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Österlund, Urban
Publications (10 of 14) Show all publications
Österlund, U. & Ljungkvist, T. (2018). Quasi-markets and abnormal growth: The case of the Swedish personal assistant industry. In: : . Paper presented at International Academy of Business and Public Administration Disciplines (IABPAD) Conference, Orlando, Florida, USA, January 2-5, 2018.
Open this publication in new window or tab >>Quasi-markets and abnormal growth: The case of the Swedish personal assistant industry
2018 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13755 (URN)
Conference
International Academy of Business and Public Administration Disciplines (IABPAD) Conference, Orlando, Florida, USA, January 2-5, 2018
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Ljungkvist, T. & Österlund, U. (2018). Quasi-markets and abnormal growth: The case of the Swedish personal care assistance industry. International Journal of Business Strategy, 18(2), 5-22
Open this publication in new window or tab >>Quasi-markets and abnormal growth: The case of the Swedish personal care assistance industry
2018 (English)In: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 18, no 2, p. 5-22Article in journal (Refereed) Published
Abstract [en]

Purpose: The purpose of this study is to understand the growth of a quasi-market industry and the distribution of capital generated by the industry’s private companies. Methodology: Using a longitudinal case study approach, descriptive panel data and a regression analysis highlight the development of medium-sized Swedish companies within the personal care assistance (PA) industry. Findings: This study demonstrates a quasi-market growth cycle and how the hierarchical organizational dimension explains key figure differences between the business types of independent firms (undivisionalized) and conglomerate subsidiaries. Originality: This study is the first to reveal that quasi-market conditions open up for broad redistributions of capital to non-related conglomerate-owned industries. Thereby, non-intended industries receive public funding advantages.

Keywords
Quasi-market, distributable capital, personal care assistance industry, panel data, Sweden
National Category
Business Administration
Research subject
Strategic Entrepreneurship
Identifiers
urn:nbn:se:hb:diva-15165 (URN)10.18374/IJBS-18-2.1 (DOI)
Available from: 2018-10-03 Created: 2018-10-05 Last updated: 2018-11-16Bibliographically approved
Petreski, A., Stephan, A. & Österlund, U. (2017). The impact of mandatory amortization of mortgage loans on the housing market. In: : . Paper presented at 11th International Conference on Computational and Financial Econometrics (CFE) 2017, London UK, 16-18 December, 2017.
Open this publication in new window or tab >>The impact of mandatory amortization of mortgage loans on the housing market
2017 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Using transactions data on apartment sales in Sweden, and taking in consideration the decision made by Swedish Riksbank, we examined the effect of mandatory mortgage amortization on apartment prices. In addition, we examined the effect on apartment demand preferences. For this purpose, we created indices of apartment prices using traditional hedonic models. We applied the spatial model in estimating a zone level apartment price index. With the created indices, we studied the effect on apartment prices by using the traditional panel data method. The propensity score model was used to analyze the effect of the decision on the property prices. We applied different time periods as the event window (quarter, 2 quarters, 1 year, 2 years). Finally, we tested several cut-off time points. We found no effect of the Riksbank decision on apartment prices, however we found a change in apartment preferences.

National Category
Economics
Identifiers
urn:nbn:se:hb:diva-13748 (URN)
Conference
11th International Conference on Computational and Financial Econometrics (CFE) 2017, London UK, 16-18 December, 2017
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Ljungkvist, T. & Österlund, U. (2016). Dubious entrepreneurship and abnormal growth in a quasi-market. In: : . Paper presented at International Academy of Business and Public Administration Disciplines (IABPAD) Conference, New Orleans LA USA, October 19-22, 2016.
Open this publication in new window or tab >>Dubious entrepreneurship and abnormal growth in a quasi-market
2016 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13743 (URN)
Conference
International Academy of Business and Public Administration Disciplines (IABPAD) Conference, New Orleans LA USA, October 19-22, 2016
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Pashang, H., Österlund, U., Johansson, K. & Ljungkvist, T. (2015). Accounting principles and judgement. International Journal of Business Strategy, 15(2), 69-82
Open this publication in new window or tab >>Accounting principles and judgement
2015 (English)In: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 15, no 2, p. 69-82Article in journal (Refereed) Published
Abstract [en]

Accounting principles are a set of ethical constructs that primarily serve to shift accounting towards the locus of ethical judgment. As such, principles help putting the ethical accountability at the “fields” of the entities and provide judgmental relationships or “fit” between ethical consideration and standards as well as various practices of accounting in innumerable ways. However, the current research debates of the ethical issues in accounting have been discursively shaped upon a set of distinctions that researchers make between two sets of dominant standards. These standards are drawn from the contexts of U.S, respectively International Accounting Standards Board (IASB) codifications. This notion should be added that these standards are uncritically defined as being either rules-based or principles-based. In fact, the current accounting debate treats the ethical issues in accounting through the focus on the technical features of the standards. This study will argue that the ethical problem of accounting cannot be adequately approached by the repeated references into the technical natures of the rules-based and principles-based standards. By highlighting the ethical roots of the accounting principles, we will emphasize that analysis of the standards and ethical issues in accounting needs to be judgmentally associated with the propositional promises of the accounting principles.

Place, publisher, year, edition, pages
International Academy of Business and Economics (IABE), 2015
Keywords
Accounting Principles, Accounting judgement, Accounting Representation of the Substantial Events
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13747 (URN)10.18374/IJBS-15-2.5 (DOI)
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Österlund, U. & Ljungkvist, T. (2015). Effects of capital structure, composition of managament team and performance among Swedish SME companies. In: : . Paper presented at 11th International Business and Social Sciences Research Conference, Dubai, 8-9 January 2015.
Open this publication in new window or tab >>Effects of capital structure, composition of managament team and performance among Swedish SME companies
2015 (English)Conference paper, Oral presentation with published abstract (Refereed)
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-13754 (URN)
Conference
11th International Business and Social Sciences Research Conference, Dubai, 8-9 January 2015
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Österlund, U. (2015). Inconsistency and ambiguity in the research on capital structure. In: : . Paper presented at International Academy of Business and Public Administration Disciplines (IABPAD) Conference, Las Vegas, Nevada, USA, October 22-25, 2015.
Open this publication in new window or tab >>Inconsistency and ambiguity in the research on capital structure
2015 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13753 (URN)
Conference
International Academy of Business and Public Administration Disciplines (IABPAD) Conference, Las Vegas, Nevada, USA, October 22-25, 2015
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Pashang, H., Österlund, U. & Johansson, K. (2014). Cost accounting, ethical accountability, and accounting principles. Journal of Modern Accounting and Auditing, 10(1), 20-31
Open this publication in new window or tab >>Cost accounting, ethical accountability, and accounting principles
2014 (English)In: Journal of Modern Accounting and Auditing, ISSN 1548-6583, E-ISSN 1935-9683, Vol. 10, no 1, p. 20-31Article in journal (Refereed) Published
Abstract [en]

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been eriously undermined.  

Keywords
accountability deficit, principle of invested cost, ethical accountability
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13745 (URN)10.17265/1548-6583/2014.01.002 (DOI)
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Pashang, H. & Österlund, U. (2014). Exploring the current methodologies of the foreign currency translation: An accountabilitly perspective. In: : . Paper presented at International Academy of Business and Economics (IABE) - Verona, Italy, June 27-29, 2014.
Open this publication in new window or tab >>Exploring the current methodologies of the foreign currency translation: An accountabilitly perspective
2014 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13744 (URN)
Conference
International Academy of Business and Economics (IABE) - Verona, Italy, June 27-29, 2014
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
Österlund, U. (2014). Inconsistency and ambiguity in the research on capital structure. In: : . Paper presented at International Academy of Business and Public Administration Disciplines (IABPAD) Conference, Dallas, Texas, USA, April 24-27, 2014.
Open this publication in new window or tab >>Inconsistency and ambiguity in the research on capital structure
2014 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hb:diva-13752 (URN)
Conference
International Academy of Business and Public Administration Disciplines (IABPAD) Conference, Dallas, Texas, USA, April 24-27, 2014
Available from: 2018-03-14 Created: 2018-03-14 Last updated: 2018-03-14Bibliographically approved
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