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  • 1. Brännström, Dan
    et al.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Giuliani, Marco
    Gröjer, Jan-Erik
    Construction of intellectual capital: The case of Intelectual Capital2009In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 13, no 1, p. 61-76Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with International Financial Reporting Standards Business Combinations (IFRS3) in financial statements.

    Design/methodology/approach – A qualitative and quantitative analysis of the purchase analyses disclosed by Swedish listed companies in their financial statements during the first year of application of IFRS3 is conducted.

    Findings – Five main findings result from this investigation. First, the relevance of IC in business combination is confirmed. Second, only a few intangibles are specifically identified and most of them are included within goodwill. Third, a large variety of labels are used when disclosing intangibles. Fourth, synergies represent the most frequent explanation of the goodwill generated by the business combination. Finally, the models examined for guiding firms' reporting on intangibles in the annual report need to be further developed.

    Originality/value – The research is an investigation of the first year of application of a new accounting principle which underlies the analysis of intangibles and which represent an opportunity to concretely apply the otherwise mainly theoretical studies carried out by the IC community.

  • 2.
    Catasús, Bino
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    The communication of human accounts: Examining models of sensegiving2009In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 13, no 2, p. 163-179Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of the paper is to reflect on how sensegiving cues are encapsulated in models of reporting for human resources. This has been by investigating elements, arguments and formats of the models.

    Design/methodology/approach

    This paper focuses on the three discourses of human resourcereporting that Jan-Erik Gröjer is a part of. This paper is an appreciation of the importance of Jan-Erik’s work in the field of human resource communication as well as an illustration of how ideas and models changes over time.

    Findings

    The paper concludes that: there is no coherent idea of how sensegiving should be made in

    order to affect the sensemaking processes of human resources, the models emanate from different forms of critiques and the sensegiving cues change accordingly, and accounting for human resources has an ethical dimension.

    Practical implications

    The choice of model for reporting on human resources affects not only the content of the human resource report (the what and how question), but also affected by which arguments are considered as most efficient in the sensegiving process.

    Originality/value

    The paper contributes to the understanding of how sensemaking is dependent on which sensegiving cues bring forward in the accounts of human accounts.

  • 3.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, School of Business, Accounting.
    Framing numbers 'at a distance': intangible performance reporting in a theater2011In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 15, no 4, p. 260-278Article in journal (Refereed)
    Abstract [en]

    Purpose – The aim is to explore how the framing of numbers may be related to the distance between the information provider and information users.

    Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small sized publicly funded theater. The qualitative research design incorporates interviews, observations and document analysis.

    Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes ‘distance’ between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

    Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation. 

  • 4.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Framing numbers "at a distance": Intangible performance reporting in a theater2011In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 15, no 4, p. 260-278Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how the framing of numbers may be related to the distance between the information provider and information users.

    Design/methodology/approach – The design of the paper is a case study, in an organizational situation where there are perceived problems in producing stable inscriptions for reporting to users at a distance. The study focuses on the top management level in a small-sized publicly-funded theater. The qualitative research design incorporates interviews, observations and document analysis.

    Findings – The paper illustrates how knowledge and understanding of the circumstances of measurement form a substantial part of what constitutes “distance” between an accounting user and the referred context. It is argued that the framing of numbers may be utilized as a means to control action at a distance. The findings also imply that the use of measurements regarding intangibles may be perceived as useful for purposes beyond internal management.

    Originality/value – The paper contributes in two ways to prior research on accountability relations and accounting as an enabler of action at a distance: it elaborates on what constitutes a distance, and it also adds an emphasis on reciprocal behavior by the provider of information in an accountability relation.

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