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  • 1.
    Abraha, Desalegn
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Establishment Processes in an Underdeveloped Country: The Case of Swedish Firms in Kenya1994Doctoral thesis, monograph (Other academic)
  • 2.
    Abrahamsson, Gun
    et al.
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Helin, Sven
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Problemlösningsarbete på låg organisatorisk nivå: Två studier om implementering respektive konkretisering av idéer om kundorderstyrd tillverkning2004Doctoral thesis, monograph (Other academic)
    Abstract [en]

    The two studies reported in this thesis are about problem solving at a low organisational level in an organisational unit in a Swedish manufacturing company, which has adopted ideas of World Class Manufacturing. In the first study, we analyse, from an organisational learning perspective, the implementation of the well-known concept Continuous Improvement at shop-floor level and how management accounting may facilitate or impede improvement work. A case study was conducted in two workgroups in one production unit for about seven months. In one of the groups, management accounting facilitated improvement work with high organisational scope and, in the other group, impeded the organisational scope. Our conclusion is that management accounting may facilitate a high organisational scope by supporting the leadership style, stressing co-operation, dialog and participation, or, by the way the manager uses management accounting, make boundaries distinct between groups of employees and between departments, and therefore impede improvements with high organisational scope. In the second study, we analyse, from a rule-based behavioural perspective, how ideas of World Class Manufacturing are institutionalised in cross-functional problem solving at a low organisational level. A case study was carried out in two cross-functional weekly group meetings for about nine months. Problems raised and solutions decided followed a repeated pattern. The actors draw on instrumental rules, which can be described as technical as well as economic. We concluded that ideas of World Class Manufacturing were institutionalised as different variants of World Class Manufacturing in the different functions at a low organisational level. At the meetings, contradictory instrumental rules were activated by the functions and treated according to interaction rules. Two overall patterns of action, articulated the two main interaction rules guiding actors in how to treat contradictory ideas of World Class Manufacturing.

  • 3.
    Alimadadi, Siavash
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Consistent Inconsistency: The Role of Tension in Explaining Change in Interorganizational Relationships2016Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis commences with the notion that interorganizational exchange relationships are dynamic to an unprecedented degree. It is argued that, global production networks have integrated firms into interdependent structures that blur traditional geographical and organizational boundaries. It is also true that the same networks bring together companies with diverse socio-cultural and economic backgrounds. Thus, the thesis focuses on the complexity of the contemporary international business landscape. The purpose of the work performed was to understand the process of change in interorganizational relationships under these complexities.

    Through a qualitative study of two main cases and a pilot study, the thesis investigates the networking behavior and the relationship dynamics between multinational companies from Sweden and Turkey, operating in Turkish and Swedish markets, respectively. By examining how firms create, maintain, dissolve and reconstruct their relationships, the thesis contributes to problematizing some of the assumptions that are commonly taken for granted, but which underpin several studies of interorganizational relationship dynamics. The findings illustrate that as recent trends such as cross-border acquisitions frequently perturb the contexts within which firms are embedded, the impact might be favorable for some actors, while others might push for new and different ‘directions’, finding the existing relational arrangements and resource structures counter to their future goals. Yet, the actions of parties are constrained by the structural position in which they find themselves. Thus, the development of an exchange relationship involves multiple processes, often inconsistent with one another, thereby disturbing the stability of the relationship.

    Through the aggregation of each paper’s contribution, the “Thesis Summary” offers a wide perspective of the relationship dynamics. By incorporating both teleological and dialectical views, the framework proposed captures both the actions undertaken by individual firms to make change, and the structural forces both promoting and opposing change. Ultimately, the thesis offers a framework for investigating the impact of complexity on change in interorganizational relationships, opening doors to an improved understanding of the significance divergent perspectives and disruptive experiences have on relationship change.

    List of papers
    1. A Network View of MNC Embeddedness in a Politically Uncertain Market: The Case of Turkey
    Open this publication in new window or tab >>A Network View of MNC Embeddedness in a Politically Uncertain Market: The Case of Turkey
    2014 (English)In: Business and Politics, ISSN 1369-5258, E-ISSN 1469-3569, Vol. 16, no 2, p. 339-372Article in journal (Refereed) Published
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-218863 (URN)
    Available from: 2014-02-18 Created: 2014-02-18 Last updated: 2017-12-06
    2. A network view of the cross-border pre-acquisition evaluation process
    Open this publication in new window or tab >>A network view of the cross-border pre-acquisition evaluation process
    (English)Manuscript (preprint) (Other academic)
    Keywords
    Acquisitions; Business networks; Pre-acquisition evaluation; Governance mechanism; Political ties.
    National Category
    Social Sciences Business Administration
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-284587 (URN)
    Available from: 2016-04-18 Created: 2016-04-18 Last updated: 2016-04-18
    3.
    The record could not be found. The reason may be that the record is no longer available or you may have typed in a wrong id in the address field.
    4. On the dialectics of inter-organizational relationship development
    Open this publication in new window or tab >>On the dialectics of inter-organizational relationship development
    2016 (English)Conference paper, Oral presentation with published abstract (Other academic)
    National Category
    Business Administration
    Research subject
    Business Studies; Business Studies
    Identifiers
    urn:nbn:se:uu:diva-284589 (URN)
    Conference
    8th International Process Symposium (pros)
    Available from: 2016-04-18 Created: 2016-04-18 Last updated: 2016-06-30
  • 4.
    Andersson, Anneli
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Vi blev antagligen för många: Könskränkande behandling i akademisk miljö2007Doctoral thesis, monograph (Other academic)
    Abstract [en]

    The aim of this study is to further the theoretical understanding of gender harassment. I suggest an approach and a theoretical model that answers the question of how to understand and describe gender harassment both in terms of specific actions taken against an individual because of gender and the combined actions that constitute a gender harassment process. Due to the fact that gender harassment takes place in a structure and that the perpetrator needs structural support to be able to harass, the model considers existing power relationships at the workplace, i.e. how gender harassment reflects the distribution of power and structural behaviour of men and women. As my empirical material indicate aggressive behaviour and fear it is crucial to raise the issue of violence and to consider to what extent gender harassment is expressed av violence in the workplace. The empirical material contains broad-based and in-depth narratives about a kind of situation that is not well defined in the extant literature or elsewhere. It is essentially unknown whether gender harassment takes place to the same extent as sexual harassment. Even though quite a few narratives about daily working life bear witness of such situations they have remained largely undefined and little understood. In the present study, a combination of feministic organization theory about powerstructures at the workplace and violence theory is used to broaden the picture and to develop an instrument for understanding narratives about gender harassment. The results from the analysis, drawing upon material from practical gender equality work at a university and four in-depth interviews with victims of gender harassment, suggest that a combination of feministic organization theory and violence theory is fruitful for understanding the phenomenon of gender harassment. It is suggested that the proposed theoretical model offers a first but important step towards identifying and preventing gender harassment at the workplace. 

  • 5.
    Andersson, David E.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    The Emergence of Markets for Technology: Patent Transfers and Patenting in Sweden, 1819–19142016Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This thesis is concerned with the emergence of markets for technology and studies the evolution of patent transfers and its determinants, patent agencies and independent versus firm patenting in Sweden during the 19th century and the turn of 20th century. It explores how and why markets for technology emerge and under what circumstances by investigating the evolution of Swedish patent legislation and the patterns of patent transfers between individuals and firms. It presents a three-pronged framework studying: structure and actors, technology and transactions.

    Using a new and unique database covering every Swedish privilege and patent over the 1819–1914 period the empirical analysis reveals that although the transferability of intellectual property goes all the way back to the 18th century patent transfers did not start to increase significantly until the first modern Swedish patent law was passed in 1884. Along with the new law a market for patenting services also emerged where actors such as patent agents and the firms they founded, patent agencies, functioned as intermediaries in the market for patents and international networks of patenting. A few older patent agencies managed to create an oligopolistic setting where they introduced price controls through special interest groups.

    The thesis also questions the current dichotomous classification of independent and firm patenting. The methodological contribution lies in showing that research that depend too much on patent statistics run the risk of underestimating the importance of the firm when patents granted to individuals actually cover inventive activities that has taken place inside the boundaries of firms.

    Finally, the study shows that special marketplaces for the sale of patented and unpatented technology were created to help inventors find buyers and financiers for their invention and to help firms find new technology. The patent law of 1884 made it possible to trade in several submarkets of technology where the right to patent a certain invention could be bought, ideas could be financed, pending patent applications or the priority right to foreign markets could be bought and sold.

    The results lend support to the research emphasizing the role of intellectual property as a disclosure and diffusion mechanism for new technology.

  • 6.
    Andersson, Maria
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Creating and sharing subsidiary knowledge within multinational corporations2003Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The conditions facing multinational corporations today reflect the increasing globalization of international business, in which knowledge is an important ingredient. Subsidiaries are important as they, to various degrees, possess unique knowledge, thus accounting for the strength of the multinational corporation, which is the topic under study in this thesis. The multinational corporation consists of geographically dispersed units, which are linked together in a complicated pattern. One of the issues explored in this thesis is what drives the knowledge creation of subsidiaries, as it is acknowledged that the strength of a multinational corporation resides in these globally dispersed units. Another issue is to investigate the role of headquarters’ recognition and of corporate relationships in sharing of subsidiary knowledge. A third issue explored is the use of Centres of Excellence and transnational teams as two organizational forms for knowledge creation and sharing.

    A combination of research methods was used to provide an enhanced picture of the research phenomena. As a part of an international research project, a survey was undertaken, resulting in data from 2107 foreign-owned subsidiaries located in seven different countries. In addition, two case studies have been performed in order to gain deeper understanding of (i) how subsidiaries create knowledge and (ii) the use of different organizational forms in MNCs for processing knowledge.

    The five papers included discuss creation and sharing of subsidiary knowledge. It was confirmed that subsidiaries create knowledge of significance for other units within the multinational corporation. The results show that that one of the main drivers for the creation of knowledge is interaction based on local market relationships, especially those with market customers. Corporate sharing of subsidiary knowledge is brought about by headquarters recognition of these units’ knowledge. This is facilitated if other corporate units have been involved in the creation of that knowledge. Another finding in the study is the use of Centres of Excellence and transnational teams for knowledge creation and sharing. Although the two different organizational forms serve the same purpose, they differ in organization and in antecedents to their knowledge processes.

  • 7.
    Andersson, Ulf
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Subsidiary network embeddedness: Integration, control and influence in the multinational corporation1997Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis deals with subsidiaries in multinational corporations and especially how thespecific operational environment of the subsidiaries affects integration, control andinfluence in the multinational corporation. This study demonstrates that subsidiaries'embeddedness in their business networks does not only influence them, but also thebehaviour and development of the multinational corporation of which they form a part.By using a network approach, one can detect and study the specific operationalenvironment, in terms of suppliers, customers and other counterparts, such ascompetitors, government agencies, and labour unions. Interdependence is createdbetween the subsidiaries and their counterparts through the gradual adaptation ofresources and activities. Interdependence makes it possible for the subsidiaries and thecounterparts to influence each other's activities and operations. In this study we havemade a distinction between external embeddedness, that is relationships withcounterparts outside the legal system to which the subsidiaries belong, and corporateembeddedness, meaning relationships with sister units.

    The empirical base of this thesis comprises 100 subsidiaries in 20 divisions inSwedish multinational corporations. The main empirical findings are as follows: Thesubsidiaries' embeddedness in their networks effects their headquarters' integrativeendeavour and the subsidiaries' perceived control. The more the subsidiaries are highlyexternally embedded, the more restricted headquarter's possibilities to control theirbehaviour and development, while the opposite is true the more corporately embeddedthe subsidiaries are. The resources created in the network can be used by thesubsidiaries to influence the strategic behaviour of the multinational corporation if theyare providers of technological knowledge.

  • 8.
    Arnesson, Leif
    Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies.
    Chefsrörlighet1998Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    Executive mobility, specifically the movement of executives between different positions and how an organization's management and the executives themselves handle such transitions, can have a great impact on both organizations and individuals. It is therefore important to pay attention to the use of executive mobility as an instrument for organizational control. As far as top executives are concerned, the control function is central to management of a large company. Studying mobility in the long term makes it possible to determine whethermobility follows distinct patterns; what influence management has on the mobility of top executives and how this influence varies over time; and whether management exercises organizational control of transitions to new executive positions.

    Empirical data was collected from twenty-six executives of a large Swedish company ranked immediately below the chief executive officer (CEO). Individual executives were interviewed first, and two years later the CEO and five others with responsibility for executive mobility were interviewed. A simple block diagram was developed to model executive mobility. The model shows two dimensions, mobility and external experience, and by combining these, four categories are obtained. Executives with low mobility and low external experience are categorized as Locals, while those with high mobility and low external experience are Generalists. Low mobility with high external experience gives the category Experts, and high mobility with high external experience the categoryCosmopolitans.

    Executives with low mobility, can be expected to use a hard-work strategy and mount few initiatives to change their positions. Mobile executives, on the other hand, frequently take the initiative to change positions. The differences between the categories seem to diminish as the executives reach higher executive levels. By that stage, mobility is based more on the CEO's career planning than on the category in which the executive falls.Management has considerable ability to control senior executives work-role transitions. These control possibilities are extensively used in regard to role demands, but to a lesser extent in regard to organizational socialization. Executive mobility is a useful instrument for all three of the control functions studied: vacancy-filling, executive development and organizational development. The general conclusion reached is that executive mobility seems to be an extremely important instrument for organizational control.

  • 9.
    Arwinge, Olof
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Internal Control in the Financial Sector: A Longitudinal Case Study of an Insurance Company2014Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This thesis comprises of an initial summary of Study I which is my licentiate thesis in business administration. Study I is a literature study on internal control. Thereafter follows Study II which is a case study of Swedish insurance organization. The case study adopts a contingency perspective and attempts to find environmental and firm-level factors that influence the design, use and outcome of internal control. Study II is a longitudinal study that accounts for key internal-control developments that occurred between 2000-2010. This case study finds that there are two environmental influences that significantly affected internal-control design, use and outcome. They consist of environmental uncertainty and regulatory and supervisory forces. Their influences differ in nature but jointly they act to set boundaries and frame in-ternal-control design, use and outcome. There are two firm-level influences of governance structure and managerial attitudes that act jointly with strategy to affect the design, use and outcome of internal control. While environmental influences set boundaries and frame internal-control work, firm-level contingencies can effectively enable or disable internal-control effectiveness. These firm-level influences provide means and opportunities to internal-control work. My longitudinal research suggests that evolutionary steps have been taken regarding internal-control design and use. In sum these steps correspond to a shift in internal-control orientation and a transformation of practices where Folksam has been moving from a looser towards a tighter form of internal control, with greater transparency in operational risk management. Finally, based on the internal-control principles of the COSO framework I see that particular principles have been enhanced within the Folksam system of internal control. The components of these principles are the control environment, risk assessment and monitoring.

  • 10.
    Avotie, Leena
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Chefer ur ett genuskulturellt perspektiv1998Doctoral thesis, monograph (Other academic)
  • 11. Awuah, Gabriel Baffour
    The presence of multinational companies (MNCs) in Ghana: a study of the impact of the interaction between an MNC and three indigenous companies1994Doctoral thesis, monograph (Other academic)
  • 12.
    Bai, Wensong
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    The Best of Both Worlds: The Effects of Knowledge and Network Relationships on Performance of Returnee Entrepreneurial Firms2017Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    In an increasingly globalized business world, international human mobility and its association with entrepreneurship presents attractive opportunities for business research. One increasingly important phenomenon in the field is returnee entrepreneurship, which is the reverse flow of migrants who acquired skills in developed countries back to their emerging-market home countries. In this way, knowledge from developed countries transfers back to, and fills technological and entrepreneurial gaps in, emerging countries. This thesis aims to explain returnee entrepreneurship by examining what factors differentiate innovation, internationalization and business performance of returnee entrepreneurial firms.

    The empirical investigation uses a mixed method approach comprising a qualitative single case study and four quantitative studies of a recent sample of 200 Chinese returnee entrepreneurial firms, and focusses on factors such as knowledge and network relationships, which are two advantages that returnee entrepreneurial firms are thought to have. By distinguishing among types of knowledge from various sources, and network relationships from both international and domestic origins, the findings show that international opportunity knowledge and domestic business relationships influence the innovation performance of returnee entrepreneurial firms. The structural characteristics of the international network of a returnee entrepreneurial firm are related to that firm’s international networking capability, which in turn influence its opportunity-driven internationalization. Additionally, the international experiential knowledge of returnee entrepreneurs nurtures their firms’ international market knowledge, and these experiences also indirectly affect firm internationalization by being transmitted through that market knowledge. Finally, international networking capability and innovation performance positively influence the business performance of returnee entrepreneurial firms, whereas the international business knowledge has a negative impact on business performance.

    The thesis challenges the enthusiastic view of returnee entrepreneurial firms by refining the heterogeneity of both the returnee entrepreneurs themselves, and the performance variances of their ventures. Empirically, this thesis suggests a combination of knowledge and resources from both ‘worlds’ that can best benefit the performance of a returnee entrepreneurial firm. This thesis also contributes to theory by providing new insights into the combined effect of (1) an individual entrepreneur’s international experience, and (2) a new venture’s knowledge base and capabilities; furthermore it also describes what that combined effect will be on the new venture’s performance.

    List of papers
    1. Linking periphery with centre: The usefulness and liability of returnee entrepreneurial firm in home country context
    Open this publication in new window or tab >>Linking periphery with centre: The usefulness and liability of returnee entrepreneurial firm in home country context
    (English)Manuscript (preprint) (Other academic)
    National Category
    Economics and Business
    Identifiers
    urn:nbn:se:uu:diva-312942 (URN)
    Available from: 2017-01-16 Created: 2017-01-16 Last updated: 2017-02-10
    2. The best of both worlds: Domestic and international business relationships and opportunity knowledge and their impact on returnee entrepreneurial firms’ innovation performance.
    Open this publication in new window or tab >>The best of both worlds: Domestic and international business relationships and opportunity knowledge and their impact on returnee entrepreneurial firms’ innovation performance.
    (English)Manuscript (preprint) (Other academic)
    National Category
    Economics and Business
    Identifiers
    urn:nbn:se:uu:diva-312944 (URN)
    Available from: 2017-01-16 Created: 2017-01-16 Last updated: 2017-02-10
    3. International opportunity networks
    Open this publication in new window or tab >>International opportunity networks
    2018 (English)In: Industrial Marketing Management, ISSN 0019-8501, E-ISSN 1873-2062, Vol. 70, no S1, p. 167-179Article in journal (Refereed) Published
    Abstract [en]

    Opportunity seeking has become increasingly important for explaining firm internationalization, but our understanding of how opportunity is mediated within international networks is limited. This study probes the concept of network-mediated opportunities and attempts to identify what drives a firm's reception of new international opportunities. Based on the notion of opportunity in the entrepreneurship literature with the network view on internationalization, we bring together the concepts of relationships, networks, capabilities, and opportunity in a structural model, where we hypothesize that network-mediated opportunity is dependent on networking capability. This, in turn, is positively influenced by network closure and relational embeddedness. We test the model on a sample of 200 Chinese firms. The analysis partly supports the model, as we find that networking capability is a mediating factor between relational embeddedness and network-mediated opportunity, but does not mediate the relationship between network closure and network-mediated opportunity; on the other hand, we find a direct relationship between network closure and network-mediated opportunity. The paper ends with a discussion of the results and suggestions for future research.

    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-312945 (URN)10.1016/j.indmarman.2017.07.004 (DOI)000433400700015 ()
    Available from: 2017-01-16 Created: 2017-01-16 Last updated: 2018-08-20Bibliographically approved
    4. Knowledge and internationalization of returnee entrepreneurial firms
    Open this publication in new window or tab >>Knowledge and internationalization of returnee entrepreneurial firms
    2017 (English)In: International Business Review, ISSN 0969-5931, E-ISSN 1873-6149, Vol. 26, no 4, p. 652-665Article in journal (Refereed) Published
    Abstract [en]

    This study aims to answer whether and how returnee entrepreneurs’ international experience and returnee entrepreneurial firms’ international market knowledge influence these firms’ internationaliza-tion. Anchored in a framework combining an entrepreneurial and knowledge-based view, we develop a model and four hypotheses on the relations between returnee entrepreneurs’ international experience, international market knowledge, international market commitment, and level of internationalization of the returnee entrepreneurial firm. Empirical evidence of the proposed model is derived from a recent sample of Chinese returnee SMEs in knowledge-intensive and high-technology industries. The main finding is that returnee entrepreneurs’ international experience nurtures international market knowledge of returnee entrepreneurial firms, which in turn has a positive effect on these firms’ international market commitment and level of internationalization. In terms of theory, the study extends our understanding of returnee entrepreneurial firms by uncovering the role of returnee entrepreneurs’ international experience and returnee firms’ international market knowledge during their initial and early international expansion.

    Keywords
    International new ventures, International experience, Internationalization, Knowledge-based view, Level of internationalization, Market commitment, Market knowledge, Returnee entrepreneurs
    National Category
    Business Administration
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-311365 (URN)10.1016/j.ibusrev.2016.12.006 (DOI)000404204200005 ()
    Available from: 2016-12-25 Created: 2016-12-25 Last updated: 2018-09-14Bibliographically approved
    5. The performance of international returnee ventures: The role of networking capability and the usefulness of international business knowledge
    Open this publication in new window or tab >>The performance of international returnee ventures: The role of networking capability and the usefulness of international business knowledge
    2016 (English)In: Entrepreneurship and Regional Development, ISSN 0898-5626, E-ISSN 1464-5114, Vol. 28, no 9-10, p. 657-680Article in journal (Refereed) Published
    Abstract [en]

    This paper sheds light on the international new ventures led by returnee entrepreneurs and investigates the influence of networking capability and the usefulness of international knowledge for the overall performance of so-called international returnee ventures (IRVs). By integrating network theory with a capability view of firm performance, it advances six hypotheses that form a structural model, which is tested with LISREL on a sample of 194 IRVs from China. The findings show that international networking capability has a positive influence on the provision of international business knowledge, which in turn is positively related to the innovation performance, but they have a negative impact on the financial performance. Hence, this study presents a discussion of the usefulness of knowledge gained from the international network relationships of emerging market returnee entrepreneurs.

    Keywords
    International returnee venture, international networking capability, international business knowledge, innovation performance, financial performance
    National Category
    Business Administration
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-303827 (URN)10.1080/08985626.2016.1234003 (DOI)000390749800003 ()
    Note

    All authors have contributed equally to this paper.

    Available from: 2016-09-24 Created: 2016-09-24 Last updated: 2017-11-21Bibliographically approved
  • 13.
    Baraldi, Enrico
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    When Information Technology Faces Resource Interaction: Using IT Tools to Handle Products at IKEA and Edsbyn2003Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This thesis investigates the interplay between IT and the other resources in business networks. IT tools are important facilities that firms utilize in several managerial tasks. Two main issues are addressed: (1) how does IT affect the surrounding resources? and (2) how does the value of IT emerge in relation to these resources?

    Two case studies present how the firms IKEA and Edsbyn use IT tools in handling their products (IKEA’s table Lack and Edsbyn’s table El-Bord). 130 personal interviews and many visits to several firms offered a detailed picture of the resources, information, and IT tools in twelve managerial tasks (six per product). The effects and the value of IT emerge when IT interplays with the other resources (products, facilities, business units and relationships) that embed the IT facilities.

    The effects of IT on resources vary greatly across the twelve managerial tasks, grouped into two categories, exploitative and explorative. In exploitative tasks (aiming at static efficiency), the effects of IT are stronger, thanks to highly relevant IT-embedded models and to highly formalized information. Conversely, IT has restricted effects in explorative tasks, because IT is unable (1) to model non-given resources, (2) to handle network-embedded information, and (3) to steer non-linear development processes. However, IT stabilizes exploration by formalizing ex ante and freezing ex post resources.

    As for IT’s value, there exist no perfect IT tool in relation to the conflicting resources. Even downscaled IT systems become highly proficient tools if favourably embedded by other resources. The value of IT is more evident in exploitative tasks, where IT more easily models resources and digitalizes the needed information: IT structures resources and automates activities, as required for maintaining efficiency. In explorative tasks, instead, IT is a conservative force, because it focuses on established resource combinations, while neglecting wholly new ones.

  • 14.
    Bay, Charlotta
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Making Accounting Matter: A Study of the Constitutive Practices of Accounting Framers2012Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. However, this thesis refocuses the empirical attention away from the organisation and into the private sphere of people’s everyday financial lives. As this is a field partly inhabited by people who for various reasons are believed to have difficulty in making sense of financial accounts, a dilemma arises regarding how to influence people’s way of managing their own finances by means of accounting information. How this dilemma is assumed to be resolved in order to make accounting matter is the query of this thesis.

    Through a study of four cases, the thesis investigates the practices of public authorities, a television makeover show, and a pension insurance company – here referred to as accounting framers – whose task it is to construct accounting in such a way so as to make it come across as important, relevant and useful to various groups of the general public. By examining how people’s accounting interpretations are elaborated in order to make them responsive to financial accounts, the thesis contributes to problematising the constitutive role of accounting and the conditions believed to enable it to turn people into financially responsible actors.

    List of papers
    1. Framing Financial Responsibility: An analysis of the limitations of accounting
    Open this publication in new window or tab >>Framing Financial Responsibility: An analysis of the limitations of accounting
    2011 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 22, no 6, p. 593-607Article in journal (Refereed) Published
    Abstract [en]

    In organisations, accounting—understood broadly as calculative practices—is claimed to serve as a critical vehicle when introducing forms of individual financial responsibility. Whereas most prior accounting research has been preoccupied with asserting this claim, this paper opens an opportunity to examine the limitations of accounting as a technology of responsibilisation. It does so by moving the empirical focus beyond the borders of people’s work settings and into the private sphere of everyday life, investigating governmental efforts to turn high school students into financially responsible citizens. The analysis, informed by framing theory, reveals that the efficiency of accounting is conditioned by people’s calculative understanding. Hence, in situations where individuals are expected to lack this basic calculative competency, accounting is presumed to be inappropriate as a means of introducing financial responsibility. This has implications for re-considering how the relation between accounting and responsibility is constituted.

    National Category
    Business Administration
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-157122 (URN)10.1016/j.cpa.2011.03.001 (DOI)
    Available from: 2011-08-16 Created: 2011-08-16 Last updated: 2017-12-08Bibliographically approved
    2. Makeover Accounting: Investigating the Financial Edutainment of Everyday Life
    Open this publication in new window or tab >>Makeover Accounting: Investigating the Financial Edutainment of Everyday Life
    (English)Manuscript (preprint) (Other academic)
    Abstract [en]

    The ability of accounting to produce effects has been widely acknowledged in accounting literature. This paper argues however that in order for accounting to have an impact on people, its numbers need to be interpretable by its intended users. But what happens in situations where people are considered as inhibited in reading and interpreting numbers? This paper investigates how accounting numbers are presented to individuals believed to be impaired in their ability to make sense of numerical figures. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show re-presents accounting information in order to turn its participants into financially responsible citizens. The paper’s empirical findings give reasons for problematising the conditions under which accounting is able to affect people, concluding that, without taking people’s ability to interpret numbers into account, the possibilities of the numbers having an impact on their users risk falling short.

    Keywords
    accounting interpretation, accounting re-presentations, signifying practices, financial edutainment, everyday life
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-172674 (URN)
    Available from: 2012-04-12 Created: 2012-04-12 Last updated: 2012-05-14
    3. Accounting for Inclusion: Constructing User Relevance to Private Investors
    Open this publication in new window or tab >>Accounting for Inclusion: Constructing User Relevance to Private Investors
    (English)Manuscript (preprint) (Other academic)
    Abstract [en]

    The issue of how to comply with various needs for financial information is said to have low priority within the financial reporting field. Prior research has demonstrated that rather than aiming at including all sorts of potential users, standard setters for example tend to ignore and exclude everyone but the sophisticated ones. This paper, however, investigates the preparation of financial information intended to be used by different kinds of private investors, sophisticated as well as unsophisticated. Informed by categorisation theory, the paper examines the means whereby a pension insurance company determines how numbers and financial accounts need to be presented so as to come across as useful to different pension saver characters. The paper demonstrates how this inclusion dilemma is connected to practices of relevance building, and that relevance is assumed to be a question of individual sense-making and contextualisation. The paper’s findings problematise the influential power of accounting by implying that a direct impact of financial accounts cannot be taken for granted. Rather, in order for an account to have effects on its intended users, it is assumed that the account needs to be made relevant by means of re-moulding it in accordance with the specifics of its user.

    Keywords
    user inclusion/exclusion, financial communication, categorisation, relevance building, pension savers
    National Category
    Business Administration
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-172677 (URN)
    Available from: 2012-04-12 Created: 2012-04-12 Last updated: 2012-05-14
    4. Situating Financial Literacy
    Open this publication in new window or tab >>Situating Financial Literacy
    2016 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 25, no 1, p. 36-45Article in journal (Refereed) Published
    Abstract [en]

    This paper comments on the conceptualisation of financial literacy by investigating the way it is defined, problematised, and operationalised in 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 practices of financial literacy, the aim is to problematise prior literature by disentangling the notion of financial literacy from the assumption of a singular capability that, when gained, automatically effects people’s financial practices. The paper draws on recent developments in literacy research, New Literacy Studies, and on its division between autonomous and ideological definitions of literacy. The empirical illustrations originate from efforts made to decrease financial illiteracy among Swedish adolescents and the demand for financial literacy in audit committees. Contrary to earlier studies, the paper demonstrates that financial literacy does not merely refer to an ostensive character that researchers may find lacking among marginalised actors in society. As such, financial literacy cannot be viewed as merely the ability to read and write finance and accounting. Instead, financial literacy is a concept that needs to be situated and studied in practice since what constitutes and applies to it varies with time and place.

    Keywords
    financial literacy, new literacy studies, situated practice, financial education, audit committees
    National Category
    Business Administration
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-172678 (URN)10.1016/j.cpa.2012.11.011 (DOI)000349568900005 ()
    Available from: 2012-04-12 Created: 2012-04-12 Last updated: 2017-12-07Bibliographically approved
  • 15.
    Bengtson, Anna
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Framing Technological Development in a Concrete Context: The Use of Wood in the Swedish Construction Industry2003Doctoral thesis, monograph (Other academic)
    Abstract [en]

    An understanding of the factors that condition technological development is of vital importance for business theory as well as for practitioners. The contextual setting of the development constitutes one area of inquiry into this research field. Context has often been studied as an aggregate or a market with clearly defined boundaries to the studied technology. In this thesis, however, the examined technological development is studied from a processual perspective, examining the interplay that takes place between a focal resource in the development and its context. To be able to analyse this interplay, the context has been divided into three dimensions; activity patterns, resource constellations and webs of actors, based on three central aspects of the industrial network model. A concept that describes the interaction process that takes place in each dimension has then been distinguished and used for the examination. Processes of integrating activities, of adapting resources and of positioning actors are thus analyzed in order to increase the understanding of the development.

    The empirical material deals with the reintroduction of multi-storey timber-frames in the Swedish construction industry. The technology for constructing tall buildings using timber for framing was forbidden after the Sundsvall fire in 1888. On 1993/94, however, there was a change in regulations, which made it possible to study what happens when two centenarians, the multi-storey timber frame technology and the Swedish construction sector, yet unknown to each other, are brought together. The study focuses especially on the first building projects in Sweden where the timber framing technology was used, a project using the established technology and a study on Nordic basis of maiden projects in Sweden, Norway, Denmark and Finland. The material have been collected through primary sources such as personal interviews and participation in project meetings, and through secondary sources such as research reports and articles on the timber-framing technology.

    It is concluded in the study is that contextual factors play a major role in shaping a technological development process and the technology that becomes established due to the difficulties and costs of acquiring knowledge about the technology, the embeddedness of the established framing-technology in the established industrial network, and due to the work efforts needed in order to reach positive economic results based on involvement in the technological development process.

  • 16.
    Bjurström, Erik
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Creating New Attention in Management Control2007Doctoral thesis, monograph (Other academic)
    Abstract [en]

    The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization.

    In this case study, we follow a project group in a Swedish municipality, creating a management control model of employee health. A close-up view is provided through a narrative approach, based on filming and participant observation, illustrating the highly situated and contextual character of atten-tion in sensemaking processes. The naming of the concepts of management control was found to be associated with a science-framing, while references to local practices of management control induced practice-framing strongly de-emphasizing characteristic features of management control. Line-managers of the study accepted the framework without demands for indica-tors or predictive models.

    This outcome is in line with a practice notion of management control and a language-game understanding of human communication: management control systems are part of the practices defining meaning and directing at-tention towards different aspects of any situation. Rather than being a lan-guage, management control concepts and measurement may not provide much more than the phonetics of business. Consequently, it may be ques-tioned whether what gets measured automatically gets managed.

    In line with the attention-based view of the firm and a practice notion of management control, this study suggests that new attention is created through the naming and framing of management control ideals, and as a result of the expressions of managerial intent through practices.

  • 17.
    Blankenburg Holm, Desirée
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Business Network Connections and International Business Relationships1996Doctoral thesis, monograph (Other academic)
  • 18.
    Blomgren, Maria
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Pengarna eller livet?: Sjukvårdande professioner och yrkesgrupper i mötet med en ny ekonomistyrning1999Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    The past decades have witnessed a radical transformation of the public sector in most of the Western world. Traditional methods of organising have gradually given way to new ideas of governance, inspired by and modelled on the private sector. This thesis focuses on the management accounting changes that have taken place in the Swedish health care sector. It addresses the questions of how different occupational groups have reacted to these changes and what impact they have had on the Swedish nurses' desire to strengthen their position as a profession. Three empirical studies were conducted to answer these questions. The first study focused on an incentive system at a thoracic clinic; the second on nurses in profit centres at a hospital; and the third was based on an analysis of the debate in the Swedish nurses' trade union journal concerning the introduction of purchaser-provider models in the Swedish health care sector. Two different theoretical perspectives on accounting were used to analyse the changes. The first perspective is institutional, viewing accounting as part of rationalised reform. In the second theoretical perspective employed, accounting is regarded as an important aspect of social and institutional practice.

    The studies showed that the impact of management accounting models on health care practice varied. The incentive system appeared to have no effect on the practices of the occupational groups at the thoracic clinic, whereas the profit-centre system at the hospital had several consequences for the nurses working there. The studies also showed that the new management accounting models both helped and hindered nurses' aspirations to strengthen their position as a profession. While nursing care suffered, formal responsibility for profit helped to reinforce the head nurses' status on the wards and quality assurance programmes made the nurses' work more visible.

  • 19.
    Blomkvist, Katarina
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Technological Growth in the MNC: A Longitudinal Study of the Role of Advanced Foreign Subsidiaries2009Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis emphasizes the technological evolution of technologically advanced foreign subsidiaries of multinational corporations, in order to examine specific and related research questions as to what is the nature of the advanced modern MNC regarding technological growth. In particular, evolutionary paths and potential limits to the development of technological capabilities at the level of individual foreign subsidiaries, and to what extent these subsidiaries serve as significant sources of technological capabilities for other actors in the multinational group are highlighted. More specific, longitudinal patterns and pace in the emergence and diffusion of new technological capabilities by advanced foreign subsidiaries are studied.

     

    Event history analysis of the complete U.S. patenting activity of 23 Swedish multinationals over the 1893-1990 time period reveals accelerated emergence of new technological capabilities by advanced foreign subsidiaries, but at moderate hazard rates. The results also show that there are substantially different probabilities of introducing new technological capabilities depending on the type of entry mode and that acquired subsidiaries are much more important than greenfield subsidiaries as growth engines for the technological renewal of the MNC. Moreover, the findings suggest the presence of an increased pace in reverse diffusion, hence the later into the time period a technological capability emerges in an advanced foreign subsidiary, the faster it is diffused to headquarters. The results also demonstrate that the type of subsidiary has a significant influence on diffusion patterns of new technological capabilities and thus how capabilities are leveraged throughout the MNC network.

     

    To conclude, a balanced view on the creative capabilities of the MNC seems to be called for. The modern MNC does have and display many of the features of the modern MNC as identified in previous literature, but the expectations traditionally and generally expressed in the literature may have been an overstatement of actual conditions and developments. The ultimate technological limits of advanced foreign subsidiaries seem far from reached, and the final word on the ultimate importance of these subsidiaries as significant sources of new technological capabilities for other actors in the MNC is still to be spoken.

    List of papers
    1. Quo Vadis? The Entry into New Technologies in Advanced Foreign Subsidiaries of the Multinational Corporation
    Open this publication in new window or tab >>Quo Vadis? The Entry into New Technologies in Advanced Foreign Subsidiaries of the Multinational Corporation
    (English)Manuscript (preprint) (Other academic)
    Abstract [en]

    The international business literature has identified the overall emergence of technologically advanced foreign subsidiaries of the multinational corporation (MNC), but little is known about the extent to which individual subsidiaries are able to sustain their contribution to the technological and strategic renewal of the multinational group. This paper empirically investigates longitudinal patterns in advanced foreign subsidiaries’ entry into technologies that are new to the entire multinational group. Repeated events analysis that draws upon the complete U.S. patenting by 157 foreign subsidiaries of 21 Swedish multinationals over the period 1893-1990 reveals accelerated entry into new technologies, but at moderate hazard rates. The results lend support for established theorizing about the evolution of technological capabilities in foreign subsidiaries, but question extreme views on the growing strategic importance of advanced foreign subsidiaries of the multinational corporation.

    National Category
    Business Administration Social Sciences
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-108310 (URN)
    Available from: 2009-09-14 Created: 2009-09-14 Last updated: 2018-05-25
    2. Diffusion Patterns of Technological Capabilities - The Difference between Greenfield and Acquired Advanced Foreign Subsidiaries
    Open this publication in new window or tab >>Diffusion Patterns of Technological Capabilities - The Difference between Greenfield and Acquired Advanced Foreign Subsidiaries
    (English)Manuscript (preprint) (Other academic)
    Abstract [en]

    This paper examines longitudinal patterns in the diffusion of technological capabilities in the MNC. More specifically, it empirically investigates the diffusion of technological capabilities from advanced foreign subsidiaries to headquarters and sister subsidiaries, at the same time incorporating the effects of inter-subsidiary differentiation. The complete U.S. patenting activity by 23 Swedish multinationals over the 1893-1990 period reveals a significant difference in diffusion patterns between greenfield and acquired advanced foreign subsidiaries. This suggests that in, the previous literature, the difference has been overlooked and the question how the choice of entry mode influences diffusion patterns of technological capabilities within MNCs has been underestimated as well as the different roles of greenfield and acquired advanced foreign subsidiaries as providers of technological capabilities to headquarters and other subsidiaries in the multinational group.

    National Category
    Business Administration Social Sciences
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-108307 (URN)
    Available from: 2009-09-14 Created: 2009-09-14 Last updated: 2018-05-25
    3. Reverse Technology Diffusion: On the Diffusion of Technological Capabilities from Advanced Foreign Subsidiaries to Headquarters of the MNC
    Open this publication in new window or tab >>Reverse Technology Diffusion: On the Diffusion of Technological Capabilities from Advanced Foreign Subsidiaries to Headquarters of the MNC
    (English)Manuscript (preprint) (Other academic)
    Abstract [en]

    This paper examines longitudinal patterns in the diffusion of technological capabilities from advanced foreign subsidiaries to headquarters. Hypotheses are developed concerning the overall pace of diffusion of technological capabilities from advanced foreign subsidiaries to headquarters, as well as differences in the pace of diffusion between capabilities emerging in either greenfield or acquired advanced acquired foreign subsidiaries. Cox’s regression analysis drawing upon the complete patenting activity by 23 Swedish multinationals over the 1893-1990 period reveals increased pace of diffusion of technological capabilities from advanced foreign subsidiaries to headquarters. The findings also indicate that the pace of diffusion is faster for acquired advanced foreign subsidiaries than for greenfield advanced foreign subsidiaries. Implications for strategy and management of the MNC are discussed.

    National Category
    Business Administration Social Sciences
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-108308 (URN)
    Available from: 2009-09-14 Created: 2009-09-14 Last updated: 2018-05-25
  • 20.
    Bomark, Niklas
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Drawing Lines in the Sand: Organizational Responses to Evaluations in a Swedish University2016Doctoral thesis, monograph (Other academic)
    Abstract [en]

    As organizations are increasingly evaluated, evaluative practices are becoming central to organization theory. While highlighting how organizations may respond to evaluations, earlier work on organizations and evaluation has been limited to inter-organizational evaluations, such as third-party rankings or ratings. As a consequence, the prevailing perspective on organizational responses has been developed almost entirely based on an idea that what is being evaluated in the first place – the evaluation entities – is unproblematic. Acknowledging that the definition of the evaluation entity may be ambiguous prior to the evaluation, and that this definition might vary over time, some interesting areas of inquiry emerge in relation to current understandings of organizational responses to evaluations.

    First, it raises questions of how entities are defined in evaluations, and how this can be seen as an organizational response? Second, it raises questions about our current understanding of the dynamics of organizational responses and how organizational responses shape organizational adaptation and change. Third, it raises question about how entity definitions shape how organizations become evaluated. Despite recent interest in understanding organizational responses to evaluations, organizational scholars have largely refrained from entertaining these questions.

    The objective of this dissertation is to revisit the assumption of the unambiguously defined evaluation entity in the current theorizing on organizational responses to evaluations. An opportunity to investigate this question emerged when the oldest university in Sweden, Uppsala University, decided to carry out two large evaluations of the research activities within the university – in 2007 and in 2011. The evaluation was made public and aimed to identify and evaluate (partly through a rating) the research achievements of the departments of the university. This presented an opportunity to study organizational responses to evaluations in a setting that is different from what has been studied previously. 

    Based on a study of 44 of the departments within the university my main finding show how entities are defined and how this can be seen as an organizational response to evaluations. My findings also show how entity definitions interact with the more traditional responses taken after an evaluation, and that entity definitions shape the evaluation of the department. This dissertation thus lends support for the idea that apart from responding by changing activities or their organizational units, organizations can also respond to evaluations by the way they shape what will be evaluated – the entities being subject for the evaluation. The findings in this dissertation holds consequences for organizational theory and the evaluation of organizations.

  • 21.
    Brännström, Daniel
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Reporting Intellectual Capital: Four studies on recognition2013Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. These resources originate out of human knowledge and capacities, which, through their uniqueness, can provide competitive advantages for an organization. As something intangible, IC is a challenge to report as it is not only a matter of reporting value that has been or can be realized but also a matter of reporting the creative processes focusing on present and future value. This challenge is a particular reflection of how and when to recognize IC as something reportable and is intensified if IC needs to be comparable.

    The thesis draws on the distinction that is made between mandatory and voluntary reporting when discussing recognition and comparability. Three of the studies relate to firms’ practices of reporting through annual reports. Since these reports contain both mandatory and voluntary sections, reflecting reporting both as a requirement as well as a possibility, different aspects of reported IC is emphasized. Using a wider range of documents, the fourth study relates to the enforcement of the mandatory reporting standards which the firms are required to apply in their reporting.

    As the overall finding in the thesis, three categories of recognition of IC are developed which reflect differences related to whether the reporting is mandatory, voluntary or, as this thesis argues, something in between. Reflected through the categories, comparability interrelates differently with recognition. The thesis contributes with the description of IC as a foundation for reporting which makes the matter of recognition of IC in reporting complex. It further highlights that through recognition of IC reporting is continuously expanding wherefore it is not possible to identify an end of an already expanded and demarcated reporting regime. In this expansion, by settling what is mandatory reporting through requested characteristics, voluntary reporting is defined.

    List of papers
    1. On the enforceabilityof reporting standards and intangibles
    Open this publication in new window or tab >>On the enforceabilityof reporting standards and intangibles
    (English)Manuscript (preprint) (Other academic)
    National Category
    Business Administration
    Identifiers
    urn:nbn:se:uu:diva-198244 (URN)
    Available from: 2013-04-16 Created: 2013-04-10 Last updated: 2013-04-16
    2. Accounting for intellectual capital:a comparative analysis
    Open this publication in new window or tab >>Accounting for intellectual capital:a comparative analysis
    2009 (English)In: VINE, ISSN 0305-5728, Vol. 39, no 1, p. 68-79Article in journal (Refereed) Published
    Abstract [en]

     

    Purpose – The aim of this paper is to understand how many and what intangible assets firms from two different contexts disclose in order to comprehend whether an accounting harmonization is actually reached in practice and what are the eventual hurdles to surmount in order to reach it.

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

    Findings – The main findings are the following. First, firms do not disclose intangible assets in the same way. Second, contracts become a useful tool to make it possible to account for IC. Third, the disclosure of labels shows a variety. Fourth, differences in behavior are seen.

    Research limitations/implications – The main limitation is that only a sample of firms (the listed ones in the SSE and MTA/MTAX) that apply IFRS3 is investigated. The main implication is that the disclosing of IC in financial statements is problematic and makes harmonization difficult to achieve. The empirical deepening of these two conclusions represents opportunities for future researchers.

    Originality/value – The research is an investigation of the first year of application of a new accounting principle from an inter-country comparison considering it as an opportunity to disclose more IC and consequently to contribute to the debate about how and what IC should be disclosed.

     

    Place, publisher, year, edition, pages
    Emerald Group Publishing Limited, 2009
    Keywords
    Intellectual capital, Goodwill accounting, Intangible assets
    Research subject
    Business Studies
    Identifiers
    urn:nbn:se:uu:diva-131880 (URN)10.1108/03055720910962452 (DOI)