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  • Resultat 1-10 av 1848
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  • Liff, Roy, 1951-, et al. (författare)
  • Usefullness of Enterprise Risk Management in two banks
  • 2018
  • Ingår i: Qualitative Research in Accounting & Management/Emerald. - 1176-6093.
  • Tidskriftsartikel (refereegranskat)abstract
    • The purpose is to investigate how the management control system, the bank’s control package, influences opinion about the usefulness of risk measurement (RM) in different control contexts before and after a financial crisis, in order to understand what influences the usefulness of Enterprise RM (ERM) manifested in RM. The study is based on semi-structured interviews in 2000–2010, with senior bank managers of two international banks (Bank A and Bank B) – both ranking among the top 100 in the world, but differing structurally and culturally. The two banks took opposite trajectories. Bank A went from high to low expectations of usefulness; Bank B went from low to high expectations. The different attitudes towards RM exhibited by Bank A and Bank B are explained by differences in their control packages, manifested by technocratic control and socio-ideology. This study reveals that there are not merely different degrees of RM usage in the two banks, but that they also show two diverting trajectories. Given this finding, the significance of the organization structure and its control packages (especially the alignment between these two factors) is analysed to find a plausible explanation for the different experiences of senior managers towards the usefulness of RM. This study contributes to ERM research and to the contingency theory of management accounting.
  • Aijmer, Göran, 1936- (författare)
  • Ancestral Force in Iconic Imagery: Death and Continuance in a South China Village
  • 2017
  • Ingår i: Journal of Chinese Religions. - 0737-769X. ; 45:2, s. 151-171
  • Tidskriftsartikel (refereegranskat)abstract
    • This essay discusses idioms of continuance in a village in southeast China, based on what was recorded some one hundred years ago by an American sociologist, Daniel Harrison Kulp II, and his research team. This discussion is focused on the cult of the dead with a bearing on the construction of a powerful past influencing the building of a future, in terms of both agricultural production and the creation of new children. The discussion suggests that the iconic imagery of ancestral force as propelling the vegetative power of the earth was transformed here along with certain changes in the productive order, while the social aspect of the dead as constructors of the future lineage community remained conservatively intact, despite some dramatic innovations in the operational order. It also suggests that the strong canopy of agnatic ideology expressed in the cult of the dead found a counterpoint in a local temple.
  • Boholm, Max, 1982- (författare)
  • The semantic field of risk
  • 2017
  • Ingår i: Safety Science. - 0925-7535. ; 92
  • Tidskriftsartikel (refereegranskat)abstract
    • A recurring theoretical focus in risk and safety research is the analysis of certain concepts of special interest (e.g. the concepts of risk, safety, and hazard) and how they are related. Together, related concepts form networks sometimes referred to as ‘semantic fields’. In this paper, the semantic field of risk is identified and analysed. Based on dictionaries, thesauri, and other lexicological resources, 244 words related to the concept of risk are identified. These words are classified into 25 specific categories based on their type of semantic relationship to the risk concept. Based on this semantic field analysis, three implications for risk and safety research are discussed: (i) the merit of an extensive and general overview of a conceptual field (previously subject to only partial and scattered treatment) for future analysis, (ii) methodological consequences for the study of social processes addressing risk and safety issues, and (iii) the opportunity for cross-cultural comparison.
  • Boholm, Åsa, 1953-, et al. (författare)
  • Experts’ understandings of drinking water risk management in a climate change scenario
  • 2017
  • Ingår i: Climate Risk Management. - 2212-0963. ; 16, s. 133-144
  • Tidskriftsartikel (refereegranskat)abstract
    • The challenges for society presented by climate change are complex and demanding. This paper focuses on one particular resource of utmost necessity and vulnerability to climate change: namely, the provisioning of safe drinking water. From a critical perspective on the role of expertise in risk debates, this paper looks at how Swedish experts understand risk to drinking water in a climate change scenario and how they reason about challenges to risk management and adaptation strategies. The empirical material derives from ten in-depth semi-structured interviews with experts, employed both at government agencies and at universities, and with disciplinary backgrounds in a variety of fields (water engineering, planning, geology and environmental chemistry). The experts understand risk factors affecting both drinking water quality and availability as complex and systemically interrelated. A lack of political saliency of drinking water as a public service is identified as an obstacle to the development of robust adaptation strategies. Another area of concern relates to the geographical, organizational and institutional boundaries (regulatory, political and epistemological) between the plethora of public actors with partly overlapping and sometimes unclear responsibilities for the provisioning of safe drinking water. The study concludes that climate change adaptation regarding drinking water provisioning will require a new integration of the knowledge of systemic risk relations, in combination with more efficient agency collaboration based on a clear demarcation of responsibility between actors.
  • Corvellec, Hervé, 1961-, et al. (författare)
  • Barbara Czarniawska. Organizational change: Fashions, Institutions and Translations
  • 2017
  • Ingår i: Szabla, David B., Pasmore, William A., Barnes, Mary A., & Gipson, Asha N. (eds.) The Palgrave Handbook of Organizational Change Thinkers. - Springer International Publishing. - 978-3-319-49820-1
  • Bokkapitel (refereegranskat)abstract
    • Combining neo-institutionalism, actor network theory, and Gabriel Tarde’s sociology, Czarniawska considers the key driver of organizational change to be imitation but an imitation that rests on translation. Organizations emulate one another by translating fashionable ideas according to their understanding, traditions, needs, and means. As translation in this tradition always entails a transformation of the translated idea or object, unexpected consequences will be expected. She does not consider these consequences to be necessarily negative; however, because if stabilized and institutionalized, unintended change can turn out to be as positive as planned change. A further strength of Czarniawska’s is her ability to provide methodological tools that follow the translation processes for change: organizational ethnographies, narrative methodology, and shadowing.
  • Czarniawska, Barbara, 1948- (författare)
  • A willing slave: reflections on e-books
  • 2017
  • Ingår i: Consumption Markets & Culture. - 1025-3866. ; 20:4, s. 364-367
  • Tidskriftsartikel (övrigt vetenskapligt)abstract
    • This text is a personal confession projected at the background and history of e-books. Like with any new technologies, their introduction evoked hopes and fears. As technical problems vanish, and new habits are forming, the readership of e-books grows.
  • Czarniawska, Barbara, 1948- (författare)
  • Actor-Network Theory
  • 2017
  • Ingår i: Langley, Ann & Tsoukas, Haridimos (red.) The SAGE handbook of process organization studies.. - London : Sage. - 9781446297018
  • Bokkapitel (övrigt vetenskapligt)
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