Mid Sweden University

Att kanalisera pengar mellan de som har pengar att avvara och de som behöver låna har varit en nyckelfunktion för banker i många hundra år och kommer sannolikt att förbli så under en överskådlig framtid.I Bankboken behandlas hur moderna banker styrs och regleras, vilka rapportkrav de omfattas av och hur riskhanteringen organiseras och utformas. Boken innehåller utförliga beskrivningar av de många bankspecifika begrepp som förekommer inom bankbranschen och sätter dem i sitt sammanhang.Med avstamp i bankens historia åskådliggörs hur banker omformats från små, enkla företag till stora finansiella varuhus som idag utmanas av digitalisering och en allt striktare reglering. Andra områden som diskuteras är bland annat:* hur den tekniska utvecklingen inverkar på banker och vilka effekter den kan tänkas ha på bankernas roll i framtiden * vikten av att särskilja mellan banker och de människor som arbetar där * bankernas roll i samhället och varför de behövs som ett smörjmedel i ekonomin.Bankboken är avsedd för dig som vill skaffa dig en bättre förståelse för varför banker finns, hur de fungerar och hur modern bankverksamhet organiseras, styrs och regleras.

Purpose– The purpose of this paper is to contribute with knowledge about how resistance to the neo-liberal agenda is made possible, especially through renewal and reproduction of collective communities. 

Design/methodology/approach– Using two ethnographical studies, one of a chamber orchestra and one of a shipping company for illustrating resistance. 

Findings– It is resistance through distancing and creation of a “hidden script” that prevents the collective community from be broken down by individualization. However, resistance through distancing needs to be combined with resistance through persistence in order to become intelligent. 

Originality/value– The paper makes use of ethnographic studies to investigate possibilities of resistance. The study has also found it fruitful to combine James Scott's (1990) notion of collectively created hidden scripts with Collinson's (1992, 1994) notion of resistance through distancing and persistence.

Purpose

The purpose of this paper is to add to our understanding of how external factors such as funding and external accountabilities affect the organisational inner workings, especially identity issues.

Design/methodology/approach

The paper is based on a comparative case study of two professional chamber orchestras, one in Sweden and one in the UK. The two orchestras had significantly different funding conditions and had different relations with funders and were thus exposed to different kinds of accountability dilemmas. The two organisations were studied using and ethnographically inspired approach. The developments of various parts of the organisations were studied, such as funding, management, strategy, management control and identity issues.

Findings

The paper illustrates how the solution to accountability dilemmas in an organisation can, over time, result in the protection or the dilution of a perceived organisational core and thus in an identity struggle. Especially, management has to deal with the balance between financial and operational accountability, where organisational members could perceive the decisions to be confirming or rejecting what they perceived as being the higher purpose of their work.

Practical implications

This paper may help managers become more aware of the long ranging consequences of managerial decisions and how such decisions may affect the identity orientation of organisational members.

Originality/value

The paper combines the concept of identity with the concept of accountability, something that has not been done to a large extent in previous research.

Den här boken handlar om redovisning. Redovisning finns överallt och är viktig att förstå. Samtidigt är redovisning inte en objektiv och neutral teknik utan ett språk eller till och med en slags konst, som försöker ge en "sann" bild av organisationers många gånger mångfacetterade och föränderliga verklighet.

Redovisning bygger på en stor mängd subjektiva antaganden om vår värld. Trots att redovisning är subjektiv, påverkar den människor och ekonomier på ett fundamentalt sätt. Det blir tydligt när redovisningen fallerar och ger upphov till samhällsekonomiska kriser. Just därför är redovisningen så viktig och så oerhört intressant.

Genom att beskriva redovisningens mest grundläggande begrepp och samband vill den här boken vara en hjälp till läsaren att ta sig över den allra första tröskeln till redovisningens värld. 

This study investigates the effects of funding, and the pressure to justify one's existence in relation to funders, on the strategies, management control and conditions for long-term organizational learning and knowledge management in arts organizations. Published theories and previous studies of the relationship between organizational funding, strategy and management argue that, with the increased focus on costs and financial control, organizations will have difficulty maintaining an internal rationale based on culture and looser forms of control. The authors develop a framework that includes the concepts of knowledge management and long-term organizational learning. Using insights from a comparative case study of two chamber orchestras, one British and one Swedish, they analyze the conditions for the long-term build-up of artistic knowledge and thus the achievement of high quality.

The world of accounting saw a revolutionary change in 2005 when the 2002 EUs decision to adopt International Financial Reporting Standards (IFRS) for quoted companies was implemented. Organisations in the financial sector were especially affected by the new principles-based accounting regime, which saw historical cost accounting downplayed in favour of a market-based valuation philosophy (i.e., fair values). Today, it is evident that IFRS, together with other kinds of regulations, both internationally and nationally, has made both the interpretation and implementation of accounting standards more difficult (for an overview, see Nilsson and Stockenstrand 2015).