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  • 1.
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Auktoriserade revisorn Per Hård i nattligt samtal med Ärkeängeln2005In: Uppdrag revision: Revisorsprofessionen i takt med förväntningarna?, Stockholm: SNS förlag, 2005, p. 93-102Chapter in book (Other academic)
  • 2.
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Cognitive mapping of vocational education efficiency: a study of school administrators in Sweden and the US1995In: Essays in marketing and management: a festschrift in honour of Kjell Grønhaug, Bergen: Fagbokforl. , 1995, p. 277-313Chapter in book (Other academic)
  • 3.
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Conformity or divergence in describing the business concept and profitability1993In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 9, no 4, p. 265-282Article in journal (Refereed)
    Abstract [en]

    The relationship between conformity or divergence in the way CEOs and chief financial officers describe the business concept, and profitability, was studied in 20 firms in one industry. Measures were obtained for firm size, profitability, degree of conformity, organizational stability, product development and the CEO's influence on strategic decisions. Controlling for the effect of size, the relationship was analysed in stepwise multiple regression analyses. Conformity was positively correlated to profitability in stable organizations, and (weakly) to divergence in unstable ones. These findings are consistent with those reported in studies of top management team consensus and performance, which suggest that environmental turbulence has a moderating effect on the relationship. It is concluded that environmental contingency factors affect the conformity-profitability relationship by way of organizational processes. Consequently, differences in organizational stability should be taken into account in studying the impact of environmental conditions on this relationship.

  • 4.
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    En branschstudie om lönsamhet1993Report (Other academic)
  • 5.
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Interventionist case research with actors as "co-researchers"2005In: The art of science, Malmö: College of Liberal Arts and Sciences, 2005, p. 199-220Chapter in book (Other academic)
  • 6.
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Kartläggning av kognitiva kartor: kan aktörer vara medforskare?2001In: Ur en forskarhandledares örtagård: en vänbok till Bertil Gandemo, Lund: Lund Business Press , 2001, p. 37-62Chapter in book (Other (popular science, discussion, etc.))
  • 7.
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Revisorn, revisionsföretaget och framtiden2005In: Uppdrag revision: Revisorsprofessionen i takt med förväntningarna?, Stockholm: SNS förlag, 2005, p. 199-210Chapter in book (Other academic)
  • 8. Häckner, Einar
    Strategic development and information use1988In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 4, no 1-2, p. 45-61Article in journal (Refereed)
    Abstract [en]

    In-depth longitudinal studies in medium-sized companies engaged in creating/reformulating their business concepts are reported in this article. Two kinds of information and two types of strategic action are identified. Soft information (images, visions, ideas, etc.) proved most useful in offensive action (expansion) and hard (mainly accounting) information in defensive action (e.g. reduction of capacity/withdrawal from markets). Offensive and defensive strategic action differed in their use of analytical (intellectual) and social processes. Defensive action could be carried out in line with a "classic rational decision model". Offensive measures associated with greater uncertainty were adopted as a result of a time-consuming, strive-for-consensus and test-in-small-steps type of process. In the case of defensive action, uncertainty could be reduced primarily by processing and analysing hard information. In offensive action, uncertainty was mainly reduced by social processes which created consensus, commitment and enthusiasm.

  • 9. Häckner, Einar
    Strategiutveckling i medelstora företag1985Doctoral thesis, comprehensive summary (Other academic)
  • 10. Häckner, Einar
    Strategy development in medium-sized companies1986Report (Other academic)
  • 11. Häckner, Einar
    Technological and market innovation: strategies for product and company development1991In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 7, no 1, p. 67-69Article in journal (Other academic)
    Abstract [en]

    Review of: Technological and market innovation : strategies for product and company development / Harry Nyström. Chichester : Wiley, cop. 1990 ISBN: 0-471-92054-1

  • 12. Häckner, Einar
    Tolkningen av ett recept1992In: Kommunikation mellan människor och organisationer: en vänbok till Sten Jönsson, Lund: Studentlitteratur AB, 1992, p. 127-166Chapter in book (Other (popular science, discussion, etc.))
  • 13. Häckner, Einar
    Yuji Ijiri1979In: Utvecklingslinjer i redovisning, Malmö: College of Liberal Arts and Sciences, 1979, p. 44-50Chapter in book (Other academic)
  • 14.
    Häckner, Einar
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Hisrich, R
    Entrepreneurial finance frontiers2001In: Entreprenurial Finance Workshop: proceedings, Jönköping International Business School , 2001, p. 5-8Conference paper (Refereed)
  • 15.
    Häckner, Einar
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Hisrich, Robert D.
    A golden era for entrepreneurship and entrepreneurial finance research2001In: 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)
  • 16.
    Häckner, Einar
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Hisrich, Robert D.
    Contemporary entrepreneurial finance research2001In: Venture Capital: an International Journal of Entrepreneurial Finance, ISSN 1369-1066, E-ISSN 1464-5343, Vol. 3, no 3, p. 183-185Article in journal (Other academic)
  • 17. Häckner, Einar
    et al.
    Nilsson, Anders
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Accounting information systems in SMEs1999In: Journal of Enterprising Culture, ISSN 0218-4958, Vol. 7, no 1, p. 37-64Article in journal (Refereed)
    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.

    Download full text (pdf)
    FULLTEXT01
  • 18. Häckner, Einar
    et al.
    Nilsson, Anders
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Fraud, corruption and the paradox of control2008In: The Southern Business & Economic Journal, ISSN 0743-779X, Vol. 31, no 3/4, p. 49-71Article in journal (Refereed)
    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.

    Download full text (pdf)
    FULLTEXT01
  • 19.
    Häckner, Einar
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Tschudi, Finn
    University of Oslo.
    Note on cognitive mapping in the teaching of management1994In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 10, no 3, p. 281-289Article in journal (Refereed)
    Abstract [en]

    Novak and Gowin's cognitive mapping and Vee diagrams were introduced as a way of representing knowledge in two academic course settings - accounting and business strategy. The students produced two sets of maps and diagrams, one at the start of each course and one after completing them. The accounting course aimed at helping the students to elaborate and expand their knowledge structure, i.e. to assimilate the material delivered. The purpose of the business strategy course was to impose a specific type of knowledge structure on the students. Changes were more evident in the accounting case. The difference is discussed in light of Novak and Gowin's distinction between education and rote learning. Suggestions for the further development and use of cognitive mapping in teaching are provided.

  • 20. Ifvarsson, Christian
    et al.
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Strategic knowledge management: a sensemaking framework for control of spillover effects in interorganizational networks2004In: Knowledge spillovers and knowledge management, Cheltenham: Edward Elgar Publishing, 2004, p. 442-475Chapter in book (Other academic)
  • 21. Johansson, Sven-Erik
    et al.
    Häckner, EinarLuleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.Wallerstedt, Eva
    Uppdrag revision: Revisorsprofessionen i takt med förväntningarna?2005Collection (editor) (Other academic)
  • 22.
    Nilsson, Anders
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Häckner, Einar
    Accounting information systems in SMEs1998Conference paper (Refereed)
    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.

  • 23.
    Nilsson, Anders
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Häckner, Einar
    Accounting information systems: instrumental impact, sensemaking and profitability1994Conference paper (Refereed)
  • 24.
    Nilsson, Anders
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Häckner, Einar
    Affärsidé och lönsamhet i medelstora företag2007In: Nordiske organisasjonsstudier, ISSN 1501-8237, Vol. 9, no 2, p. 5-24Article in journal (Refereed)
    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.

    Download full text (pdf)
    FULLTEXT01
  • 25.
    Nilsson, Anders
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Westerberg, Mats
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Innovation and Design.
    Häckner, Einar
    Mittuniversitetet.
    The duality of strategic managerial work in SMEs: a structuration perspective2012In: The Work of Managers: Towards a Practice Theory of Management, Oxford: Oxford University Press, 2012, p. 264-280Chapter in book (Refereed)
    Download full text (pdf)
    fulltext
  • 26.
    Westerberg, Mats
    et al.
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Innovation and Design.
    Singh, Jagdip
    Häckner, Einar
    Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
    Does the CEO matter? An empirical study of small Swedish firms operating in turbulent environments1997In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 13, no 3, p. 251-270Article in journal (Refereed)
    Abstract [en]

    This paper develops and tests a framework for understanding the performance of small firms operating in highly turbulent environments. Performance is conceptualized as being multidimensional, taking into account both financial and market performance. The purpose was to delineate the importance of CEO characteristics (self-efficacy, tolerance for ambiguity and need for cognition) in relation to some aspects of firm orientation (Market vs. Internal and Planning vs. Implementation). The results showed that CEO characteristics tended to have a considerable impact on firm performance and on firm orientation, while no significant relationship between firm orientation and firm performance was found.

  • 27.
    Öhman, Peter
    et al.
    Mittuniversitetet, Sundsvall.
    Häckner, Einar
    Jansson, Anna-Maria
    Mittuniversitetet, Östersund.
    Tschudi, Finn
    Oslo universitet.
    Swedish auditors' view of auditing: doing things right versus doing the right things2006In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 15, no 1, p. 89-114Article in journal (Refereed)
    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.

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