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Kågström, Jonas, UniversitetslektorORCID iD iconorcid.org/0000-0002-0044-1354
Publications (9 of 9) Show all publications
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.

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: 2019-08-08Bibliographically approved
Kågström, J., Nilsson, E. B. & Johansson, M. (2014). Påverka beteende genom systematisk återkoppling. Malmö: Avfall Sverige
Open this publication in new window or tab >>Påverka beteende genom systematisk återkoppling
2014 (Swedish)Report (Other academic)
Abstract [sv]

Kunskapen om hur vi kommunicerar med våra invånare hur man ska hantera sitt avfall är god. Men vi behöver mer kunskap om beteendepåverkan genom systematisk återkoppling till individen. Det finns heller ingen sammanställning över goda exempel om sådan återkoppling. Detta projekt syftar till att öka kännedomen om systematisk återkoppling och hur detta kan användas för att nå målen enligt avfallstrappan.

Place, publisher, year, edition, pages
Malmö: Avfall Sverige, 2014. p. 48
Series
Avfall Sverige Utveckling, ISSN 1103-4092 ; U2014:10
Keywords
Recycling, feedback, gamification, behaviour, behavior, systematic feedback, feedback, Återvinning, feedback, gamification, spelifiering, beteende, systematisk återkoppling, återkoppling
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-18305 (URN)
Available from: 2014-12-08 Created: 2014-12-08 Last updated: 2018-03-22Bibliographically approved
Sörqvist, P., Hedblom, D., Holmgren, M., Haga, A., Langeborg, L., Nöstl, A. & Kågström, J. (2013). Who needs cream and sugar when there is eco-labeling?: Taste and willingness to pay for 'eco-friendly' coffee. PLoS ONE, 8(12), e80719
Open this publication in new window or tab >>Who needs cream and sugar when there is eco-labeling?: Taste and willingness to pay for 'eco-friendly' coffee
Show others...
2013 (English)In: PLoS ONE, ISSN 1932-6203, E-ISSN 1932-6203, Vol. 8, no 12, p. e80719-Article in journal (Refereed) Published
National Category
Psychology Economics and Business
Identifiers
urn:nbn:se:hig:diva-15532 (URN)10.1371/journal.pone.0080719 (DOI)000327949300040 ()2-s2.0-84891869224 (Scopus ID)
Available from: 2013-10-17 Created: 2013-10-17 Last updated: 2018-12-03Bibliographically approved
Kågström, J. (2011). Today's perfect - tomorrow's standard: the role of consumers and the limits of policy in recycling. (Doctoral dissertation). Uppsala: Swedish University of Agricultural Sciences. Dept. of Economics.
Open this publication in new window or tab >>Today's perfect - tomorrow's standard: the role of consumers and the limits of policy in recycling
2011 (English)Doctoral thesis, monograph (Other academic)
Abstract [en]

In this study the mechanisms influencing recycling rates around the system maximum are deliberated. On the one hand, Policies, System design and how Citizens understand the two aforementioned are pitted against each other. This is done in a setting where individual rewards from action are in turn set against the values of the community and the compliance measures/social marketing of recycling companies and policy makers. This is the dynamic setting of this dissertation. In the past much research into recycling has been focused on how to get recycling started. Sweden is in a bit of a different position with recycling levels often being very high in an international comparison. This means other challenges face citizens and policy makers alike. The determinants influencing recycling rates are studied and compared to contemporary research. Policy makers and social marketers that wish to see a system used to its fullest need to understand the determinants that remain to be influenced near the system optimum. The studied recycling system points to a trichotomy of determinants influencing recycling rates. Social or public marketing being one part; the community's understanding of recycling being a second part, and individual knowledge and understanding forming the third. Successive elimination of potential determinants in a Zwicky box, using statistical analysis, indicates that strengthening individual autonomy and ability to participate efficiently remains as the key to further and sustainable development in the field. The study suggests compliance rates can still be improved upon, even when recycling rates are in excess of 80%, although methods might have to change. Instead of an oft used emphasis on coercive compliance and "scare tactics", a careful study and propagation of the recycling techniques developed by the many efficient citizens is pivotal. In addition, further improvements in terms of recycling facilitation may offer policy makers a sustainable path to near system optimal recycling rates.

Place, publisher, year, edition, pages
Uppsala: Swedish University of Agricultural Sciences. Dept. of Economics., 2011. p. 323
Series
Acta Universitatis agriculturae Sueciae, ISSN 1652-6880 ; 2011:33
Keywords
Recycling, Social marketing, Public marketing, Communitarianism, Austrian Economics, Praxeology, Decision making, Symbolic Regression, Compliance, Self Determination Theory, SDT
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-11280 (URN)978-91-576-7568-2 (ISBN)
Public defence
O, SLU, Uppsala (English)
Opponent
Supervisors
Available from: 2012-01-16 Created: 2012-01-10 Last updated: 2018-03-13Bibliographically approved
Kågström, J. (2010). Tyg eller papper?: En utredning för Rådet för Hållbar Utveckling angående kökshanddukens vara eller icke vara. Gävle: Högskolan i Gävle
Open this publication in new window or tab >>Tyg eller papper?: En utredning för Rådet för Hållbar Utveckling angående kökshanddukens vara eller icke vara
2010 (Swedish)Report (Other (popular science, discussion, etc.))
Place, publisher, year, edition, pages
Gävle: Högskolan i Gävle, 2010
Series
Working paper, ISSN 1403-8757 ; 44
National Category
Other Social Sciences
Identifiers
urn:nbn:se:hig:diva-19144 (URN)
Available from: 2015-03-25 Created: 2015-03-25 Last updated: 2018-11-28Bibliographically approved
Klingberg, T. & Kågström, J. (2005). Samordnade sopor: Om avfallshantering i praktiken. Gävle: University of Gävle
Open this publication in new window or tab >>Samordnade sopor: Om avfallshantering i praktiken
2005 (Swedish)Report (Other academic)
Alternative title[en]
Coordinating the handling of waste : Studies of garbage in every-day life.
Abstract [en]

Waste is generated, processes and disposed of by all actors in the chain from producers (in-dustries) via consumers to waste companies. The interactions between all these actors deter-mine the environmental consequences and the costs. We have studied the middle part, i.e. households and organizations in their roles as consumers. We have focused on attitudes, knowledge and behaviour.

The work has largely been performed by bachelor and master students of business administra-tion as their final thesis. Most studies are based on interviews or mail questionnaires. How-ever, two studies are theoretical focussing social marketing.

We report and analyze the results of the studies conducted during the last two semesters. This is our second report from our project. More studies and a doctoral project is under way.

Place, publisher, year, edition, pages
Gävle: University of Gävle, 2005. p. 29
Series
Working paper, ISSN 1403-8757 ; 32
Keywords
Waste management, waste collection fees, garbage collection, environmental awareness, environmental attitudes, social marketing
National Category
Social Sciences
Identifiers
urn:nbn:se:hig:diva-2793 (URN)
Available from: 2008-05-28 Created: 2008-05-28 Last updated: 2018-11-28Bibliographically approved
Klingberg, T. & Kågström, J. (2004). Den goda sopavgiften: Hur styra avfallshanteringen för bra miljö och till rimliga kostnader?. Gävle: Högskolan i Gävle
Open this publication in new window or tab >>Den goda sopavgiften: Hur styra avfallshanteringen för bra miljö och till rimliga kostnader?
2004 (Swedish)Report (Other (popular science, discussion, etc.))
Place, publisher, year, edition, pages
Gävle: Högskolan i Gävle, 2004. p. 15
Series
Working paper, ISSN 1403-8757 ; 26
National Category
Business Administration
Identifiers
urn:nbn:se:hig:diva-2733 (URN)
Available from: 2007-02-09 Created: 2007-02-09 Last updated: 2018-11-28Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-0044-1354

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