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  • 1.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Accounting as a tool for sustainable business2020In: 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.

  • 2.
    Fagerström, Arne
    Åbo Akademi.
    Group Accounting Across Borders2002Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. The actual behaviour at the headquarter levels and in the subsidiaries abroad when consolidating vertically to a group report has not been empirically examined. 

    The main research question in the study is if Swedish multinational enterprises make the accounting adjustments that would be necessary to comply with the Swedish accounting standards in their group reports. The vertical adjustments can take place either at the parent company (group level) or at subsidiary levels. The empirical investigations were conducted as three survey investigations of companies on the Stockholm Stock Exchange (1990, 1992 and 1999) and case studies in twelve Swedish groups and their subsidiaries in Denmark, the US, and Brazil (1991-1992). The objective of the empirical study was to investigate how Swedish multinational groups listed on the Stockholm Stock Exchange deal with accounting diversity among foreign subsidiaries in the consolidation processes.

    The study focused on accounting method choices in the adjustment process from local subsidiary reports to the group accounts as well as the issue in which currency the adjustments were made. The effects of currency translation methods can have a material impact on reported profits. Factors that were related to the frequency of adjustments were: the number of stock exchanges the Swedish groups were listed on, proportion of foreign activity in the group, inflation rate in the subsidiary countries, accounting diversity the group faced, main industry of the group, size of the group and income smoothing behaviour especially on subsidiary levels.

    An unexpected result was that some of the groups declared in their annual reports that they had followed actual Swedish accounting standards even if they made accounting method choices that did not comply with Swedish standards.

  • 3. Order onlineBuy this publication >>
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Cunningham, GaryUniversity of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    A good life for all: Essays on sustainability celebrating 60 years of making life better2017Collection (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.

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  • 4.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Cunningham, Gary
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Sustainable enterprise theory: a good life for all2017In: A Good Life for All: Essays on sustainability celebrating 60 years of making life better / [ed] Fagerström, Arne and Cunningham, Gary M., Mjölby: Atremi AB , 2017, 1, p. 123-138Chapter in book (Refereed)
    Abstract [en]

    This chapter develops a theory of sustainable enterprises, sustainable enterprise theory (SET), which can only be a valid theory if knowledge about life and nature is complete. Knowledge limitations should not stop enterprises from doing business with a goal of better long-term life on earth. Life demands stewardship of the resources used during one’s lifetime. This chapter develops a model influenced by enterprise theory and resource theory that includes more than money in the business activities of an enterprise. The SET model is used in analyses of accountability, management and in discussions about sustainable business organizations activities.

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  • 5.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Cunningham, Gary
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan i Dalarna.
    Sustainable Enterprise Theory, SET: A Starting Point for Reporting Sustainable Business Values2018Conference paper (Refereed)
  • 6.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    Högskolan Dalarna.
    Accounting for a Sustainable Use of Resources and Capital Maintenance: A Value-added Approach2016In: The International Journal of Sustainability in Economic, Social and Cultural Context, ISSN 2325-1115, E-ISSN 2325-114X, Vol. 12, no 4, p. 35-43Article in journal (Refereed)
    Abstract [en]

    Sustainability reporting to accompany traditional financial reports has momentum, but lack of consistency in preparing sustainability reports inhibits their usefulness. This paper presents a development guide for a consistent and auditable sustainability reporting model based on modified value-added reporting. Value added taken from traditional accounting reports is allocated to five dimensions of sustainability: financial, social, environmental, technological, and a residual value retained in the company. Sustainability indicators based on ratios of allocated amounts to the five dimensions are illustrated for a fictitious company. The underlying idea is that if there is an imbalance among the proportions of value added distributed among the dimensions of sustainability, the company’s long-term survival could be at stake.

  • 7.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    Högskolan Dalarna.
    Från hållbarhetsrapportering och bestyrkande till hållbarhetsredovisning och revision2016In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 8 februari, no 2, p. 1-4Article in journal (Other academic)
    Abstract [sv]

    Artikeln syftar till att visa på en möjlig utveckling av systematisk redovisning av hållbarhet och dess indikatorer. En systematisk redovisning är en nödvändig grund för att revision av hållbarhetsindikatorer skall vara möjlig. Det skall finnas verifikationer och underlag som revisorn kan använda i arbetet med att finna revisionsbevis.

    Hållbarhetsredovisningen bör utformas så att den kan fungera som ett verktyg i företagets risk management. Risk management är ett samlingsnamn för de aktiviteter som på ett systematiskt sätt inventerar, analyserar och förebygger olika typer av risker i ett företags verksamhet. Om ett företag får problem med sin sociala/humana, miljömässiga och teknologiska hållbarhet kan företagets going concern vara i fara, och hållbarhetsredovisningen bör synliggöra dessa risker. I artikeln presenteras och analyseras en ny flerdimensionell redovisningsmodell som syftar till att fånga upp potentiella hållbarhetsrelaterade hot och risker mot verksamheten.

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  • 8.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    Högskolan Dalarna.
    Reflektioner kring hållbarhetsredovisnings-postulat och syftet med hållbarhetsredovisning2016In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. -, no 3, p. 1-4Article in journal (Other academic)
    Abstract [sv]

    Hållbarhetsredovisning behöver på samma sätt som traditionell finansiell redovisning fast mark att stå på i form av vissa taget-för-givet antaganden, så kallade postulat, samt ett definierat mål, det vill säga vad hållbarhetsredovisning ska syfta till. I denna artikel visas på hur de klassiska postulaten kontinuitet, redovisningsenhet, redovisningsperiod och monetär enhet kan ligga till grund för modifierade hållbarhetsredovisningspostulat. Dessutom ges ett tentativt förslag på syftet med hållbarhetsredovisning.

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  • 9.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna.
    Så kan företagens redovisning och styrsystem underlätta implementeringen av hållbarhetsstrategier2017In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. -, no 4, p. 1-4Article in journal (Other academic)
    Abstract [sv]

    Allt fler företag har hållbarhet i sina strategiska mål. Att rapportera i enlighet med de nya lagkraven på hållbarhetsinformation är en bra början, men inte tillräckligt för att nå upp till hållbarhetsmålen. Fokus bör också läggas på hur strategier om hållbarhet kan implementeras i företagets operativa processer med hjälp av företagets styrsystem. Annars riskerar hållbarhetsarbetet att fallera och endast bli en pappersprodukt.

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    Fulltext
  • 10.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna [Dalarna University, Falun, Sweden].
    Cunningham, Gary
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Accounting and Auditing of Sustainability: Sustainable Indicator Accounting (SIA)2017In: Sustainability: The Journal of Record, ISSN 1937-0695, Vol. 10, no 1, p. 45-52Article in journal (Refereed)
    Abstract [en]

    With sustainability reporting commonplace and mandatory in the E.U., a model to facilitate accumulation and assurance of sustainability information is needed. Currently, only limited assurance is possible, and comparability among reporting companies and over time is difficult if not impossible. Current standards of the U.S. Sustainability Accounting Standards Board (SASB), while a good start, are not sufficiently broad. The current financial reporting framework, while not appropriate for sustainability, provides a basis for a sustainability accounting and auditing model by considering objectives, postulates, consolidation, and sustainability indicators for sustainability accounting. The overall focus of sustainability accounting and assurance is risk assessment, which is based on sustainability from the perspective of all stakeholders—financial, social, environmental, and technological—and management of the risk.Assumptions of sustainability accounting are developed from postulates of financial accounting and include:

    • Continuity. Reports assume business continuity sufficient to meet sustainability objectives and requirements, including product disposal and environmental cleanup.
    • Entity. Includes all activities that affect sustainability of an organization’s activities, goods, and services including suppliers, transport, disposal and cleanup.
    • Period.  Reporting period covers product life cycle, from raw materials extraction through disposal and cleanup.
    • Measurement unit. Varies for each sustainability indicator.

    The reporting entity includes consolidated groups as well as disaggregation by product group, country, parts of the organization over which it has direct control and others over which it has indirect control such as suppliers, disposal organizations. The framework and model can be reviewed for independent assurance, and are comparable over time and among reporting entities.

  • 11.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    Högskolan Dalarna.
    Lindberg, Peter
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Redovisning av hållbart förädlingsvärde2016In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. -, no 1, p. 1-4Article in journal (Other academic)
    Abstract [sv]

    I artikeln föreslås en standardiserad hållbarhetsredovisningsmodell som utgår från data som redan finns tillgängligt i företagens befintliga redovisningssystem. En fördel med modellen är att den, till skillnad från hållbarhetsrapportering, utgår från hårda monetära data och är reviderbar. Modellen är standardiserad, dvs den tillåter inte cherrypicking, vilket underlättar jämförelser mellan företag och över tid. Modellen delas upp i de fyra olika hållbarhetsdimensionerna finansiell, social, miljömässig och teknologisk hållbarhet.

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    fulltext
  • 12.
    Fagerström, Arne
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hartwig, Fredrik
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Åbo Akademi .
    A New and Extended Balance Sheet for Sustainable Business2021In: Sustainability and Climate Change, ISSN 2692-2924, Vol. 14, no 5, p. 282-287Article in journal (Refereed)
    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).

  • 13.
    Hartwig, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Redovisning av externaliteter - några reflektioner2018In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. 3, p. 25-28Article in journal (Other academic)
    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.

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  • 14.
    Hartwig, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Make accounting relevant again: A conceptual model on how to include external effects in financial reports2019Conference paper (Refereed)
  • 15.
    Hartwig, Fredrik
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Kågström, Jonas
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Sustainability Accounting for Externalities2019In: Sustainability: The Journal of Record, ISSN 1937-0695, E-ISSN 1937-0709, Vol. 12, no 3, p. 158-162Article, review/survey (Refereed)
    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.

  • 16.
    Mutiganda, Jean Claude
    et al.
    School of Business and Economics, Åbo Akademi University, Finland.
    Hassel, Lars
    Umeå School of Business and Economics, Sweden.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Accounting for Competition, ‘Circuits of Power’ and Negotiated Order between Not-For-Profit and Public Sector Organisations2013In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 29, no 4, p. 378-396Article in journal (Refereed)
    Abstract [en]

    This study analyses the role of accounting information in negotiating contractual relationships in the framework of circuits of power during a competitive tendering process. The study asks how institutionalised accounting information affects taken-for-granted ways of thinking and acting by institutional actors in negotiating inter-organisational order when analysed using the framework of circuits of power. Field research took place in a Finnish not-for-profit aged care organisation and municipality from 2008 to 2012. The study shows that institutionalised accounting information cannot be taken-for-granted to prevail in obligatory passage points of the circuits of power in negotiating order.

  • 17.
    Mutiganda, Jean Claude
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Åbo Akademi University, Turku, Finland.
    Wiitavaara, Birgitta
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research.
    Heiden, Marina
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research.
    Svensson, Sven
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Bergström, Gunnar
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research. Karolinska institutet.
    Aboagye, Emmanuel
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research. Karolinska institutet.
    A systematic review of the research on telework and organizational economic performance indicators2022In: Frontiers in Psychology, E-ISSN 1664-1078, Vol. 13, article id 1035310Article, review/survey (Refereed)
    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.

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  • 18.
    Rahi, Fazle
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Halmstad University.
    Johansson, Jeaneth
    Halmstad University.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Blomkvist, Marita
    University of Gothenburg.
    Sustainability Reporting and Management Control System: A Structured Literature Review2022In: Journal of Risk and Financial Management, E-ISSN 1911-8074, Vol. 15, no 12, article id 562Article, review/survey (Refereed)
    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).

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  • 19. Sköld, Simon
    et al.
    Larsson, Johan
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Hållbarhetsanpassad förädlingsvärdesanalys för svenska börsföretag under åren 2014 och 20152016In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, Vol. -, no 4, p. 1-4Article in journal (Other (popular science, discussion, etc.))
    Download full text (pdf)
    fulltext
  • 20.
    Svensson, Sven
    et al.
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research.
    Hallman, David
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research.
    Mathiassen, Svend Erik
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research.
    Heiden, Marina
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Bergström, Gunnar
    University of Gävle, Faculty of Health and Occupational Studies, Department of Occupational Health Science and Psychology, Occupational Health Science. University of Gävle, Centre for Musculoskeletal Research.
    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 Sweden2022In: BMJ Open, E-ISSN 2044-6055, Vol. 12, no 7, article id e057409Article in journal (Refereed)
    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.

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