| 1. |
- Arvidsson, Susanne, et al.
(author)
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Hur kan utbildning och forskning inom ämnet företagsekonomi bidra till hållbart företagande?
- 2017
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In: Företagsekonomiska ämneskonferensen 2017.
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Conference paper (other academic/artistic)abstract
- Syftet med sessionen är att lyfta upp hur utbildning och forskning inom ämnet företagsekonomi kan bidra till hållbart företagande. Vårt fokus är dels att kartlägga den befintliga situationen och dels att diskutera framtida utmaningar och kunskapsbehov som ytterligare kan stärka det företagsekonomiska bidraget till hållbart företagande. Först kommer vi att diskutera hur hållbarhetsperspektivet (sustainability, CSR, business ethics) idag integreras i företagsekonomisk grund- och forskarutbildning i Sverige. Därefter kommer vi att lyfta upp exempel på svensk hållbarhetsforskning inom ämnet företagsekonomi samt hur denna på olika sätt kan implementeras ute i företag och organisationer och därigenom bidra till hållbart företagande. Forskning som kommer att belysas är bl.a. hållbarhetsredovisning, integrerad rapportering, värdering av hållbarhetsprestationer och väsentlighetsanalyser.
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| 2. |
- Arvidsson, Susanne, et al.
(author)
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Sense-Making and Sense-Giving: Reaching Through the Smokescreen of Sustainability Disclosure in the Stock Market
- 2019
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In: Challenges in Managing Sustainable Business. - Cham : Springer Nature. - 9783319932668 - 9783319932651 ; , s. 77-109
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Book chapter (peer-reviewed)abstract
- Financial analysts’ role as information intermediaries between management teams and investors is vital for the efficient allocation of resources on the stock market. The increased focus on sustainability information in corporate reports has affected financial analysts in their important work of interpreting, assessing and communicating value-added information to their clients, i.e. the investors. The challenges they face relate to the ambiguous nature of sustainability information and its difference from traditional financial information. How do analysts reach through this smokescreen? How do analysts make sense of sustainability information, and how do they give sense to this information when they provide investment advices to their investors? In this chapter, these challenges are addressed from a cognitive-frame perspective. We argue that the first part of 2000s was characterized by cognitive dissonance due to both a low social legitimacy and a low cognitive legitimacy, i.e. sustainability was not yet requested by the investors to be attended to and it was regarded too ambiguous to be relevant for being considered in a valuation context. In the latter part of 2010s, we argue that there is only a partial cognitive dissonance. At this time, sustainability information is beginning to be socially legitimate and requested by investors. However, the complexity of the situation remains. This type of information is still not considered as cognitive legitimate due to the ambiguous nature, which renders difficulties for the sense-making and sense-giving processes. The findings have implications not the least in the ongoing quest of developing frameworks, standards and legislation (e.g. the EU directive (2014/EU/95)), that opt for improving the relevance, credibility and comparability of sustainability information.
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| 4. |
- Blomkvist, Marita, 1959-, et al.
(author)
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Accounting Knowledge in Innovative Firms – Direct Contacts with Auditors for Strategic Actions
- 2015
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Conference paper (peer-reviewed)abstract
- Managers’ use of auditors in decision processes are well known in the accounting literature but little is known on managers in innovative firms and their acquisition of accounting knowledge through direct contacts with auditors. We conducted a multiple embedded study of exploratory character based on 19 interviews with managers and auditors connected to six innovative firms. We show that managers in innovative firms apply informal management control in early phases and thus also rely to a high extent on external auditors for such purposes. Management acquisition of accounting knowledge may however stepwise contribute to a more formalized control system as management competence increase. This study suggests that competence based view may be useful for understanding the role of accounting and auditors.
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| 5. |
- Blomkvist, Marita, 1959-, et al.
(author)
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Accounting knowledge in innovative firms - Direct contacts with external auditors for strategic actions
- 2016
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In: International Journal of Managerial and Financial Accounting. - Olney : InderScience Publishers. - 1753-6715 .- 1753-6723. ; 8:3-4, s. 209-229
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Journal article (peer-reviewed)abstract
- Managers’ use of auditors in decision processes is well known in the accounting literature, but little is known about owner-managers in innovative firms and their acquisition of accounting knowledge through direct contacts with external auditors. We conducted a multiple embedded study of exploratory character based on 21 interviews with owner-managers and external auditors connected to six innovative firms. We show that owner-managers in innovative firms apply informal management control in early phases of the innovation process and thus also rely heavily on external auditors for such purposes. However, management’s acquisition of accounting knowledge may contribute over time to the development of a more formalised control system as their competence increases. This study suggests that a competence-based view may be useful for understanding the role of accounting and external auditors in innovative firms’ management control systems. Copyright © 2016 Inderscience Enterprises Ltd.
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| 6. |
- Blomkvist, Marita, 1959-, et al.
(author)
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Examining Entrepreneurs' Knowledge Based View of the Firm : lnfluencing financial information in innovative activities
- 2018
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In: Abstracts. - : European Accounting Association.
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Conference paper (peer-reviewed)abstract
- This study focuses on knowledge management and entrepreneurs’ perceptions in terms of knowledge sharing, the use of financial statement information and how these impact on their strategic business judgments and decision choices in innovative SME firms. Using a strategic decision making process model we test our assumptions regarding entrepreneurs´ knowledge routines implemented by non-Gazelle companies in strategic business decision. Combining survey data and financial data from a unique archival database we test our propositions on Swedish SMEs. The results of the structural equation analysis implied that non-Gazelle companies are propelled primarily by non-financial information captured by the expertise of managers and investors. Traditional financial information does not include entrepreneurs´ decision making however, the results indicate that entrepreneurs risk awareness is reported as a part of the frame why entrepreneurs´ make decisions.
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