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Mutiganda, J. C., Wiitavaara, B., Heiden, M., Svensson, S., Fagerström, A., Bergström, G. & Aboagye, E. (2022). A systematic review of the research on telework and organizational economic performance indicators. Frontiers in Psychology, 13, Article ID 1035310.
Open this publication in new window or tab >>A systematic review of the research on telework and organizational economic performance indicators
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2022 (English)In: Frontiers in Psychology, E-ISSN 1664-1078, Vol. 13, article id 1035310Article, review/survey (Refereed) Published
Abstract [en]

Introduction: A systematic review is conducted in the study to investigate the relationship between telework and organizational economic performance indicators such as self-reported employee performance, organizational performance, actual employee turnover rates, or intentions.

Methods: The databases Scopus, Business Source Premier, and Web of Science were used to conduct a literature search. Original articles published from 2000 and up to May 2021 were selected. Studies were screened for inclusion independently by review pairs and data were extracted. The Mixed Methods Appraisal Tool (MMAT) was used to evaluate the quality of the studies included.

Results: Forty-three studies were included with some addressing multiple outcomes. Self-reported performance was higher for teleworking employees compared to those working in the ordinary workplace. The extent of the change in performance was dependent on individual characteristics and the extent of the teleworking practice in the organization. Telework was also associated with increased organizational performance, particularly in homogenous samples with unique work tasks. When telework is voluntary, it appears that both actual employee turnover rates and intentions to leave the organization are lower.

Discussion: Further research with high-quality prospective designs is necessary to properly understand the contribution of telework to organizational economic performance indicators.

Place, publisher, year, edition, pages
Frontiers, 2022
Keywords
telework, employee turnover, systematic review, organizational economic performance, employee perceived performance
National Category
Other Social Sciences
Research subject
Health-Promoting Work, Flexibelt arbete
Identifiers
urn:nbn:se:hig:diva-40580 (URN)10.3389/fpsyg.2022.1035310 (DOI)000907117300001 ()36619046 (PubMedID)2-s2.0-85145503539 (Scopus ID)
Funder
Forte, Swedish Research Council for Health, Working Life and Welfare, 2019-01257
Available from: 2022-12-07 Created: 2022-12-07 Last updated: 2023-04-14Bibliographically approved
Svensson, S., Hallman, D., Mathiassen, S. E., Heiden, M., Fagerström, A., Mutiganda, J. C. & Bergström, G. (2022). Flexible work: Opportunity and Challenge (FLOC) for individual, social and economic sustainability. Protocol for a prospective cohort study of non-standard employment and flexible work arrangements in Sweden. BMJ Open, 12(7), Article ID e057409.
Open this publication in new window or tab >>Flexible work: Opportunity and Challenge (FLOC) for individual, social and economic sustainability. Protocol for a prospective cohort study of non-standard employment and flexible work arrangements in Sweden
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2022 (English)In: BMJ Open, E-ISSN 2044-6055, Vol. 12, no 7, article id e057409Article in journal (Refereed) Published
Abstract [en]

Introduction

Flexibility in working life, including non-standard employment (NSE) and flexible work arrangements (FWAs), offers the organisation a better ability to adapt to changing conditions while also posing considerable challenges for organisations as well as workers. The aim of the Flexible Work: Opportunity and Challenge (FLOC) study is to investigate associations between NSE and FWA on the one hand, and individual, social and economic sustainability on the other.

Methods and analysis This prospective open cohort study targets approximately 8000 workers 18–65 years old in 8–10 public and private organisations in Sweden. We will use a comprehensive battery of measurement methods addressing financial performance, physical and psychosocial exposures, and physical and mental health, both at the organisational and the individual level. Methods include valid survey questionnaires and register data, and, in subpopulations, technical measurements, interviews and diaries. Main exposures are type of employment and type of work arrangement. Main outcomes are indicators of social and economic sustainability and, at the individual level, health and well-being. Data, collected over 54 months at approximately 18-month intervals, will be analysed using multivariate methods considering main effects as well as potential effect modifiers. The analyses will take into account that respondents are nested in organisations, divisions and/or have specific managers.

Ethics and dissemination: FLOC is approved by the Swedish Ethical Review Authority (decision numbers 2019–06220, 2020–06094 and 2021–02725). Data will be published in peer-reviewed journals and presented at international conferences, and researchers will assist the organisations in improving policies and routines for employment and organisation of work.

Place, publisher, year, edition, pages
BMJ, 2022
National Category
Occupational Health and Environmental Health
Research subject
Health-Promoting Work, Flexibelt arbete; Intelligent Industry
Identifiers
urn:nbn:se:hig:diva-39435 (URN)10.1136/bmjopen-2021-057409 (DOI)000823695600022 ()35820754 (PubMedID)2-s2.0-85133909570 (Scopus ID)
Funder
Forte, Swedish Research Council for Health, Working Life and Welfare, 2019-01257
Available from: 2022-07-04 Created: 2022-07-04 Last updated: 2024-04-26Bibliographically approved
Rahi, F., Johansson, J., Fagerström, A. & Blomkvist, M. (2022). Sustainability Reporting and Management Control System: A Structured Literature Review. Journal of Risk and Financial Management, 15(12), Article ID 562.
Open this publication in new window or tab >>Sustainability Reporting and Management Control System: A Structured Literature Review
2022 (English)In: Journal of Risk and Financial Management, E-ISSN 1911-8074, Vol. 15, no 12, article id 562Article, review/survey (Refereed) Published
Abstract [en]

The purpose of this paper is to contribute to the management accounting literature by reviewing how previous studies conceptualised the relationship between sustainability reporting and management control systems, analysing the main themes and discussing potential future developments of the sustainability reporting and management control systems (SRMCS) research agenda. This study builds on the structured literature review method by categorising and synthesising 15 years of research into the topic “sustainability reporting and management control”. Approximately 500 relevant articles were identified in the first round of searching Google Scholar and Scopus with the selected keywords, but after filtering and manual assessment, 45 articles were selected for the full review. Coding reliability was maintained with the K-alpha test. Our findings divulge that the researcher looks at the management control and the sustainability reporting agenda with just one eye. They either focus on management control or sustainability reporting. Very little research focuses on relationships. In addition, from the methodological point of view, we found that qualitative case studies and interviews dominate the field, together with commentary papers. We proposed a framework showing a complex and multifaceted relationship (a spider diagram) to conceptualise the synthesis of the literature. This framework is intended as a blueprint for the relationship between sustainability reporting and management control in order to design and redesign a company’s internal strategies on management control systems (MCS).

Place, publisher, year, edition, pages
MDPI, 2022
Keywords
Sustainability report; integrated report; management control system; structured literature review; management accounting
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-40546 (URN)10.3390/jrfm15120562 (DOI)000902560300001 ()2-s2.0-85144732298 (Scopus ID)
Available from: 2022-12-02 Created: 2022-12-02 Last updated: 2023-02-27Bibliographically approved
Fagerström, A., Hartwig, F. & Mutiganda, J. C. (2021). A New and Extended Balance Sheet for Sustainable Business. Sustainability and Climate Change, 14(5), 282-287
Open this publication in new window or tab >>A New and Extended Balance Sheet for Sustainable Business
2021 (English)In: Sustainability and Climate Change, ISSN 2692-2924, Vol. 14, no 5, p. 282-287Article in journal (Refereed) Published
Abstract [en]

Driven by external pressure, enterprises have begun to recognize the importance of sustainability. However, current sustainability reporting systems require improvements to include ways of measuring sustainability. This article presents a framework of a sustainable balance sheet (SBS) that is an extended version of a traditional balance sheet. The conceptual tools of this SBS framework come from relevant parts of resource theory and Vatter’s fund theory (Vatter, 1947).

Place, publisher, year, edition, pages
Mary Ann Liebert, 2021
Keywords
Balance sheet, sustainability accounting, sustainability reporting
National Category
Business Administration
Research subject
Health-Promoting Work; Intelligent Industry
Identifiers
urn:nbn:se:hig:diva-36970 (URN)10.1089/scc.2021.0023 (DOI)2-s2.0-85117500425 (Scopus ID)
Available from: 2021-08-30 Created: 2021-08-30 Last updated: 2021-11-01Bibliographically approved
Fagerström, A. (2020). Accounting as a tool for sustainable business. In: Tonny Stenheim og Kari Birkeland (Ed.), Finansiell og ikke-finansiell rapportering: trender og utvikling: Festskrift til Hans Robert Schwencke (pp. 191-218). Oslo: Gyldendal Akademisk
Open this publication in new window or tab >>Accounting as a tool for sustainable business
2020 (English)In: Finansiell og ikke-finansiell rapportering: trender og utvikling: Festskrift til Hans Robert Schwencke / [ed] Tonny Stenheim og Kari Birkeland, Oslo: Gyldendal Akademisk, 2020, p. 191-218Chapter in book (Refereed)
Abstract [en]

Accounting is a tool that has been used for hundreds of years in order to provide enterprises and stakeholders with information needed for decisions. Accounting has developed because of the changing needs for information. During the last decades, the need for a new type of information has emerged for enterprises and organizations and for their stakeholders that have ambitions and strategies for sustainable operations. This newly emerging need has increased the demand for reliable information about sustainability indicators for and from enterprises.

This chapter discusses and argues for an extension of accounting as a tool to present information on sustainability dimensions of enterprises. Sustainable enterprise theory and modified accounting postulates are introduced and discussed from the perspective of both internal and external reporting. Evidence from practice illustrates the need for an accounting concept of sustainability reporting.

This chapter concludes that accounting and auditing professions need to take part in the development of sustainability reporting. New and adapted normative equity theories are the bases for a framework for sustainability accounting and reporting. The framework also facilitates audits of sustainability reports and internal control.

Place, publisher, year, edition, pages
Oslo: Gyldendal Akademisk, 2020
Keywords
Sustainability, accounting, reporting, management control, audit and assurance, sustainable business
National Category
Economics and Business
Identifiers
urn:nbn:se:hig:diva-34522 (URN)978-82-05-54632-5 (ISBN)
Funder
Wallenberg Foundations
Available from: 2020-12-05 Created: 2020-12-05 Last updated: 2021-06-21Bibliographically approved
Hartwig, F., Kågström, J. & Fagerström, A. (2019). Make accounting relevant again: A conceptual model on how to include external effects in financial reports. In: : . Paper presented at ICBEFR 2019 : International Conference on Business, Economics and Finance Research, 15-16 augusti, 2019, Barcelona, Spain.
Open this publication in new window or tab >>Make accounting relevant again: A conceptual model on how to include external effects in financial reports
2019 (English)Conference paper, Oral presentation with published abstract (Refereed)
Keywords
Accounting, balance sheet, external effects, income statement, sustainability reporting
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-29567 (URN)
Conference
ICBEFR 2019 : International Conference on Business, Economics and Finance Research, 15-16 augusti, 2019, Barcelona, Spain
Available from: 2019-05-17 Created: 2019-05-17 Last updated: 2019-08-08Bibliographically approved
Hartwig, F., Kågström, J. & Fagerström, A. (2019). Sustainability Accounting for Externalities. Sustainability: The Journal of Record, 12(3), 158-162
Open this publication in new window or tab >>Sustainability Accounting for Externalities
2019 (English)In: Sustainability: The Journal of Record, ISSN 1937-0695, E-ISSN 1937-0709, Vol. 12, no 3, p. 158-162Article, review/survey (Refereed) Published
Abstract [en]

As companies' impacts on society receive increasing attention, higher expectations are placed on accounting systems to consider effects on internal and external stakeholders. With a broader sustainability perspective, impacts of external effects caused by companies' operations are made visible in financial reports. This article argues that externalities should be recognized in financial reports and proposes ways to extend traditional balance sheets and income statements with information on companies' environmental, social, and economic impacts on society.

Place, publisher, year, edition, pages
New Rochelle, NY, USA: Mary Ann Liebert, 2019
Keywords
Accounting, alternative balance sheet, alternative income statement, externalities, internalize, sustainability
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-30112 (URN)10.1089/sus.2019.0009 (DOI)2-s2.0-85068047399 (Scopus ID)
Available from: 2019-06-20 Created: 2019-06-20 Last updated: 2019-08-22Bibliographically approved
Hartwig, F., Fagerström, A. & Kågström, J. (2018). Redovisning av externaliteter - några reflektioner. Balans : tidskrift för redovisning och revision, 3, 25-28
Open this publication in new window or tab >>Redovisning av externaliteter - några reflektioner
2018 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 3, p. 25-28Article in journal (Other academic) Published
Abstract [sv]

I takt med att företagens effekter på det omgivande samhället uppmärksammas ställs också högre krav på att redovisningen breddas. Med ett bredare hållbarhetsperspektiv kan värdet av de externa effekter som företagets verksamhet ger upphov till synliggöras i redovisningen. I den här artikeln ges ett tentativt förslag på hur det till den traditionella balans- och resultaträkningen går att addera värdet av företagets externa miljöeffekter och sociala effekter.

Place, publisher, year, edition, pages
FAR, 2018
Keywords
Externaliteter, externa effekter, hållbarhet, redovisning, internalisering, sociala, miljömässiga
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-27638 (URN)
Available from: 2018-08-14 Created: 2018-08-14 Last updated: 2022-01-10Bibliographically approved
Fagerström, A., Cunningham, G. & Hartwig, F. (2018). Sustainable Enterprise Theory, SET: A Starting Point for Reporting Sustainable Business Values. In: : . Paper presented at ICBMA 2018 : 20th International Conference on Business Management and Accounting, 22-23 januari, 2018, Dubai, United Arabs Emirates.
Open this publication in new window or tab >>Sustainable Enterprise Theory, SET: A Starting Point for Reporting Sustainable Business Values
2018 (English)Conference paper, Oral presentation with published abstract (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-26151 (URN)
Conference
ICBMA 2018 : 20th International Conference on Business Management and Accounting, 22-23 januari, 2018, Dubai, United Arabs Emirates
Available from: 2018-02-13 Created: 2018-02-13 Last updated: 2018-03-13Bibliographically approved
Fagerström, A. & Cunningham, G. (Eds.). (2017). A good life for all: Essays on sustainability celebrating 60 years of making life better (1ed.). Mjölby: Atremi AB
Open this publication in new window or tab >>A good life for all: Essays on sustainability celebrating 60 years of making life better
2017 (English)Collection (editor) (Other academic)
Abstract [en]

For a better world now and in the future

For a world that sustains itself for genereations to come, the University of Gävle is an ambitious and development-oriented organization with a focus on sustainability now and in the future. Under the leadership of Dr. Maj-Britt Johansson, the University is creating a sustainable community. This book commemorates her efforts in hounour of her 60th birthday.

The ten essays here show the wide variety of sustainability activities under her leadership, not limited to ecological issues, includning science, social work, building design and contruction, and World Hertiage sites, along with a variety of other cutting-edge topics.

Place, publisher, year, edition, pages
Mjölby: Atremi AB, 2017. p. 187 Edition: 1
National Category
Economics and Business Environmental Sciences
Identifiers
urn:nbn:se:hig:diva-23597 (URN)978-91-7527-174-3 (ISBN)
Note

It is a real privilege to edit a book for Maj-Britt Johansson to commemorateher many years of making life better for all and the world more sustainable in many ways. Her leadership to promote the University of Gävle as a sustainable university is especially commendable as described in the first two essays.

Through her own accomplishments, she has brought rigour into the process of developing sustainability in her area of endeavour and has fostered that rigour at the University of Gävle. This leadership has led to a rigorous critical analysis of the science of sustainability research in the third essay. Under her leadership, the notion of sustainability has extended well beyond concern for the ecology and natural sciences. Two essays demonstrate the impact of social work on sustainable lives both in practice and in research.

The next essay demonstrates the crucial importance of building design and construction for sustainability, one of the major research areas of the University of Gävle in energy systems and buildings.

Her international focus leading the University of Gävle to a more international posture is consistent with the next essay focusing on corporate social responsibility, an element of sustainability in a developing country environment. Under her leadership and the sustainability structure she has established, it is apparent that theory development is the next step. The next paper presents an innovative and well-received sustainable enterprise theory. This theory is then used in the next charming essay about the World Heritage site, the decorated farmhouses in Hälsingland. The final essay also uses the theory to develop a comprehensive set of sustainability indicators.

Thanks to the authors of this book for the great opportunity to edit the bookand taking a step forward in the area of sustainability.

Available from: 2017-02-10 Created: 2017-02-10 Last updated: 2022-12-13Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-6047-1790

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