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  • 1.
    Ljungkvist, Torbjörn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande.
    Österlund, Urban
    Högskolan i Borås, Akademin för textil, teknik och ekonomi. University of Jönköping / University of Borås.
    Quasi-markets and abnormal growth: The case of the Swedish personal care assistance industry2018Inngår i: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 18, nr 2, s. 5-22Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 2. Pashang, Hossein
    et al.
    Österlund, Urban
    Högskolan i Borås, Akademin för textil, teknik och ekonomi.
    Johansson, Kjell
    Ljungkvist, Torbjörn
    Accounting principles and judgement2015Inngår i: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 15, nr 2, s. 69-82Artikkel i tidsskrift (Fagfellevurdert)
    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.

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