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  • 1.
    Almqvist, Roland
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Mårtensson, Maria
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Johanson, Ulf
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Den ansvarsfulla verksamhetsstyrningen: En idéskiss och några exempel från Västerås stad.2007Report (Other academic)
  • 2.
    Backlund, Andreas
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Johanson, Ulf
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Hälsa i ekonomistyrningen2005In: Stress: Individen, Organisationen, Samhället, Molekylerna, Stockholm: Liber , 2005, p. 305-315Chapter in book (Other academic)
  • 3.
    Berglund, Karin
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology. Mälardalen University, School of Innovation, Design and Engineering.
    Bjurström, Erik
    Mälardalen University, School of Innovation, Design and Engineering.
    Dahlquist, Erik
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Hallén, Lars
    Mälardalen University, School of Business, Society and Engineering.
    Johanson, Ulf
    Mälardalen University, School of Business, Society and Engineering.
    Segelod, Esbjörn
    Mälardalen University, School of Business, Society and Engineering.
    Conclusions and Directions for Future Research on Industrial Renewal2011In: Studies in Industrial Renewal: Coping with Changing Contexts / [ed] Esbjörn Segelod, Karin Berglund, Erik Bjurström, Erik Dahlquist, Lars Hallén and Ulf Johanson, Västerås: Mälardalen University , 2011, 200, p. 455-471Chapter in book (Refereed)
  • 4.
    Berglund, Karin
    et al.
    Mälardalen University, School of Innovation, Design and Engineering.
    Dahlin, Maria
    Mälardalen University, School of Innovation, Design and Engineering.
    Johansson, Ulf
    Mälardalen University, School of Innovation, Design and Engineering.
    Mårtensson, Maria
    Mälardalen University, School of Innovation, Design and Engineering.
    Book review: Making Sense of Intellectual Capital: Designing a Method for the Valuation2005In: European Accounting Review, Vol. 14, no 3, p. 160-162Article in journal (Other academic)
  • 5. Catasus, Bino
    et al.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Jan-Erik Grojer: An appreciation - Obituary2008In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 33, no 6, p. 677-679Article in journal (Other academic)
  • 6.
    Chaminade, Cristina
    et al.
    Autonomous University Madrid.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Can guidelines for intellectual capital management and reporting be considered without addressing cultural differences?2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 528-542Article in journal (Refereed)
    Abstract [en]

    The aim of the present article is to put culture on the agenda when discussing and working with IC reporting and IC management. Differences between Spain and Sweden in the Meritum work are discussed in relation to the interest and experience of IC among firms; and the way the firms develop IC management and IC reporting. We propose that culture might affect the assumptions of knowledge as well as the creation and the adoption of new knowledge. Thereby culture may determine the emergence of IC management and reporting. However, there are no national cultural differences with respect to the development of IC management and reporting.

  • 7. Foldspang, L
    et al.
    Mark, M
    Mörk Puggard, K
    Poulsen, O
    Johanson, Ulf
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Ahonen, G
    Aasness, S
    Measuring work wellbeing and productivity in the Nordic countries2011Report (Other academic)
    Abstract [en]

    The main objective of the Nordic Council of Ministers’ co-operation in the area of working environment is to promote health and welfare at work and thus productivity in society.In this context, the Nordic Council of Ministers has initiated a project aiming at clarifying the impact on productivity of work environment and well-being in companies. This report presents an indicator manual for use in measuring work environment in the Nordic countries. The report also outlines and defines a common Nordic concept of work well-being.The purpose of the indicators presented and the common Nordic concept of work well-being are to serve as important first steps on the way to a thorough econometric analysis of the relationship between work environment, well-being, and productivity.

  • 8.
    Frick, Kaj
    et al.
    Luleå Tekniska Universitet.
    Johanson, Ulf
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Systematiskt arbetsmiljö -  syfte och inriktning, hinder och möjligheter i verksamhetsstyrningen: En analys av svenska fallstudier2013Report (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

  • 9.
    Guthrie, J
    et al.
    Macquarie Graduate School of Management, Sydney, Australia.
    Petty, R
    The University of Hong Kong.
    Johanson, Ulf
    Stockholm University.
    Sunrise in the knowledge economy: managing, measuring, and reporting intellectual capital2001In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 14, no 4, p. 365-382Article in journal (Refereed)
    Abstract [en]

    The two aims of this paper are: 1. to draw attention to the gaps in the research literature, and 2. to stimulate further accounting and management research regarding intellectual capital by posing several possible research questions. It is suggested that critical and social accounting academics have a vital role to play in making visible a number of important social issues that stem from understanding better the value of intellectual capital within both organizations and the wider social fabric. The paper also examines possible new ways of accounting for intangibles within public and private sector organizations.

  • 10. Guthrie, James
    et al.
    Johanson, Ulf
    Mälardalen University, School of Business, Society and Engineering.
    Bukh, Per Nikolaj
    Sanchez, Paloma
    Autonomous University of Madrid.
    Intangibles and the transparent enterprise: new strands of knowledge2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 429-440Article in journal (Refereed)
    Abstract [en]

    Examines the new challenges that have been posed by the information society and the new demands posed on management. The term “knowledge-based economy” has become universal, the rules of business are being rewitten and the industrial era enterprise models are no longer adequate to meet the dynamic condition of a changing world market. Companies have become aware of the importance of managing the external communication since this issue is considered important for the company's ability to generate value. Various studies of investors and analysts' request for information indicate a substantial difference between the amount of information found in companies' annual reports and the type of information demanded by the market. The articles in this special edition of Journal of Intellectual Capital represent main current research activities into the area of intellectual capital (IC) in Europe and also Australia. The articles represent the wide scope of research that is being carried out in the expansive field of the measurement, analysis and management of IC.

  • 11.
    Henningsson, Johan
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Johanson, Ulf
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Almqvist, Roland
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Två sidor av samma mynt: Hur tänker finansmarknadens aktörer och varför är det så svårt att kommunicera om icke-materiella resurser?2010Report (Other academic)
    Abstract [sv]

    Det projekt som vi redogör för i den här rapporten är ett led i enspännande och samhällsrelevant internationell forskning, delvispådriven av olika regeringar och mellanstatliga organisationer avseenderedovisning, styrning och kommunikation av icke-materiellaresurser som t.ex. kompetens, kundrelationer och miljöfrågor.

    Forskningen inom området kan sägas ha startat under 1980-talet och tog ordentlig fart i mitten av 1990-talet. Det var dock först i början av 2000-talet som intresset för forskning kring kapitalmarknadskommunikation vaknade på riktigt allvar, troligen bl.a. som en följd avaktiemarknadens volatilitet.

    Vår tes i skriften är att sociala skillnader mellan olika aktörer måste beaktas vid kommunikationen mellan företag och finansmarknad. Informationen tolkas på olika sätt beroende på vilken social kulturman tillhör. Man kan säga att de olika tolkningarna speglar ”två sidorav samma mynt”.

  • 12.
    Holland, John
    et al.
    University of Glasgow.
    Henningsson, Johan
    Mälardalen University, School of Business, Society and Engineering.
    Johanson, Ulf
    Mälardalen University, School of Business, Society and Engineering.
    Koga, Chitoshi
    Kobe University, Kobe, Japan.
    Sakakibara, S
    Kobe University, Kobe, Japan.
    Use of IC information in Japanese financial firms2012In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 13, no 4, p. 562-581Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to explore how Japanese Financial Institutions (JFI) acquire and use company intellectual capital (IC) information and other associated intangibles information in their common structured and routine equity investment decisions and how this activity contributed to knowledge creation in the JFIs concerning knowledge of companies, markets and emotions.

    Design/methodogy/approach – The research employed a multi-case design, using four JFI cases. The JFIs and their IC use were discussed in terms of Nonaka and Toyama’s ’theory of the knowledge creating firm’ (2005). The associated concepts of ‘Ba’, ‘SECI’ and ‘Kata’ were conceptually located within the internal and external order emerging in the cases and were used to analyze JFI knowledge creating behavior. Despite the limits to SECI or Kata processes noted in the cases, these concepts were valuable in analyzing the case data.

    Findings – Company IC information contributed to earnings estimates and company valuation. Impressionistic and emotional information about intangibles contributed to JFI feelings and confidence in their valuation and information use. Both led to investment decisions. JFI knowledge was an important component of the key interacting and informed contexts used by JFIs to make collective sense of these different but complementary types of information in investment decision making. This created opportunities for improved disclosure and accountability between JFIs and their investee companies. Common patterns of behaviour across the JFIs were counterbalanced by variety and differences noted in JFI behaviour. These included differences in JFI investment philosophy and ‘landscape’.

    Practical implication – The findings provide important insights in how JFI knowledge creating patterns could limit or progress a common language of communication between companies and markets on the subject of intellectual capital. This could impact on the quality of corporate disclosure and accountability processes. The results will be used in the context of a further development of the Disclosure of Intellectual Assets Based Management in Japan.

    Originality – The paper combines ideas from the ‘knowledge creating firm’ with conventional ideas of finance, and of disclosure and accountability. This combined theoretical analysis demonstrated a novel and robust theoretical context to interpret the unique Japanese case data, and the distinctive empirical patterns emerging from it.

  • 13.
    Holland, John
    et al.
    Glasgow university.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Value relevant information on coporate intangibles - creation, use, and barriers in capital markets - "Between a rock and a hard place".2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 465-486Article in journal (Refereed)
    Abstract [en]

    The article reveals a need for greater understanding and use of corporate intellectual capital (IC) information within two connected capital market areas. Firstly with regard to the conceptualization and valuation process these capital market agents (analysts and fund managers) conduct. Secondly, within the capital market agents´ own value creation chain . The concept of the value creation chain is combined with an analysis of the barriers faced by capital market agents represented by fund managers and analyts. These barriers are proposed to comprise knowledge, uncertainty, ownership and management problems. In addition, cultural pressures within analyst and fund manager communities are viewed as contributors to information barriers. Such problems are exacerbated by additional market induced problems of severe time constraints and conflicts of interest.

  • 14. Johanson, Ulf
    A human resource perspective on intellectual capital2012In: Perspectives on Intellectual Capital, Taylor and Francis , 2012, p. 96-105Chapter in book (Other academic)
  • 15.
    Johanson, Ulf
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Human resource perspective on intellectual capital2005In: Perspectives on intellectual capital / [ed] Bernard Marr, Elsevier Butterworth-Heinemann , 2005, p. 96-106Chapter in book (Other academic)
  • 16.
    Johanson, Ulf
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Hälsoperspektiv i ekonomistyrning2006In: Stress, Stockholm: Liber , 2006, p. 11-Chapter in book (Other academic)
    Abstract [sv]

    I dag är bokslutsmodeller och styrsystem förankrade i den traditionella bokföringen, med en stark fokusering på värden och kostnader som kan hänföras till materiella resurser. Detta innebär i klartext att hälsa, ledarskap och kompetens inte syns på något konto. Eftersom styrsystem och bokslutsmodeller har ett stort ”övertag” när det gäller vad man pratar om och agerar efter, är det troligt att dessa system och modeller måste ändras. För att få till stånd varaktiga förändringar och investeringar i hälsofrämjande insatser räcker det inte med att chefer har kunskap om att det ofta finns ett samband mellan god hälsa och god ekonomi i organisationen. Sådana förändringar av organisationers styrsystem är inget som kan ordnas enkelt och snabbt. En omställning tar lång tid, eftersom det handlar om att förändra människors och organisationers beteende – som i huvudsak präglas av vanemässigt handlande. Här diskuteras erfarenheter av några olika styridéer vars syfte har varit att föra upp hälso- och personalfrågor på dagordningen. Först följer dock en mycket kort redogörelse för samband mellan hälsa och ekonomi.

  • 17.
    Johanson, Ulf
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Management control, apathy and blurring of university borders2008In: Inspired by knowledge in organisations: Essays in honor of professor Karl-Erik Sveiby on his 60th birthday 29th June 2008, Helsingfors: Svenska handelshögskolan , 2008, p. 16-25Chapter in book (Other academic)
    Abstract [en]

    When university borders blur and competition increases, universities have to be alert. There is considerable potential for improving management control in universities in order to realise the wishful thinking of a collaborative climate and a knowledge sharing organisation where playfulness, experiments, reflexivity and constant discussions on knowledge are held. Similar to leadership, the design of management control comprises values and norms. Although management control could encourage and mobilise individuals, it could also convey messages of apathy, disable a collaborative climate and hinder knowledge sharing and creation. In a university context there is a need for management practises that encourage the same respectfulness that Karl-Erik Sveiby demonstrates in his work on the Nhunggabarra culture in Australia and the same audaciousness that he demonstrates when he tests his theoretical ideas about knowledge sharing in practise.

  • 18.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Research and knowldege interaction: Guidelines for intellectual capital reporting2003In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 4, no 4, p. 576-587Article in journal (Refereed)
    Abstract [en]

    This paper discusses the differences and complementarities of the two guidelines

    for managing, measuring and reporting intellectual capital that has been developed

    by the Meritum research group and the Danish Ministry of Science, Technology

    and Innovation, respectively. Intellectual capital is closely related to knowledge

    management and the guidelines describe how to identify a company’s knowledge

    management strategy including the identification of its objectives, initiatives and

    results in the formation, application and development of the company’s

    knowledge resources. The guidelines also show how to measure intellectual

    capital and communicate the strategy to the stakeholders. The paper outlines the

    common background for the guidelines, the content of the guidelines and

    concludes after a comparison with a discussion of the need for research in the area

    and improvement of future guidelines.

  • 19.
    Johanson, Ulf
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Research ideology and reseacher's role as practised by Jan-Erik Gröjer2009In: Journal of Human Resource Costing and Accounting, ISSN 1401-338X, Vol. 13, no 2, p. 82-92Article in journal (Refereed)
    Abstract [en]

    This article draws on the literature debating research policy, research and the role of researchers, in discussing Jan-Erik Gröjer’s research during the 1980s and 1990s. Mode 1 and CUDOS refer to a research ideology where researchers themselves control quality assurance by means of e.g., critical reviews, often in peer-reviewed journals. Mode 2 and PLACE refer to a more reflexive but also more instrumental mode of science where knowledge is suggested to emerge in the context of application. Within this polarized world, i.e., between demands from modes 1 and 2, CUDOS and PLACE, [Editor1] universities as well as individual researchers perform their research. This article can be read as both a contribution to the debate about the researcher’s role and as a tribute to a friend who was able to investigate and practise different roles: normative and critical, theoretical and applied and provocative and humble, to name a few.

     

  • 20.
    Johanson, Ulf
    Mälardalen University, School of Business.
    Why are capital market actors ambivalent to information about certaion indicators on intellectual capital?2003In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 16, no 1, p. 31-38Article in journal (Refereed)
    Abstract [en]

    An increasing body of literature is documenting a high pay off from human capital investment. However,

    different studies of the interest from capital market actors to take information about intangibles into account

    reveal contradictory findings. The interest with respect to intellectual capital indicators is ambivalent. Why? In

    the present article five reasons to this ambivalent interest are discussed; Capital market actors may; (1) not

    understand the importance of intangibles (the knowledge problem); (2) not trust the indicators with respect to

    validity and reliability (the uncertainty problem); (3) exaggerate the risk of loosing the intangible resource (the

    ownership problem); and (4) not feel secure about the management's capability of taking action upon data (the

    management problem). However, the most important deterrent to account for is may be (5) the mentality of

    capital market actors as a group.

  • 21.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Ahonen, GuyRoslender, Robin
    Work Health and Management Control2007Collection (editor) (Other academic)
    Abstract [en]

    As in the rest of the world, health is a growing concern in European countries. It is in this context that some researchers have begun to consider whether it might be possible to develop management control and accounting models that address work health problems. Management control and accounting has traditionally focused on more tangible determinants of employee efficiency. The principal motivation for this book is to investigate whether it is possible to further extend the boundaries of accounting in the field of intangibles to incorporate health issues. The objective of such an exercise is to modify existing management control systems and processes so as to encourage attention, discussions, decision-making, and action with respect to sustainable health promotion. The subject area is not taught anywhere, neither in academia nor in practice. In order to successfully develop the present new approaches, we believe that there is a strong need to promote multi-disciplinary enquiry involving researchers from not only management control and accounting but also the human resource management, public health, and occupational safety and health disciplines. The contributors to this text are, therefore, drawn from a number of different academic disciplines as well as from seven European countries i.e., Austria, Denmark, Finland, France, the Netherlands, the United Kingdom, and Sweden.

  • 22.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Almqvist,, Roland
    Stockholms universitet, Sweden.
    Holmgren, Mikael
    Stockholms universitet, Sweden.
    Mårtensson, Maria
    Stockholms universitet.
    Ansvarsfull verksamhetsstyrning2012Book (Other academic)
    Abstract [sv]

    Vår bok syftar till att bidra till en diskussion om begreppet verksamhetsstyrning. Boken är inte bara riktadtill den som har ett uttalat ansvar för styrning i egenskap av chef ellerekonom. Målgruppen är vidare än så. Boken riktar sig till alla anställdasom vill påverka organisationens styrning. En särskilt viktig målgruppär de som känner ett spontant avståndstagande till begreppet styrning.Vi hoppas att vår bok ska bidra till refl ektion och debatt. Läs, begrundaoch gör något när det gäller styrningens grundläggande värderingaroch deras innehåll! Debattera, agera och förändra styrningen så attden främjar ansvar! Med den innebörd vi lägger i begreppet kan maninte upphöra att styra. Det sker på ett eller annat sätt oavsett vad mantycker. Det är heller inte önskvärt att sluta styra. På ett eller annat sättmåste vi ta ansvar och styra samt ta ansvar för att styra.

  • 23.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Backlund, Andreas
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Can health be subject to management control? Suggestions and experiences2006In: Stress in health and disease, Darmstadt: Wiley-VCH Verlag GmbH & Co , 2006, p. 22-Chapter in book (Other academic)
    Abstract [en]

    During the past decades, important steps have been taken to develop management and management control models that can be used relative to intangible resources such as health and competence. In this chapter we will account for ideas, experiences and the possible future for some of these models. We will draw upon experiences from Sweden. One of the reasons for doing so is that Sweden has been the subject of numerous initiatives and efforts regarding management and management control of different intangible resources. We have selected models that address health or human resources in a working environment context. The pedagogical idea underlying our selection is to illuminate problems and possibilities regarding management control and organisational change targeting health as an intangible resource.  After a brief resume concerning research on the correlation between health and profitability, we pass on to discuss experiences and possibilities of the different models. The models discussed are health in the balance sheet, health in the profit and loss account, human resource costing and accounting, recent management control methods and health statements. After presenting a case we conclude with a summary of different dilemmas.

  • 24.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Backlund Björke, Andreas
    Hälsa i företagens ekonomistyrning2013In: 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.

  • 25.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Bjurström, Erik
    Mälardalen University, School of Innovation, Design and Engineering, Innovation and Product Realisation.
    Following the adoption of Japanese IC-guidelines during 10 years2015In: The Japan Intellectual Capital Management JournalArticle in journal (Refereed)
  • 26.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Bjurström, Erik
    Mälardalen University, School of Innovation, Design and Engineering, Innovation and Product Realisation.
    Fischer, Thomas
    Nuremberg and Erlangen University.
    Intellectual capital disclosures and investrors' perceptions of a company's reputation - an international perspective2012In: Wissenbilanzen im Mittelstand / [ed] Fischer, T. und Wulf, I., Stuttgart: Schäffer-Poeschel Verlag , 2012, p. 125-142Chapter in book (Other academic)
    Abstract [en]

    This paper attempts to extend the understanding of the interaction between firms and investors with respect to the role of intellectual capital disclosure. Due to the quickly intensifying interest of firms and policy-makers in intellectual capital disclosure (as regards, for example, intellectual capital statements, social responsibility reporting, and integrated reporting), there is an urgent need to study the role of intellectual capital disclosure in building and maintaining corporate reputation. Using two empirical investigations with a focus on human capital as core element of intellectual capital—a German experiment and a Swedish focus group study—as points of departure, this paper argues that there is a need for complementary investigations of contextual, social character, and other approaches in studies of the interface between accounting and finance. The paper begins with a very brief overview of prior research on human capital disclosure. Sections 2 and 3 discuss the German and Swedish studies, followed by an analysis in section 4, where the concept of ‘reputation’ is introduced. In the concluding section 5, suggestions for further exploration are made.

  • 27.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Foldspang, Lars
    Mark, Michael
    Lund Rants, LLouise
    Römer Hjorth, Lauritz
    Langholz-Carstenssen, Christian
    Poulsen, Otto Melchior
    Ahonen, Guy
    Aasness, Steinar
    Working environment and productivity.: A register-based analysis of Nordic enterprises.2014Book (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.

  • 28.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Gröjer, Jan-Erik
    Immateriella resurser2008In: Controllerhandboken, Malmö: Liber , 2008, 9, p. 22-Chapter in book (Other academic)
    Abstract [sv]

    Immateriella resurser har under de senaste decennierna fått en ökande betydelse för företags värdeskapande. Detta har bidragit till att traditionell redovisning inte ansetts tillräcklig som underlag för styrning av verksamheten. Många företag har utvecklat nya modeller som komplement till den traditionella ekonomistyrningen. Även i den forskningsorienterade litteraturen har vi sett har många olika förslag. Ett förslag, som vunnit stor spridning, är balanserade styrkort. Andra förslag är personalekonomi och intellektuellt kapital.  Vi ska i detta kapitel inleda med att översiktligt beröra varför intresset blivit så stort och därefter precisera begreppet immateriella resurser. I de två följande avsnitten diskuterar vi dels personalekonomi, dels hur ett par svenska företag utvecklat modeller som har likheter med balanserade styrkort och intellektuellt kapital. Därefter tar vi upp olika redovisnings- och styrmodeller inom det personalekonomiska området. Avsnittet därefter handlar om intellektuellt kapital. Innan vi avrundar med synpunkter på controllerns roll vid styrning av immateriella resurser går vi igenom erfarenheter från användning av olika modeller.

  • 29.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Hansson, Bo
    Uppsala University, Sweden.
    Measuring HRM: The acid test for managing intangible resources2006In: Managing Human Resources in Europe: A Thematic Approach, 2006, p. 151-176Chapter in book (Other academic)
  • 30.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Hansson, Bo
    The acid test for HR practices: Is it worth it?2006In: Managing Human Resources in Europe, London: Routledge, 2006, p. 151-176Chapter in book (Other academic)
    Abstract [en]

    The acid test for HR practices is: Is it worth it? The language of business is money. Increased cost pressure and competitiveness as well as the need to show the contribution to the overall organisational performance combined with an increasing importance of the economic logic in various segments of society lead to two major effects in HRM. HRM is increasingly viewed in economic terms. The intention in this chapter is to examine research on correlation between human resource investments and different outcomes, such as productivity and profitability, but primarily to elaborate on the different approaches to management control, specifically addressing human resources (HR). Before addressing these issues, however, we start with a brief overview of different proposals regarding management control and HR. The chapter concludes with a discussion focusing on the different approaches.

  • 31.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Henningsson, Johan
    Mälardalen University, School of Sustainable Development of Society and Technology.
    The archaeology of intellectual capital: a battle between concepts2008In: Intellectual capital revisited: Paradoxes in the knowledge intensive organization, Cheltenham, UK: Edward Elgar Publishing , 2008Chapter in book (Other academic)
    Abstract [en]

    In the middle of the 1990s, a number of OECD conferences were held to encourage attention to the question on how to account for intangibles.  The OECD initiative was based on the notion that intangibles appear to be increasingly important as determinants of enterprise growth, productivity gains, profitability and wealth creation. However, the importance of intangibles exceeds the current ability to recognise and measure them. This gap is also evident in external reporting, which might cause miss-allocation in capital markets. At the OECD conference in Helsinki, 1996 two possible ways forward were identified. One was extending the use of human resource accounting (representing a financial approach) and the other was using the promising idea of intellectual capital (representing av non-financial approach). During the following two year, the two basic possibilities were discussed at a number of meetings took place and the idea of non-financial information focusing intangibles and the using of the concept IC was further enforced. consensus was reached that something has to be done in order to encourage the development of voluntary guidelines for using a non-financial approach when measuring, reporting and managing intangibles.

  • 32.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business.
    Henningsson, Johan
    Mälardalen University, School of Business.
    The archaeology of  'Intellectual Capital': A battle between ideas2007In: Intellectual capital revisited: Paradoxes in the knowledge organisation, Cheltenham: Edvard Elgar , 2007Chapter in book (Refereed)
  • 33.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Henningsson, Johan
    AB Svenska Exportkredit, Stockholm, Sweden.
    Almqvist, Roland
    Stockholm University, Stockholm, Sweden.
    Fund manager trust and information complexity2015In: Qualitative Research in Financial Markets, ISSN 1755-4179, Vol. 7, no 4, p. 346-362Article in journal (Refereed)
    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.

  • 34.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business.
    Holland, John
    Henningsson, Johan
    Koga, Chitoshi
    Sakakibara, S
    Japanese Financial Institutions and their use of company intangibles informationin company investment decisions – Ba, SECI, Kata and JFIs as knowledge creatingfirms.2010Other (Refereed)
    Abstract [en]

    The purpose of this paper is to explore how Japanese Financial Institutions (JFI)

    acquire and use company intellectual capital (IC) information and other associated intangibles

    information in their common structured and routine equity investment decisions and how this

    activity contributed to knowledge creation in the JFIs concerning knowledge of companies,

    markets and emotions. Company IC information contributed to earnings estimates and company

    valuation. Impressionistic and emotional information about intangibles contributed to JFI

    feelings and confidence in their valuation and information use. Both led to investment

    decisions. JFI knowledge was an important component of the key interacting and informed

    contexts used by JFIs to make collective sense of these different but complementary types of

    information in investment decision making. This created opportunities for improved

    disclosure and accountability between JFIs and their investee companies. Common patterns of

    behaviour across the JFIs were counterbalanced by variety and differences noted in JFI

    behaviour. These included differences in JFI investment philosophy and ‘landscape’.

  • 35.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Johrén, Anders
    Personalekonomi idag2007Book (Other academic)
    Abstract [sv]

    Boken innehåller lättillgängliga kalkylmodeller för beräkning av kostnader och eventuella intäkter avseende personalinvesteringar. Vidare behandas ideer om personalkostander i resultaträkninegn liksom personalnyckeltal. I ett kapitel redogörs för studier av personalinvesteringars lönsamhet och i två andra kapitel erfarenheter av tillämpning av personalekonomi respektive personalekonomins roll i verksamhetsstyrningen. 

  • 36.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Koga, C.
    Faculty of Commerce, Doshisha University, Japan.
    IC in Japan: Governmental guidelines, financial market perceptions and company practice2014In: Intellectual Capital in Organizations: Non-Financial Reports and Accounts, Taylor and Francis Inc. , 2014, p. 203-230Chapter in book (Other academic)
  • 37.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Koga, Chitoshi
    Nagoya University.
    Intellectual Capital in Japan: Governmental Guidelines, Financial market Perceptions and Company Practise2015In: 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)
  • 38.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Koga, Chitoshi
    Doshisa University Kyoto.
    Intellectual Capital in Japan: Governmental Guidelines, Financial market Perceptions and Company Practise. Chapter 102014In: 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.

  • 39.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Koga, Chitoshi
    Kobe University.
    Almqvist, C.
    Stockholm University.
    Skog, M.
    Stockholm University.
    "Breaking taboos": Implementing intellectual assets-based management guidelines2009In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 10, no 4, p. 520-538Article in journal (Refereed)
    Abstract [en]

    The aim of this paper is to highlight how, and why, some small high-tech Japanese firms apply and assess the Intellectual Asset-based Management (IAbM) Manual for Small and Medium Enterprises[C1]  issued by the Japanese Ministry of Economy, Trade and Industry in October 2005. The authors pursue this aim by linking interview and document data from four Japanese firms that have issued IAbM reports containing ideas about the processes of creating knowledge and routines in organizations (ba’s and kata’s). These firms essentially follow the guidelines in the Manual, although pinpointing how this affects their internal management is difficult. The IAbM[C2]  report is primarily used for external communication with the capital market and with existing and potential customers. The paper concludes by pinpointing a number of remaining challenges associated with the Manual and this reporting initiative.

     

  • 40.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business.
    Koga, Chitoshi
    Almqvist, Roland
    Mälardalen University, School of Business.
    Skoog, Matti
    Mälardalen University, School of Business.
    The Japanese government’s guideline for Intellectual Asset Based management.2006Manuscript (preprint) (Other (popular science, discussion, etc.))
  • 41.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Koga, Chitoshi
    Kobe University, Kobe, Japan.
    Skoog, Matti
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Henningsson, Johan
    Mälardalen University, School of Sustainable Development of Society and Technology.
    The Japanese Government's intellectual capital reporting guideline: What are the challenges for firms and capital market agents?2006In: Journal of Intellectual Capital, ISSN 1469-1930, E-ISSN 1758-7468, Vol. 7, no 4, p. 474-491Article in journal (Refereed)
    Abstract [en]

     Purpose – The purpose of the present paper is to discuss the Guideline for Intellectual Property Information Disclosure (GIPID) in relation to the ambitious aspirations behind the guideline and in that way develop a future research agenda aiming at addressing the main challenges regarding the construction of guidelines for future IC reporting. Design/methodology/approach – The purpose will be achieved by comparing the GIPID with two other IC guideline proposals, namely MERITUM and the Danish Guideline for Intellectual Capital Statements, respectively, from a capital market communication perspective and from a management control perspective. References are made to 12 Japanese companies that have published IP reports. The sample companies operate in a wide range of nine industries covering, for example, security, manufacturing, transportation, and chemistry, and comprise large as well as small firms.

    Findings – The study identifies four major challenges for intellectual capital guidelines and reporting. These challenges regard market communication, management control, uniqueness versus comparability, and confidentiality versus accountability. The paper concludes with a number of questions of vital importance for future research within the research area.

    Originality/value – This is one of the first papers that discuss the Japanese Guideline for Intellectual Property Information Disclosure as well as to compare it with similar European guidelines. 

  • 42.
    Johanson, Ulf
    et al.
    Uppsala University, Sweden.
    Maria, Mårtensson
    Stockholm University, Sweden.
    Matti, Skoog
    Stockholm University, Sweden.
    Measuring to Understand Intangible Performance Drivers2001In: European Accounting Review, ISSN 0963-8180, Vol. 10, no 3, p. 407-437Article in journal (Refereed)
    Abstract [en]

    The present qualitative study explores what eleven Swedish organizations have system- atically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These ‘enablers’ are often customer and employee perceptions of individual, organizational and relational competence. The way for the Ž rms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.

  • 43.
    Johanson, Ulf
    et al.
    Stockholm University.
    Maria, Mårtensson
    Stockholm University.
    Matti, Skoog
    Stockholm University.
    Mobilizing Change through the Management Control of Intangibles2001In: Accounting, Organization and Society, ISSN 0361-3682, Vol. 26, no 7/8, p. 715-733Article in journal (Refereed)
    Abstract [en]

    This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.

  • 44.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Mouritsen, Jan
    Copenhagen Business School.
    Managing the person: Human Resource Costing and Accounting, Intellectual Capital and Health Statements2005In: Accounting in Scandinavia - The northern lights / [ed] Jönsson S och Mouritsen J., Liber och CBS Press , 2005Chapter in book (Other academic)
  • 45.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Mårtensson, Maria
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Hälsobokslutsparadoxen2006In: Hälsans styrning av arbetet, Lund: Studentlitteratur , 2006, p. 199-221Chapter in book (Other academic)
  • 46.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Mårtensson, Maria
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Management Control of Intangibles in Universities.: A case study of cooperation between a university and the society2009Conference paper (Other academic)
  • 47.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Mårtensson, Maria
    Stockholms universitet.
    Personalekonomi2013In: 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.

  • 48.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business, Society and Engineering, Industrial Economics and Organisation.
    Skoog, Matti
    Stockholms universitet.
    Integrerad verksamhetsstyrning2015Book (Other academic)
  • 49.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Skoog, Matti
    Mälardalen University, School of Sustainable Development of Society and Technology.
    Verksamhetsstyrning: för utveckling, förbättring och förändring2007Book (Other academic)
    Abstract [sv]

    Boken handlar om idéer kring verksamhetsstyrning för utveckling, förbättring och förändring. Den syn som ligger bakom vårt sätt att skriva samt de idéer och tankar som lyfts fram har sina rötter i den traditionella företagsekonomiska redovisningen såsom den har undervisats i sedan årtionden i Sverige. Vi är dock båda, och det är vi inte ensamma om, starkt kritiska till den traditionella redovisningens och ekonomistyrningens förmåga att mobilisera chefer och andra anställda till handlingar som befrämjar en god hushållning i linje med organisationens visioner och mål. Vi hävdar inte att den traditionella redovisningen, med dess fokus på historiska ekonomiska transaktioner inriktade framför allt på materiella resurser, kan eller ska skrotas, men vi menar att om syftet är utveckling, förändring och förbättring av en organisations verksamhet måste den traditionella redovisningen kompletteras med nya perspektiv och angreppssätt. Vi ser alltså verksamhetsstyrning som en utvidgning av ekonomistyrning. 

    Verksamhetsstyrningens primära roll är inte perfekt avbildning av olika fenomen. Det kommer aldrig att fungera. Verksamhetsstyrning handlar inte heller primärt om mätning, kontroll och ordning och reda. Verksamhetsstyrning har snarare en pedagogisk roll att befrämja förståelse och mobilisera framtida handling. 

  • 50.
    Johanson, Ulf
    et al.
    Mälardalen University, School of Business.
    Skoog, Matti
    Mälardalen University, School of Business.
    Backlund, Andreas
    Mälardalen University, School of Business.
    Almqvist, Roland
    Mälardalen University, School of Business.
    Balancing dilemmas of the balanced scorecard2006In: Accounting, Auditing & Accountability Journal, ISSN 0951-3574, Vol. 19, no 5, p. 842-857Article in journal (Refereed)
    Abstract [en]

    Purpose - The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self-evident solution to these critical issues, they are termed dilemmas. Design/methodology/approach - The paper contributes to the BSC debate by collecting insights from empirical findings, as well as exploring various theoretical aspects. Findings - After presenting four perceived dilemmas and how they affect the implementation and use of the BSC in various settings, the paper concludes that there is a need for further debate and research on these dilemmas. Research limitations/implications - The paper is primarily a contribution to the debate concerning the balanced scorecard and its range of application as a management control model. Practical implications - The paper is motivated by an overall high rate of implementation failure in various practical settings. Originality/value - Some of the problems described have been debated before, whereas others are new. However, there has been hardly any discussion of the dilemmas in conjunction with one another. The paper is an attempt to generate important new questions about the future implementation and use of the BSC.

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