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When accounting becomes information: From social and environmental accounts to informed capital market actors
Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
(English)In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387Article in journal (Refereed) Submitted
Abstract [en]

The present study analyses how accounts become identified as information. Using the empirical case of investor analysts and social and environmental issues, it finds that models’ categories structure the detection of accounts and form what becomes information. The availability of accounts as input to the models in turn limits how elaborate the models can be. Information- together with investor attributes and interpretative models- affects the outcome of any analysis, but should not be viewed as independent of its users or their models. Thereby when we fail to take information into consideration, when not reflecting on what is viewed or not viewed as information, we miss an important factor in explaining the outcome of an analysis or the popularity of certain models. 

Keyword [en]
Accounting, investors, information, analysis, social, environmental, representation, transparency
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-89081OAI: oai:DiVA.org:su-89081DiVA: diva2:615525
Available from: 2013-04-10 Created: 2013-04-10 Last updated: 2017-12-06Bibliographically approved
In thesis
1. Accounting in the field of governance
Open this publication in new window or tab >>Accounting in the field of governance
2013 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

Corporate governance phenomena have traditionally been, and are still, studied foremost as relationships between principals and agents. Studies of how accounting plays out in corporate governance settings rather share the interest in hierarchical influence than challenge it. The present thesis argues that when studying accounting in corporate governance settings we must, in addition to studying hierarchical influence, take into account the ‘field of governance’ in which accounting is situated. The hierarchical influence with which the corporate governance literature is concerned does not occur in an isolated setting, but in a field with pre-existing, concurrent and entering governance initiatives, technologies and actors. Such aspects of the field of governance necessarily influence how accounting is able to serve corporate governance ends.

Based on two empirical cases, institutional investors and trade unions, active in a field of governance concerned with social and environmental aspects of corporate performance, this thesis consists of four studies investigating the different aspects (who, what and where) of the field of governance and the influence these aspects have on accounting in a corporate governance setting. This thesis, as a result, proposes a new way to study accounting in corporate governance settings and identifies further conditions for accounting’s constitutive ability.

Place, publisher, year, edition, pages
Stockholm: School of Business, Stockholm University, 2013. 190 p.
Keyword
accounting, corporate, governance, field, investors, trade unions, accountability, technology
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:su:diva-89126 (URN)978-91-7447-682-8 (ISBN)
Public defence
2013-05-20, Gröjersalen, hus 3, Kräftriket, Roslagsvägen 101, Stockholm, 13:00 (Swedish)
Opponent
Supervisors
Note

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Submitted. Paper 2: Submitted. Paper 3: Manuscript. Paper 4: Manuscript.

Available from: 2013-04-29 Created: 2013-04-12 Last updated: 2013-06-13Bibliographically approved

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