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Collin, Sven-Olof Yrjö, Professor i företagsekonomiORCID iD iconorcid.org/0000-0001-5098-1618
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Collin, S.-O. Y. & Tagesson, T. (2010). Governance strategies in local government: a study of the governance of municipal corporations in a Swedish municipality. International Journal of Public Policy, 5(4), 373-389
Öppna denna publikation i ny flik eller fönster >>Governance strategies in local government: a study of the governance of municipal corporations in a Swedish municipality
2010 (Engelska)Ingår i: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, nr 4, s. 373-389Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Municipal corporations can be seen as a method of disintegrating municipal operations, but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven corporations in one Swedish municipality, we found that emphasis was put on corporate strategy as a governance mechanism and that the board only retained a latent capacity. Furthermore, financial control and executive compensation were hardly ever used as governance mechanisms, which led us to formulate the ’chamber concert’ hypothesis: the use of governance mechanisms is influenced by traditions, norms, knowledge and governance needs. Copyright © 2010 Inderscience Enterprises Ltd.

Ort, förlag, år, upplaga, sidor
Olney: InderScience Publishers, 2010
Nyckelord
corporate governance, municipal corporations, governance strategies, Sweden, local government, latent capacity, financial control, executive compensation, chamber concert hypothesis, tradition, norms, knowledge, Kristianstad, municipalities, public policy
Nationell ämneskategori
Studier av offentlig förvaltning Företagsekonomi
Identifikatorer
urn:nbn:se:hh:diva-37552 (URN)10.1504/IJPP.2010.032303 (DOI)2-s2.0-77951460511 (Scopus ID)
Tillgänglig från: 2018-07-12 Skapad: 2018-07-12 Senast uppdaterad: 2018-07-12Bibliografiskt granskad
Argento, D., Grossi, G., Tagesson, T. & Collin, S.-O. (2010). The ‘externalisation’ of local public service delivery: experience in Italy and Sweden. International Journal of Public Policy, 5(1), 41-56
Öppna denna publikation i ny flik eller fönster >>The ‘externalisation’ of local public service delivery: experience in Italy and Sweden
2010 (Engelska)Ingår i: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, nr 1, s. 41-56Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs. © 2010 Inderscience Enterprises Ltd.

Ort, förlag, år, upplaga, sidor
Olney: InderScience Publishers, 2010
Nyckelord
externalisation, corporatisation, local public service provision, institutional change, Italy, Sweden
Nationell ämneskategori
Företagsekonomi Studier av offentlig förvaltning
Identifikatorer
urn:nbn:se:hh:diva-37555 (URN)10.1504/IJPP.2010.029780 (DOI)2-s2.0-77956953532 (Scopus ID)
Tillgänglig från: 2018-07-11 Skapad: 2018-07-11 Senast uppdaterad: 2018-07-12Bibliografiskt granskad
Broberg, P., Tagesson, T. & Collin, S.-O. (2010). What explains variation in voluntary disclosure?: A study of the annual reports of corporations listed on the Stockholm Stock Exchange. Journal of Management and Governance, 14(4), 351-377
Öppna denna publikation i ny flik eller fönster >>What explains variation in voluntary disclosure?: A study of the annual reports of corporations listed on the Stockholm Stock Exchange
2010 (Engelska)Ingår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 14, nr 4, s. 351-377Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

The demand for information and transparency from listed corporations has recently increased. In spite of an increased demand for mandatory disclosures from regulators, corporations choose to voluntarily disclose additional information in order to satisfy demands from the capital market. However, the extent and content of information in those voluntary disclosures vary across corporations. The aim of this study is to explain the variation in the content of information in voluntary disclosures by listed corporations. The analyses are based on data collected from 431 annual reports from corporations listed on the Stockholm Stock Exchange during the years 2002 and 2005. The findings support explanations from agency theory and positive accounting theory that size and the debt ratio are positively correlated with the content of information in voluntary disclosures. Corporations with a high share of management ownership disclosed less information than corporations with a low share of management ownership. The study also shows that variations in voluntary disclosures can be explained by factors derived from institutional theory and ’international capital market pressures’. The results indicate that foreign ownership and international listing to some extent have a positive effect on the content of information in voluntary disclosures. Industry was another factor that had a significant influence on voluntary disclosures. One important finding is that regulation to some extent can stimulate voluntary disclosures; our results did not indicate an ’unintended chilling effect’ due to too much regulation. In general, the corporations disclosed more voluntary information after the introduction of IFRS. © 2009 Springer Science+Business Media, LLC.

Ort, förlag, år, upplaga, sidor
New York, NY: Springer-Verlag New York, 2010
Nyckelord
Agency theory, Regulation, Systems-oriented theories, Voluntary disclosures
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hh:diva-37550 (URN)10.1007/s10997-009-9104-y (DOI)2-s2.0-78249240603 (Scopus ID)
Anmärkning

Funding: The research has been partly financed by Kristianstad University College.

Tillgänglig från: 2018-07-11 Skapad: 2018-07-11 Senast uppdaterad: 2018-07-12Bibliografiskt granskad
Blank, V., Collin, S.-O. Y., Tagesson, T. & Broberg, P. (2009). Explaining Municipal Audit Costs: Considering the Principal. Halmstad: Halmstad University
Öppna denna publikation i ny flik eller fönster >>Explaining Municipal Audit Costs: Considering the Principal
2009 (Engelska)Rapport (Övrig (populärvetenskap, debatt, mm))
Abstract [en]

Studies of audit fees have focused on the audit market and on the organisational costs related to the production of audit. Audit is, however, an activity that is oriented towards the principal of the organisation, and could therefore be expected to vary according to the relationship between the agent and the principal, and vary according to the organisation of the principal. This is the governance issue of auditing. We hypothesize that audit fees are used mainly as a signalling device by agents and as a means of reducing conflict among agents when communicating to principals, be they citizen, the mass media or interest group. The model is tested on data from Swedish municipalities, thus extending the study of audit fees to political organisations. The test results supported the ordinary propositions of organisation and markets, as well as the proposition of the principal, thus suggesting that audit could be managed without managing auditors.

Ort, förlag, år, upplaga, sidor
Halmstad: Halmstad University, 2009. s. 38
Serie
Working Papers Series in Business Studies ; 2009:3
Nyckelord
Audit, Costs, Municipal
Nationell ämneskategori
Ekonomi och näringsliv
Identifikatorer
urn:nbn:se:hh:diva-2916 (URN)2082/3318 (Lokalt ID)2082/3318 (Arkivnummer)2082/3318 (OAI)
Tillgänglig från: 2009-09-03 Skapad: 2009-09-03 Senast uppdaterad: 2018-07-12Bibliografiskt granskad
Collin, S.-O. Y., Tagesson, T., Andersson, A., Cato, J. & Hansson, K. (2009). Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories. Critical Perspectives on Accounting, 20(2), 141-174
Öppna denna publikation i ny flik eller fönster >>Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories
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2009 (Engelska)Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, nr 2, s. 141-174Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative. © 2008 Elsevier Ltd. All rights reserved.

Ort, förlag, år, upplaga, sidor
Camden: Academic Press, 2009
Nyckelord
Accounting choice, Accounting standards, Positive accounting theory, Institutional theory, Eclectic accounting theory, Municipal corporation, Sweden
Nationell ämneskategori
Ekonomi och näringsliv
Identifikatorer
urn:nbn:se:hh:diva-2432 (URN)10.1016/j.cpa.2008.09.003 (DOI)2-s2.0-60849100202 (Scopus ID)2082/2834 (Lokalt ID)2082/2834 (Arkivnummer)2082/2834 (OAI)
Tillgänglig från: 2009-03-30 Skapad: 2009-03-30 Senast uppdaterad: 2018-07-12Bibliografiskt granskad
Collin, S.-O. Y. & Tagesson, T. (2009). Governance Strategies in local government: A study of the governance of municipal corporations in a Swedish municipality. Halmstad: Halmstad University
Öppna denna publikation i ny flik eller fönster >>Governance Strategies in local government: A study of the governance of municipal corporations in a Swedish municipality
2009 (Engelska)Rapport (Övrigt vetenskapligt)
Abstract [en]

Municipal corporations can be seen as a method of disintegrating municipal operations but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven corporations in one Swedish municipality, we found that emphasis was put on corporate strategy as a governance mechanism and that the board only retained a latent capacity. Furthermore, financial control and executive compensation were hardly ever used as a governance mechanism, which led us to formulate the ‘chamber concert’ hypothesis: The use of governance mechanisms is influenced by traditions, norms, knowledge, and governance needs.

Ort, förlag, år, upplaga, sidor
Halmstad: Halmstad University, 2009. s. 24
Serie
Working Papers Series in Business Studies ; 2009:2
Nyckelord
Governance, Municipal Corporations
Nationell ämneskategori
Samhällsvetenskap
Identifikatorer
urn:nbn:se:hh:diva-2231 (URN)2082/2633 (Lokalt ID)2082/2633 (Arkivnummer)2082/2633 (OAI)
Tillgänglig från: 2009-01-29 Skapad: 2009-01-29 Senast uppdaterad: 2018-07-12Bibliografiskt granskad
Tagesson, T., Blank, V., Broberg, P. & Collin, S.-O. (2009). What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations. Corporate Social Responsibility and Environmental Management, 16(6), 352-364
Öppna denna publikation i ny flik eller fönster >>What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations
2009 (Engelska)Ingår i: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, E-ISSN 1535-3966, Vol. 16, nr 6, s. 352-364Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations' websites. The empirical data in this study is based on annual financial statements and such websites. A multi-theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support the positive correlation of size and profitability with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment.

Ort, förlag, år, upplaga, sidor
New York: John Wiley & Sons, 2009
Nyckelord
CSER, social disclosures, websites
Nationell ämneskategori
Samhällsvetenskap
Identifikatorer
urn:nbn:se:hh:diva-18908 (URN)10.1002/csr.194 (DOI)000281647000005 ()2-s2.0-70450160687 (Scopus ID)
Tillgänglig från: 2012-06-26 Skapad: 2012-06-25 Senast uppdaterad: 2018-07-12Bibliografiskt granskad
Tagesson, T., Blank, V., Broberg, P. & Collin, S.-O. Y. (2009). What explains the extent and content of social disclosures on corporate websites?. Halmstad: Halmstad University
Öppna denna publikation i ny flik eller fönster >>What explains the extent and content of social disclosures on corporate websites?
2009 (Engelska)Rapport (Övrigt vetenskapligt)
Abstract [en]

The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations’ websites. The empirical data in this study is based on annual financial statements and such websites. A multi- theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support that size and profitability are positively correlated with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content.

Ort, förlag, år, upplaga, sidor
Halmstad: Halmstad University, 2009. s. 25
Serie
Working Papers Series in Business Studies ; 2009:1
Nyckelord
Content, Corporate Websites
Nationell ämneskategori
Samhällsvetenskap
Identifikatorer
urn:nbn:se:hh:diva-2230 (URN)2082/2632 (Lokalt ID)2082/2632 (Arkivnummer)2082/2632 (OAI)
Tillgänglig från: 2009-01-29 Skapad: 2009-01-29 Senast uppdaterad: 2018-07-12Bibliografiskt granskad
Collin, S.-O. Y. (2008). The Boards Functional Emphasis: A Contingency Approach. Corporate Ownership & Control, 6(2), 73-88
Öppna denna publikation i ny flik eller fönster >>The Boards Functional Emphasis: A Contingency Approach
2008 (Engelska)Ingår i: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 6, nr 2, s. 73-88Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

The understanding of the board of a corporation and its behavior is limited, despite the board’s societal importance. We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony.

Ort, förlag, år, upplaga, sidor
Sumy: Virtus InterPress, 2008
Nyckelord
The Board, Functional Emphasis, Conflict Resolution Function, Functional disharmony
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hh:diva-2228 (URN)10.22495/cocv6i2p7 (DOI)2-s2.0-77951440624 (Scopus ID)
Forskningsfinansiär
Riksbankens Jubileumsfond
Tillgänglig från: 2009-01-29 Skapad: 2009-01-29 Senast uppdaterad: 2019-09-26Bibliografiskt granskad
Collin, S.-O. Y. (2008). The boards functional emphasis a contingency approach. Corporate Board: Role, Duties & Composition, 4(2), 24-39
Öppna denna publikation i ny flik eller fönster >>The boards functional emphasis a contingency approach
2008 (Engelska)Ingår i: Corporate Board: Role, Duties & Composition, ISSN 1810-8601, E-ISSN 2312-2722, Vol. 4, nr 2, s. 24-39Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

The understanding of the board of a corporation and its behavior is limited, despite the board’s societal importance. We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony. © 2008 Virtus Interpress.

Ort, förlag, år, upplaga, sidor
Sumy: Virtus InterPress, 2008
Nyckelord
The Board, Functional Emphasis, Conflict Resolution Function, Functional disharmony
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hh:diva-39348 (URN)10.22495/cbv4i2art2 (DOI)2-s2.0-84901379826 (Scopus ID)
Forskningsfinansiär
Riksbankens Jubileumsfond
Tillgänglig från: 2019-07-02 Skapad: 2019-07-02 Senast uppdaterad: 2019-09-26Bibliografiskt granskad
Organisationer
Identifikatorer
ORCID-id: ORCID iD iconorcid.org/0000-0001-5098-1618

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