Project Manager
Wahlström, GunnarProject manager
University of GothenburgAmount granted
1 015 000 SEKYear
2017The project relates to part two of the Part One Foundation funded project "External Accounting and Corporate Relations in the Capital Market". Three collections of data in the form of annual reports, the public debate and interviews show that part of the problem with external accounting is that accounting practice delivers solutions based on "more of the same". No new dimensions are offered. This continuation application intends to create an alternative to the numerical presentation in external accounting from an interdisciplinary point of view.
In interviews conducted, management illustrates the use of external accounting with various events or cases. These show that management initiates and motivates actions based on values that create patterns of action. They differ between companies and can thus help to explain the phenomenon that two companies in the same industry can have diametrically different profitability. This project application intends to: 1. Create an alternative to the numerical presentation in external reporting by coding values expressed by managers in interviews already conducted. 2. Complete articles already started in the project.