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  • 1. Arwinge, Olof
    et al.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Nilsson, Fredrik
    Intern kontroll och ekonomistyrning: två sidor av samma mynt?2013In: Perspektiv på ekonomistyrning / [ed] Erik Jannesson, Matti Skoog, Stockholm: Liber, 2013, p. 211-231Chapter in book (Other academic)
  • 2.
    Carrington, Thomas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Johed, Gustav
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Lundqvist, Pernilla
    Marton, Jan
    Runesson, Emmeli
    IFRS: Dilemman och utmaningar2015Book (Other academic)
    Abstract [sv]

    I Sverige har införandet av obligatorisk IFRS för noterade företag varit omdiskuterat. I boken IFRS – Dilemman och utmaningar diskuteras skälen till detta, med användning av såväl författarnas egen som andras forskning. En aspekt av IFRS är att det är principbaserat och kräver bedömningar vid upprättande av finansiella rapporter. Detta kan leda till brist på harmonisering och skapa svårigheter för exempelvis revisorer. Å andra sidan skulle det sannolikt vara svårt att införa strikta redovisningsregler globalt. En annan aspekt av IFRS är att det baseras på en syn på ägande och företagsstyrning som skiljer sig från den som utgör grunden för svenskt näringsliv. Detta avspeglar sig exempelvis i användning av verkligt värde inom IFRS, och i den traditionellt svaga tillsynen i Sverige.

  • 3.
    Carrington, Thomas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Justifications of accounting reliability2017Conference paper (Refereed)
    Abstract [en]

    Accounting reliability is an issue that has been topical ever since IASB and FASB choose to recast reliability as faithful representation and simultaneously elevated it, alongside relevance, to be one of only two fundamental qualitative characteristics for financial information. These changes have, however, mainly been discussed in the academic discourse and almost exclusively on a conceptual level. Drawing on Boltanski and Thévenot (2006), this paper takes a different approach by analysing how reliability of accounting numbers is justified through a case study of the accounting and financial reporting process of a large and listed multinational company. We identify reliability justified in three orders of worth, which closely correspond to the “worlds” Boltanski and Thévenot (2006) label industrial, market and fame. The case company is organised roughly in line with these orders of worth and this may be the explanation for why we find surprisingly little in form of conflict between the different “worlds” (orders of worth). More importantly, the justifications of reliability we find do not fall along the lines of the debates in (or with) the IASB or FASB. In fact, reliability in terms of traditional verification played a negligible role in our case.

  • 4.
    Carrington, Thomas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Justifications of accounting reliability2018Conference paper (Other academic)
    Abstract [en]

    This study addresses the question of how accounting reliability is constructed and justified in practice. By paying attention to the translations and trials of strength (Latour, 1987) of the accounting numbers, three movements that takes the numbers through obligatory points of passage are identified and described. The three centres of calculations identified in this way betray three different, and yet all empirically important aspects of accounting reliability. Interestingly, these aspects are different from the aspects identified in other empirical accounts, where other types of accounting numbers are analysed (and empirically important). This underlines how accounting reliability is not a singular (or set of) predefined qualitative criteria inherent in well prepared accounting numbers. Instead, accounting reliability, suggests the results of this investigation, are best understood as statements about the different movements of the process of translation that leads to the construction of accounting facts.

  • 5.
    Carrington, Thomas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Justifications of accounting reliability2017Conference paper (Refereed)
  • 6.
    Carrington, Thomas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Justifications of accounting reliability2016Conference paper (Refereed)
  • 7.
    Carrington, Thomas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Making market values: a commensuration of promises2018Conference paper (Refereed)
    Abstract [en]

    As demonstrated by Mouritsen and Kreiner (2016) the role of accounting in the context of decisions is not only to facilitate the end of a decision-making process, as a decision is also a beginning of a process of making the promise of the decision real. This process requires yet more decisions. Some of these decisions will be accounting decisions. This study provides an empirical account of such a process, of a case where the accounting style of calculation is (level 3-like) market values in a company with large projects. The study relies on an analysis of accounting as a practice of commensuration and illustrates how the particular style of calculation employed by the case company makes it difficult to disentangle accounting promises from those of the original decision as the market value models are performative and acts as engines (MacKenzie, 2006) for the process of making the original promises real.

  • 8.
    Carrington, Thomas
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Eklöv-Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Justification of accounting reliability2018Conference paper (Other academic)
  • 9.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Clash of corporate governance logics obscuring auditor independence2019In: International Journal of Auditing, ISSN 1090-6738, E-ISSN 1099-1123, Vol. 23, no 2, p. 336-351Article in journal (Refereed)
    Abstract [en]

    Audit committees are regarded by regulators as beneficial for improving audit independence and are hence globally enforced. This study aligns with research that questions whether audit committees function well in nations that differ from the Anglo-Saxon model. The aim of the study is to examine if the auditor and audit committee relationship conforms with a Swedish or Anglo-Saxon logic, and to analyze the impact on auditor independence. A critical discourse analysis is undertaken on corporate governance reports and three dimensions of logics are found: one complying with Swedish logic (compliance) and two according to Anglo-Saxon logic (varieties of subordination). The study indicates that the discourse on audit committees following an Anglo-Saxon logic in this national setting constructs a power relation with the auditor that hampers the auditor's independence, and hence, that auditor independence is context bound. The importance of the composition of the audit committee and its members independence also from larger owners is discussed. The study contributes to research that marks the importance of a better understanding of national jurisdictions before international harmonization can be achieved.

  • 10.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Clash of corporate governance logics obscuring auditor independence2019Conference paper (Refereed)
    Abstract [en]

    Audit committees are regarded by regulators as beneficial for improving audit independence and are hence globally enforced. This study aligns with research that questions whether audit committees function well in nations that differ from the AngloSaxon model. The aim of the study is to examine if the auditor and audit committee relationship conforms with a Swedish or AngloSaxon logic, and to analyze the impact on auditor independence. A critical discourse analysis is undertaken on corporate governance reports and three dimensions of logics are found: one complying with Swedish logic (compliance) and two according to AngloSaxon logic (varieties of subordination). The study indicates that the discourse on audit committees following an AngloSaxon logic in this national setting constructs a power relation with the auditor that hampers the auditor's independence, and hence, that auditor independence is context bound. The importance of the composition of the audit committee and its members independence also from larger owners is discussed. The study contributes to research that marks the importance of a better understanding of national jurisdictions before international harmonization can be achieved.

  • 11.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    En bok om revision2019Book (Other academic)
  • 12.
    Eklöv Alander, Gunilla
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Innefattar undervisningen i redovisning etik?2019In: Ekonomisk Debatt, ISSN 0345-2646, Vol. 47, no 6, p. 43-54Article in journal (Other academic)
    Abstract [sv]

    Vid Sveriges högre lärosäten examineras varje år hundratals studenter med en kandidatexamen i företagsekonomi, inriktning redovisning. Under senare år har ett flertal företagsskandaler väckt uppmärksamhet, där finansiella rapporter visat sig innehålla missvisande information som företagsledningen avgivit till aktieägarna. Dessa felaktiga rapporter drabbar aktieägarna ekonomiskt, men angår också hela samhället. Här undersöks hur kursplanerna vid Sveriges sju största lärosäten med utbildning i företagsekonomi behandlar etik inom delämnesområdet redovisning. Resultatet visar att endast 19,5 procent av kurserna har etik i innehållsbeskrivningen och 37 procent har etik i lärandemålen. Etik hanteras i förekommande fall ytligt och främst inom ramen för principal-agentteorin och hållbarhet. 

  • 13.
    Eklöv-Alander, Gunilla
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Weinberg, Susanne
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    RI:s förslag stärker inte branschen2017In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208Article in journal (Other (popular science, discussion, etc.))
1 - 13 of 13
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