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  • 1.
    Argento, Daniela
    et al.
    Department of Business and Social Studies, University of Siena, Siena, Italy.
    Grossi, Giuseppe
    Department of Business and Social Studies, University of Siena, Siena, Italy.
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Collin, Sven-Olof
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The ‘externalisation’ of local public service delivery: experience in Italy and Sweden2010Inngår i: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, nr 1, s. 41-56Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 2.
    Blank, Veronica
    et al.
    Ernst & Young AB.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Broberg, Pernilla
    Lund University.
    Explaining Municipal Audit Costs: Considering the Principal2009Rapport (Annet (populærvitenskap, 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.

  • 3.
    Broberg, Pernilla
    et al.
    Department of Business Administration, School of Economics and Management, Lund University, Lund, Sweden.
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Collin, Sven-Olof
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    What explains variation in voluntary disclosure?: A study of the annual reports of corporations listed on the Stockholm Stock Exchange2010Inngår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 14, nr 4, s. 351-377Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 4.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Governance Strategies in local government: A study of the governance of municipal corporations in a Swedish municipality2009Rapport (Annet vitenskapelig)
    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.

  • 5.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Governance strategies in local government: a study of the governance of municipal corporations in a Swedish municipality2010Inngår i: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, nr 4, s. 373-389Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 6.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Andersson, A.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Cato, J.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Hansson, K.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories2009Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, nr 2, s. 141-174Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 7.
    Grossi, Giuseppe
    et al.
    Department of Business and Social Studies, Siena University, Siena, Italy.
    Newberry, Susan
    Faculty of Economics and Business, University of Sydney, Sydney, Australia.
    Bergmann, Andreas
    Zurich University of Applied Sciences (ZHAW), Winterthur, Switzerland.
    Bietenhader, Daniel
    Institute of Public Management, Zurich University of Applied Sciences (ZHAW), Winterthur, Switzerland.
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Christiaens, Johan
    Ghent University, Ghent, Belgium.
    Van Cauwenberge, Philippe
    Ghent University, Ghent, Belgium.
    Rommel, Jan
    Catholic University Leuven, Leuven, Belgium.
    Theme: Whole of government accounting – international trends2009Inngår i: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 29, nr 4, s. 209-218Artikkel i tidsskrift (Fagfellevurdert)
  • 8.
    Tagesson, Torbjorn
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Blank, Veronica
    Ernst and Young, Malmö, Sweden.
    Broberg, Pernilla
    Lund University, Lund, Sweden.
    Collin, Sven-Olof
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations2009Inngår i: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, E-ISSN 1535-3966, Vol. 16, nr 6, s. 352-364Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 9.
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Arguments for proportional consolidation; the case of Swedish local government2009Inngår i: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 29, nr 4, s. 215-216Artikkel i tidsskrift (Annet vitenskapelig)
  • 10.
    Tagesson, Torbjörn
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Blank, Veronica
    Ernst & Young AB.
    Broberg, Pernilla
    Lund University.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    What explains the extent and content of social disclosures on corporate websites?2009Rapport (Annet vitenskapelig)
    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.

  • 11.
    Tagesson, Torbjörn
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Klugman, Michelle
    Kristianstad University.
    Lindvall, Maria
    Kristianstad University.
    Social disclosures in Swedish municipalities’ annual financial statements2009Rapport (Annet (populærvitenskap, debatt, mm))
    Abstract [en]

    Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual financial statements and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The study reveals that municipalities in general report very little social information. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. In general, the same variables that explain the extent of social disclosures also seem to explain differences in the content of disclosures between different municipalities.

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