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  • 1.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Designing semi-confusing management control systems - sensebreaking in the Swedish Armed Forces2010Konferansepaper (Fagfellevurdert)
  • 2.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Towards the next generation of public management: A study of management control and communication in the Swedish Armed Forces2011Inngår i: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 24, nr 2, s. 122-145Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose – This paper aims to present an empirical case where fundamental changes in the environment have forced an organization to re‐evaluate its management control systems and possibly search for destabilizing supporting routines in order to unlearn the established ways of measuring and controlling within the organization. The problem, however, is that organizational technologies often work in the other direction, i.e. they promote stability in organizational routines. The paper seeks to increase understanding regarding the importance of destabilizing, or, as the authors like to call them, sensebreaking activities within organizations that are present in rapidly changing environments.

    Design/methodology/approach – The authors used multiple sources and multiple techniques to collect data; interviews with managers, participation in meetings, and document analysis such as annual reports, pamphlets, speeches and Swedish Armed Forces's (SAF's) web site.

    Findings – The study is clearly presented in a design‐oriented way. The benefits, however, are that it illustrates that the available models take for granted that the organization has a mission that is accepted. When the mission is debated, the focus and practice of management control falls into pieces. Also, when the ontology of the organization is debated, flexibility does not suffice. The proposition is that it is through sensebreaking that a reflective position may be held. That is, a position where everything may be questioned and that this questioning never stops.

    Originality/value – The study of the SAF could probably be labeled a study of an extreme case. Extreme cases facilitate theory building because the dynamics being examined tend to be more visible than they might be in other contexts. The caveat, however, is that this particular case study risks becoming anecdotal since the SAF is, per definition, one of a kind. The paper's argument, however, is that the SAF acts as an illustration of the limits (and possibilities) of management control theory and how it is framed as a technology in a milieu that is neither relatively stable nor stable, but rather under extraordinary pressure for change.

  • 3.
    Almqvist, Roland
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Wällstedt, Niklas
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Det är både teorin och tillämpningen av New Public Management som skapar rädda organisationer!2014Inngår i: Organisation & Samhälle, ISSN 2001-9114, E-ISSN 2002-0287, nr 2, s. 50-53Artikkel i tidsskrift (Annet (populærvitenskap, debatt, mm))
  • 4.
    Bay, Charlotta
    et al.
    Uppsala University, Sweden.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen. Norwegian School of Economics, Norway.
    Johed, Gustav
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Situating financial literacy2014Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 25, nr 1, s. 36-45Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper comments on the conceptualisation of financial literacy by investigating how it is defined, problematised, and operationalised as a part of the efforts to overcome its perceived impediments. The backdrop of this study is the idea that the financial literacy movement goes hand in hand with the financialisation of society. By reporting from a study of financial literacy practices, the aim is to disentangle the notion of financial literacy from the assumption that it is a singular capability that, when gained, will automatically affect people's financial practices. The paper draws on a recent development in literacy research, New Literacy Studies, and on its division into autonomous and ideological definitions of literacy. The empirical illustrations originate from the efforts made to decrease financial illiteracy among Swedish adolescents and the demand for financial literacy in audit committees. Contrary to earlier studies, this paper demonstrates that financial literacy does not merely refer to a character trait that researchers may find lacking among the marginalised actors in society. Financial literacy cannot merely be viewed as the ability to read and write in the language of finance and accounting. Instead, financial literacy is a concept that needs to be situated and studied in practice because the characteristics that constitute financial literacy, or those that apply to it, vary with time and place.

  • 5. Brännström, Dan
    et al.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Giuliani, Marco
    Gröjer, Jan-Erik
    Construction of intellectual capital: The case of Intelectual Capital2009Inngår i: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 13, nr 1, s. 61-76Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 6.
    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.

  • 7.
    Carrington, Thomas
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Eklöv Alander, Gunilla
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Johed, Gustav
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Lundqvist, Pernilla
    Marton, Jan
    Runesson, Emmeli
    IFRS: Dilemman och utmaningar2015Bok (Annet vitenskapelig)
    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.

  • 8.
    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.

  • 9.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Epilogue: Welcome to DYNAMACO2013Inngår i: Managing in Dynamic Business Environments: Between Control and Autonomy / [ed] Katarina Kaarboe, Paul N. Gooderham, Hanne Norreklit, Cheltenham: Edward Elgar Publishing, 2013, s. 239-242Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 10.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    In search of accounting absence2008Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 19, nr 7, s. 1004-1019Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The backdrop of this paper is the social setting in which the growth of measurement is uncritically viewed as progress. The paper is a call for a critical view of such a naive position and to take an alternative route in the ever-continuing search for the qualities of accounting. This paper investigates the properties of accounting by conducting a study of the absence of accounts. The aim of this study is, therefore, to problematize accounting presence through a study of accounting absence. In the paper a framework for the study of absence is developed building on the distinction between accounting in principle (the ostensive dimension) and accounting in practice (the performative dimension). It is concluded that the absence of accounting can be understood either as the negative of presence (in principle) or as a delineation between accountability and responsibility (in practice).

  • 11.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    JOHN FLOWER, Accounting and Distributive Justice (New York, NY: Routledge, 2010, ISBN 978-0-415-87177-8, pp. 201)2011Inngår i: Accounting Review, ISSN 0001-4826, E-ISSN 1558-7967, Vol. 86, nr 5, s. 1841-1842Artikkel, omtale (Annet vitenskapelig)
  • 12.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Nyckeltal - vad, varför och hur?2013Inngår i: Perspektiv på ekonomistyrning / [ed] Erik Jannesson, Matti Skoog, Stockholm: Liber, 2013, s. 141-160Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 13.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Passion, intresse och ansvar2009Inngår i: Kunskapsbyggaren: meningsfulla möten och kunskap utan gränser: en vänbok till Åke Danielsson / [ed] Carina Holmberg, Filip Wijkström, Stockholm: The Economic Research Institute, Stockholm School of Economics (EFI) , 2009, s. 105-118Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 14.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Revision - i själva verket ett styrmedel2010Inngår i: Företagsekonomins frågor / [ed] Nils Brunsson, Stockholm: SNS förlag, 2010Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 15.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    The Relevance of IC Indicators2017Inngår i: The Routledge Companion to Intellectual Capital / [ed] James Guthrie, John Dumay, Federica Ricceri, Christian Nielsen, Routledge, 2017, s. 492-504Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    In which ways do numbers matter? This question is central to the discussion of the relevance of intellectual capital (IC) indicators. Although our fascination for numbers stretches back over the centuries, it was not until the 13th century that we entered into an age of measurement (Crosby, 1997). Crosby shows that then as now, the first challenge of any measurement activity is to develop a method to capture the world in numbers. Such methods were developed to capture time, space, mathematics, and music, but also to keep track of organizational activity through keeping books. Bookkeeping has over the years had a particular role in society and the practice of bookkeeping has developed into something more than the mere systematic organizing of receipts.

  • 16.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Ersson, Sofi
    Gröjer, Jan-Erik
    Wallentin, Fan Yang
    What gets measured gets … on indicating, mobilizing and acting2007Inngår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 20, nr 4, s. 505-521Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose– The purpose of this paper is to empirically investigate the relationship underlying the often used adage “what gets measured gets managed”.

    Design/methodology/approach– The paper starts by reviewing the critique of the adage and then testing it by surveying 109 managers from 41 organizations. The paper includes the idea of mobilizing in the adage in order to highlight that there are other factors than indicating, which affect acting. In the positive test the paper uses the linear structural relations (LISREL) method to analyze the data.

    Findings– The paper finds that that the relationship between indicating and acting is not significant and that the introduction of mobilizing gives a better model fit. As a result the reformulation of the adage is: “What gets mobilized gets managed, especially if it gets measured”.

    Research limitations/implications– The paper shows that measuring is not per se a means to activate the organization. Rather, measurements support those issues that are already important in the organization. In practical terms, a reformulation could be: what gets talked about gets done, especially if there are numbers.

    Practical implications– The contribution of this paper is twofold. First, it finds no significant relationship between indicating and acting; and second, it introduces mobilizing to explain the relationship between indicating and acting.

    Originality/value– The paper scrutinizes the conventional wisdom encapsulated in the adage and by introducing mobilizing as an additional variable. The findings suggest that the adage needs to be reformulated.

  • 17.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Gröjer, Jan-Erik
    Indicators: on visualizing, classifying and dramatizing2006Inngår i: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 7, nr 2, s. 187-203Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose – This study aims to follow the development of human intellectual capital indicators over a six-year period and to bring forward the production, transmission and reception of indicators in order to interpret the ambitions and technological and programmatic properties that characterize the development of the indicators. The case builds around an organization that collects human resource data from various organizations and redistributes indicators for benchmarking purposes.

    Design/methodology/approach – The paper is based on a case, complemented with a survey. The design of the study is labeled as a case story, since it does not emphasize the organization itself, but rather the empirical material is analyzed to illustrate the production, transmission and reception of human capital measurements. The study thus follows the evolution of indicators in an organization specializing in human intellectual capital indicators.

    Findings – The main conclusion of the study is that indicators may legitimize, serve as a heuristic tool for learning or mobilize the organization. The paper also suggests that human intellectual capital indicators may be produced, transmitted and received differently in relation to their technological and programmatic logics.

    Research limitations/implications – The study suggests that there is a need to develop a theory of indicators.

    Originality/value – By emphasizing that not all that gets measured gets managed the paper's classification makes it possible to understand how indicators may contribute to the organization in different ways.

  • 18.
    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.

  • 19.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Gröjer, Jan-Erik
    Revisorn kommer till bolagsstämman - men var är revisionen?2005Inngår i: Uppdrag revision: revisorsprofessionen i takt med förväntningarna? / [ed] Sven-Erik Johansson, Einar Häckner, Eva Wallerstedt, Stockholm: SNS förlag, 2005, s. 103-121Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 20.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Gröjer, Jan-Erik
    Högberg, Olle
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Johrén, Anders
    Boken om nyckeltal2008 (oppl. 2. uppl.)Bok (Annet (populærvitenskap, debatt, mm))
  • 21.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Grönlund, Anders
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    More peace for less money: Measurement and accountability in the Swedish Armed Forces2005Inngår i: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 21, nr 4, s. 467-484Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Studies of measurement and accountability are leading public sector transformation. By examining military work, this paper addresses the relationship between measurements and accountability by highlighting the measurements. Evidence was gathered from documents, political statements and field research. Several layers of accountability systems were found in the organisation. The principal can be the weak link in an accountability relationship if the measurement agenda is in the hands of the agent. The problems seem to go beyond performance and output, and a more fundamental question is challenging the public sector: `Are we doing the right things?' Or an even more dramatic existential question arises: `Why do we exist?'

  • 22.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Hellman, Niclas
    Christopher, Humphrey
    Revisionens roll i bolagsstyrningen2013Bok (Annet (populærvitenskap, debatt, mm))
  • 23.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Johansson, Ulf
    Jan-Erik Gröjer: An appreciation2008Inngår i: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 33, nr 6, s. 677-679Artikkel i tidsskrift (Annet vitenskapelig)
  • 24.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Johed, Gustav
    Annual general meetings - rituals of closure or ideal speech situations? A dual analysis2007Inngår i: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 23, nr 2, s. 168-190Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper discusses one of the cornerstones of corporate governance, namely the annual general meeting (AGM). The paper builds on field material collected from participating in 36 AGMs during the spring of 2004 as well as on literature on corporate governance. Since the amount of research on AGMs is sparse the research question is rather straightforward and formulated as what goes on at an AGM? The analysis of the field material builds on two separate theoretical frameworks: seeing the AGM as a ritual and an ideal speech situation. The paper notes that AGMs show several traces of an ideal speech situation but that they are also repetitive acts in which the actors seek jointly to support the closing of the accounting year.

  • 25.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Kristensson Uggla, Bengt
    Reinventing the university as driving force of intellectual capital2007Inngår i: Intellectual capital revisited: paradoxes in the knowledge intensive organization / [ed] Cristina Chaminade, Bino Catasús, Cheltenham: Edward Elgar Publishing, 2007, s. 61-77Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 26.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Mårtensson, Maria
    Skoog, Matti
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    The communication of human accounts: Examining models of sensegiving2009Inngår i: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, E-ISSN 1758-745X, Vol. 13, nr 2, s. 163-179Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 27.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Petri, Carl Johan
    Balanserat styrkort: styrning med fokus på strategierna2013Inngår i: Controllerhandboken / [ed] Fredrik Nilsson, Nils Göran Olve, Stockholm: Liber, 2013, s. 359-376Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 28.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Sundström, Andreas
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    The proxemics of accounts2017Konferansepaper (Fagfellevurdert)
    Abstract [en]

    Earlier literature has shown that accounting overcomes distances to make the things actionable. This paper aims to add to this literature by proposing that it is the account that is at stake when organizations produce distance. We mobilize ideas from the study of proxemics which holds that social interaction is dependent on the ways distance is achieved between two actors. By reporting on a study of a board designing a scorecard as well as producing and analyzing reports, this paper shows that the board is committed to achieving different distances and that the accounts are mobilized differently to accomplish a comfortable proximity. Albeit the strains of making fair representations is a recurring issue for the board, we find that the board mobilizes accounting to achieve separate, and plural distances by imagining ‘the other.’ The board recognizes that accounts are enacted by others (including themselves in the future), and this puts demands on the board to mobilize accounts in ways in which the outcome is a comfortable and plural distances. The board adds to earlier research by concluding that the work of producing, communicating and consuming reports are affected by the ways 'the other' is imagined. That is, the representational dilemma, so often highlighted in accounting, would benefit from including the presumed consumer of the report. After all, there might be someone reading and be acting on the incomplete representation.

  • 29.
    Catasús, Bino
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    von Ehrenheim, Lars
    Gröjer, Jan-Erik
    Personalen i årsredovisningen2004Bok (Annet vitenskapelig)
  • 30. Chaminade, Cristina
    et al.
    Catasús, BinoStockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Intellectual Capital Revisited: Paradoxes in the Knowledge Intensive Organization2007Collection/Antologi (Fagfellevurdert)
  • 31. Jeppesen, Kim K.
    et al.
    Carrington, Thomas
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasus, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Johnsen, Age
    Reichborn-Kjennerud, Kristin
    Vakkuri, Jarmo
    The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries2017Inngår i: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, nr 2, s. 146-170Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Based on the theory of professional competition, this paper identifies and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and a hybrid strategy. The analysis of the Nordic SAIs shows that while one SAI appears to have adopted a hybrid strategy, the portfolio strategy has been chosen by the three other SAIs, although with some variations in the portfolio. The paper concludes by discussing the implications of these strategic options for public sector auditing.

  • 32.
    Johed, Gustav
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen, Redovisning.
    Auditor Face‐Work at the Annual General Meeting2018Inngår i: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 35, nr 1, s. 365-393Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This paper examines how auditors prepare for the annual general meeting (AGM) and how they report their work to the shareholders there. Prior literature has suggested—but not explicitly studied—that the endpoint of an audit is a state of comfort between the auditor and the management and audit committee members, but also is potentially fragile. The fragility can arise from a failure to relay trust to the investor community, which may initiate or increase doubts about the financial report and/or the auditor's independence. We build the case that an AGM is an event to study how the endpoint of an audit engagement is both a state of collective comfort and a fragile state. The analysis is based on ten interviews and three workshops with auditors as well as observations at 67 AGMs. To analyze the field material, the paper draws on Goffman's idea of face‐work, which requires backstage preparations, notably with management, and a front stage performance as an independent auditor to relay trust to the shareholders. The paper details how auditors at the AGM perform as independent verifiers of the management's financial report. Although we recorded that auditors were typically successful in preventing the backstage activities from becoming visible to the shareholders, we found incidents that challenged both the auditors' and the managements' face. In analyzing these incidents, we found that auditors reinforced their image as independent to regain both their own face and the management's face. The management did not take a similar collective responsibility for the auditor's face, which implies that auditors were asymmetrically committed to the management. As a take‐away, the paper discusses how governance mechanisms backstage are linked and can surface front stage at the AGM.

  • 33.
    Johed, Gustav
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Institutional contradictions at and around the annual general meeting: How institutional logics influence shareholder activism2015Inngår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 28, nr 1, s. 102-127Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose - The purpose of this paper is to examine how a shareholder association prepares for and later act at the annual general meeting. It focusses on how the association evaluates corporate proposals to pay dividends and how they vote on equity distributions at the annual general meeting. Design/methodology/approach - This paper relies on observation of the shareholder association before the annual general meeting as well as at the meeting. The analysis is informed by institutional analysis as a way to make sense of how the association experience tension in the setting of the stock market and how it activates responses to these tensions. Findings - The shareholder association failed to target companies that comply with an institutionalized view of good ownership despite those companies distributing more equity than the association deems to be in line with sound governance. This the authors understand to result from institutional tensions between a traditional stewardship model of governance and the more recent financial investor logic that emphasizes equity distributions as mean to create shareholder wealth. As good ownership is often equated with long-term committed owners, which makes the association fail to target non-traditional companies that are similar to companies with traditional ownership in terms of dividend ratios. Research limitations/implications - The paper demonstrates how institutional logics influence micro-level action in offering guidance to individual members. There are two relevant aspects to this. First, it offers guidance in terms of how to identify whether a corporate proposal is in line with the associations' policy. Second, institutional logics influence micro-level action because deviations from it require explanations. Originality/value - There are so far little qualitative research on how participants in governance mechanism use accounting to take decisions. In this way, the paper adds insight to both investor communities as well as behind the doors of the AGM.

  • 34. Kristensson Uggla, Bengt
    et al.
    Guillet de Monthoux, Pierre
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Grönlund, Anders
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Försvaret - under attack!: fyra managementperspektiv på det svenska försvaret2008Bok (Annet (populærvitenskap, debatt, mm))
  • 35.
    Sundström, Andreas
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Managing distance: Imagining the consumption of accounts2017Konferansepaper (Fagfellevurdert)
  • 36.
    Svärdsten Nymans, Fredrik
    et al.
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Catasús, Bino
    Stockholms universitet, Samhällsvetenskapliga fakulteten, Företagsekonomiska institutionen.
    Öhman, Peter
    What is good performance? Performing independent performance auditingManuskript (preprint) (Annet vitenskapelig)
    Abstract [en]

    This paper reports from a study of how performance is stabilized by the Swedish National Audit Office (SNAO) in its audit reports. The paper builds on all the 206 reports published by the SNAO from its inauguration in 2003 until 2010 and analyzes the (28) audit of substance reports (Pollitt, Girre et al. 1999). By investigating the ways in which the SNAO makes it possible to answer the question of what constitutes good performance in the public sector, the paper suggests that the audit institution operates in three phases. In phase one, the SNAO must address the controversial task of defining performance. In phase two, this definition is tested by obtaining for creating evidence. In the third phase, the auditors mobilize benchmarks as a means to argue for good (or poor) performance. Unlike the arguments posed by the International Organization of Supreme Audit Institutions about using common sense to evaluate good performance, SNAO audit reports include arguments about what is “good” that emanate from other actors. The analysis of the paper builds on some analytical tools from Actor Network Theory. Specifically, the idea of a linguistic actor is developed and used as a means to show how the concept of “independence” helps the audit institution to become Mr. Somebody but impedes the possibilities of producing an answer to the question to what constitutes good performance. 

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