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  • 1.
    Abrahamsson, Lena
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Arbetsvetenskap.
    Bengtsson, Lars
    Lunds tekniska högskola, LTH.
    Gremyr, Ida
    Chalmers University of Technology.
    Kowalkowski, Christian
    Linköpings universitet.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Rehn, Alf
    Åbo Akademi.
    Segerstedt, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Säfsten, Kristina
    Högskolan i Jönköping.
    Öhman, Peter
    Mittuniversitetet.
    Industriell ekonomi och organisering: IE2016Bok (Refereegranskat)
  • 2.
    Bourmistrov, Anatoli
    et al.
    Nord University Business School.
    Dybtsyna, Elena
    Nord University Business School.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Middleton, Alexandra
    Oulu University Business School.
    Policies for the High North and Research Collaboration: A Comparison of Finland, Norway and Sweden2017Konferensbidrag (Refereegranskat)
  • 3.
    Brunsson, Nils
    et al.
    Företagsekonomiska institutionen, Uppsala universitet.
    Hallén, Lars
    Mälardalens högskola.
    Hjorth, Daniel
    Copenhagen Business School.
    Hägg, Ingemund
    Företagsekonomiska institutionen, Uppsala universitet.
    Jonnergård, Karin
    Linnéuniversitetet.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Sevón, Guje
    Handelshögskolan i Stockholm.
    Fel att låta lärosäten utvärdera sig själva2015Ingår i: Svenska Dagbladet, ISSN 1101-2412Artikel i tidskrift (Övrig (populärvetenskap, debatt, mm))
  • 4.
    Brunsson, Nils
    et al.
    Företagsekonomiska institutionen, Uppsala universitet.
    Hallén, Lars
    Mälardalens högskola.
    Hjorth, Daniel
    Copenhagen Business School.
    Hägg, Ingemund
    Företagsekonomiska institutionen, Uppsala universitet.
    Jonnergård, Karin
    Linnéuniversitetet.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Sevón, Guje
    Handelshögskolan i Stockholm.
    Utvärderingarnas legitimitet hotas2015Ingår i: Svenska Dagbladet, ISSN 1101-2412Artikel i tidskrift (Övrig (populärvetenskap, debatt, mm))
  • 5.
    Bullvåg, Erlend
    et al.
    Nord University Business School.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Johansen, Malin
    Bodö Science Park.
    Middleton, Alexandra
    Oulu University Business School.
    Mineev, Andrei
    Nord University Business School.
    Ovesen, Sissel
    Bodö Science Park.
    Pedersen, Pål
    Nord University.
    Pesämaa, Ossi
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Simonen, Jaakko
    Oulu University Business School.
    Business Index North: A periodic report with insights to business activity and opportunities in the Arctic2017Rapport (Refereegranskat)
  • 6.
    Curry, Amanda
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Nilsson, Kent
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Operations managers’ use of (ir)relevant management accounting information: A mixed-methods approach2019Ingår i: The Nordic Journal of Business, ISSN 2342-9003, E-ISSN 2342-9011, Vol. 68, nr 1, s. 5-33Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper focuses on the operations managers’ use of non-financial information in their operational work and examines whether this use increases their satisfaction with management accounting systems. Survey responses from 168 operations managers in a Swedish mining company unexpectedly demonstrate a positive relationship between operations managers’ use of traditional management accounting and management accounting system satisfaction. Our findings from a subsequent qualitative workshop in which operations managers participated suggest that trust in integrated systems is damaged by careless handling of input in such systems and interpretation difficulties caused by a lack of effective guidance from accountants. Operations managers perceive traditional management accounting as objective and appear to use it collectively as a basis for learning and improvement. Operations managers use traditional management accounting proactively with their teams, but simultaneously seek help from ‘business-oriented’ accountants to navigate in operational situations.

  • 7.
    Dybtsyna, Elena
    et al.
    Nord University Business School. High North Center for Business and Governance.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Middleton, Alexandra
    Oulu Business School.
    The rhetoric and practice of business research collaboration among high north universities2019Ingår i: Barents Studies, ISSN 1651-0534, E-ISSN 2324-0652, Vol. 6, nr 1, s. 87-104Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    International research collaboration and business development in the High North have become hot topics at the governmental policy level in many countries. However, despite prior research on co-operation between Nordic universities, there is a dearth of research specifically addressing the practice of High North research collaboration in business studies. We ask the following research question: how are the prospects for business research collaboration among High North Universities portrayed in national policy documents and to what extent is business research in the High North collaborative in practice? We address this question by analyses and comparisons of publicly available governmental Arctic strategies and bibliographic data on joint publications between researchers from High North universities in Finland, Norway and Sweden. The empirical results reveal diverging yet far-reaching national aspirations at the policy level which do not match the rather modest research collaboration in practice evidenced by our bibliographic data. Our conclusions suggest that the rhetoric of High North business research collaboration and the practice of actual collaboration among High North universities are decoupled from each other. We theorize about explanatory circumstances behind decoupling in the area of research collaboration and provide suggestions for further research.

  • 8.
    Elliot, Viktor
    et al.
    Handelshögskolan vid Göteborgs universitet.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Internprissättning2018Ingår i: Controllerhandboken / [ed] Nilsson, Fredrik & Olve, Nils-Göran, Stockholm: Liber, 2018, 11, s. 343-365Kapitel i bok, del av antologi (Övrigt vetenskapligt)
  • 9.
    Hallén, Lars
    et al.
    Mälardalens högskola.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Från tolkning av utbildningsmål till bedömning av måluppfyllelse: Observationer och reflektioner mot bakgrund av Högskoleverkets utvärdering av företagsekonomi 2011-20122012Konferensbidrag (Övrigt vetenskapligt)
    Abstract [sv]

    Uppsatsen behandlar bedömningen av examensarbeten i samband med Högskoleverkets utvärdering av företagsekonomi 2011-2012. Syftet är att beskriva överväganden som gjordes i bedömargruppen under utvärderingsprocessen, att redogöra för olika delar av tillvägagångssättet från mål till formulering av omdömen för de olika utbildningarna, och att iefterhand reflektera över den genomförda utvärderingen. I uppsatsen behandlas vår syn på bedömargruppens hantering av Högskoleförordningens mål, den praktiska bedömningen av de utvalda examensarbetena och utvärderingens resultat. Avslutningsvis presenteras några reflektioner runt utvärderingens styrkor och svagheter och möjliga följder av en fortsatt framtida tillämpning av utvärderingsmetodiken. Beskrivningen och bedömningen av förloppen är våra egna och andra som varit med om processen kan ha en annan syn på vadsom hänt och hur man kan se på det.

  • 10. Häckner, Einar
    et al.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Accounting information systems in SMEs1999Ingår i: Journal of Enterprising Culture, ISSN 0218-4958, Vol. 7, nr 1, s. 37-64Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness. The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects. On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.

  • 11. Häckner, Einar
    et al.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Fraud, corruption and the paradox of control2008Ingår i: The Southern Business & Economic Journal, ISSN 0743-779X, Vol. 31, nr 3/4, s. 49-71Artikel i tidskrift (Refereegranskat)
    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.

  • 12.
    Karlsson, Bo
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Kurkkio, Monika
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company2019Ingår i: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 30, nr 2, s. 185-211Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper addresses the question of how it is possible, despite the persuasive characteristics of the business partner role, to explain the prevalence of hybrid accountants in management accounting practice. This research question is addressed from an institutional theory vantage point, suggesting that institutional drivers exist in every organization that shape the role of the practicing actors. The empirical evidence presented is drawn from a case study of a mining company pursuing a change program to transform its management accountants into business partners. The results illustrate how the hybrid accountant role is formed through an interplay among regulative, normative, and cognitive institutional drivers that influence the role of the management accountants in opposing directions. Because of the tension between facilitating and impeding institutional drivers, the change program toward business partnering results in a hybrid accountant role which is characterized by a combination of traditional and business partner traits. Hence, the conclusions suggest that the prevalence of hybrid accountants in management accounting practice can be explained by tensions between opposing institutional drivers that contribute to a compound role.

  • 13.
    Karlsson, Bo
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Kurkkio, Monika
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi2019Ingår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 23, nr 3, s. 813-838Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The literature on capital budgeting and investment proposals is rich with techniques, such as portfolio management and stage-gate project management, which rely on a rational approach to strategic capital investment projects. There is, however, a lack of research on the process of managing and coordinating strategic capital investment projects where investment proposals and decisions are seen as human constructions. The controller is an important but seldom noticed actor in this process. This paper draws on a pragmatic constructivist framework to create an understanding of the controller role in strategic capital investment projects and how the controller acts to contribute to create a functioning construct causality in such projects. We conducted a case study of a mining company, which had recently decided on strategic capital investments resulting in the moving of two towns to enable continued operations. Based on a two-step thematic data analysis, our results illustrate that the controller is an essential actor in strategic capital investment projects with high degrees of uncertainty and multiple decision-participants. By using the pragmatic constructivist framework we find that gap-bridging between multiple decision-participants is an essential role for controller, in order to create successful investment proposals. The case study further illustrates that controllers need to learn to speak technical and operational language and to become knowledgeable about business operations to gain trust in order create a functioning construct causality. Our study provides an actor-focused understanding of the organizational and managerial processes within strategic capital investment projects, illustrating how the controller contributes to construct causality therein.

  • 14.
    Karlsson, Bo
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Kurkkio, Monika
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    The controller role in strategic capital investment projects: an actor’s approach2015Konferensbidrag (Refereegranskat)
    Abstract [en]

    There is a rich literature on techniques, such as portfolio management and stage-gate project management, which typically relies on a rational approach to the management of strategic capital investment projects. There is however a lack of research which focuses on the process of creating and managing strategic capital investment projects. An important, but seldom noticed, actor in this process is the controller. Hence, little is known about the controller role in strategic capital investment projects. The purpose of this paper is to investigate the controller role in strategic capital investment projects and to provide insights about how the controller role is performed and about expectations on this role among the controllers themselves, project managers and top management. A case study was conducted in a large mining company in the north of Sweden encompassing interviews with controllers and managers involved in strategic capital investment projects. The selected case study organization was considered suitable because the mining industry is characterized by long production cycles and an ongoing need for capital investments which typically are expensive and involve complex and uncertain situations. The study shows that the tasks associated with the traditional controller role still constitute an important part of the controllers’ daily work in strategic capital investment projects, although the controller role is perceived as much broader. Another result is that controllers in strategic capital investment projects need to be able to adapt their role to suit specific situations. More specifically, in complex situations controllers need to be able to handle subjective information and to modify financial information for purposes such as predicting future outcomes. Controllers strive towards an adaption of their role towards analytical and strategic work and use experience and knowledge of the organization gained over time to broaden their role. Expectations from different actors are sometimes conflicting and create demands on both the work role and the skills needed by the controllers. These expectations keep the controllers from completely leaving the traditional role, thus to some extent preventing role adaptation.Keywords: actor’s approach, controllers, role of the controller, mining industry, strategic capital investment projects

  • 15.
    Karlsson, Bo
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Kurkkio, Monika
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    The role of the controller in strategic capital investment projects: a pragmatic constructivist view2015Konferensbidrag (Refereegranskat)
    Abstract [en]

    There is a rich literature on techniques, such as portfolio management and stage-gate project management, which relies on a rational approach to strategic capital investment projects. There is however a lack of research on the process of creating and managing strategic capital investment projects. In particular, the controller is an important but seldom noticed actor in this process. This paper draws on a pragmatic constructivist framework to explore the role of the controller in strategic capital investment projects, to provide insights about how the role of the controller is constructed and about expectations on this role among the controllers themselves, project managers and top management. A case study was conducted in a Swedish mining corporation encompassing interviews, observations and documents pertaining to controllers and project managers involved in strategic capital investment projects. The research setting was chosen because of the heavy investment phase characterizing the case study organization and the access granted. The results illustrate that tasks associated with the traditional controller role constitute an important part of the role of the controller in strategic capital investment projects, although the controllers themselves envision their role as broader. The results indicate that controllers in strategic capital investment projects need to be able to tailor their role to suit specific situations. Although controllers themselves emphasize subjective information and the ability to make value-based assessments, managerial expectations and formal role descriptions mostly focus on facts and logic. At the same time, controllers and project managers wish to be trusted by each other but seem not to trust one another. We conclude that the role of the controller in strategic capital investment projects seems to be constructed through an intricate interplay between the views and desires of the controllers themselves, expectations from managers and organizational guidelines stipulating proper controller behavior. As ‘hybrid accountants’, the controllers experience tension between the traditional and the business partner dimensions.

  • 16.
    Maiga, Adam S
    et al.
    Columbus State University.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Ax, Christian
    Handelshögskolan, Göteborg.
    Relationships between internal and external information systems integration, cost and quality performance, and firm profitability2015Ingår i: International Journal of Production Economics, ISSN 0925-5273, E-ISSN 1873-7579, Vol. 169, s. 422-434Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper proposes that the impact of information systems (IS) integration on manufacturing firm profitability is underestimated as a result of inadequate attention to indirect effects. The study uses structural equation modeling to investigate the associations among internal and external information system integration, quality and cost performance, and firm profitability. Overall, the results from a mail survey of 263 member firms of the Institute for Supply Management support the theoretical model. Results indicate that (a) internal IS integration has a significant positive association with external IS integration, (b) both internal IS integration and external IS integration are significantly positively associated with cost and quality performance, (c) quality performance is significantly positively associated with cost performance, and (d) both quality and cost performance have significant positive associations with firm profitability. However, the direct effects of internal and external IS integration on firm profitability are not significant. Rather, the association is through cost and quality performance, suggesting that both cost and quality performance act as intervening variables. This study extends the literature on IS integration by providing insights into a set of interrelationships that matters for the attainment of firm profitability from IS integration

  • 17.
    Maiga, Adam S
    et al.
    Florida International University.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Jacobs, Fred
    Georgia State University.
    Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance2014Ingår i: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 46, nr 1, s. 77-90Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The interface between management control and information technology is an under-developed research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigating the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activity-based cost control systems when combined with information technology integration.

  • 18.
    Maiga, Adam S.
    et al.
    Columbus State University.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Jacobs, Fred A
    Mittuniversitetet, Centrum för forskning om ekonomiska relationer.
    Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing2014Ingår i: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 25, nr 1, s. 5-32Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study’s findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.

  • 19.
    Maiga, Adam S
    et al.
    Florida International University.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Jacobs, Fred A
    Georgia State University.
    Extent of managerial IT use, learning routines, and firm performance: a structural equation modeling of their relationship2013Ingår i: International Journal of Accounting Information Systems, ISSN 1467-0895, E-ISSN 1873-4723, Vol. 14, nr 4, s. 297-320Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Organizations increasingly rely on information technology (IT) to improve performance. Yet, there is debate about the pay-off of the IT revolution, and empirical evidence suggests that investments in IT do not guarantee enhanced performance. Drawing from accounting, marketing, management and information technology literature, this study uses structural equation modeling to assess the extent to which managerial use of IT is intertwined with control issues including learning routines (internal and external), product quality, cost improvement, customer satisfaction and firm profitability. The conceptual framework builds on knowledge- and resource-based views and return on quality perspectives. The results indicate support for the theoretical framework. Extent of managerial IT use influences internal and external learning routines that influence quality and cost improvement. Quality improvement significantly impacts customer satisfaction and cost improvement that significantly impact firm profitability. The non-hypothesized paths are not significant, indicating that learning routines, quality improvement, cost improvement and customer satisfaction are intervening variables between extent of managerial IT use and firm profitability. Further, the sample is split into two industry subgroups, durable and nondurable goods subgroups, and the two-group analysis reveals that industry moderates the relationship among the variables under study. The effects are in general more pronounced for durable goods firms.

  • 20.
    Middleton, Alexandra
    et al.
    Oulu University Business School.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Bryksenkov, Andrey
    Russian State Hydrometeorological University.
    Mineev, Andrei
    Nord University Business School.
    Dybtsyna, Elena
    Nord University Business School.
    Bullvåg, Erlend
    Nord University Business School.
    Simonen, Jaakko
    University of Oulu.
    Pesämaa, Ossi
    Dahlin, Peter
    Mälardalens högskola.
    Ovesen, Sissel
    Bodö Science Park.
    Business Index North: A periodic report with insight to business activity and opportunities in the Arctic2019Rapport (Refereegranskat)
  • 21.
    Middleton, Alexandra
    et al.
    University of Oulu, Finland.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Bryksenkov, Andrey
    Russian State Hydrometeorological University.
    Mineev, Andrey
    Nord University Business School, Norway.
    Gunnarsson, Bjørn
    Nord University Business School, Norway.
    Dybtsyna, Elena
    Nord University Business School, Norway.
    Bullvåg, Erlend
    Nord University Business School, Norway.
    Simonen, Jaakko
    University of Oulu, Finland.
    Pesämaa, Ossi
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Dahlin, Peter
    Mälardalens högskola.
    Balmosov, Sergey
    Center for High North Logistics, Murmansk.
    Ovesen, Sissel
    Bodø Science Park, Norway.
    Business Index North: A periodic report with insights to business activity and opportunities in the Arctic2018Rapport (Refereegranskat)
  • 22.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Accounting work as interplay between control and interpretation: narratives from a changing, state-owned and public firm in the extractive industry2013Konferensbidrag (Refereegranskat)
    Abstract [en]

    Despite the surge in management accounting and control research that acknowledges a dualistic relationship between agency and structure, existing knowledge is inadequate concerning the role of agents and the workings of accounting in relation to change and reproduction of structures. The purpose of this paper is to contribute to the understanding of the relationship between the use of a management control system for accounting work and the ways in which agents interpret key issues in a changing organization and its environment. The empirical evidence derives from a state-owned, public corporation in the extractive industry and includes interviews with financial officers, documents and observations. The results revealing the semantic, power and moral dimensions of structuration and the duality between use of the control system to transform and reproduce interpretations of issues, and the transformation – or attempted transformation – of the control system in response to alternative interpretations. Group staff tend to operate as ‘enforcers’ who uphold the existing interpretations or management control system features or drive their renewal, while operations tend to function as ‘challengers’ who question the dominant interpretations and system features or act in ways that conflict with them. Occasionally, the actors switch between the roles and become ‘jugglers’. The dynamic interplay between control and interpretation occurs on each of the group staff and the operations sides but also between enforcers and challengers through the control system. These findings suggest that there is a need for future research to attend to micro dynamics with a theoretical lens that is sensitive enough to pick up on the subtleties involved and that caution is warranted with respect to management control tools, models and frameworks that promise simplistic causality relationships.

  • 23.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Att fatta beslut på basis av erfarenhet: en jämförelse av sättet att arbeta i två mindre tjänsteföretag i Sverige och Italien1995Rapport (Övrigt vetenskapligt)
  • 24.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Balancing the management control package of small, rapidly growing firms in turbulent environments2010Ingår i: International Journal of Entrepreneurship and Small Business, ISSN 1476-1297, E-ISSN 1741-8054, Vol. 11, nr 1, s. 3-24Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The thesis of this paper is that the management control package of small rapidly growing firms in turbulent environments needs to be based on a dynamic conception of balance. While many contemporary management control frameworks endorse balance as a guiding principle for management control, its specific features receive little attention and implicit conceptions are static. This paper first characterizes the balance of a control package in terms of situational requirements on component selection, component weight, relations and coherence. The paper then examines the consistency between balance in contemporary management control frameworks and implications for balance derived from firm attributes. The conclusions suggest that by considering balance as a state and as an act, acknowledging requirements of balance and imbalance, and recognizing situational and temporal dimensions of balance, we may advance the boundaries of management control research.

  • 25.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Budgeting and beyond: mobilizing the management control system for change and resistance2014Konferensbidrag (Refereegranskat)
    Abstract [en]

    While it is almost trite to claim that management control systems (MCS) reflect power and can be difficult to change, existing knowledge is inadequate concerning the specifics of their relation to agents, change and the reproduction of structures. This paper draws on strong structuration theory and aims to provide insights into management accountants’ mobilization of the MCS to accomplish and resist change. The empirical evidence derives from a state-owned, public corporation in the extractive industry and includes interviews with financial officers, documents and observations. The results illustrate how management accountants on group and operations levels mobilize the MCS to change each other’s interpretations and to resist them and how transformation – or attempted transformation – of the MCS interplays with their competing interpretations. Group level enforcers uphold existing interpretations and MCS system features and drive their renewal, while operational level challengers question those interpretations and system features or act in ways that conflict with them. The management accountants on both levels draw on the MCS in this interplay, making it an object of change and a technology for its mediation. These findings suggest a complex and dual role for the MCS in the micro dynamics of debate between different intra-firm interests of agents with different positional identities.

  • 26.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Business ethics and systems thinking1996Konferensbidrag (Övrigt vetenskapligt)
  • 27.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    The analogy as a decision model: a study of management team members in two consulting firms1995Licentiatavhandling, monografi (Övrigt vetenskapligt)
    Abstract [en]

    Decision making is often characterized as the trading-off between means and ends, facilitating a "rational choice". One central argument of this thesis is that the rational actor metaphor is over-emphasized in management theory. Due to the extensive use of this metaphor, problems that do not lend themselves to computation are treated as a residual category composed of judgment, intuition or rules of thumb. As a result of the concentration on well-structured problems, there is a tendency to approach unstructured problems analytically. Management science techniques have therefore had a negligible impact on decision making concerning unstructured problems. In much of the theory concerning decision making, the subjective differences among decision makers are overlooked. The individual characteristics of decision makers give birth to differences in handling problematic situations, and research suggests that decision makers prefer decision models that fit those characteristics. The overriding purpose of this study is to generate knowledge as to experience as a basis for decision making. The analogy as a decision model refers to decision making based on information transfer from a previous problematic situation to a new problematic situation. The specific purposes are to identify categories of problematic situations where the analogy is used as a decision model, describe and analyze the use of the analogy as a decision model in the context of those problematic situations, and to describe and analyze the relation between decision-makers' characateristics and their use of the analogy as a decision model. The empirical evidence consists of two small "case studies" of management team members. Data was collected via in-depth interviews, the Myers-Briggs Type Indicator and a short questionnaire on individual characteristics. It was found that the analogy as a decision model is used in unstructured and simple problematic situations. Past experience from similar or related problematic situations facilitates the making of decisions with little use of official or written information. In some unstructured and simple situations, the analogy is supplemented with other decison models. Our results suggest that the relationships between decision makers, problematic situations and decision models are complex. Some indications suggest that the characteristics of the problematic situation may have a stronger impact on the actors' use of decision models, than their individual characteristics. One important result of this study is the observation of a divergence between decision models-in-words and decision models-in-use. This would imply a tendency on behalf of decision makers to interpret their actions in a way that suggest a formal, rational decision-making approach, although this is not reflected in their actual behavior.

  • 28.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    The analogy as a management tool1998Doktorsavhandling, sammanläggning (Övrigt vetenskapligt)
    Abstract [en]

    This thesis consists of two volumes. Part One is entitled: The analogy as a decision model: a study of management team members in two consulting firms (1995:31L, ISSN: 0280-8242, ISRN: HLU-TH-L-1995/31-L--SE). Part Two deals additionally with the question addressed in Part One and provides the overall analysis and conclusions. In Part One, the problem is outlined as a tendency to approach unstructured situations using analytical models. It is proposed that unstructured, simple, situations often are handled using analogy. The purpose concerns the analogy as a decision model. Two case studies are made of small organizations. Data are collected using interviews, the MBTI and a questonnaire. The results indicate that analogy is used as a decision model in unstructured, simple, situations. In Part Two, two case studies of small firms are made. The methods include interviews and participant observation. The results support the findings from Part One. There is a communicative use of analogy, to develop consensus and commitment. Analogy is used to exercise influence and to experiment with problems. Analogy is a device for loose coupling. An organizational stakeholder may assume the role of "carrier of analogy". Related factors in the firms include the organizational cohesion and identity.

  • 29.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    The analogy as a management tool: creative leaps and blinders in small firm management teams1999Ingår i: Abstracts: 15th Nordic Conferece on Business Studies, August 19-21, 1999, Helsinki, Finland, Helsingfors: Svenska Handelshögskolan , 1999Konferensbidrag (Övrigt vetenskapligt)
  • 30.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Walking between decision models: analogising in strategic decision making2008Ingår i: Qualitative research in organization and management, ISSN 1746-5648, E-ISSN 1746-5656, Vol. 3, nr 2, s. 104-126Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose - To explore the characteristics of situations where managers analogise, and when they change to a different decision model; examine how the analogies are evoked, what characteristics they have and how they are used, and add to the understanding through taking a qualitative approach.Design/methodology/approach - This is an illustrative case study of a new market entry attempt by a medium-sized manufacturing firm based on interviews and analytical dialogues with management team members.Findings - Decision-makers analogise when cause/effect-relationships are unclear, and change decision models when the analogy has helped to formulate a theory of the nature of the problem or a recipe for handling the situation. They evoke analogies by automatic recognition, using internal and external sources, for transfer within and between domains. The use of analogy occurs in problem-setting, problem-solving, action and sensemaking modes.Research limitations/implications - Misunderstandings can occur in dialogue between researchers and decision-makers. Future interpretive research should consider participant observation and conceptual modelling. A computational study might incorporate situational differences, roles, and the issues identified in this study.Practical implications - Awareness of the prevalence of analogy in decision making can help practitioners critically evaluate the analogies used and consider multiple perspectives on problematic situations.Originality/value - The article adds to the literature by taking a qualitative approach to analogising. The findings offer some support to prior research using laboratory and analytical approaches, while suggesting reconsiderations and offering new insights.

  • 31.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Häckner, Einar
    Accounting information systems in SMEs1998Konferensbidrag (Refereegranskat)
    Abstract [en]

    The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness.The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects.On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.

  • 32.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Häckner, Einar
    Accounting information systems: instrumental impact, sensemaking and profitability1994Konferensbidrag (Refereegranskat)
  • 33.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Häckner, Einar
    Affärsidé och lönsamhet i medelstora företag2007Ingår i: Nordiske organisasjonsstudier, ISSN 1501-8237, Vol. 9, nr 2, s. 5-24Artikel i tidskrift (Refereegranskat)
    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.

  • 34.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Kurkkio, Monika
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Accounting on the move: the construction of financial accounting practice when moving a town2015Konferensbidrag (Refereegranskat)
    Abstract [en]

    This paper addresses the question of how financial accounting practice is constructed in a company during a social process with cultural, economic and institutional dimensions. The purpose of the paper is to provide an account of how the Swedish state-owned mining company LKAB constructed financial accounting practice associated with the decision to move the town of Kiruna in order to exploit mineral findings located below the town in its original location. The paper adopts an internal financial officer perspective and provides insights concerning the process from an introductory analysis in 2007 to the decision to build a new town in 2014. The deliberations include timeliness, asset/liability valuation, capitalization/expense and tax deductability during a process of interplay between local politicians, government, the accounting profession, tax authorities and international accounting standards. The results suggest that the process of constructing financial accounting practice is triggered by context, iterative, and characterized by trial-and-error during the search for solutions. In turn, the emerging financial accounting practice has implications for the design of the new town.

  • 35.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Sandström, Johan
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Lind, Thomas
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Samhällsvetenskap.
    Sustainability communication in the mining industry: a pre-study2013Rapport (Övrigt vetenskapligt)
    Abstract [en]

    This report is based on a pre‐study aiming to provide an overview of what andhow the largest mining companies, internationally and in Sweden, communicate in terms of sustainability on their websites. The report presents a broad understanding of what large mining companies ‘say’ when it comes to sustainability. Conceptually, the study draws on writings in the areas of organizational communication, institutional theory and sustainability accounting. Methodologically, the study is based on qualitative textual analyses, to some extent aided by the text analytic tool Leximancer. The main findings of the study are that while most companies communicate all relevant sustainability issues and all the global leaders publish sustainability reports with the Global Reporting Initiative level A+, all companies distinctively communicate sustainability in unique ways. In this report, these similarities and differences in sustainability communication are retold in four main tensions and four main stories.

  • 36.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Sardén, Ylva
    Luleå tekniska universitet, Institutionen för samhällsbyggnad och naturresurser.
    Vidareförädling med snurr eller käppar i hjulet?: om affärslogik och samverkansmöjligheter hos fyra sågverk i Norrbottens län2006Rapport (Övrigt vetenskapligt)
  • 37.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Veljkovic, Milan
    Luleå tekniska universitet, Institutionen för samhällsbyggnad och naturresurser, Byggkonstruktion och -produktion.
    Academic entrepreneurship in the making: designing a multi-disciplinary post-graduate research school2003Konferensbidrag (Övrigt vetenskapligt)
  • 38.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Westerberg, Mats
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Innovation och Design.
    Business ethics and systems thinking1997Ingår i: Systems Practice, ISSN 0894-9859, Vol. 10, nr 4, s. 491-505Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper discusses the development of research in business ethics and recent directions taken by scholars in the field. We also analyze ethical considerations in systems theory and speculate on the possibilities of examining business ethics from a systemic perspective.

  • 39.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Westerberg, Mats
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Innovation och Design.
    Häckner, Einar
    Mittuniversitetet.
    The duality of strategic managerial work in SMEs: a structuration perspective2012Ingår i: The Work of Managers: Towards a Practice Theory of Management, Oxford: Oxford University Press, 2012, s. 264-280Kapitel i bok, del av antologi (Refereegranskat)
  • 40.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Öhman, Peter
    Mittuniversitetet, Centrum för forskning om ekonomiska relationer.
    Better safe than sorry: Defensive loan assessment behaviour in a changing bank environment2011Ingår i: 6th Conference on Performance Measurement and Management Control: Advancing Global Practice, EIASM : The European Institute for Advanced Studies in Management , 2011Konferensbidrag (Refereegranskat)
    Abstract [en]

    Lending officers (LOs) assess loan applications under conditions characterized by shifts ineconomic climate, wavering public credibility for banks and greater industry regulation. Thispaper examines the extent to which, in such an economic environment, the LOs’ assessmentof commercial loan applications may be defensive, and, if so, which mechanisms that maytrigger defensive loan assessment behaviour among LOs. Using data from interviews with 76LOs in one major Swedish commercial bank and a focus group session, our findings suggestthat in the economic environment studied, LOs tend to show a defensive approach to loanassessment with the intent to avoid risk and blame. This behaviour assumes different forms,including; avoiding change, playing safe, over-conforming, depersonalizing and usinginformation symbolically. Triggering mechanisms reside on environmental, bank- andindividual levels of analysis. Overall, this study contributes to the literature by demonstratingtriggering mechanisms, intentions among LOs and forms of defensive loan assessmentbehaviour.

  • 41.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Öhman, Peter
    Mittuniversitetet.
    Better safe than sorry: defensive loan assessment behaviour in a changing bank environment2012Ingår i: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 9, nr 2, s. 146-167Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose - This paper examines to what extent and in what forms loan applications from small and medium-sized enterprises (SMEs) in a risk averse banking environment can be assessed defensively by lending officers (LOs). The paper also identifies triggering mechanisms behind defensive SME loan assessment behaviour and its’ possible effects on the bank and the LOs. Design/methodology/approach - The paper relies on a case study of a major Swedish commercial bank undergoing strategy and control system change during the recent financial crisis. The empirical evidence was collected through interviews with 76 LOs in three branch offices and a focus group interview session.Findings - In a risk averse banking environment, LOs can be prone to assess SME loan applications defensively to a noteworthy extent. Such defensiveness comes in different forms: denial of loan applications, granting of loans with collateral or high interest rates, or granting of loans only to clients with most of their financial affairs in the bank. External and internal mechanisms jointly trigger defensive loan assessment behaviour. The possible effects include fewer Type II errors and more Type I errors for the bank, while LOs avoid change and blame. Originality/value - Overall, this study contributes to the literature by revealing triggering mechanisms, forms and effects related to the multifaceted construct of defensive loan assessment behaviour among LOs in a commercial bank, who handle applications from SMEs.

  • 42.
    Nilsson, Anders
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Öhman, Peter
    Mittuniversitetet.
    Kreditgivning i bank efter en finansiell kris2013Rapport (Övrig (populärvetenskap, debatt, mm))
    Abstract [sv]

    Efter en finanskris kännetecknas banktjänstemäns bedömningar av låneansökningar av en påtaglig försiktighet. I den aktuella studien, som bedrivits inom ramen för CERs verksamhet, konstaterar Anders Nilsson och Peter Öhman att den påvisade försiktigheten kan kopplas samman med det s.k. Baselregelverket, bankens strategi och styrning samt faktorer på individnivå. För en bank kan en återhållsam kreditgivning ge positiva effekter i form av färre kreditförluster, men samtidigt riskerar lönsamma affärsmöjligheter att gå förlorade. Forsknings-resultaten har tidigare publicerats i den internationella tidskriftsartikeln “Better safe than sorry: defensive loan assessment behaviour in a changing bank environment” (Nilsson och Öhman, 2012).

  • 43.
    Nilsson, Kent
    et al.
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Arbetsvetenskap.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Westerberg, Mats
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Innovation och Design.
    Ascribed functions of the balanced scorecard: a study of politicians, managers and accountants in Swedish local governments2009Ingår i: Performance Measurement Association Conference: Performance Measurement: Theory and Practice, 2009Konferensbidrag (Refereegranskat)
    Abstract [en]

    This paper takes a novel approach to investigate functions ascribed to the Balanced Scorecard in local governments. First, we develop a measurement scale of balanced scorecard functions based on a literature review. Then, by combining qualitative interviews and quantitative data (based on 101 respondents) from four local governments in Sweden, we examine the measurement scale and put it to use. The results show that politicians, managers and accountants in local government recognize multiple functions, instrumental as well as symbolic. Based on the results, we generate propositions to be tested in future research.

  • 44.
    Shekhar, Gurmeet
    et al.
    Luleå tekniska universitet, Institutionen för samhällsbyggnad och naturresurser, Geoteknologi.
    Gustafson, Anna
    Luleå tekniska universitet, Institutionen för samhällsbyggnad och naturresurser, Geoteknologi.
    Hersinger, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Jonsson, Kristina
    Luossavaara-Kiirunavaara AB, Kiruna, Sweden.
    Schunnesson, Håkan
    Luleå tekniska universitet, Institutionen för samhällsbyggnad och naturresurser, Geoteknologi.
    Development of a model for economic control of loading in sublevel caving mines2019Ingår i: Mining Technology:Transactions of the Institutions of Mining and Metallurgy, ISSN 2572-6668, Vol. 128, nr 2, s. 118-128Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This paper presents an economic model for optimizing loading at the draw point in sublevel caving (SLC) operations. The input data consist of estimated bucket grades based on bucket weights from Load Haul Dump machines. This information, together with average operational mining costs, was used to create an economic model providing a real-time economic assessment of the draw point performance for SLC rings. The results demonstrate the importance of continuous draw point monitoring to optimize SLC operations. The proposed model provides an economic assessment of operating draw points and will help mine personnel to decide when to stop loading from a blasted ring. It can also help mine management understand the complexity of material flow in SLC operations. Finally, it provides operational flexibility for the mine to optimize loading at the draw point by increasing ore recovery while maintaining operational control of draw point performance.

  • 45.
    Öhman, Peter
    et al.
    Mittuniversitetet.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Pre-bankrupt going concern warnings: prediction accuracy, extent and degree of wording ambiguity and phrasing patterns in Sweden2012Konferensbidrag (Refereegranskat)
    Abstract [en]

    Purpose – Previous research on going concern warnings has focused mainly on prediction accuracy, giving little attention to going concern warning ambiguity or treating the issue of how auditors phrase their going concern warnings in a cursory manner. This paper argues that these issues are interrelated and need to be considered jointly. The purpose of the present paper therefore is to measure auditors’ prediction accuracy, to determine how common going concern warning ambiguity is, to explore the phrasing of going concern warnings and to highlight any patterns found in this analysis. Design/methodology/approach – The paper is based on empirical evidence drawn from the most recent annual and audit reports of all Swedish limited companies’ that went bankrupt in 2010. The audit report sample consists of 4,718 companies, and the going concern warning sample consists of 797 companies.Findings –Consistently with previous research, the findings demonstrate that Swedish auditors issue going concern warnings only in extremis and that it is not uncommon for the going concern warnings to be phrased ambiguously. The findings also reveal that going concern warnings can be categorized as clear, medium or fuzzy with several subordinate variations within those main patterns. Originality/value – Within the relatively unexplored field of going concern warning ambiguity, this study is based on a larger sample than that of the few existing previous studies. The findings provide a fine-grained understanding of the complex phenomenon of wording ambiguity, showing that in an audit context where the phrasing of going concern warnings is elective, where most firms are small and medium-sized and where auditors are required to assess if shareholders’ equity is spent partially or in full, ambiguous going concern warnings are both frequent and varied.Key words Audit report, accuracy, bankruptcy, going concern warnings, phrasing patterns, wording ambiguity, SwedenPaper type: Research paper

  • 46.
    Öhman, Peter
    et al.
    Mittuniversitetet, Sundsvall, Mittuniversitetet, Centrum för forskning om ekonomiska relationer.
    Nilsson, Anders
    Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
    Tagesson, Torbjörn
    Linköpings universitet.
    Riskbedömningar inom bank och revision relaterade till två typfel2015Ingår i: Trovärdighet och förtroende i ekonomiska relationer, Lund: Studentlitteratur AB, 2015, s. 145-166Kapitel i bok, del av antologi (Refereegranskat)
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