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Publications (10 of 54) Show all publications
Johanson, U. & Bjurström, E. (2015). Following the adoption of Japanese IC-guidelines during 10 years. The Japan Intellectual Capital Management Journal
Open this publication in new window or tab >>Following the adoption of Japanese IC-guidelines during 10 years
2015 (English)In: The Japan Intellectual Capital Management JournalArticle in journal (Refereed) Published
Keywords
Intellectual capital, Japan
National Category
Business Administration
Identifiers
urn:nbn:se:mdh:diva-29610 (URN)
Available from: 2015-11-24 Created: 2015-11-24 Last updated: 2018-01-26Bibliographically approved
Johanson, U., Henningsson, J. & Almqvist, R. (2015). Fund manager trust and information complexity. Qualitative Research in Financial Markets, 7(4), 346-362
Open this publication in new window or tab >>Fund manager trust and information complexity
2015 (English)In: Qualitative Research in Financial Markets, ISSN 1755-4179, Vol. 7, no 4, p. 346-362Article in journal (Refereed) Published
Abstract [en]

This study explores fund manager use of trust to reduce information complexity concerning corporate intangible resources and sustainability. Analytically, fund managers are considered part of a system with social meaning. Fund managers construct and apply their own social rationales to reduce or verify information complexity. The empirical data for this study are obtained from two focus group discussions conducted with communications executives of leading Swedish companies and experienced fund managers in the Swedish financial market.

The results suggest that fund managers oscillate between exhibiting trust and distrust when reducing the complexity of information on intangible resources and sustainability. Fund managers tend to trust the stable context of company information and strive to trust top management. Communicative dilemmas emerge when fund managers oscillate between trust and distrust. The fund manager disinterest in details emerges because of a reliance on a stable information context and company management. The representation dilemma emerges when narratives are used in corporate reporting.

 We conclude that information on intangible resources and sustainability becomes socially complicated for fund managers because of the level of company judgments involved in narratives. This study contributes empirically to the knowledge concerning the social complexity of fund management.

Keywords
Trust, fund managers, financial markets, focus groups, social meaning, intangibles, working environment, sustainability
National Category
Business Administration
Identifiers
urn:nbn:se:mdh:diva-29613 (URN)10.1108/QRFM-08-2014-0023 (DOI)000214342900001 ()2-s2.0-84996590386 (Scopus ID)
Available from: 2015-11-24 Created: 2015-11-24 Last updated: 2018-01-22Bibliographically approved
Johanson, U. & Skoog, M. (2015). Integrerad verksamhetsstyrning. Lund: Studentlitteratur AB
Open this publication in new window or tab >>Integrerad verksamhetsstyrning
2015 (Swedish)Book (Other academic)
Place, publisher, year, edition, pages
Lund: Studentlitteratur AB, 2015. p. 134
Keywords
Integrerad styrning, performance management, arbetsmiljöstyrning, ekonomistyrning
National Category
Business Administration
Identifiers
urn:nbn:se:mdh:diva-29612 (URN)978-91-44-09398-7 (ISBN)
Available from: 2015-11-24 Created: 2015-11-24 Last updated: 2015-12-07Bibliographically approved
Johanson, U. & Koga, C. (2015). Intellectual Capital in Japan: Governmental Guidelines, Financial market Perceptions and Company Practise. In: Ordónez de Pablos, P. and Edvinsson, L. (Ed.), Intellectual Capital in Organizations : Non-Financial Reports and Accounts (pp. 203-230). New York: Routledge
Open this publication in new window or tab >>Intellectual Capital in Japan: Governmental Guidelines, Financial market Perceptions and Company Practise
2015 (English)In: Intellectual Capital in Organizations : Non-Financial Reports and Accounts / [ed] Ordónez de Pablos, P. and Edvinsson, L., New York: Routledge, 2015, p. 203-230Chapter in book (Refereed)
Place, publisher, year, edition, pages
New York: Routledge, 2015
Keywords
Intellectual capital, Japan, Guidelines
National Category
Business Administration
Identifiers
urn:nbn:se:mdh:diva-29614 (URN)978-0415737821 (ISBN)
Available from: 2015-11-24 Created: 2015-11-24 Last updated: 2015-12-29Bibliographically approved
Johanson, U. & Koga, C. (2014). IC in Japan: Governmental guidelines, financial market perceptions and company practice. In: Intellectual Capital in Organizations: Non-Financial Reports and Accounts: (pp. 203-230). Taylor and Francis Inc.
Open this publication in new window or tab >>IC in Japan: Governmental guidelines, financial market perceptions and company practice
2014 (English)In: Intellectual Capital in Organizations: Non-Financial Reports and Accounts, Taylor and Francis Inc. , 2014, p. 203-230Chapter in book (Other academic)
Place, publisher, year, edition, pages
Taylor and Francis Inc., 2014
National Category
Economics and Business
Identifiers
urn:nbn:se:mdh:diva-31660 (URN)2-s2.0-84967018441 (Scopus ID)9781317814726 (ISBN)
Available from: 2016-05-27 Created: 2016-05-26 Last updated: 2019-01-15Bibliographically approved
Johanson, U. & Koga, C. (2014). Intellectual Capital in Japan: Governmental Guidelines, Financial market Perceptions and Company Practise. Chapter 10. In: Edvinsson, Leif and Ordonez de Pablos, Patricia (Ed.), Intellectual Capital in Organizations: Non-Financial Reports and Accounts. Routledge
Open this publication in new window or tab >>Intellectual Capital in Japan: Governmental Guidelines, Financial market Perceptions and Company Practise. Chapter 10
2014 (English)In: Intellectual Capital in Organizations: Non-Financial Reports and Accounts / [ed] Edvinsson, Leif and Ordonez de Pablos, Patricia, Routledge, 2014Chapter in book (Refereed)
Abstract [en]

During the first decade of the millennium the Japanese government disclosed a number of reports and guidelines addressing IC. These voluntary suggestions have been subject to follow up in eight studies using different methods. The guidelines especially the Intellectual Asset based Management guideline seems to have had an essential role to play as a complement to financial reporting especially for SME’s. The eight studies also reveal the importance of further studies of how IC reporting contributes to credibility, confidence and trust when communicating with stakeholders.

Place, publisher, year, edition, pages
Routledge, 2014
Series
Routledge Advances in Organizational Learning and Knowledge Management ; Book 1
National Category
Social Sciences Economics and Business
Research subject
Industrial Economics and Organisations
Identifiers
urn:nbn:se:mdh:diva-26715 (URN)978-0415737821 (ISBN)
Available from: 2014-11-28 Created: 2014-11-28 Last updated: 2015-12-11Bibliographically approved
Johanson, U., Foldspang, L., Mark, M., Lund Rants, L., Römer Hjorth, L., Langholz-Carstenssen, C., . . . Aasness, S. (2014). Working environment and productivity.: A register-based analysis of Nordic enterprises.. Copenhagen: Nordic Council of Ministers
Open this publication in new window or tab >>Working environment and productivity.: A register-based analysis of Nordic enterprises.
Show others...
2014 (English)Book (Other academic)
Abstract [en]

Globalisation and demographic trends underline the twin challenge of the Nordics with productivity stagnation and a decreasing work force. Increasing productivity and the work force will be an answer to both. A good work environment can do both: If less people have to take sick leave as result of bad work environments, this will contribute to increasing the work force. Also, for some time, a relationship between work environment and productivity has been hypothesised. Happy, healthy workers, in short, are more productive than not-so-happy and not-so-healthy workers are. This report is based on the most comprehensive empirical study of the cohension between working envi-ronment and productivity. It confirms the hope of many, i.e. that improvements in working environment and improved productivity are highly correlated. The results are robust across time and the investigated countries.

Place, publisher, year, edition, pages
Copenhagen: Nordic Council of Ministers, 2014. p. 87
Series
TemaNord 2014:546., ISSN 0908-6692
Keywords
productivity. value added, regression analysis, well-being, working environment
National Category
Social Sciences
Research subject
Industrial Economics and Organisations
Identifiers
urn:nbn:se:mdh:diva-26717 (URN)10.6027/TN2014-546 (DOI)978-92-893-2818-0 (ISBN)
Funder
Nordic Council of Ministers
Available from: 2014-11-28 Created: 2014-11-28 Last updated: 2014-12-01Bibliographically approved
Johanson, U. & Backlund Björke, A. (2013). Hälsa i företagens ekonomistyrning (3ed.). In: Arnertz, B. och Ekman, R. (Ed.), Stress: Gen, individ, samhälle (pp. 300-313). Stockholm: Liber
Open this publication in new window or tab >>Hälsa i företagens ekonomistyrning
2013 (Swedish)In: Stress: Gen, individ, samhälle / [ed] Arnertz, B. och Ekman, R., Stockholm: Liber, 2013, 3, p. 300-313Chapter in book (Refereed)
Abstract [sv]

Detta kapitel handlar om studier av sambandmellan företagets lönsamhet och personalenshälsa och ohälsa samt om olika modeller för attsynliggöra personalhälsan (-ohälsan) i företagensekonomistyrning. Med utgångspunkt från erfarenheterav olika modeller diskuteras avslutningsvisen framtida möjlig utveckling när detgäller ett sådant synliggörande.

Place, publisher, year, edition, pages
Stockholm: Liber, 2013 Edition: 3
Keywords
Personalekonomi, hälsobokslut, hälsostyrning
National Category
Social Sciences
Research subject
Industrial Economics and Organisations
Identifiers
urn:nbn:se:mdh:diva-24559 (URN)978-91-47-10541-0 (ISBN)
Available from: 2014-02-27 Created: 2014-02-27 Last updated: 2015-02-03Bibliographically approved
Johanson, U. & Mårtensson, M. (2013). Personalekonomi (10ed.). In: Nilsson, F. och Olve N-G (Ed.), Controllerhandboken: (pp. 544-565). Stockholm: Liber
Open this publication in new window or tab >>Personalekonomi
2013 (Swedish)In: Controllerhandboken / [ed] Nilsson, F. och Olve N-G, Stockholm: Liber, 2013, 10, p. 544-565Chapter in book (Refereed)
Abstract [sv]

Under de senaste decennierna har det funnits ett mycket stort intresse såvälfrån forskare, politiker och policyorganisationer som från företag när det gällerredovisning och styrning av personalen som resurs. I detta kapitel presenterarvi personalekonomitanken och dess instrument uppdelat på personalekonomiskkalkylering och personalekonomisk resultaträkning. Därefter diskuterarvi erfarenheter av tillämpning av personalekonomi. Vi tar sedan upp ett antaletiska frågeställningar som kan aktualiseras vid tillämpningar av personalekonomi.Innan vi avslutar kapitlet, där controllerns roll diskuteras när det gällertillämpning av personalekonomi, ventilerar vi kortfattat den senaste internationelltföreslagna modellen med betydelse för personalen som resurs, IntegratedReporting.

Place, publisher, year, edition, pages
Stockholm: Liber, 2013 Edition: 10
Keywords
Personalekonomisk kalkylering, personalresulttaträkning, human resource costing and accounting, integrated reporting
National Category
Social Sciences
Research subject
Industrial Economics and Organisations
Identifiers
urn:nbn:se:mdh:diva-24555 (URN)978-91-47-09908-5 (ISBN)
Available from: 2014-02-27 Created: 2014-02-27 Last updated: 2015-02-03Bibliographically approved
Frick, K. & Johanson, U. (2013). Systematiskt arbetsmiljö -  syfte och inriktning, hinder och möjligheter i verksamhetsstyrningen: En analys av svenska fallstudier. Stockholm: Arbetsmiljöverket
Open this publication in new window or tab >>Systematiskt arbetsmiljö -  syfte och inriktning, hinder och möjligheter i verksamhetsstyrningen: En analys av svenska fallstudier
2013 (Swedish)Report (Refereed)
Abstract [sv]

I diskussionen om hur man ska främja ett effektivt arbetsmiljöarbete genom SAMbrukar det ofta framhållas att en god arbetsmiljö inte bara gagnar den anställde utanäven organisationens effektivitet och lönsamhet. Ibland hävdas att arbetsmiljöarbetetslönsamhet borde framhållas mer som en strategi för att få arbetsgivare att frivilligtförbättra sitt arbetsmiljöarbete. Men oavsett om det är lönsamt eller inte måste dockSAM integreras i arbetsgivarnas styrning av sina verksamheter för att bli effektivt. Föratt både beskriva och söka förklara hur SAM fungerar behöver vi därför sätta de empiriskaresultaten i en bredare analys av SAM som verksamhetsstyrning. Det innefattarockså hur denna styrning påverkas av ekonomiska argument för en bättre arbetsmiljö.Man kan också uttrycka det som att syftet med kravet på systematiskt arbetsmiljöarbeteär att få arbetsgivare att ta hänsyn till arbetsmiljön när de planerar och leder sina

Place, publisher, year, edition, pages
Stockholm: Arbetsmiljöverket, 2013. p. 95
Series
Kunskapssammanställning, ISSN 1650-3171 ; 2013:11
National Category
Social Sciences
Research subject
Industrial Economics and Organisations
Identifiers
urn:nbn:se:mdh:diva-24561 (URN)
Available from: 2014-02-27 Created: 2014-02-27 Last updated: 2015-02-03Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-6006-188X

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