hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Global corporate governance: the maelstrom of increased complexity - is it possible to learn to ride the dragon?
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies. Linnaeus University, Växjö, Sweden. (Marknadsföring)ORCID iD: 0000-0003-3323-907X
Luleå University of Technology, Luleå, Sweden.
Colorado Technical University, Colorado Springs, USA.
2015 (English)In: 8th Annual Conference of the EuroMed Academy of Business: Innovation, Entrepreneurship and Sustainable Value Chain in a Dynamic Environment / [ed] Vrontis D., Weber Y., Tsoukatos E., EuroMed Press , 2015, 1335-1349 p.Conference paper (Refereed)
Abstract [en]

This current paper addresses various aspects of the role of accounting for management control and discusses the limits of current management control systems. The paper draws on the discussion of accounting relevance of the current accounting assumptions for use in management control that receives consequences on corporate governance. Focus is on the boundaries of information, limiting the control of management and the possibility of improving corporate governance. It identifies, based on previous studies weaknesses in the practices and conceptualization of the going concern concept. Institutionalized thoughts and actions are identified as embodied in rituals and routines, where the accounting rituals are used in decision-making. Based on increasing volatility in the environment and the competence needed to adapt to the environment, it is argued that traditional accounting rituals are unsuitable for many companies. The paper indicates a need for de-institutionalization and reconsidering of accounting practices and thus particularly the assumption of going concern.

Place, publisher, year, edition, pages
EuroMed Press , 2015. 1335-1349 p.
Keyword [en]
accounting, complexity, corporate governance, going-concern, management control, information use, innovation, volatility, uncertainty
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-20027ISI: 000371316100123ISBN: 978-9963-711-37-6 (print)OAI: oai:DiVA.org:hig-20027DiVA: diva2:841817
Conference
8th Annual Conference of the EuroMed Academy of Business, Verona, Italy, 16-18 September 2015
Available from: 2015-07-15 Created: 2015-07-15 Last updated: 2016-03-29Bibliographically approved

Open Access in DiVA

No full text

Other links

Proceedings

Search in DiVA

By author/editor
Philipson, Sarah
By organisation
Department of Business and Economic Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Total: 377 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf