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  • 1.
    Berglund, Karin
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Dahlin, Maria
    Tilling, Katarina
    Johansson, Ulf
    Book review: Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles2005Inngår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 14, nr 3, s. 160-162Artikkel, omtale (Annet vitenskapelig)
  • 2.
    Carrington, Thomas
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory2007Inngår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 16, nr 1, s. 35-58Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The sociological strand of auditing research has pointed to some difficulties of the American Accounting Association's (AAA) (and mainstream) definition asserting that auditing is about ‘objectively obtaining and evaluating evidence regarding assertions about economic actions’ (AAA, The Accounting Review, Suppl., 1972, p. 18). Instead, auditing has been described as rituals of verification that produce comfort. In this paper we seek to widen the understanding of the production of comfort by investigating the processes that end up as an audit. The processes are investigated by addressing the research question: how do auditors perceive the production of comfort? Twenty seniors were interviewed on the subject of identified discomforts in the audit process. The interviews were designed to identify the main allies and foes in the processes that make up an audit. In the presentation of the interviews, comfort theory is employed as a device to interpret the seniors' statements in terms of comfort as state, comfort as relief and comfort as renewal. Our conclusion is that the state of comfort that is demanded to become comfortable with an audit changes in relation to which actors get involved in the comfort production. Attaining a state of comfort involves a decision that sufficient discomforts have been relieved. In addition, as the definition of what it means to attain a state of comfort changes, more or less comfort as relief is required, and the audit, understood as becoming comfortable, is renewed. Suggested by comfort theory, the paper in this way develops the idea of auditing as a comfort-producing activity by examining three dimensions of audit comfort.

  • 3.
    Catasus, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Ferri, Paolo
    von Laskowski, Sofi
    Accounting and the Hope of Action2016Inngår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 25, nr 2, s. 403-419Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The paper discusses the role of hope in the construction of an accounting technology to realize a program, by looking at a process of choosing non-financial indicators in an effort to achieve healthier workplaces. By exploring the literature dealing with the concept of hope and by drawing on the debate on the relationship between accounting and action, we highlight the features of three hope-related concepts (hopelessness, naive hope, and reflective hope). We also highlight how these concepts relate to different areas of uncertainty (validity, accuracy, and relevance) in the development of accounting technologies. Evidence collected through particiapant observation of a team involved in the construction of indicators offers empirical material to investigate the interplay between hopelessness, naive hope, and reflective hope in relation to uncertainties concerning the link between accounting and action. Beyond analyzing how team members move from a naive to a reflective hope in making the accounting-action link, the paper shows that among practitioners it is accepted that unintended consequences constitute the rule rather than the exception in the accounting-action link.

  • 4.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Gröjer, Jan-Erik
    Intangibles and credit decisions: results from an experiment2003Inngår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 12, nr 2, s. 327-355Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The question in this paper is whether the inclusion of intangibles is meaningful in a credit decision context. To examine this issue we conducted an experiment with forty loan officers. The loan officers were presented with a situation of a company that required a credit of 5 million Swedish kronor. Half of the loan officers were given a traditional annual statement in which intangibles were treated as costs while the other half received a balance sheet in which brand, R&D and education were capitalized. The loan officers were asked to give their opinion regarding the credit decision and the importance of extra information. They were also confronted with four short cases where extra information about the company appeared. Statistical analysis revealed that none of three hypotheses relating to the statement that ‘accounting for intangibles does not matter’ could be falsified. Still, the acquired qualitative data that emerged from the study makes it possible to suggest another finding. The study shows that accounting for intangibles is accepted if the accounts were seen as reliable. The conclusion is that if it is possible to create reliable data about intangibles, accounting for intangibles is meaningful for credit decisions.

  • 5.
    Johanson, Ulf
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Mårtensson, Maria
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Measuring to understand intangible performance drivers2001Inngår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 10, nr 3, s. 407-437Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These “enablers” are often customer and employee perceptions of individual, organizational and relational competence. The way for the firms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.

  • 6.
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Visualising Intangibles: Measuring and Reporting in the Knowledge Economy(Zambon & Marzo, 2007)2009Inngår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 8, nr 3, s. 648-652Artikkel, omtale (Fagfellevurdert)
  • 7.
    Svärdsten, Fredrik
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Modell, Sven
    Accounting, Calculative Infrastructures and Commensuration Work2023Inngår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, s. 1-26Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Accounting scholars are paying increasing attention to the notion of commensuration, or the translation of different objects into common metrics that make the entities that are subject to performance evaluation comparable, and the effects this has on organizational behavior. This body of research draws attention to organizations’ commensuration work, defined as the efforts that evaluated organizations expend in pursuing and dealing with resistance to commensuration, but has mainly explored how such work emerges in response to a single set of comparable metrics such as individual rankings or ratings. By contrast, we ask how commensuration work unfolds in relation to a broader assemblage of calculative infrastructures. Such infrastructures can entail multiple, inter-related performance evaluation procedures that influence organizations’ commensuration work and give rise to complex patterns of reactivity, denoting the propensity of organizations to alter their behavior as they internalize external pressures for performance evaluation. Our empirical findings underline the importance of adopting a multi-layered view of commensuration work, that entails both direct and indirect forms of reactivity, as it unfolds in relation to a broader assemblage of calculative infrastructures. We discuss the implications of adopting such a view for future research on commensuration and related research on performance evaluation. 

  • 8.
    Wiesel, Fredrika
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Modell, Sven
    Moll, Jodie
    Customer orientation and management control in the public sector: a garbage can analysis2011Inngår i: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 20, nr 3, s. 551-581Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Recent public sector reforms have increasingly tended to re-cast citizens as ‘customers’. This paper explores the implications of such customer orientation efforts for management control based on a field study in a Swedish central government agency. We extend prior research on this topic, informed by critical and institutional theories, with insights from the garbage can literature and focus on a key decision-making process involved in making extant management control practices more customer-focused. Our analysis nuances the predictions of critical scholars, suggesting that customer orientation initiatives will commodify public services and narrow the interests served by public sector organizations. In doing so, we draw attention to how conflicting institutional arrangements fostered a garbage can situation hampering radical change in management control practices. Our garbage can analysis provides a bridge between critical and institutional perspectives by re-instating a focus on decision-making. We show how the intricacies of decision-making may moderate the power embedded in novel management control practices and foster inertia and unintended outcomes. Our analysis also raises important policy implications pertaining to the possibilities of combining customer orientation efforts with rationing of public services.

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