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Häckner, Einar
Publications (10 of 27) Show all publications
Nilsson, A., Westerberg, M. & Häckner, E. (2012). The duality of strategic managerial work in SMEs: a structuration perspective (ed.). In: (Ed.), Stefan Tengblad (Ed.), The Work of Managers: Towards a Practice Theory of Management (pp. 264-280). Paper presented at . Oxford: Oxford University Press
Open this publication in new window or tab >>The duality of strategic managerial work in SMEs: a structuration perspective
2012 (English)In: The Work of Managers: Towards a Practice Theory of Management, Oxford: Oxford University Press, 2012, p. 264-280Chapter in book (Refereed)
Place, publisher, year, edition, pages
Oxford: Oxford University Press, 2012
Keywords
Business / Economics - Business studies, Ekonomi - Företagsekonomi
National Category
Business Administration Other Engineering and Technologies not elsewhere specified
Research subject
Accounting and Control; Entrepreneurship and Innovation
Identifiers
urn:nbn:se:ltu:diva-20647 (URN)6c414458-46ad-40a4-a3bc-6fa15d1376aa (Local ID)978-0-19-963972-4 (ISBN)6c414458-46ad-40a4-a3bc-6fa15d1376aa (Archive number)6c414458-46ad-40a4-a3bc-6fa15d1376aa (OAI)
Note
Godkänd; 2012; 20110304 (anders_n)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Häckner, E. & Nilsson, A. (2008). Fraud, corruption and the paradox of control (ed.). Paper presented at . The Southern Business & Economic Journal, 31(3/4), 49-71
Open this publication in new window or tab >>Fraud, corruption and the paradox of control
2008 (English)In: The Southern Business & Economic Journal, ISSN 0743-779X, Vol. 31, no 3/4, p. 49-71Article in journal (Refereed) Published
Abstract [en]

This paper utilizes a distinction between vertical and horizontal control to challenge the idea that a tight control system improves an organization's ability to counteract fraud and corruption. We draw on the management control, accounting and accountability literatures to characterize key dimensions of vertical control, with a vertical information flow in a formal organization structure, and horizontal control, based on lateral information exchange and empowerment. Using a case study of a U.S. high school undergoing change, we show how strong vertical control fosters fraud and corruption, rather than preventing and revealing such tendencies. We conclude with propositions concerning key mechanisms involved.

Keywords
Business / Economics - Business studies, Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-3398 (URN)138785c0-9612-11de-8da0-000ea68e967b (Local ID)138785c0-9612-11de-8da0-000ea68e967b (Archive number)138785c0-9612-11de-8da0-000ea68e967b (OAI)
Note
Godkänd; 2008; 20090831 (anders_n)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Nilsson, A. & Häckner, E. (2007). Affärsidé och lönsamhet i medelstora företag (ed.). Paper presented at . Nordiske organisasjonsstudier, 9(2), 5-24
Open this publication in new window or tab >>Affärsidé och lönsamhet i medelstora företag
2007 (Swedish)In: Nordiske organisasjonsstudier, ISSN 1501-8237, Vol. 9, no 2, p. 5-24Article in journal (Refereed) Published
Abstract [en]

This paper is focused on the relationship between business concepts and profitability in mid-sized firms. A first research question addresses whether it is possible to identify a key characteristic of business concepts which stands out as important for profitability. A second question regards if co-variation can be demonstrated between such a key business concept characteristic and profitability among mid-sized firms in one industry. The paper is based on a literature review and results from an empirical study of all firms in the prefab-housing industry in the south of Sweden with more than 20 employees. The literature review indicates that the configuration of the business concept should be important for profitability although this relationship has not been tested empirically. The empirical results of our study show that the ratio between the number of local connections between themes in the business concepts and the total number of business concept themes co-varies with firm profitability. The study therefore supports the assumptions in the literature which suggest that a business concept should be configured in an operational way, highlighting cause/effect-relationships, and that this characteristic appears to be related to firm profitability.

Abstract [sv]

Artikeln behandlar förhållandet mellan affärsidé och lönsamhet i medelstora företag. Forskningsfrågorna avser möjligheterna att med hjälp av litteraturen identifiera en nyckelegenskap hos affärsidéer som framstår som väsentlig för ett företags möjligheter att uppnå lönsamhet, och vilken samvariation som går att påvisa mellan denna nyckelegenskap hos affärsidéer och graden av lönsamhet hos medelstora företag i en bransch. Artikeln baseras på en litteraturstudie och resultat från en empirisk undersökning av samtliga trähusföretag i södra Sverige med minst 20 anställda. Litteraturstudien indikerar att en affärsidés konfiguration bör vara väsentlig för ett företags möjligheter att uppnå lönsamhet men att detta inte prövats empiriskt. De empiriska resultaten av vår studie visar att kvoten mellan antalet logiska kopplingar mellan olika teman i företagens affärsidéer och totala antalet teman samvarierar med företagens lönsamhet. Studien stödjer därför antaganden i litteraturen om att en affärsidé bör konfigureras så att den är konkret och belyser orsak- och verkanssamband mellan teman, samt att denna egenskap förefaller kunna kopplas till företagets lönsamhet.

Keywords
Business / Economics - Business studies, Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-15740 (URN)f4aacc50-419c-11dc-8da5-000ea68e967b (Local ID)f4aacc50-419c-11dc-8da5-000ea68e967b (Archive number)f4aacc50-419c-11dc-8da5-000ea68e967b (OAI)
Note
Validerad; 2007; 20070803 (anders_n)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Öhman, P., Häckner, E., Jansson, A.-M. & Tschudi, F. (2006). Swedish auditors' view of auditing: doing things right versus doing the right things (ed.). Paper presented at . The European Accounting Review, 15(1), 89-114
Open this publication in new window or tab >>Swedish auditors' view of auditing: doing things right versus doing the right things
2006 (English)In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 15, no 1, p. 89-114Article in journal (Refereed) Published
Abstract [en]

This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the way in which they audit information provided by listed companies, and possible changes in their duties. Eighty-two auditors were interviewed using the repertory grid technique and open-ended interview questions. To check the stability in the thought patterns of the respondents, six retests were made and, to validate the findings, an expert panel and two reference groups consisting of auditors and other representatives of the accounting and auditing professions were consulted. Distinct patterns emerged in the mean grid of the thought patterns of all the respondents. One dimension was related to the time perspective, past versus future, and another to auditing practice. Auditors devote a relatively long time and considerable effort to objects that can be satisfactorily verified, but not to objects that they perceive as being of primary importance to investors and other stakeholders. This inconsistency in the thought patterns of the auditors is similar to the gap between auditing in practice and stakeholders' expectations of auditing, which is a phenomenon frequently found in previous research. Moreover, the auditors were very reluctant to make statements about any information except that elicited according to current practice. In addition to this traditional view, the auditors appear to be more concerned about their own situation than that of the parties they are meant to be protecting. Doing things right seems to be more important than doing the right things. That the auditors spend much time on objects that they themselves do not consider to be of primary importance for the investors and other stakeholders, and their unwillingness to change current practice is of great concern in Sweden, where there is a strong belief in self-regulation of the auditing profession.

National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-3883 (URN)1bac90b0-b230-11db-bf9d-000ea68e967b (Local ID)1bac90b0-b230-11db-bf9d-000ea68e967b (Archive number)1bac90b0-b230-11db-bf9d-000ea68e967b (OAI)
Note
Validerad; 2006; 20070201 (ysko)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Häckner, E. (2005). Auktoriserade revisorn Per Hård i nattligt samtal med Ärkeängeln (ed.). In: (Ed.), Sven-Erik Johansson; Einar Häckner; Eva Wallerstedt (Ed.), Uppdrag revision: Revisorsprofessionen i takt med förväntningarna? (pp. 93-102). Paper presented at . Stockholm: SNS förlag
Open this publication in new window or tab >>Auktoriserade revisorn Per Hård i nattligt samtal med Ärkeängeln
2005 (Swedish)In: Uppdrag revision: Revisorsprofessionen i takt med förväntningarna?, Stockholm: SNS förlag, 2005, p. 93-102Chapter in book (Other academic)
Place, publisher, year, edition, pages
Stockholm: SNS förlag, 2005
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-20982 (URN)a00b5210-66c1-11dc-a0c3-000ea68e967b (Local ID)91-85355-25-9 (ISBN)a00b5210-66c1-11dc-a0c3-000ea68e967b (Archive number)a00b5210-66c1-11dc-a0c3-000ea68e967b (OAI)
Note
Godkänd; 2005; 20070919 (ysko)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Häckner, E. (2005). Interventionist case research with actors as "co-researchers" (ed.). In: (Ed.), Stefan Tengblad; Rolf Solli; Barbara Czarniawska (Ed.), The art of science: (pp. 199-220). Paper presented at . Malmö: College of Liberal Arts and Sciences
Open this publication in new window or tab >>Interventionist case research with actors as "co-researchers"
2005 (English)In: The art of science, Malmö: College of Liberal Arts and Sciences, 2005, p. 199-220Chapter in book (Other academic)
Place, publisher, year, edition, pages
Malmö: College of Liberal Arts and Sciences, 2005
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-21442 (URN)ea7e8140-66c2-11dc-a0c3-000ea68e967b (Local ID)91-47-07733-6 (ISBN)ea7e8140-66c2-11dc-a0c3-000ea68e967b (Archive number)ea7e8140-66c2-11dc-a0c3-000ea68e967b (OAI)
Note
Godkänd; 2005; 20070919 (ysko)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Häckner, E. (2005). Revisorn, revisionsföretaget och framtiden (ed.). In: (Ed.), Sven-Erik Johansson; Einar Häckner; Eva Wallerstedt (Ed.), Uppdrag revision: Revisorsprofessionen i takt med förväntningarna? (pp. 199-210). Paper presented at . Stockholm: SNS förlag
Open this publication in new window or tab >>Revisorn, revisionsföretaget och framtiden
2005 (Swedish)In: Uppdrag revision: Revisorsprofessionen i takt med förväntningarna?, Stockholm: SNS förlag, 2005, p. 199-210Chapter in book (Other academic)
Place, publisher, year, edition, pages
Stockholm: SNS förlag, 2005
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-20293 (URN)3ab548c0-66c2-11dc-a0c3-000ea68e967b (Local ID)91-85355-25-9 (ISBN)3ab548c0-66c2-11dc-a0c3-000ea68e967b (Archive number)3ab548c0-66c2-11dc-a0c3-000ea68e967b (OAI)
Note
Godkänd; 2005; 20070919 (ysko)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Johansson, S.-E., Häckner, E. & Wallerstedt, E. (Eds.). (2005). Uppdrag revision: Revisorsprofessionen i takt med förväntningarna? (ed.). Paper presented at . Stockholm: SNS förlag
Open this publication in new window or tab >>Uppdrag revision: Revisorsprofessionen i takt med förväntningarna?
2005 (Swedish)Collection (editor) (Other academic)
Place, publisher, year, edition, pages
Stockholm: SNS förlag, 2005. p. 216
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-21685 (URN)ae5d0d00-66c0-11dc-a0c3-000ea68e967b (Local ID)91-85355-25-9 (ISBN)ae5d0d00-66c0-11dc-a0c3-000ea68e967b (Archive number)ae5d0d00-66c0-11dc-a0c3-000ea68e967b (OAI)
Note
Godkänd; 2005; 20070919 (ysko)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Ifvarsson, C. & Häckner, E. (2004). Strategic knowledge management: a sensemaking framework for control of spillover effects in interorganizational networks (ed.). In: (Ed.), Charlie Karlsson; Per Flensburg; Sven Åke Hörte (Ed.), Knowledge spillovers and knowledge management: (pp. 442-475). Paper presented at . Cheltenham: Edward Elgar Publishing
Open this publication in new window or tab >>Strategic knowledge management: a sensemaking framework for control of spillover effects in interorganizational networks
2004 (English)In: Knowledge spillovers and knowledge management, Cheltenham: Edward Elgar Publishing, 2004, p. 442-475Chapter in book (Other academic)
Place, publisher, year, edition, pages
Cheltenham: Edward Elgar Publishing, 2004
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-21522 (URN)fab0bf80-bced-11db-9be7-000ea68e967b (Local ID)1-84376-785-6 (ISBN)fab0bf80-bced-11db-9be7-000ea68e967b (Archive number)fab0bf80-bced-11db-9be7-000ea68e967b (OAI)
Note
Godkänd; 2004; Bibliografisk uppgift: This book is a result of ... a workshop on Knowledge spillovers and knowledge management, held September 19-21, 2002 at the Centre for Information Logistics in Ljungby, Sweden; 20070215 (evan)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Häckner, E. & Hisrich, R. D. (2001). A golden era for entrepreneurship and entrepreneurial finance research (ed.). Paper presented at . Venture Capital: an International Journal of Entrepreneurial Finance, 3(2), 85-89
Open this publication in new window or tab >>A golden era for entrepreneurship and entrepreneurial finance research
2001 (English)In: Venture Capital: an International Journal of Entrepreneurial Finance, ISSN 1369-1066, E-ISSN 1464-5343, Vol. 3, no 2, p. 85-89Article in journal (Other academic) Published
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-13048 (URN)10.1080/13691060110048433 (DOI)c34fe090-bceb-11db-9be7-000ea68e967b (Local ID)c34fe090-bceb-11db-9be7-000ea68e967b (Archive number)c34fe090-bceb-11db-9be7-000ea68e967b (OAI)
Note
Godkänd; 2001; 20070215 (evan)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
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