| 1. |
- Bay, Thomas, et al.
(författare)
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Gaming the System
- 2011
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Ingår i: International Journal of Critical Accounting. - : Inderscience Enterprises. - 1757-9856 .- 1757-9848. ; 3:1, s. 5-17
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Tidskriftsartikel (refereegranskat)abstract
- This paper explores whether financial markets are games, using exchange traded derivatives, those quintessential speculative instruments, as the primary vehicle. The phrase “gaming the system” usually means taking advantage of the system; that is to say, specifically turning some-thing performing a productive social function to one’s own enjoyable ends. But “gaming the system” can also mean generally transforming a system with productive purposes into one whose purpose is enjoyment. Some might say that this is just what has occurred in recent years to financial markets with the explosion in derivatives.
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| 2. |
- Forsberg, Per
(författare)
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Crowding-out and crowding-in of the community principle
- 2009
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Ingår i: International Journal of Critical Accounting (IJCA). - : Inderscience Publishers. - 1757-9848 .- 1757-9856. ; 1:4, s. 360-380
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Tidskriftsartikel (refereegranskat)abstract
- In this theoretical article I propose that cultural theory (Douglas, 1987; Thompson et al., 1999; Verweij, 1999; Verweij, 2006) can help us understand the non-intentional effects of accounting. In cultural theory three different ways of organising (hierarchism, individualism and egalitarianism) are supposed to underpin all different cultures and organisations. These different principles complement each other and an organisation that lacks one of the principles is unlikely to sustain. From the background of cultural theory I discuss how different forms of accounting crowd-out or crowd-in different ways of organising. Through the article I make references to one example on organisation in order to illustrate the theoretical discussion.
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| 3. |
- Forsberg, Per, 1972-
(författare)
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Crowding-out and crowding-in of the community principle : the role of accounting from the perspective of cultural theory
- 2009
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Ingår i: International Journal of Critical Accounting (IJCA). - : InderScience Publishers. - 1757-9848 .- 1757-9856. ; 1:4, s. 360-380
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Tidskriftsartikel (refereegranskat)abstract
- In this theoretical article I propose that cultural theory (Douglas, 1987; Thompson et al., 1999; Verweij, 1999; Verweij, 2006) can help us understand the non-intentional effects of accounting. In cultural theory three different ways of organising (hierarchism, individualism and egalitarianism) are supposed to underpin all different cultures and organisations. These different principles complement each other and an organisation that lacks one of the principles is unlikely to sustain. From the background of cultural theory I discuss how different forms of accounting crowd-out or crowd-in different ways of organising. Through the article I make references to one example on organisation in order to illustrate the theoretical discussion.
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| 4. |
- Forsberg, Per
(författare)
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How to control, intervene and mediate: The role of a accounting in a modern textile company.
- 2012
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Ingår i: International Journal of Critical Accounting (IJCA). - : InderScience Publishers. - 1757-9848 .- 1757-9856. ; 4:1
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Tidskriftsartikel (refereegranskat)abstract
- This article about accounting history in Sweden deals with the period between 1903 and the Second World War. It focuses on how accounting was shaped in a broad social–political–economic situation but also that accounting has crucial social and organisational functions. It makes use of the first mechanical weaving factory in Sweden (the factories of Rydboholm) as an example that illustrates this. During this period did accounting play a crucial role for mediating between different external interest groups and locking–in capital.
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| 5. |
- Forsberg, Per, 1972-
(författare)
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How to lock-in capital and workers : the role of accounting in the era of a Swedish textile mill
- 2013
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Ingår i: International Journal of Critical Accounting (IJCA). - : InderScience Publishers. - 1757-9848 .- 1757-9856. ; 5:1, s. 96-116
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Tidskriftsartikel (refereegranskat)abstract
- This article contributes with knowledge about accounting history in Sweden between 1834-1903. It is written from the perspective of new accounting history. As such, it focuses on how the socio-political-economic context affects accounting but also that accounting has important implications. The article focuses especially on what roles accounting played for the industrialisation in Sweden. The first mechanical weaving company in Sweden, the textile mill Rydboholm, is used as an example to illustrate how accounting developed and that accounting had important functions for solving certain problems that existed during the 19th century. The major problems that accounting helped to solve was problems as: lack of money and capital together with the establishments of credit- and production networks. Moreover, accounting did play a crucial role for the industrialisation in Sweden because it made possible to lock-in capital and workers in the company.
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| 6. |
- Liff, Roy, 1951, et al.
(författare)
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The relevance of valuation principles in a financial crisis: senior bank managers' evaluations of other banks on the interbank market.
- 2018
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Ingår i: International Journal of Critical Accounting. - 1757-9848 .- 1757-9856. ; 10:5, s. 363-379
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Tidskriftsartikel (refereegranskat)abstract
- This article examines senior bank managers' evaluations of other banks in the interbank market during times of financial crisis. We conclude that the fair value principle demands greater awareness of the need for reputational monitoring, evaluation by thick trust and scepticism towards numbers. Monitoring during crisis includes neither historical cost nor fair value numbers, because numbers are distrusted. Consequently, valuation principles may not explain contagion effects during crisis.
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| 7. |
- Mishra, Nandita, et al.
(författare)
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Relationship between intellectual capital and firm performance : evidence from India
- 2021
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Ingår i: International Journal of Critical Accounting (IJCA). - Geneva, Switzerland : InderScience Publishers. - 1757-9848 .- 1757-9856. ; 12:5, s. 403-428
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to examine the effect of intellectual capital on its component of firm’s financial performance and market valuation. It also draws a comparison between service and manufacturing sector. The study applies panel data analysis for examining the effect of IC on financial performance and a primary survey is conducted to understand the impact of components of IC namely, human capital, structural capital and relational capital on firms’ organisational performance. Understanding the components of IC as the vital drivers of organisational effectiveness helps a company to derive the full value from them. The importance of various aspects of IC can be extracted from this research will provide opportunity for strategic approaches and reveals the correct path for efficient and suitable management of resource. This study offers a critical review of the impact of IC on firm’s performance and the components which will have more impact on organisational performance.
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| 8. |
- Sjödin, Ulrika, et al.
(författare)
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Turning Financial Markets Inside Out : How Insider Trading Regulation Really Works
- 2010
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Ingår i: International Journal of Critical Accounting (IJCA). - : Inderscience Publishers. - 1757-9848 .- 1757-9856. ; 2:4, s. 419-436(18)
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Tidskriftsartikel (refereegranskat)abstract
- Insider trading regulation produces excess speculation and stimulates deceptive stock exchange trading—the very things that it is supposed to eliminate. In Sweden, this was part of a deliberate political agenda to make financial markets livelier and more exciting, almost as if they were games. Now, the so-called “outsiders” (the public) are in fact confined inside the game, while the “insiders” (the market professionals) remain outside the game controlling the action.
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| 9. |
- Wahlström, Gunnar, 1966
(författare)
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When and why do collective heuristics perform well? The case of the interbank market
- 2018
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Ingår i: International Journal of Critical Accounting. - 1757-9848 .- 1757-9856. ; 10:3/4, s. 224-240
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Tidskriftsartikel (refereegranskat)abstract
- This study explains how senior bank managers in two of the worlds' 100 greatest banks act and react on the interbank market. Interviews with senior managers revealed that top management was continuously monitoring other banks. As a crisis appeared to be unfolding, top executives took a step forward and withdrew credit to certain other banks, sidestepping the formal hierarchical credit process used in normal times. This behaviour enabled fast action - a necessity in time-limited crises. Their fast action meant that the two banks had none of the losses experienced in other banks during the global financial crisis of 2007-2009.
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| 10. |
- Wahlström, Gunnar, 1966
(författare)
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Meetings between analysts and corporate managers in Sweden: why do they exist?
- 2010
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Ingår i: International Journal of Critical Accounting 2010. - 1757-9848. ; 2:4, s. 437-457
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this article is, from the perspective of the financial analyst working in Sweden, to explain why financial analysts and managers hold private meetings. In the study, 25 financial analysts have been interviewed using a semi-structured approach. The findings reveal that the primary determinant of the fair value of a business and/or its shares or stock is based on the gut feeling of financial analysts. This, in turn, is based on years of experience, knowledge about the company, industry specialisations and so forth. Financial quantification achieved by the application of models and statistics plays a minor role and although it is not used for determining valuations, it does have applications in terms of rationalising, validating and justifying valuation assessment. To bolster their gut feelings analysts need person-to-person meetings with corporate managers. Both parties use such meetings to influence valuation assessment.
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