oru.sePublications
Change search
Link to record
Permanent link

Direct link
BETA
Publications (10 of 69) Show all publications
Babri, M., Davidson, B. & Helin, S. (2019). An Updated Inquiry into the Study of Corporate Codes of Ethics: 2005–2016 [Review]. Journal of Business Ethics
Open this publication in new window or tab >>An Updated Inquiry into the Study of Corporate Codes of Ethics: 2005–2016
2019 (English)In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697Article, book review (Refereed) Epub ahead of print
Abstract [en]

This paper presents a review of 100 empirical papers studying corporate codes of ethics (CCEs) in business organizations from the time period mid-2005 until mid-2016, following approximately an 11-year time period after the previous review of the literature. The reviewed papers are broadly categorized as content-oriented, output-oriented, or transformation-oriented. The review sheds light on empirical focus, context, questions addressed, methods, findings and theory. The findings are discussed in terms of the three categories as well as the aggregate, stock of empirical CCE studies in comparison with previous reviews, answering the question “where are we now?” Content and output studies still stand for the majority of the studies, whereas the transformation studies are fewer. Within these areas, two new trends are found to have emerged: discursive analyses and a focus on labor conditions. The review finds that (a) the content of CCEs is still predominantly self-defensive, (b) that CCEs are insufficient in themselves in terms of protecting workers’ rights, (c) that CCEs are likely to encounter tensions when implemented across national and organizational boundaries, and (d) that while perception of CCEs is generally positive, CCEs may lead to both positive and negative outcomes. Based on these findings, potential areas for further exploration in the area of CCE research are suggested.

Place, publisher, year, edition, pages
Springer, 2019
Keywords
Code of ethics, Code of conduct, Literature review, Empirical, Business, Corporate
National Category
Business Administration
Research subject
Ethics
Identifiers
urn:nbn:se:oru:diva-75697 (URN)10.1007/s10551-019-04192-x (DOI)
Available from: 2019-08-11 Created: 2019-08-11 Last updated: 2019-11-15Bibliographically approved
Lundh, S., Seger, K., Frostenson, M. & Helin, S. (2019). Appearing to others: On the relevance of the external image to internal accounting choices. In: : . Paper presented at Nationella Redovisningskonferensen 2019, Linköping, Sweden, November 7-8, 2019 (pp. 1-4).
Open this publication in new window or tab >>Appearing to others: On the relevance of the external image to internal accounting choices
2019 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-76926 (URN)
Conference
Nationella Redovisningskonferensen 2019, Linköping, Sweden, November 7-8, 2019
Funder
The Jan Wallander and Tom Hedelius Foundation, P2017-0076:1
Available from: 2019-10-01 Created: 2019-10-01 Last updated: 2019-10-08
Borglund, T., Prenkert, F., Frostenson, M., Helin, S. & Du Rietz, S. (2019). External facilitators as ‘Legitimizers’ in designing a master's program in sustainable business at a Swedish business school: A typology of industry collaborator roles in RME. The International Journal of Management Education, 17(3), Article ID 100315.
Open this publication in new window or tab >>External facilitators as ‘Legitimizers’ in designing a master's program in sustainable business at a Swedish business school: A typology of industry collaborator roles in RME
Show others...
2019 (English)In: The International Journal of Management Education, ISSN 1472-8117, E-ISSN 2352-3565, Vol. 17, no 3, article id 100315Article in journal (Refereed) Published
Abstract [en]

This article offers new knowledge on the role of industry as external facilitators in the case of designing responsible management education (RME). Drawing on a case of a Swedish business school that developed a two year master's profile in sustainable business, we find that industry partners acted as external facilitators in the form of ‘Legitimizers’. This type of external facilitator, Legitimizer, complements Vazquez-Brust and Yakovleva’s (2017) existing categories: ‘Guides’, ‘Monitors’, ‘Enablers’, and ‘Networkers’. Based on the findings, we propose that business can take on four types of legitimizing roles in academia – business collaboration: The Visitor, The Planner, The Co-operator, and The Co-educator. We further identify various forms of legitimacy, particularly cognitive and pragmatic, that the corporate activities and interactions generate. Interestingly, in the case of RME, companies are instrumental to legitimizing the education, rather than being the ones seeking legitimacy.

Place, publisher, year, edition, pages
Elsevier, 2019
Keywords
Education, Industry-academia collaboration, Legitimacy, RME, Sustainability
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-76404 (URN)10.1016/j.ijme.2019.100315 (DOI)000493924300007 ()2-s2.0-85072012438 (Scopus ID)
Available from: 2019-09-20 Created: 2019-09-20 Last updated: 2019-11-22Bibliographically approved
Frostenson, M. & Helin, S. (2018). Hållbarhetsredovisning: Grunder, praktik och funktion (3ed.). Stockholm: Liber
Open this publication in new window or tab >>Hållbarhetsredovisning: Grunder, praktik och funktion
2018 (Swedish)Book (Other academic)
Place, publisher, year, edition, pages
Stockholm: Liber, 2018. p. 132 Edition: 3
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-67058 (URN)978-91-47-12702-3 (ISBN)
Available from: 2018-05-18 Created: 2018-05-18 Last updated: 2018-05-21Bibliographically approved
Alexandersson, Ö., Helin, S., Seger, K. & Uhman, B. (2018). Tebe färg AB: ett praktikfall i externredovisning (4ed.). Lund: Studentlitteratur AB
Open this publication in new window or tab >>Tebe färg AB: ett praktikfall i externredovisning
2018 (Swedish)Book (Other academic)
Abstract [sv]

Boken är en praktisk och helhetsorienterad redovisningsuppgift i extern redovisning. Uppgiften utgår från ett fiktivt, men verklighetstroget företag som tillverkar färg. Utifrån en bakgrundsbeskrivning av företaget, föregående års balans- och resultaträkning, årsstämmoprotokoll, styrelseprotokoll, bankkontoutdrag samt verifikationer för ett räkenskapsår skall studenterna planera redovisningen, genomföra den löpande bokföringen, göra bokslut samt upprätta årsredovisning enligt gällande lagstiftning och praxis. Till detta kan även ett moment av revision tillfogas.

Grundtanken är att förankra redovisningsproblem, såväl praktiska som principiella, i ett sammanhang till skillnad från traditionella övnings uppgifter som ofta är fragmentbetonade. Uppgiften ger också träning i ?att arbeta med en större självständig uppgift där helhet, systematik och kreativitet viktigt. En tidigare version av materialet har under flera år använts vid universitet, högskolor, yrkeshögskolor, och studieförbund och visar att uppgiften tar en till två veckors heltidsarbete att genomföra.

Place, publisher, year, edition, pages
Lund: Studentlitteratur AB, 2018. p. 179 Edition: 4
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-76421 (URN)9789144126722 (ISBN)
Available from: 2019-09-14 Created: 2019-09-14 Last updated: 2019-09-17Bibliographically approved
Borglund, T., Frostenson, M. & Helin, S. (2018). Understanding Responsible Management Education from the Inside: A Case Study of a Case Study in an Insurance and Savings Company. Journal of Business Ethics Education, 15, 97-124
Open this publication in new window or tab >>Understanding Responsible Management Education from the Inside: A Case Study of a Case Study in an Insurance and Savings Company
2018 (English)In: Journal of Business Ethics Education, ISSN 1649-5195, E-ISSN 2044-4559, Vol. 15, p. 97-124Article in journal (Refereed) Published
Abstract [en]

Despite some two decades of research on Responsible Management Education (RME) relatively little is known about RME within business. In particular, different variants of RME in business have not been studied enough to give us a thorough understanding of the nature, role and function of RME in business. To provide some remedy, this article studies RME from an internal business perspective. Through action research, it shows how a specific form of RME, building on the Shared Value (SV) concept, is shaped, developed and manifested within the life-insurance and savings company Skandia. Furthermore, it develops a model for a holistic understanding of RME in business, taking into account RME actors, concepts, methods, and use. Apart from being an empirical illustration from within business of how RME becomes a tool for strategy, identity and innovation, and constructing a model for understanding RME, the article also highlights SV as the conceptual basis for RME.

Place, publisher, year, edition, pages
Neilson Journals Publishing, 2018
Keywords
Action research, case study, shared value, Skandia, strategy, RME
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-65542 (URN)
Available from: 2018-03-07 Created: 2018-03-07 Last updated: 2018-09-14Bibliographically approved
Frostenson, M., Hasche, N., Helin, S. & Prenkert, F. (2017). Ethical Issues in E-Commerce: A renewed analysis based on the multiplicity of customer relationships (1ed.). In: Jacob Dahl Rendtorff (Ed.), Perspectives on Philosophy of Management and Business Ethics: Including a Special Section on Business and Human Rights (pp. 181-195). Springer
Open this publication in new window or tab >>Ethical Issues in E-Commerce: A renewed analysis based on the multiplicity of customer relationships
2017 (English)In: Perspectives on Philosophy of Management and Business Ethics: Including a Special Section on Business and Human Rights / [ed] Jacob Dahl Rendtorff, Springer, 2017, 1, p. 181-195Chapter in book (Refereed)
Abstract [en]

Although ethical issues in e-commerce have received increased interest in recent years, the relational context between e-vendor and e-customer has remained relatively unproblematized. Rather than assuming an anonymous interface between e-vendor and e-customer, with specific ethical issues related to it, we examine a case of a hybrid organizational context where physical stores within the fast moving consumer goods (FMCG) sector use an intermediary to sell goods via e-commerce. The co-existence of physical stores and Internet solutions creates multiple relationships to customers and, as we argue, ethical problems of partly different kind compared to the ones identified in the literature. In the article, both the nature of the relationships between e-vendor and e-customer is analysed and ethical issues related to these relationships identified. From a theoretical point of view, the article widens the discussion on e-commerce ethics from a relational perspective inspired by Martin Buber’s philosophy.

Place, publisher, year, edition, pages
Springer, 2017 Edition: 1
Series
Ethical Economy, ISSN 2211-2707 ; 51
Keywords
Buber, E-commerce, Ethics, Internet, Relation
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-53343 (URN)978-3-319-46972-0 (ISBN)978-3-319-46973-7 (ISBN)
Funder
Swedish Retail and Wholesale Development Council
Available from: 2016-11-01 Created: 2016-11-01 Last updated: 2017-11-08Bibliographically approved
Frostenson, M. & Helin, S. (2017). Ideas in conflict: a case study on tensions in the process of preparing sustainability reports. Sustainability Accounting, Management and Policy Journal, 8(2), 166-190
Open this publication in new window or tab >>Ideas in conflict: a case study on tensions in the process of preparing sustainability reports
2017 (English)In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 8, no 2, p. 166-190Article in journal (Refereed) Published
Abstract [en]

Purpose

- The purpose of this article is to understand conflicts in sustainability reporting (SR) preparation.

Design/methodology/approach

- In the preparation of SRs, the logic of financial rationality is often assumed to take precedence over the logic of sustainability. Based on an explorative qualitative case study of a large Swedish retailer, the paper problematizes this view. Over a reporting cycle, employees and consultants involved in the preparation process are interviewed. Conflicting ideas about SRs are identified and analyzed through the lens of institutional logics.

Findings

-The study identifies five tensions in SR preparation. These tensions relate to conflicting ideas of what a SR is, how it should be written, and how it should be used. Among findings, a conflict of logics can be found as the basis of at least one tension. However, tensions may also emerge within a shared sustainability logic.

Research limitations/implications

- A contribution of the study is that it sets its finger on the actual fieldwork with SRs. The study shows that it is unreasonable to claim that SRs are ‘self-evidently’ captured by management according to financial rationality. Possibly, the nature of the studied firm, a company within the pharmaceutical and health sector, implies a stronger sustainability logic than in other firms.

Practical implications

- According to the study, the results of a SR preparation process are highly dependent on the sometimes conflicting ideas of preparers and others within the company. It is of high importance to identify and clarify such conflicting ideas already in the beginning of the process, to link the SR to the CSR strategy of the firm, and to involve top management in the process.

Originality/value

- The study identifies underlying tensions in SR preparation. It also introduces a theoretical framework that makes it possible to analyze tensions in the preparation process.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017
Keywords
Corporate social responsibility, Conflict, Sustainability reporting, Institutional logics, Tension, Preparer
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-51666 (URN)10.1108/SAMPJ-02-2015-0015 (DOI)000407636900003 ()2-s2.0-85018384108 (Scopus ID)
Funder
Swedish Retail and Wholesale Development Council
Available from: 2016-08-16 Created: 2016-08-16 Last updated: 2017-10-09Bibliographically approved
Karlsson, F., Frostenson, M., Prenkert, F., Kolkowska, E. & Helin, S. (2017). Inter-organisational information sharing in the public sector: A longitudinal case study on the reshaping of success factors. Government Information Quarterly, 34(4), 567-577
Open this publication in new window or tab >>Inter-organisational information sharing in the public sector: A longitudinal case study on the reshaping of success factors
Show others...
2017 (English)In: Government Information Quarterly, ISSN 0740-624X, E-ISSN 1872-9517, Vol. 34, no 4, p. 567-577Article in journal (Refereed) Published
Abstract [en]

Today, public organisations need to share information in order to complete their tasks. Over the years, scholars have mapped out the social and organisational factors that affect the success or failure of these kinds of endeavours. However, few of the suggested models have sought to address the temporal aspect of inter-organisational information sharing. The aim of this paper is to investigate the reshaping of social and organisational factors of inter-organisational information sharing in the public sector over time. We analysed four years' worth of information sharing in an inter-organisational reference group on copper corrosion in the context of nuclear waste management. We could trace how factors in the model proposed by Yang and Maxwell (2011) were reshaped over time. Two factors in the model – concerns of information misuse and trust – are frequently assessed by organisations and are the most likely to change. In the long run we also found that legislation and policies can change.

Place, publisher, year, edition, pages
Elsevier, 2017
Keywords
Information sharing, Inter-organisational, Social factors, Organisational factors
National Category
Information Systems, Social aspects
Research subject
Informatics; Business Studies
Identifiers
urn:nbn:se:oru:diva-62307 (URN)10.1016/j.giq.2017.10.007 (DOI)000418209700001 ()2-s2.0-85032881966 (Scopus ID)
Funder
Swedish Civil Contingencies Agency
Available from: 2017-11-11 Created: 2017-11-11 Last updated: 2018-01-03Bibliographically approved
Frostenson, M., Hedström, K., Helin, S., Karlsson, F., Kolkowska, E. & Prenkert, F. (2017). Samverkan mellan aktörer i industriella nätverk skapar nya utmaningar för informationssäkerheten (1ed.). In: J. Hallberg, P. Johansson, F. Karlsson, F. Lundberg, B. Lundgren, M. Törner (Ed.), Informationssäkerhet och organisationskultur : (pp. 61-75). Lund: Studentlitteratur AB
Open this publication in new window or tab >>Samverkan mellan aktörer i industriella nätverk skapar nya utmaningar för informationssäkerheten
Show others...
2017 (Swedish)In: Informationssäkerhet och organisationskultur / [ed] J. Hallberg, P. Johansson, F. Karlsson, F. Lundberg, B. Lundgren, M. Törner, Lund: Studentlitteratur AB, 2017, 1, p. 61-75Chapter in book (Refereed)
Place, publisher, year, edition, pages
Lund: Studentlitteratur AB, 2017 Edition: 1
National Category
Information Systems, Social aspects
Research subject
Informatics
Identifiers
urn:nbn:se:oru:diva-59445 (URN)978-91-44-12140-6 (ISBN)
Funder
Swedish Civil Contingencies Agency
Available from: 2017-09-01 Created: 2017-09-01 Last updated: 2019-03-29Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-0708-509X

Search in DiVA

Show all publications