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Ahlberg, Jenny
Publications (10 of 12) Show all publications
Collin, S.-O. Y., Ahlberg, J., Berg, K., Broberg, P. & Karlsson, A. (2017). The auditor as consigliere in family firm. Journal of Family Business Management, 7(1), 2-20
Open this publication in new window or tab >>The auditor as consigliere in family firm
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2017 (English)In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, p. 2-20Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying.

Design/methodology/approach

The concept is tested through a survey conducted on 309 Swedish auditors.

Findings

The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function.

Research limitations/implications

The survey is limited in response rate and in separating governance situations from consigliere functions.

Practical implications

With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity.

Social implications

Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors.

Originality/value

The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017
Keywords
Corporate governance, Auditor, Advice
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-61314 (URN)10.1108/JFBM-08-2016-0019 (DOI)000399075700001 ()
Available from: 2017-03-13 Created: 2017-03-13 Last updated: 2018-04-04Bibliographically approved
Ponomareva, Y. & Ahlberg, J. (2016). Bad governance of family firms: The adoption of good governance on the boards of directors in family firms. Ephemera : Theory and Politics in Organization, 16(1), 53-77
Open this publication in new window or tab >>Bad governance of family firms: The adoption of good governance on the boards of directors in family firms
2016 (English)In: Ephemera : Theory and Politics in Organization, ISSN 2052-1499, E-ISSN 1473-2866, Vol. 16, no 1, p. 53-77Article in journal (Refereed) Published
Abstract [en]

The concept of good governance, as the manifestation of a larger ideology of shareholder value maximization, is designed for and promoted by large, manager-controlled listed corporations. The increasing adoption and growing legitimacy of good governance have led to the formation of a dominant institutional logic, which family firms experience pressure to adopt. Particularly strong is the pressure to increase the independence of the board of directors. While the process of change towards more independent boards may not necessarily contribute to increased economic efficiency or be fully able to fulfill the governance needs of family firms, these firms continue to adopt such practices. Drawing on institutional theory, we propose that institutional pressure is the dominant reason for family firms to adopt board independence. We then deduce potential consequences of this change, including positive consequences in terms of creation of both social and economic value, as well as negative consequences in terms of dilution of board meetings, demotivation of managers and decreased collaboration in the boardroom. Our study suggests that the benefits associated with the adoption of good governance can become offset by a decrease in the strategic adaptability of a firm.

Keywords
Family firms, corporate governance, board of directors, good governance, agency theory
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-50789 (URN)
Available from: 2016-03-16 Created: 2016-03-16 Last updated: 2017-11-30Bibliographically approved
Ahlberg, J. & Ponomareva, Y. (2014). “Bad Governance” of family firms: limitations of “good governance” discourse exemplified by governance practices of family firms. In: : . Paper presented at International conference "International competition in banking: theory and practice", Sumy, Ukraine, May 22, 2014.
Open this publication in new window or tab >>“Bad Governance” of family firms: limitations of “good governance” discourse exemplified by governance practices of family firms
2014 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38543 (URN)
Conference
International conference "International competition in banking: theory and practice", Sumy, Ukraine, May 22, 2014
Available from: 2014-12-09 Created: 2014-12-09 Last updated: 2017-02-17Bibliographically approved
Ahlberg, J. (2014). The board in family firms: exploring tasks, functions and arenas. In: : . Paper presented at The XI Norefjell Research Workshop on Board Governance, Norefjell, Norway, January 8-11, 2014.
Open this publication in new window or tab >>The board in family firms: exploring tasks, functions and arenas
2014 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-38285 (URN)
Conference
The XI Norefjell Research Workshop on Board Governance, Norefjell, Norway, January 8-11, 2014
Note

Also presented at The IFERA conference, Lappeenranta, Finland, June 24-27, 2014

Available from: 2014-11-21 Created: 2014-11-21 Last updated: 2014-12-16Bibliographically approved
Ahlberg, J. & Collin, S.-O. Y. (2013). Nepotism – the Essence of Family Business. In: Ownership, Governance, and Value in Family Firms: . Paper presented at 13th Annual IFERA World Family Business Conference, Ownership, Governance, and Value in Family Firms, St.Gallen, Switzerland, July 2–5, 2013 (pp. 94).
Open this publication in new window or tab >>Nepotism – the Essence of Family Business
2013 (English)In: Ownership, Governance, and Value in Family Firms, 2013, p. 94-Conference paper, Poster (with or without abstract) (Other academic)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-27474 (URN) 978‐3‐906541‐32‐7 (ISBN)
Conference
13th Annual IFERA World Family Business Conference, Ownership, Governance, and Value in Family Firms, St.Gallen, Switzerland, July 2–5, 2013
Available from: 2013-07-08 Created: 2013-07-08 Last updated: 2015-05-26Bibliographically approved
Collin, S.-O. Y. & Ahlberg, J. (2012). Blood in the board room: Family relationships influencing the functions of the board. Paper presented at Academy of Management,conference, San Antonio, USA, 14-16 Aug 2011. The Journal of Family Business Strategy, 4(4), 207-219
Open this publication in new window or tab >>Blood in the board room: Family relationships influencing the functions of the board
2012 (English)In: The Journal of Family Business Strategy, ISSN 1877-8585, E-ISSN 1877-8593, Vol. 4, no 4, p. 207-219Article in journal (Refereed) Published
Abstract [en]

The board of directors at the family firm is often dominated by family members. While research has acknowledged the presence of the family, it has neglected the actual family composition of the board and the effects it has on the board's activities. We study the family composition of the board through using insights from evolutionary psychology, stressing genetic kinship. We present a model where the contingency of genetic relationships of the family directors influences the functional emphasis of the family firm's board. Testing the hypotheses on a convenience sample of 68 small and medium-sized Swedish family firms, we find indications of genetic kinship influencing the functions of the board. We suggest the development of the family conception along these lines, where the importance of kinship ties and characteristics of nepotism are explored. The practical implication is a recommendation for families to have a conscious strategy to manage nepotism.

National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-23813 (URN)10.1016/j.jfbs.2012.11.001 (DOI)2-s2.0-84870567331 (Scopus ID)
Conference
Academy of Management,conference, San Antonio, USA, 14-16 Aug 2011
Available from: 2013-01-28 Created: 2013-01-28 Last updated: 2017-12-06Bibliographically approved
Collin, S.-O. Y. & Ahlberg, J. (2012). Family governance of family firms. In: : . Paper presented at Presented at the IFERA conference, Bordeaux, June 26-29 2012..
Open this publication in new window or tab >>Family governance of family firms
2012 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:lnu:diva-22390 (URN)
Conference
Presented at the IFERA conference, Bordeaux, June 26-29 2012.
Available from: 2012-12-12 Created: 2012-11-09 Last updated: 2015-05-26Bibliographically approved
Ahlberg, J. & Jonnergård, K. (2012). The success story of transparency within EU and accounting: a conceptual analysis. In: Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj, Jernej Koren (Ed.), Paper presented at EAA 2012, 35th Annual Cogress, Ljubljana, Slovenia, May 9-11, 2012: . Paper presented at EAA 2012, 35th Annual Congress, Ljubljana, Slovenia, May 9-11, 2012. Faculty of Economics, University of Ljubljana
Open this publication in new window or tab >>The success story of transparency within EU and accounting: a conceptual analysis
2012 (English)In: Paper presented at EAA 2012, 35th Annual Cogress, Ljubljana, Slovenia, May 9-11, 2012 / [ed] Aljoša Valentinčič, Sergeja Slapničar, Monika Lapanja, Tina Drolc, Jana Pucelj, Jernej Koren, Faculty of Economics, University of Ljubljana , 2012Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Faculty of Economics, University of Ljubljana, 2012
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-22860 (URN)
Conference
EAA 2012, 35th Annual Congress, Ljubljana, Slovenia, May 9-11, 2012
Note

Also presented at the 14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012

Available from: 2012-12-12 Created: 2012-12-12 Last updated: 2016-05-03Bibliographically approved
Ahlberg, J. & Jonnergård, K. (2012). The success story of transparency within EU and accounting: a conceptual analysis. In: Paper presented at the 14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012: . Paper presented at 14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012.
Open this publication in new window or tab >>The success story of transparency within EU and accounting: a conceptual analysis
2012 (English)In: Paper presented at the 14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012, 2012Conference paper, Published paper (Refereed)
Abstract [en]

Transparency is a concept that has gained in popularity during the last twenty years. Today it is used to describe given or demanded information from public organizations as well as private corporations or from different entities within an organization. Two features of the concept are striking; its rapid growth in popularity and its extensive use in different areas. In accounting the concept appears either to replace the concept of openness or to pool desirable attributes of corporate information to the market. In EU the concept has been used to support arguments for reforms of both EU’s political processes and regulations of the welfare sector as well as of the corporate sector. In this paper we review the research regarding the definition, origin and use of the concept, with focus on financial and accounting literature and literature on the EU. Our aim is to detect which features of the concept of transparency that has contributed to its growth and applicability. In this paper we argue that transparency has become so popular due to its adaptableness to different contexts, as well as that it is supported by either cognitive, normative or regulative logics connected to the concept or by political, functional or social pressures that decrease earlier practices and at the same time gives space for the augmented use of the concept of transparency. To support our arguments we take our point of departure from the Scandinavian institutional theory and its approach to translations of concepts and reforms.

Keywords
transparency, diffusion of concepts
National Category
Economics and Business
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-22984 (URN)
Conference
14th Annual Conference on European Integration Swedish Network for European Studies in Economics and Business(SNEE), "European Integration in Swedish Economic Research, Mölle, Sweden, May 22nd - 25th, 2012
Note

Also presented at EAA 2012, 35th Annual Congress, Ljubljana, Slovenia, May 9-11, 2012

Ingår i forskningsprojektet "Vad du gör och vad du tänker" finansierat av Handelsbankens forskningsstiftelse

Available from: 2012-12-15 Created: 2012-12-15 Last updated: 2016-05-03Bibliographically approved
Collin, S.-O. Y. & Ahlberg, J. (2011). Blood in the board room: Family relationships influencing the functions of the board. In: : . Paper presented at Academy of Management,conference, San Antonio, USA, 14-16 Aug 2011.
Open this publication in new window or tab >>Blood in the board room: Family relationships influencing the functions of the board
2011 (English)Conference paper, Published paper (Other academic)
Abstract [en]

We develop the concept of family through using insights from evolutionary psychology, stressing genetic kinship, i.e., blood relationships. We apply the family concept on the functional emphasis of family firm’s boards. Testing the hypotheses on a convenient-sample of 68 small and medium sized Swedish family firms, we find indications of blood relationships influencing the functions of the board. We suggest the development of the family conception according to these lines, where blood and the basic characteristics of nepotism are constitutive.      

Keywords
Family, nepotism, board of directors
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-15291 (URN)2-s2.0-85009349848 (Scopus ID)
Conference
Academy of Management,conference, San Antonio, USA, 14-16 Aug 2011
Available from: 2011-10-31 Created: 2011-10-31 Last updated: 2017-05-09Bibliographically approved
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