lnu.sePublications
Change search
Refine search result
1 - 24 of 24
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Funck, Elin K.
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Gustavsson, Eva
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Jansson, Andreas
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Jönsson, Micael
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Kans, Lise-Lotte
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Larsson, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Nilsson, Ola
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    En idébank av metoder för nätbaserad undervisning inom ämnet ekonomistyrning2007In: Lärarrollen: tankar från forskningscirklar / [ed] Lars Holmstrand, Växjö: Växjö University Press , 2007, 1, p. 59-76Chapter in book (Other academic)
  • 2.
    Funck, Elin K.
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Gustavsson, Eva
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Larsson, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Nilsson, Ola
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Att överbrygga: lärarperspektiv på distansen i distansutbildningen2009In: Från barkbröd till ciabatta: kreativitet och kontroll inom ekonomistyrning / [ed] Karin Jonnergård och Rolf G. Larsson, Växjö: Växjö University Press , 2009, p. 27-40Chapter in book (Other academic)
  • 3.
    Jansson, Andreas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jonnergård, Karin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bolagsstyrning: lokala traditioner under global press2013 (ed. 1)Book (Other academic)
  • 4.
    Jansson, Andreas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jonnergård, Karin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Corporate governance and ideology: a missing part of the puzzle2015Conference paper (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.

  • 5.
    Jansson, Andreas
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Larsson Olaison, Ulf
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Heard it through the grapevine: Reputational control of Swedish business-groups with a controlling shareholder2010Conference paper (Refereed)
  • 6.
    Jansson, Andreas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    I Heard it through the Grapevine: Market Control of Controlling Family Shareholders2015In: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 23, no 6, p. 504-518Article in journal (Refereed)
    Abstract [en]

    Manuscript Type Empirical

    Research Question/Issue This paper addresses the issue of whether controlling family shareholders are exposed to market control. The paper advances the theory that the expected performance of controlling shareholders, inferred from their track records, is constantly reflected in the market value of controlled firms.

    Research Findings/Insights By using event-study methodology, we show that unexpected acts that are detrimental to minority shareholder interests performed by controlling family shareholders lead to short-term negative abnormal returns in firms that otherwise are completely unaffected by the detrimental acts, but are controlled by the same family-based business group.

    Theoretical/Academic Implications The results shed new light on the significance of track records in corporate governance that have implications for research on informal corporate governance mechanisms, governance of family firms, and, possibly, comparative corporate governance. The results also have tentative implications for the understanding of the function of family-controlled business groups consisting of industrially unrelated firms by suggesting a function that has heretofore been neglected.

    Practitioner/Policy Implications The results have implications for reform work in corporate governance by showing that practitioners and regulators must consider variability in non-legal corporate governance mechanisms when analyzing and attempting to change different national corporate governance systems to achieve desired effects.

  • 7.
    Jansson, Andreas
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Larsson Olaison, Ulf
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The Effect of Corporate Governance on Stock Repurchases: Evidence from Sweden2010In: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 18, no 5, p. 457-472Article in journal (Refereed)
    Abstract [en]

    Manuscript Type: Empirical

    Research Question/Issue: The paper examines whether corporate governance differences affect firms' stock repurchasing behavior. Previous hypotheses on stock repurchases, well-supported by US data, are based on assumptions of managerial autonomy that might not be descriptive in corporate governance systems characterized by influential controlling shareholders such as the Swedish. Firm-level corporate governance arrangements may also affect firms' incentives to repurchase stock.

    Research Findings/Insights: Stock-repurchasing patterns among Swedish firms differ from those previously observed among US firms. The findings indicate that Swedish firms do not repurchase stock to distribute excess cash, signal undervaluation, or fend off takeovers. Stock repurchases are made in addition to dividends and thus do not substitute for them. Firm-level corporate governance arrangements directly affect stock repurchasing behavior. Firms without a dominant controlling owner seem to use stock repurchases to increase leverage. The existence of a dominant controlling shareholder diminishes the propensity for stock repurchases, while cross listing on a US or UK stock market increases that propensity.

    Theoretical/Academic Implications: The findings suggest that corporate governance differences affect stock repurchasing behavior. The agency-theoretical view of the firm, on which the leading hypotheses on stock repurchases are based, accurately predicts stock repurchases only in certain institutional and governance settings.

    Practitioner/Policy Implications: The study suggests that differences in national and firm-level corporate governance must be taken into account in order to accurately assess outcomes of regulatory reforms and/or harmonization attempts.

  • 8.
    Jansson, Andreas
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Veldman, Jeroen
    City University, London, UK.
    Beverungen, Armin
    The political economy of corporate governance: editorial2016In: Ephemera : Theory and Politics in Organization, ISSN 2052-1499, E-ISSN 1473-2866, Vol. 16, no 1Article in journal (Other academic)
  • 9.
    Jonnergård, Karin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Lund University.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Doxa of shareholders and owners: on the threshold of financialization2018In: Accounting, Economics, and Law: A Convivium, ISSN 2194-6051, E-ISSN 2152-2820, Vol. 8, no 3, article id 20160011Article in journal (Refereed)
    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.

  • 10.
    Jonnergård, Karin
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Larsson Olaison, Ulf
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Explaining Transnational Rules: Discourses and Material Conditions When Implementing the Swedish Corporate Code of Conduct2010In: Interpretation of Law in the Global World: From Particularism to a Universal Approach / [ed] Jemielniak & Miklaszewicz, Springer, 2010, p. 303-324Chapter in book (Refereed)
  • 11.
    Jonnergård, Karin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Lund University.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stubborn Swedes: the Persistence of the Swedish Corporate Governance System under International Reform2016In: Nordic Journal of Business, ISSN 2342-9003, Vol. 65, no 1, p. 13-28Article in journal (Refereed)
    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.

  • 12.
    Jonnergård, Karin
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Larsson Olaison, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Varför träter kapitalisterna?: Om intentioner, ansvar och ägandets själ2009In: Mellan hantverk och profession - samhällsvetenskap på klassisk grund: En vänbok till Gunnar Olofsson, Stockholm: Doxa , 2009, 1, p. 139-172Chapter in book (Other academic)
    Abstract [sv]

    De senaste årtiondena har en förändring skett i hur ägare på svenska kapitalmarknaden uppfattas. Särskilt märks detta i relationen mellan de traditionella storägarna och ägarsfärerna i Sverige och de institutionella ägarna som t ex pensionsfonderna. Kapitlet innehåller en analys av den diskussion som under 2008 pågått i affärspressen om budplikt vid köp av aktier, återköp av aktier och avknoppning av företag och som avspeglar de spänningar som finns mellan olika ägargrupper. De olika gruppernas argument diskuteras och en modell för hur man idag kan se på ägandet på den svenska kapitalmarknaden görs.

  • 13.
    Jonnergård, Karin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stafsudd, Anna
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Established forms of worker voice and the wind of change: between corporate governance and industrial relations2017In: Presented at the 33rd EGOS Colloquium, Copenhagen, Denmark, July 6-8, 2017, 2017Conference paper (Refereed)
  • 14.
    Jonnergård, Karin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stafsudd, Anna
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    From Radical Left to Shareholder Value: a Longitudinal Comparison of Employee- and Owner-Elected Representatives’ Perceptions2016In: Presented at the 28th SASE Annual Meeting, Berkeley, USA, June 24-26, 2016, 2016Conference paper (Refereed)
  • 15.
    Jonnergård, Karin
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Larsson, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Conceptions of Ownership structures and the Unresponsive regulation:: the case of Swedish corporate governance reform2008Conference paper (Refereed)
    Abstract [en]

    The convergence between different corporate governance systems has been lively debated. Most often opinions regarding the existence and path of convergence differ between researchers. In this paper we will look at the convergence from a different angle and instead of questioning or prove the existence of convergence between national corporate governance systems delve into how and why certain issues travel from international into national regulative agendas and how this effect the responsiveness of the national regulation. As a case we are using the Swedish corporate governance code and we investigate the emergency of the arguments that put the code on the regulative agenda, the content of the code and the correspondence between the argument and content and the actual situation of ownership diffusion in Sweden.

  • 16.
    Jonnergård, Karin
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Larsson, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Conceptions of Ownership structures and the Unresponsive regulation: the case of Swedish corporate governance reform2007Conference paper (Refereed)
    Abstract [en]

    Since the EC-commission issued the so-called Winter-report a number of corporate governance reforms have been implemented around Europe. International competition over fast moving capital is said to pose great pressure on the corporate governance systems. Therefore, the regulation of the corporate governance systems has to be responsive (Ayres & Braithwaite, 1992) and there is a demand for new rules and new regulation. Sweden, as the empiric focus of this paper is no exception: recently a new Companies Act and a Code of Corporate Governance has been issued. The regulators have argued these changes from the position that the ownership situation of the publicly traded firm has evolved – from domestic and private to internationalised and institutionalised. Given the development pan-national stock markets in Europe this is an issue of common interest.

    In this paper we argue that the range of the internationalised and institutionalised capital is overstated and that there therefore is a risk that the pressure for new regulation is overstated. Instead other reasons, more connected to political legitimacy of the states included in the common market, than the efficiency of the market lay behind the recent wave of governance reforms. This endanger that regulation might be issued that leaves the corporate governance system worse off than before. Also, as both ownership structures and the agenda for corporate governance reform is similar through out the whole continental EC (La Porta et al, 1999), these observation might pose a threat to the EC idea of creating a level playing field for European corporate governance (Wouster, 2000) and in the long run to the Lissabon strategy. The purpose of this paper is to utilize the Swedish Corporate Governance Code as a case study to detect flawed regulation due to distorted perceptions of e.g. the power of different interest groups or important tendencies in European ownership structures.

  • 17.
    Jonnergård, Karin
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Larsson, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics. Ekonomistyrning.
    Development Codes of Cunduct:: Regulatory conversations as means for Detecting Institutional Change2007In: Law & Policy, ISSN 0265-8240, Vol. 29, no 4, p. 460-492Article in journal (Refereed)
    Abstract [en]

    The introduction of a new corporate governance code in Sweden, modeled after prevailing Anglo-Saxon norms of corporate governance, offers the opportunity to investigate global regulatory convergence. Using the metaphor of regulatory space, this article analyzes the positions of the parties who submitted formal responses to the introduction of "The Swedish Code of Corporate Governance-A Proposal from the Code Group." While the globalization of financial markets might forecast unconditional acceptance of the proposed code by business and financial interests, the analysis of who made comments, and what was said, reveals three categorically distinct groups: Swedish business "insiders" connected to the existing institutional framework who opposed changes that would erode traditional division of functions, including collective responsibility for the actions of company boards; "outsiders" (i.e., foreign investors and more marginal Swedish investors) aligned with Anglo-Saxon internationalization of the markets who would change the system of corporate accountability; and the professions (i.e., auditors), who advocated for their professional interests. Of the three groups, Swedish business insiders were most successful in gaining support for their positions. Although international financial and political interests were key to the introduction of the Code in the first place, the article demonstrates how the dynamics of national (local) culture and power structures influence the transfer of regulatory law across jurisdictions.

  • 18.
    Larsson Olaison, Ulf
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Convergence and Divergence Debate:  A regulatory conversations perspective2011In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 8, no 4, p. 317-327Article in journal (Refereed)
  • 19.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Convergence of corporate governance systems: a legal transplant perspective2019In: Competition & change, ISSN 1024-5294, E-ISSN 1477-2221, p. 1-21Article in journal (Refereed)
    Abstract [en]

    The predominant approaches to comparative corporate governance view legal transfers dichotomously, seeing corporate governance systems as either converging or diverging as a result of legal reform. Drawing on legal studies, this paper proposes an alternative model using the metaphor of the staircase to conceptualize how legal transplants can meet different evaluation criteria before being considered ‘successful’. The model is empirically illustrated by the introduction of the Swedish Corporate Governance Code. It is found that different corporate governance rules when transplanted could be said to meet evaluation criteria more or less strictly. This finding has implications for our empirical and theoretical understanding of how corporate governance systems converge.

  • 20.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Convergence of National Corporate Governance Systems: Localizing and Fitting the Transplants2014Doctoral thesis, monograph (Other academic)
    Abstract [en]

    The purpose of this thesis is to elucidate the phenomenon of legal transfers fromthe perspective of the dominant comparative corporate governance researchparadigm. Drawing on legal studies and empirical observations, the thesis developsa terminology for understanding the legal transplant metaphor in comparativecorporate governance and problematizes the debate on the convergence ordivergence of corporate governance systems.This purpose is achieved through five empirically-based articles that areincluded in the thesis. The first article concerns a change in the SwedishCompanies Act that allows for stock repurchases. The second article discusses thevoluntary and then mandatory introduction of nomination committees. The thirdand the fourth articles focus on the introduction of the Swedish corporategovernance code. Finally, the fifth article discusses the role played by independentdirectors in the Swedish corporate governance setting.The focus on legal transplants broadens the framework of comparativecorporate governance in three respects. First, it develops and applies a clearerframework for distinguishing between accepted and rejected legal transplants(based on Watson, 1974, Miller, 2003 and Mattei, 1994), thus refining the debateregarding convergence or divergence of corporate governance systems (e.g.Hansmann and Kraakman, 2004, and Branson, 2001). Second, the empiricalstudies demonstrate how imported regulations can be “localized” (Gillespie,2008a) by local regulators and/or “fitted” (adapted from Kanda and Milhaupt,2003) by other local actors. The studies show that fitting often precedes localizing.Third, the thesis ads to a growing body of research (e.g. Buck et al., 2004; Lutz,2004 and Collier and Zaman, 2005) emphasizing that convergence anddivergence are not necessarily two empirically or analytically distinguishableprocesses. Rather, depending on the perspective of the scholar, convergence anddivergence might refer to very similar – or even identical – processes.Finally, in focusing on the transplant process, this thesis offers a descriptionand analysis of the role played by various key actors in the Swedish corporategovernance system.

  • 21.
    Larsson Olaison, Ulf
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    De svenska oberoendereglerna: Motsättningen mellan internationella regler och lokal användning2009In: Från barkbröd till ciabatta: kreativitet och kontroll inom ekonomistyrning : en generationsväxlingsbok tillägnad Lars-Göran Aidemark, Göran Andersson, Torbjörn Bredenlöw och Tomas Prenkert / [ed] Karin Jonnergård & Rolf Larsson, Växjö: Växjö University Press , 2009Chapter in book (Other academic)
  • 22.
    Larsson Olaison, Ulf
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The Translation of Transplanted Rules : the Case of the Swedish Nomination Committee2010In: Interpretation of Law in the Global World: From Particularism to a Universal Approach / [ed] Jemielniak & Miklaszewicz, Heidelberg: Springer, 2010, p. 325-353Chapter in book (Refereed)
  • 23.
    Larsson Olaison, Ulf
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jansson, Andreas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Shareholder primacy and shareholder prominence: Swedish corporate law and the corporate purpose 1848-20052017In: Presented at the 4th WINIR Conference, Utrecht, The Netherlands, September 14-17, 2017, 2017Conference paper (Refereed)
  • 24.
    Weber, Florian
    et al.
    Karlsuhe Institute of Technology, Germany.
    Larsson Olaison, Ulf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Corporate social responsibility accounting for arising issues2017In: Journal of Communication Management, ISSN 1363-254X, E-ISSN 1478-0852, Vol. 21, no 4, p. 370-383Article in journal (Refereed)
    Abstract [en]

    Purpose

    Arising societal issues challenge corporate social responsibility. The purpose of this paper is to analyze how corporations account for arising issues under different institutional settings: the stakeholder oriented corporate governance model of Germany is hypothesized to produce a different response than the more state dominated Swedish welfare model.

    Design/methodology/approach

    This paper takes the reported CSR response of the largest corporations in Germany and Sweden, in relation to the 2015 European refugee crisis, as its case. In total, 157 annual reports are investigated by means of text analysis for statements in relation to the European refugee crisis.

    Findings

    Empirically, German corporations are more prone to communicate on this emerging issue, and deploying corporate resources to an emerging societal crisis. Based on that finding, this study concludes that the German model is more in line with international CSR-discourse than the Swedish.

    Research limitations/implications

    This study has implications for institutional theory perspectives on CSR accounting-related issues. By comparing two economies that would be characterized as “coordinated market economies” a somewhat different set of topics becomes apparent. Further considering country context could be useful when expanding the debate on CSR accounting.

    Originality/value

    This study is the first to empirically investigate corporate diplomacy with regard to the European refugee crisis. Besides others, corporations are important societal players. Therefore, corporations bear both, the obligation to deal with arising issues and the potential to participate in public opinion-forming with regard to those issues.

1 - 24 of 24
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf