper aims to unravel the impact of the increasing importance of publication metrics on the identity of PSA researchers. Identity of professions is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigations through interviews with senior researchers. The increasing importance of publication metrics can be seen as the major pressure. However, our findings reveal that various other pressures exist, especially publishing in niche journals, doing societally relevant work, conducting high-quality teaching and serving niche-specific audiences through research. Two basic reactions to competing pressures are observed. On the one hand, a conformance/adaption reaction to the major pressure, at the expense of other pressures (for instance, by adapting to the requirements of top accounting journals, and lessening connections with the PSA field). On the other hand, resistance to the major pressure in order to preserve values attached to the other pressures (for example, by ignoring pressures from publication metrics and remaining connected to the PSA field and its journals). In addition, we found in-between reactions, ranging from a balancing of competing pressures (for example, in two-pillar publication strategies), and a reinforcing reaction (for example, seeing work for practice as an input to high-quality research), to reshaping of work devices (e.g. by distinguishing between mixed research-teaching jobs and pure teaching jobs, and/or developing career paths for excellent teachers in addition to those for excellent researchers). Also manipulation strategies can be observed, such as recycling research outcomes in different publications. Finally, researchers sometimes show opposing reactions at the same time, such as adapting to more demanding publication targets and questioning those targets. There is no evidence for an identity shift towards an ‘academic performer’, because researchers are primarily inspired by problems of public sector organizations or society at large, though young scholars may be faced with too demanding publication targets, which could give rise to an identity shift of an ‘academic performer’.
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| 13. |
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| 14. |
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| 15. |
- Argento, Daniela, et al.
(author)
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Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?
- 2022
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In: Critical Perspectives on Accounting. - : Academic Press Inc.. - 1045-2354 .- 1095-9955.
-
Journal article (peer-reviewed)abstract
- Researchers are faced with increasing pressure to publish in top international journals, particularly public sector accounting (PSA) researchers due to the relatively lower ranking of journals in their field. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members, and decisions for funding research are increasingly affected by journal rankings. This paper aims to unravel the impact of the growing importance of journal rankings on the identity of PSA researchers. Professional identity is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigation through interviews with senior researchers. The findings reveal how PSA researchers are coping with a context permeated by tensions between their original identity and an identity affected by a stronger reliance on scoring based on journal rankings. Our study shows in particular that PSA researchers tend to preserve their original identity of a committed PSA scholar and simultaneously move towards the “academic performer” identity by navigating the grey area between these extremes. There is no significant evidence for a fundamental identity shift towards an “academic performer” because researchers are primarily inspired by problems of public sector organizations or society at large. However, it remains to be seen if young scholars faced with publication targets that are too demanding and unrealistic shift their focus away from the original PSA researcher identity to an “academic performer” identity.
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| 16. |
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| 17. |
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| 18. |
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| 19. |
- Argento, Daniela, et al.
(author)
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Because change happens! : analyzing the change agent in legitimizing integrated reporting
- 2017
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Conference paper (other academic/artistic)abstract
- Purpose – The purpose of this paper is to explore how a sustainability manager, embodying the role of change agent, legitimizes the implementation of Integrated Reporting. By focusing on an Italian public utility, operating in the electricity sector and listed on the Italian stock exchange, which has recently implemented the Integrated Report, this paper unveils how a voluntary change (i.e. the adoption of the Integrated Report) can be achieved thorough the legitimizing work carried out by a sustainability manager driven by strong intrinsic engagement, availability of resources and intense networking.Design/Methodology/Approach – The case study methodology was adopted to reach the purpose of this research. A longitudinal and explanatory case study was realized by analyzing data collected from different sources. Relevant information was extrapolated from various corporate documents, visit to the case organization and thirteen in depth interviews conducted with sustainability managers, finance managers, communication managers and human resources managers. After triangulating data, findings were analyzed through the lens of institutional entrepreneurship which is the branch of neo-institutional theory explaining how actors can drive substantial changes.Findings – This study uncovered how the adoption of Integrated Reporting – which requires a substantial change in organizational structure, processes and thinking – can be achieved over time through the perseverance of a sustainability manager who strives to legitimize his individual position and strengthen the value of the whole Corporate Social Responsibility (CSR) area within the organization. Such perseverance, necessary to initiate and achieve the desired change, can be successful when the change agent uses available resources and networking skills, to gain support from various groups with different power balances, and to enable people of different organizational areas to collaborate to the end of preparing the Integrated Report.Research limitations/implications – This research highlights that when people belonging to different organizational areas perceive the added value of implementing a substantial change, they engage in alternative practices and show availability to collaborate. Still, the reluctance to share strategic information in the light of its disclosure in the Integrated Report is perceived, meaning that bridging the gaps between finance and sustainability managers requires more efforts. The true transformation of organizational values and beliefs, in line with the ideas of Integrated Reporting, requires the full acceptance and practice of integrated thinking on each level of the organization.Practical implications – This paper shows that the voluntary implementation of Integrated Reporting is possible when the reporting tool is not only perceived as a disclosure document, but also as a vehicle that increases the awareness and sharing of corporate integrated value. People in different areas interact in a different way facilitating the horizontal integration of operational activities.Originality/Value – as an emerging phenomenon, literature has focused on many aspects of Integrated Reporting. This paper adds value to recent debates by focusing on how individual actors legitimize their projects within their organization by highlighting tensions and how they can be overcome to achieve the desired change.
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| 20. |
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| 21. |
- Argento, Daniela, et al.
(author)
-
Because change happens! : analyzing the change agent in legitimizing integrated reporting
- 2017
-
Conference paper (other academic/artistic)abstract
- Purpose – The purpose of this paper is to explore how a sustainability manager, embodying the role of change agent, legitimizes the implementation of Integrated Reporting. By focusing on an Italian public utility, operating in the electricity sector and listed on the Italian stock exchange, which has recently implemented the Integrated Report, this paper unveils how a voluntary change (i.e. the adoption of the Integrated Report) can be achieved thorough the legitimizing work carried out by a sustainability manager driven by strong intrinsic engagement, availability of resources and intense networking. Design/Methodology/Approach – The case study methodology was adopted to reach the purpose of this research. A longitudinal and explanatory case study was realized by analyzing data collected from different sources. Relevant information was extrapolated from various corporate documents, visit to the case organization and thirteen in depth interviews conducted with sustainability managers, finance managers, communication managers and human resources managers. After triangulating data, findings were analyzed through the lens of institutional entrepreneurship which is the branch of neo-institutional theory explaining how actors can drive substantial changes. Findings – This study uncovered how the adoption of Integrated Reporting – which requires a substantial change in organizational structure, processes and thinking – can be achieved over time through the perseverance of a sustainability manager who strives to legitimize his individual position and strengthen the value of the whole Corporate Social Responsibility (CSR) area within the organization. Such perseverance, necessary to initiate and achieve the desired change, can be successful when the change agent uses available resources and networking skills, to gain support from various groups with different power balances, and to enable people of different organizational areas to collaborate to the end of preparing the Integrated Report. Research limitations/implications – This research highlights that when people belonging to different organizational areas perceive the added value of implementing a substantial change, they engage in alternative practices and show availability to collaborate. Still, the reluctance to share strategic information in the light of its disclosure in the Integrated Report is perceived, meaning that bridging the gaps between finance and sustainability managers requires more efforts. The true transformation of organizational values and beliefs, in line with the ideas of Integrated Reporting, requires the full acceptance and practice of integrated thinking on each level of the organization. Practical implications – This paper shows that the voluntary implementation of Integrated Reporting is possible when the reporting tool is not only perceived as a disclosure document, but also as a vehicle that increases the awareness and sharing of corporate integrated value. People in different areas interact in a different way facilitating the horizontal integration of operational activities. Originality/Value – as an emerging phenomenon, literature has focused on many aspects of Integrated Reporting. This paper adds value to recent debates by focusing on how individual actors legitimize their projects within their organization by highlighting tensions and how they can be overcome to achieve the desired change.
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| 22. |
- Argento, Daniela, et al.
(author)
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Challenges of sustainability-assurance practices : Insights from the Big 4 accounting firms
- 2023
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In: Auditing Transformation. - : Taylor and Francis Inc.. ; :1, s. 250-271
-
Book chapter (pop. science, debate, etc.)abstract
- This chapter deals with how the increased importance of sustainability, as well as more stringent regulations of sustainability reporting and assurance, act as drivers that transform the audit industry. Specifically, the purpose of this chapter is to increase the understanding of how the Big 4 accounting firms cope with the challenges of sustainability assurance by exploring the knowledge and skills that are deemed important when executing such task. Based on interviews with auditors involved in sustainability reporting audits within the Big 4, this chapter finds that sustainability assurance is challenging because the landscape of sustainability reporting is diverse and subject to regulatory changes. In addition, sustainability assurance is different from financial auditing and has so far been voluntary leading to practice variation across accounting firms. The findings indicate that sustainability auditors need knowledge of sustainability, reporting and assurance standards and regulations, as well as skillsof being adaptable, interactive, analytical, and critical. Due to the ‘regulatory tornado’, they also need to be equipped with curiosity, patience, and willingness to read and stay up to date. The indications that sustainability and financial reporting are becoming increasingly integrated call for collaboration among sustainability and financial auditors.
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| 23. |
- Argento, Daniela, et al.
(author)
-
Citizen participation in climate smart urban development : Part 1
- 2022
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Book (other academic/artistic)abstract
- This report presents the first results of our engagement in the research project Climate-Smart Näsby. Our involvement from January to December 2021 was two-fold: first, it entailed identifying potential stakeholders in the urban sustainable development of Näsby, the northern part of the city of Kristianstad (Sweden); second, it entailed outlining citizen engagement possibilities for the project. The report highlights our reflections and lessons learned through literature review, document analysis, photo walks, interviews and workshops. After presenting the challenges cities face in their attempts to become more sustainable, the report emphasizes the importance of increased stakeholder engagement in sustainable city development projects. The report also illustrates some techniques for identifying and analyzing stakeholders and typical tools used to engage them. It discusses how the choice of method when studying citizens, and their engagement, can be a power factor leading to distanced view of citizens. It also highlights how understanding citizen engagement can be blurred due to different interpretations of what democracy means. The report presents a tentative stakeholder map for the project in the form of a power-interest grid. Reflections on photo walks/interviews with citizens are presented in concise and diverse forms that invite to interpretation, understanding and experience of being there.
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| 24. |
- Argento, Daniela, et al.
(author)
-
Citizen participation in climate smart urban development : Part 2
- 2023
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Book (other academic/artistic)abstract
- This report presents the fnal results of our engagement in the research project Climate-Smart Näsby. Our involvement from January to December 2022 was aimed to explore how the Municipality of Kristianstad (Sweden) engages with citizens in urban planning related initiatives and identify different forms of participation possibilities. The results of such exploration led to the recognition of both the value and the diffculties of establishing fruitful forms of dialogue. One diffculty is engaging citizens at the early stages of an urban (re)building process, especially when sustainability concerns are at stake. In addition, it is diffcult to ensure that citizens remain anchored to the whole process, which usually takes a long time to be completed. The risk is that participation and dialogue remain fragmented over time, with different citizens being active in different stages of an urban planning process. This report presents a tentative model that facilitates the creation of platforms for site specifc active citizen dialogue (In Swedish: platsbunden aktiv opinions-bildning) to alleviate identifed diffculties. A selection of vignettes and photos, resulting from our feldwork and displayed in various exhibitions, is included in the report to give the reader a sense of the studied site (Näsby, Kristianstad) and the citizens living there.
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| 25. |
- Argento, Daniela, et al.
(author)
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Collaborative innovation and management control in times of crisis : Tensions of a disrupted project in public healthcare
- 2023
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In: The Routledge Handbook of Public Sector Accounting. - : Taylor and Francis Inc.. ; :1, s. 79-93
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Book chapter (pop. science, debate, etc.)abstract
- The purpose of this chapter is to explore the tensions of collaborative innovation projects in the public sector and how they can be dealt with via the use of different control forms. An additional purpose is to understand how the use of those controls evolves over time due to an unexpected crisis (Covid-19). The chapter draws upon public management and management control literature combined with empirical observations from a collaborative innovation project implemented at Perstorp Municipality in Sweden. The project, called Digital Innovation for Dementia Care (DIDEC), aimed at developing innovative products/services for dementia care. Based on the findings achieved through interventionist research conducted over three and half years, this chapter shows how tensions arising in collaborative innovation projects in the public sector can be successfully dealt with by progressively balancing the use of formal and informal control forms in different parts of the project organization and during the different stages of the project implementation. However, this balance was suddenly destabilized by a crisis. It was threatened by the outbreak of Covid-19, which led to the dominance of formal controls focusing on the achievement of predetermined targets, thereby neglecting the (unexpected) added value resulting from the project.
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| 26. |
- Argento, Daniela, et al.
(author)
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Collective institutional entrepreneurship for the EPSAS programme : The missing link
- 2024
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In: Public Money & Management. - 0954-0962. ; 44:6, s. 523-532
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Journal article (peer-reviewed)abstract
- This article explores how international accounting standards-setting processes unfold over time. By applying the theoretical lens of collective institutional entrepreneurship this article reveals the reasons for the delays emerging in the European Public Sector Accounting Standards (EPSAS) programme. With a focus on the Italian national and subnational contexts, the findings suggest that collaboration among different categories of institutional entrepreneurs is difficult to accomplish in a multi-level accounting change process when the capacity for action is limited.
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| 27. |
- Argento, Daniela, et al.
(author)
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Competing logics in the expansion of public service corporations
- 2016
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In: Utilities Policy. - 0957-1787 .- 1878-4356. ; 40, s. 125-133
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Journal article (peer-reviewed)abstract
- This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.
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| 28. |
- Argento, Daniela, et al.
(author)
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Competing logics in the expansion of public service corporations
- 2016
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In: Utilities Policy. - : Elsevier BV. - 0957-1787. ; 40, s. 125-133
-
Journal article (peer-reviewed)abstract
- This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.
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| 29. |
- Argento, Daniela, et al.
(author)
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Constructing certainty through public budgeting : budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden
- 2020
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In: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367 .- 1945-1814. ; 32:5, s. 875-887
-
Journal article (peer-reviewed)abstract
- PurposeThis paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.Design/methodology/approachBy drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.FindingsInfluenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.Originality/valueBy elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.
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| 30. |
- Argento, Daniela, et al.
(author)
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Constructing certainty through public budgeting : budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden
- 2020
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In: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Ltd.. - 1096-3367 .- 1945-1814. ; 32:5, s. 875-887
-
Journal article (peer-reviewed)abstract
- Purpose This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden. Design/methodology/approach By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data. Findings Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries. Originality/value By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindsetaimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.
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| 31. |
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| 32. |
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| 33. |
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| 34. |
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| 35. |
- Argento, Daniela, et al.
(author)
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DIDEC – A living lab comes to life : A report on the activities and results of the Digital Innovation for Dementia Care (DIDEC) project
- 2021
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Book (pop. science, debate, etc.)abstract
- This report presents the activities and results of the Digital Innovation for Dementia Care (DIDEC) project. The DIDEC project was initiated by Perstorp Municipality because of the compelling need to innovate the field of dementia care. Dementia is a challenge for affected individuals and their families as well as for health care services. New products and services, which can improve both the quality of life for people with dementia and the work of care providers, are asked for. The DIDEC project involved the development of a living lab at Österbo dementia care center (in Perstorp) which fostered the collaborative creation of innovations. Business stakeholders and health professionals were enabled to test new solutions in the daily life of the dementia care center. The project engaged various actors from Perstorp Municipality, Österbo, Science Parks, companies and academia, over a period of three years (2018-2020). Despite several challenges (e.g., staff resistance, technical problems, Covid-19), the project was perceived as very successful, entailing important learnings on how to manage change, good results (e.g., one complete real-life testing) as well as positive side-effects (e.g., better working climate). The findings from the project emphasize the four T:s that can explain the success of collaborative innovation projects, namely: Talk, Tolerance, Transparency and Trust.
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| 36. |
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| 37. |
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| 38. |
- Argento, Daniela, et al.
(author)
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Explaining the consolidation of financial statementsin the Swiss Federal Government
- 2012
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In: Yearbook of Swiss Administrative Sciences 2012. - Winterthur : Swiss Society of Administrative Sciences SSAS. ; , s. 11-22
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Book chapter (peer-reviewed)abstract
- The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.
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| 39. |
- Argento, Daniela, et al.
(author)
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Explaining the consolidation of financial statementsin the Swiss Federal Government
- 2012
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In: Yearbook of Swiss Administrative Sciences 2012. - Winterthur : Swiss Society of Administrative Sciences SSAS. ; , s. 11-22
-
Book chapter (pop. science, debate, etc.)abstract
- The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.
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| 40. |
- Argento, Daniela, et al.
(author)
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Exploring the receptivity to accounting regulation change : what information is being disclosed in Italian Management's Reports
- 2012
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Reports (other academic/artistic)abstract
- This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.
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| 41. |
- Argento, Daniela, et al.
(author)
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Exploring the receptivity to accounting regulation change : what information is being disclosed in Italian Management's Reports
- 2012
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Book (other academic/artistic)abstract
- This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.
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| 42. |
- Argento, Daniela, et al.
(author)
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Facing Climate Change Challenges through Sustainable City Co-creation
- 2023
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Conference paper (peer-reviewed)abstract
- To alleviate problems generated by climate change, cities cannot act alone but need to collaborate with multiple stakeholders including industry, non-profit sector, academia and, not the least, citizens whose behavior can make an impact on the territory. The aim of this paper is to enlighten how the city can engage stakeholders – especially citizens – in decision making processes of sustainable urban development. While organizations can have financial or other interests to engage with sustainable urban development which entails (re)building processes able to affect the mobility and livability of cities, citizens might not see an immediate need to participate in the making and re-making of the city, neglecting their potential contribution to intergenerational equity. While rebuilding cities, it becomes paramount to think of how it can become an attractive place where people want to live, work and visit. City managers and decision makers seek ways to enable citizens’ attachment to the sustainable development plans at stake. Pursuing sustainable development requires the management of financial constraints as well as considerations of environmental and social issues. By adopting a case study approach with empirical focus on the Näsby district of Kristianstad City (Scania Region, South of Sweden), we investigate how a mid-sized city experiments with citizen engagement initiatives in the spirit of co-creation. The results show that simultaneously pursuing attractiveness and attachment, what we call attra-chment, requires both regulated and spontaneous initiatives to foster continued co-creation
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| 43. |
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| 44. |
- Argento, Daniela, et al.
(author)
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From sustainability to integrated reporting : the legitimizing role of the CSR manager
- 2019
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In: Organization & environment. - 1086-0266 .- 1552-7417. ; 32:4, s. 484-507
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Journal article (peer-reviewed)abstract
- This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization and then sharessuch central role with other organizational professionals once the change has been implemented.
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| 45. |
- Argento, Daniela, et al.
(author)
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From sustainability to integrated reporting : the legitimizing role of the CSR manager
- 2019
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In: Organization & environment. - : SAGE Publications. - 1086-0266 .- 1552-7417. ; 32:4, s. 484-507
-
Journal article (peer-reviewed)abstract
- This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization andthen sharessuch central role with other organizational professionals once the change has been implemented.
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| 46. |
- Argento, Daniela, et al.
(author)
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Governance and accountability (Gover-nability) of multiple values of municipal corporations : Special Issue of the International Journal of Public Sector Management
- 2023
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Other publication (pop. science, debate, etc.)abstract
- Municipal corporations (MCs) have been established in different parts of the world to provide local public services (such as infrastructure, utilities, education, health care, cultural and social services) under the influence of New Public Management (NPM) doctrines and related neoliberal ideologies (Thynne, 1994; Grossi and Reichard, 2008). Their hybrid organizational nature implies that their governance is permeated by a multiplicity of values. Scant attention has been paid by previous scholars to how different actors (i.e. board members, auditors, controllers, CSR managers, etc.) and their values affect goals in hybrid municipal corporations and their role in the development of governance and accountability practices (Grossi et al., 2017). There is still limited research explicitly focusing on the role of the different actors in the design and implementation of governance and accountability practices in hybrid organizations (Skelcher and Smith 2015). Therefore, future research would likely benefit from studies inside municipal owned corporations as hybrid organizations (Pache & Santos, 2013; Seibel, 2015), seeking more in-depth insights into internal governance and accountability practices rather than investigations ‘from the outside’ or on interpretations based on what is written in different formal documents (Grossi et al., 2017). The aim is to improve the theoretical and practical understanding of the drivers, obstacles, and tensions for value creation and the accounting implications in municipally owned corporations. The aim of this special issue is also to explore the role of governance and accountability practices to disclose multiple values created by municipal corporations, with a particular focus on the societal and public values. We encourage theoretical, conceptual and empirical submissions from different institutional contexts and by scholars across disciplines. List of topics Interesting topics for the papers include but are not limited to the following issues: How can we conceptualize, evaluate, and measure the multiples values, and performance of MCs? How do multiple values shape governance and accountability practices, and reversely, in MCs? How do governance and accountability practices aim to cope with the multiplicity of values in MCs? How can governments ensure that societal and public values and value creation are protected? How do corporate actors (i.e. board members, auditors, controllers, CSR managers, etc.) work to create governance and accountability practices in MCs? How is it possible to protect the public values in a context with multiple values and actors? How can citizens and other stakeholders be involved to create participatory governance and accountability practices in MCs? What are the effects of hybridity of MCs on value creation and the forms of accounting and accountability practices?
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| 47. |
- Argento, Daniela, et al.
(author)
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Governance and control of externalized water service management : comparing solutions adopted in Italy and Sweden
- 2011
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In: Corporate Ownership & Control. - 1727-9232 .- 1810-3057. ; 8:3, s. 188-195
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Journal article (peer-reviewed)abstract
- In this paper the challenges imposed on corporate governance of water services in Italy and Sweden are analyzed and compared. From the comparative analysis we notice that with externalization of services more stakeholders become involved in the provision of the services. These stakeholders have common as well as divergent interests and the challenges thus become to find an alignment of interest among stakeholders in order to secure a sustainable provision of the services. The comparative analysis indicate that such alignment is especially difficult when stakeholders have heterogeneous background (public and private sector).
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| 48. |
- Argento, Daniela, et al.
(author)
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Governance and Control of Externalized Water Service Management: Comparing solutions adopted in Italy and Sweden
- 2011
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In: Corporate Ownership & Control. - : Virtus Interpress. - 1727-9232. ; 8:3, s. 188-195
-
Research review (peer-reviewed)abstract
- Abstract in UndeterminedIn this paper teh challenges imposed on corporate governance of water services in Italy and Sweden are analyzed and compared. From the comparative analysis we notice that with externalization of services more stakeholders become involved in the provision of services. These stakeholders have common as well as divergent interests and the challenge thus become to find an alignment of interest among stakeholders in order to secure a sustainable provision of the services. The comparative analyzis indicate that such alignment is especially difficult when stakeholders have heterogeneous background (public and private sector).
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| 49. |
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| 50. |
- Argento, Daniela, et al.
(author)
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Governmentality and performance for the smart city
- 2017
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Conference paper (other academic/artistic)abstract
- By applying the Foucauldian “governmentality” framework (Foucault, 2009), and its bio-political implications (Foucault, 2008), and following an interpretivist approach, this paper aims at exploring how municipalities drive smart city programs in the pursuit of governmentality goals spanning from efficiency to societal impacts.We contend that cities striving for smart development engage in programs trying to direct or reorient practices towards desired aims, by adopting various tools (technologies of government) and involving a plurality of actors (governmental experts).By conducting a longitudinal case study with interventionist elements with reference to the City of Helsinki, we have addressed both the benefits and criticalities faced in Helsinki’s programs introducing new performance measurement systems as a technology of government. Our findings show that such technologies of government are useful, but also problematic tools, especially considering the fragmentation in inter- and intra-departmental operations characterizing smart cities and related forms of resistance.
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