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Keywords: Sweden
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Journal Articles
Beyond a common title: the formation of a professional identity among energy advisers
Available to Purchase
Journal of Human Resource Costing & Accounting (2012) 16 (3): 210–234.
Published: 31 August 2012
... to a development of a coherent understanding of a professional identity in a decentralised service. The case of local authority energy and climate consultancy is an illustrative example of a nascent service occupation in Sweden where the individuals holding the job title are geographically dispersed. Design...
Journal Articles
The makings of a statement: accounting for employee health
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Journal of Human Resource Costing & Accounting (2010) 14 (4): 286–306.
Published: 02 November 2010
... from a critical perspective and presents health statements as a continuation of that development. The third section presents the methodology and is followed by the case that this study is based on, i.e. the introduction and realization of the Umeå municipality in Sweden as described by their health...
Journal Articles
CEO letters as legitimacy builders: coupling text to numbers
Available to Purchase
Journal of Human Resource Costing & Accounting (2010) 14 (4): 307–328.
Published: 02 November 2010
... principles and rules. In addition, we look at the connection between the CEO letter and the financial statements. In short, we examine the CEO letter to learn how a CEO makes himself or herself accountable. Annual reports Chief executives Communication skills Sweden Corporate image Q1...
Journal Articles
The social embedding of management control in knowledge‐intensive firms
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Journal of Human Resource Costing & Accounting (2009) 13 (1): 9–28.
Published: 23 February 2009
... and shows how TQM practices are used in a Swedish insurance company. Mats Edenius can be contacted at: mats.edenius@nita.uu.se © Emerald Group Publishing Limited 2009 Control Knowledge organizations Total quality management Insurance companies Sweden In recent times, essentially...
Journal Articles
Construction of intellectual capital – the case of purchase analysis
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Journal of Human Resource Costing & Accounting (2009) 13 (1): 61–76.
Published: 23 February 2009
... Intellectual capital Financial reporting Disclosure Goodwill accounting Sweden In an “archaeology” of the intellectual capital (IC) concept, Johanson and Henningsson (2007) argue that IC was brought forward in an effort to include accountants as well as non‐accountants in the debate about...
Journal Articles
Sell‐side analysts' creation of value – key roles and relational capital
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Journal of Human Resource Costing & Accounting (2007) 11 (1): 30–52.
Published: 10 April 2007
..., the sell‐side analysts' value‐creation chain linked to their relational capital with company representatives and clients, considered in the present study, has been neglected. Value chain Stock markets Investors Banking Sweden This section starts by discussing the stock market. Sell‐side...
Journal Articles
Accountability in local government: a principal‐agent perspective
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Journal of Human Resource Costing & Accounting (2005) 9 (2): 123–137.
Published: 01 July 2005
...Caroline Nyman; Fredrik Nilsson; Birger Rapp Purpose In Sweden there is an ongoing debate on ways to enhance accountability and transparency in order to avoid future scandals both in private companies and local government. Until now the debate has had clear political overtones...
Journal Articles
Stock market reactions to financial information
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Journal of Human Resource Costing & Accounting (2005) 9 (2): 94–111.
Published: 01 July 2005
... 1991‐1996. The information collected and analysed comes from the company's press releases, quarterly statements and articles in the six largest business magazines in Sweden. Annual statements were excluded from the study due to the fact that the publication of these statements occurred at a point...
