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Jonnergård, Karin
Publications (10 of 60) Show all publications
Jonnergård, K. & Larsson Olaison, U. (2018). Doxa of shareholders and owners: on the threshold of financialization. Accounting, Economics, and Law: A Convivium, 8(3), Article ID 20160011.
Open this publication in new window or tab >>Doxa of shareholders and owners: on the threshold of financialization
2018 (English)In: Accounting, Economics, and Law: A Convivium, ISSN 2194-6051, E-ISSN 2152-2820, Vol. 8, no 3, article id 20160011Article in journal (Refereed) Published
Abstract [en]

Following financialization, there has emerged an understanding of what it implies to be a shareholder based on the shareholder value perception. However, as this shareholder value perception spreads internationally, it clashes with traditional perceptions. In this paper, we apply the language developed by Bourdieu to a Swedish public debate on equal treatment of shareholders in connection with the reform of the Swedish market for corporate control. Using Bourdieu’s conceptual framework, we describe how a global development interacts with the persistence of national practices. We conclude that in Sweden, local institutional investors have allied themselves with international institutional investors to enhance their positions in the restricted field of Swedish corporate control. Shareholder value is then used by these local actors as an argument to strengthen their position. At the same time, some of the controlling shareholders depart from their traditional position as industrial entrepreneurs and embrace a more financial approach to ownership, thereby altering both the power constellations and the capital, in Bourdieu’s sense, of the field.

Place, publisher, year, edition, pages
Walter de Gruyter, 2018
Keywords
Shareholder value, Financialization, Corporate governance, Sweden, Market for corporate control
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-69063 (URN)10.1515/ael-2016-0011 (DOI)000451097600004 ()
Funder
The Jan Wallander and Tom Hedelius Foundation, P007-0144:1
Available from: 2017-12-01 Created: 2017-12-01 Last updated: 2019-01-16Bibliographically approved
Nasution, D. & Jonnergård, K. (2017). Do auditor and CFO gender matter to earnings quality?: Evidence from Sweden. Gender in Management, 32(5), 330-351
Open this publication in new window or tab >>Do auditor and CFO gender matter to earnings quality?: Evidence from Sweden
2017 (English)In: Gender in Management, ISSN 1754-2413, E-ISSN 1754-2421, Vol. 32, no 5, p. 330-351Article in journal (Refereed) Published
Abstract [en]

Purpose

This study aims to examine the association between auditor and chief financial officer (CFO) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with their gender. These aims are inspired by the notion that gender differences will be overruled by the rewards and socialisation into the occupational roles as suggested by the structural approach to gender.

Design/methodology/approach

This study uses a multivariate regression model to test its hypotheses. The sample consists of 976 firm-year observations covering the period 2008 to 2013.

Findings

The results show that gender of the auditor and CFO is not associated with earnings quality, and the interactions between auditors and CFOs, which may affect earnings quality, are not associated with their gender. Consequently, the results give tentative support for the structural approach in gender studies in the accounting and auditing field.

Research limitations/implications

This study indicates that future research in gender studies should consider the structural approach based on the argument of gender similarities. This approach contends that work-related behaviour of women will more resemble men, and this is caused by the socialisation process into the occupational role and the structure where they work (e.g. organisational and professional culture, work conditions, a compensation scheme, national culture, etc.) instead of gender.

Originality/value

This study contributes to the understanding whether gender – auditor and CFO gender – is associated with firms’ earnings quality and standing whether the interactions between auditor and CFO are associated with their gender, something that, to the best of the authors’ knowledge, has not been tested previously. It also re-introduces the structural approach within the gender research in the accounting and auditing field.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017
Keywords
Gender differences, Earnings quality, Auditor gender, CFO gender, Gender similarities
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-67551 (URN)10.1108/GM-06-2016-0125 (DOI)000407630800002 ()
Available from: 2017-08-31 Created: 2017-08-31 Last updated: 2018-04-04Bibliographically approved
Jonnergård, K., Larsson Olaison, U. & Stafsudd, A. (2017). Established forms of worker voice and the wind of change: between corporate governance and industrial relations. In: Presented at the 33rd EGOS Colloquium, Copenhagen, Denmark, July 6-8, 2017: . Paper presented at 33rd EGOS Colloquium, Copenhagen, Denmark, July 6-8, 2017.
Open this publication in new window or tab >>Established forms of worker voice and the wind of change: between corporate governance and industrial relations
2017 (English)In: Presented at the 33rd EGOS Colloquium, Copenhagen, Denmark, July 6-8, 2017, 2017Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-64040 (URN)
Conference
33rd EGOS Colloquium, Copenhagen, Denmark, July 6-8, 2017
Available from: 2017-05-21 Created: 2017-05-21 Last updated: 2017-10-02Bibliographically approved
Agevall, L., Jonnergård, K. & Krantz, J. (Eds.). (2017). Frihet under ansvar eller ansvar under tillsyn?: Om dokumentstyrning av professioner. Växjö: Linnaeus University Press
Open this publication in new window or tab >>Frihet under ansvar eller ansvar under tillsyn?: Om dokumentstyrning av professioner
2017 (Swedish)Collection (editor) (Other academic)
Abstract [sv]

De professionellas arbetssätt befinner sig i förändring. Att följa manualer och standarder, att möta en ny typ av redovisningsansvar, extern kvalitetskontroll och krav på dokumentation utmanar på flera sätt den traditionella bilden av professioner. I Frihet under ansvar eller ansvar under tillsyn belyses erfarenheter av dokumentstyrning från tre professioner, revisorer, lärare och socionomer.

Boken fokuserar vad dokumentstyrningen betyder för professionernas kunskapsbas och normbas samt hur professionernas autonomi förändras när det gäller att bedöma vad som ska göras, vad som är kvalitet i arbetet och när det gäller möjligheten att ta ett professionellt ansvar.

De professionellas erfarenheter analyseras utifrån en modell – kunskapstriaden – vars aspekter; kännarskap, känslomässigt engagemang och utvärdering av och ansvar för eget arbete tillsammans antas utgöra en motor för utvecklingen, upprätthållandet och vidareutvecklingen av de professionellas kunskaps- och normsystem.

Boken vänder sig till studerande inom professionsutbildningar företrädesvis på en avancerad nivå och till forskare och andra som har ett övergripande intresse för styrnings- och professionsfrågor. Frihet under ansvar eller ansvar under tillsyn manar också till fortsatt forskning om de professionellas villkor.

Place, publisher, year, edition, pages
Växjö: Linnaeus University Press, 2017. p. 191
Keywords
dokumentstyrning, socionomer, lärare, revisorer
National Category
Work Sciences
Research subject
Social Sciences, Studies of Professions
Identifiers
urn:nbn:se:lnu:diva-60460 (URN)978-91-88357-59-5 (ISBN)
Projects
Frihet under ansvar eller ansvar under tillsyn
Available from: 2017-02-02 Created: 2017-02-02 Last updated: 2017-03-01Bibliographically approved
Jonnergård, K. & Krantz, J. (2017). När tanke blir regel: om dokumentstyrning av lärare och socionomer. Organisation & Samhälle (2), 56-61
Open this publication in new window or tab >>När tanke blir regel: om dokumentstyrning av lärare och socionomer
2017 (Swedish)In: Organisation & Samhälle, ISSN 2001-9114, E-ISSN 2002-0287, no 2, p. 56-61Article in journal (Refereed) Published
Abstract [sv]

Ökade krav på dokumentation leder till förslust av kännarskap och engemang

Place, publisher, year, edition, pages
Stockholm: , 2017
National Category
Work Sciences
Research subject
Economy, Organisation theory
Identifiers
urn:nbn:se:lnu:diva-68532 (URN)
Projects
Dokumentstyrningsprojektet
Available from: 2017-10-31 Created: 2017-10-31 Last updated: 2017-11-01Bibliographically approved
Jonnergård, K. & Krantz, J. (2017). Tråkigt på jobbet: dokumentstyrning av revisorer och lärare. Socialvetenskaplig tidskrift, 24(3-4), 261-279
Open this publication in new window or tab >>Tråkigt på jobbet: dokumentstyrning av revisorer och lärare
2017 (Swedish)In: Socialvetenskaplig tidskrift, ISSN 1104-1420, Vol. 24, no 3-4, p. 261-279Article in journal (Refereed) Published
Abstract [en]

The aim is to investigate how experiences of work amongst teachers and auditors change as a shift from input control towards action control is implemented through management by documents. The study is based on interviews with auditors and teachers with long professional experience. The result shows that action control of professionals implies that (i) the core of work shifts from being based on relationships with clients to be based on documentation; (ii) priorities change to satisfy document requirements; (iii) there is a reduction in the sense of the work being relevant. These implications reduce the professionals work-related enthusiasm. In conclusion: management by document establishes conditions that do not provide incentives for professionals to fully apply their individual capabilities, thereby also preventing professional development and learning.

Place, publisher, year, edition, pages
Lund: Förbundet för forskning i socialt arbete (FORSA), 2017
National Category
Work Sciences
Research subject
Social Sciences, Work Life Studies
Identifiers
urn:nbn:se:lnu:diva-76426 (URN)
Available from: 2018-06-26 Created: 2018-06-26 Last updated: 2019-02-28Bibliographically approved
Jonnergård, K., Larsson Olaison, U. & Stafsudd, A. (2016). From Radical Left to Shareholder Value: a Longitudinal Comparison of Employee- and Owner-Elected Representatives’ Perceptions. In: Presented at the 28th SASE Annual Meeting, Berkeley, USA, June 24-26, 2016: . Paper presented at 28th SASE Annual Meeting, Berkeley, USA, June 24-26, 2016.
Open this publication in new window or tab >>From Radical Left to Shareholder Value: a Longitudinal Comparison of Employee- and Owner-Elected Representatives’ Perceptions
2016 (English)In: Presented at the 28th SASE Annual Meeting, Berkeley, USA, June 24-26, 2016, 2016Conference paper, Oral presentation only (Refereed)
National Category
Sociology (excluding Social Work, Social Psychology and Social Anthropology)
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-64041 (URN)
Conference
28th SASE Annual Meeting, Berkeley, USA, June 24-26, 2016
Available from: 2017-05-21 Created: 2017-05-21 Last updated: 2017-06-30Bibliographically approved
Jonnergård, K. & Larsson Olaison, U. (2016). Stubborn Swedes: the Persistence of the Swedish Corporate Governance System under International Reform. Nordic Journal of Business, 65(1), 13-28
Open this publication in new window or tab >>Stubborn Swedes: the Persistence of the Swedish Corporate Governance System under International Reform
2016 (English)In: Nordic Journal of Business, ISSN 2342-9003, Vol. 65, no 1, p. 13-28Article in journal (Refereed) Published
Abstract [en]

Despite a number of corporate governance reforms introduced following an Anglo-American blueprint, the Swedish corporate governance system still contains several country-specific traits. In this article, we try to understand this continuity of the national corporate governance system. We do this by outlining a model for describing the processes of change built on Mary Douglas’ (1986) theory of ‘institutional thinking’ and applying this model to a case of the implementation of regulation on independent directors in Sweden. The results highlight (i) that continuity is ensured through the use of ‘sacred objects’ and (ii) that compromises between the old and the new is made possible by the uses of concepts with ‘positive connotations’. Hereby a form of assimilation to the international blueprint occurs which may – or may not – lead to convergence in the long run.

Place, publisher, year, edition, pages
Association of Business Schools Finland, 2016
National Category
Economics and Business
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-51781 (URN)
Funder
The Jan Wallander and Tom Hedelius Foundation, P2011-0176:1
Note

This is a much developed version of a chapter published in Larsson-Olaison (2014) Convergence of National Corporate Governance Systems: Localizing and Fitting the Transplants, Linnaeus University Press, Växjö. The authors also acknowledge the helpful comments from Steen Thomsen (the guest editor) and the anonymous reviewers. Financial support from Jan Wallander and Tom Hedelius Research Foundation, grant no: P2011-0176:1, is also acknowledged.

Available from: 2016-03-31 Created: 2016-03-31 Last updated: 2016-07-01Bibliographically approved
Jonnergård, K. & Krantz, J. (2016). Usch vad tråkigt jag har: dokumentstyrningens påverkan på professionellas arbetssituation. In: : . Paper presented at Nordiskt nätverk för professionsforskning (NORDPRO), Lund, Sweden, October 27-28, 2016.
Open this publication in new window or tab >>Usch vad tråkigt jag har: dokumentstyrningens påverkan på professionellas arbetssituation
2016 (Swedish)Conference paper, Oral presentation with published abstract (Refereed)
National Category
Work Sciences
Research subject
Social Sciences, Studies of Professions
Identifiers
urn:nbn:se:lnu:diva-60461 (URN)
Conference
Nordiskt nätverk för professionsforskning (NORDPRO), Lund, Sweden, October 27-28, 2016
Available from: 2017-02-02 Created: 2017-02-02 Last updated: 2017-02-06Bibliographically approved
Jansson, A., Jonnergård, K. & Larsson Olaison, U. (2015). Corporate governance and ideology: a missing part of the puzzle. In: : . Paper presented at SASE 27th annual conference, London, UK, July 2-4, 2015.
Open this publication in new window or tab >>Corporate governance and ideology: a missing part of the puzzle
2015 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

A question that has been asked repeatedly in corporate governance research the last two decades is ‘why does not ownership of listed corporations disperse in large parts of the world?’ Roe (2001) claimed that the reason that ownership did not disperse in large parts of Europe was social democracy, thus leaning towards ideology as a factor determining the conditions for corporate governance. In this paper it is argued that Roe was not wrong in principle; certainly, social democracy could explain the organization of many European nations, however not the business society in these countries. What distinguish social democracy from socialism (as historically found in eastern and central Europe) is that business society was partly left to itself, thus the ideology explaining corporate governance is more likely the ideology of the business society itself, rather than that of the surrounding society. In this paper it is argued that conservatism is the ideology of European corporate governance, an ideology that favor concentration of ownership, and thus power, in contrast to the market liberal ideology of the Anglo-American corporate governance systems that has produced ownership dispersion.

In this paper we develop and test this thesis using cases from the country perhaps most associated with social democratic thinking, while simultaneously tolerating one the most unequal distribution of power in business society (Högfeldt, 2004): i.e. Sweden. The ownership structure in Sweden is built on ownership concentrated into the hands of a few families and inherited power. In this paper we test whether this structure is supported by the Swedish society through the outcome of regulation. The cases are explored by discourse analysis addressing how parallel corporate governance scandals are portrayed, as well as an analysis of the material outcome of the scandals, i.e. the regulation. The first case is from the mid-1980, when the two major scandals in Swedish business society were LEO and Fermenta, with the material regulatory outcome of the LEO-law. The second case is from the early 2000, with major scandals in ABB and Skandia, leading to the Swedish corporate governance code. The aim is to through the discourse analysis (i) build a conceptual framework of how to access corporate governance ideologies and (ii) convey the type of ideology underlying regulation in the Swedish business society in order to (iii) contribute to our understanding of the importance and materialization of ideology in corporate governance.

National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-61581 (URN)
Conference
SASE 27th annual conference, London, UK, July 2-4, 2015
Available from: 2017-03-21 Created: 2017-03-21 Last updated: 2017-04-11Bibliographically approved
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