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  • 1.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Gerdin, Jonas
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Management accounting and organizational change - an institutional perspective2005Conference paper (Refereed)
  • 2.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Helin, SvenÖrebro University, Örebro University School of Business.
    Accounting and Continuous Improvements: some notes on how accounting can support or hinder establishment of Continuous Improvements1998Conference proceedings (editor) (Refereed)
  • 3.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Continuous Improvement-work under Ambiguity: the role of Management Accounting Control2000Conference paper (Refereed)
  • 4.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Ekonomistyrning och förbättringsarbete: En fallstudie om hur ekonomistyrning kan stödja respektive hindra förbättringsarbete2000Licentiate thesis, monograph (Other academic)
  • 5.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Hur kan ekonomistyrningen stödja eller hindra ett kontinuerligt och systematiskt förändringsarbete?1999Conference paper (Refereed)
  • 6.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    'It's the singer not the song'- how Management Accounting Influence Problem Solving Activities on Shop Floor Level: a Case Study2001Conference paper (Refereed)
  • 7.
    Abrahamsson, Gun
    et al.
    Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies;Uppsala University, Uppsala, Sweden.
    Helin, Sven
    Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Business Studies;Uppsala University, Uppsala, Sweden.
    Problemlösningsarbete på låg organisatorisk nivå - två studier om implementering och konkretisering av idéer om kundorderstyrd tillverkning2004Doctoral thesis, monograph (Other academic)
    Abstract [en]

    The two studies reported in this thesis are about problem solving at a low organisational level in an organisational unit in a Swedish manufacturing company, which has adopted ideas of World Class Manufacturing. In the first study, we analyse, from an organisational learning perspective, the implementation of the well-known concept Continuous Improvement at shop-floor level and how management accounting may facilitate or impede improvement work. A case study was conducted in two workgroups in one production unit for about seven months. In one of the groups, management accounting facilitated improvement work with high organisational scope and, in the other group, impeded the organisational scope. Our conclusion is that management accounting may facilitate a high organisational scope by supporting the leadership style, stressing co-operation, dialog and participation, or, by the way the manager uses management accounting, make boundaries distinct between groups of employees and between departments, and therefore impede improvements with high organisational scope. In the second study, we analyse, from a rule-based behavioural perspective, how ideas of World Class Manufacturing are institutionalised in cross-functional problem solving at a low organisational level. A case study was carried out in two cross-functional weekly group meetings for about nine months. Problems raised and solutions decided followed a repeated pattern. The actors draw on instrumental rules, which can be described as technical as well as economic. We concluded that ideas of World Class Manufacturing were institutionalised as different variants of World Class Manufacturing in the different functions at a low organisational level. At the meetings, contradictory instrumental rules were activated by the functions and treated according to interaction rules. Two overall patterns of action, articulated the two main interaction rules guiding actors in how to treat contradictory ideas of World Class Manufacturing.

  • 8.
    Abrahamsson, Gun
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Helin, Sven
    Örebro University, Swedish Business School at Örebro University.
    Problemlösningsarbete på låg organisatorisk nivå: två studier om implementering respektive konkretisering av idéer om kundorderstyrd tillverkning2004Doctoral thesis, monograph (Other academic)
  • 9.
    Alexandersson, Örjan
    et al.
    Grant Thornton, Stockholm, Sverige.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Seger, Karin
    Örebro University, Örebro University School of Business.
    Uhman, Benny
    PwC, Stockholm, Sverige.
    Externredovisning: Praktikfallet Noas Nävertråd AB2013Book (Other academic)
  • 10. Alexandersson, Örjan
    et al.
    Helin, Sven
    Örebro University, Swedish Business School at Örebro University.
    Seger, Karin
    Örebro University, Swedish Business School at Örebro University.
    Uhman, Benny
    Externredovisning: praktikfallet Tebe Färg AB2008 (ed. 2)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, bolagsstämmeprotokoll, styrelseprotokoll, bankkontoutdrag samt verifikationer för ett räkenskapsår, skall studenterna organisera redovisningen, genomföra den löpande bokföringen, göra bokslut samt upprätta årsredovisning enligt gällande lagstiftning och praxis. Till detta kan även ett moment av revision tillfogas.

  • 11. Alexandersson, Örjan
    et al.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Seger, Karin
    Örebro University, Örebro University School of Business.
    Uhman, Benny
    Externredovisning: praktikfallet Wai-King Trading AB2016 (ed. 3)Book (Other academic)
    Abstract [sv]

    Boken är en praktisk och helhetsorienterad redovisningsuppgift i extern redovisning. Uppgiften utgår från ett fiktivt, men verklighetstroget företag som importerar och 
säljer orientaliska mattor. Utifrån en bakgrundsbeskrivning av företaget, föregående års bokslut, årsstämmoprotokoll, styrelseprotokoll, bankkontoutdrag samt verifikationer för räkenskapsåret 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.

  • 12. Alexandersson, Örjan
    et al.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Seger, Karin
    Örebro University, Örebro University School of Business.
    Uhman, Benny
    Tebe färg AB: ett praktikfall i externredovisning2018 (ed. 4)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.

  • 13. Alexandersson, Örjan
    et al.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Seger, Karin
    Örebro University, Örebro University School of Business.
    Uhman, Benny
    Tebe färg AB: ett praktikfall i externredovisning2015 (ed. 3)Book (Other academic)
  • 14.
    Babri, Maira
    et al.
    Örebro University, Örebro University School of Business.
    Davidson, Bruce
    College of Business, University of West Florida (UWF), Pensacola FL, USA.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    An Updated Inquiry into the Study of Corporate Codes of Ethics: 2005–20162019In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697Article in journal (Refereed)
    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.

  • 15.
    Borglund, Tommy
    et al.
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Understanding Responsible Management Education from the Inside: A Case Study of a Case Study in an Insurance and Savings Company2018In: Journal of Business Ethics Education, ISSN 1649-5195, E-ISSN 2044-4559, Vol. 15, p. 97-124Article in journal (Refereed)
    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.

  • 16.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Hasche, Nina
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Prenkert, Frans
    Örebro University, Örebro University School of Business.
    E-handel: Organisering, distribution och hållbarhet2017 (ed. 1)Book (Other academic)
    Abstract [sv]

    Hur organiseras e-handel? På vilka sätt förändrar den kundmötet? Hur fungerar distributionen? Leder e-handel till ökad hållbarhet? Kommer e-handel att ersätta den fysiska butiken? Frågorna är många och viktiga att besvara när detaljhandeln går in i en ny era och elektronisk handel blir en självklarhet.

    Den här boken svarar på frågorna. Den tar upp e-handelns organisering, kunder, distribution och frågor om hållbarhet. Särskilt viktigt är det att förstå hybridhandel, som innebär att företag bedriver både fysisk handel och e-handel parallellt. Boken är skriven ur ett företagsekonomiskt perspektiv och fungerar som en introduktion för alla som vill veta mer om e-handel.

  • 17.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Hasche, Nina
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Prenkert, Frans
    Örebro University, Örebro University School of Business.
    Ethical Issues in E-Commerce: A renewed analysis based on the multiplicity of customer relationships2017In: 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.

  • 18.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Hasche, Nina
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Prenkert, Frans
    Örebro University, Örebro University School of Business.
    Ethical issues in e-commerce: A renewed analysis based on the multiplicity of customer relationships2015In: EBEN Research Conference 2015, 2015Conference paper (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.

  • 19.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Hasche, Nina
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Prenkert, Frans
    Örebro University, Örebro University School of Business.
    Understanding e-commerce strategies anew: What happens when everyone turns hybrid?2016Conference paper (Other academic)
    Abstract [en]

    Even though current research literature pays much attention to e-commerce as an aspect of retailing, relatively few strategic approaches elaborate on the fact that many contemporary retail firms are hybrid firms, which implies offering products both online and offline. Notably, much of extant research sets off from the premise that traditional retail chains adopt e-commerce to complement the physical stores. An important observation is that today also ‘pure’ e-tailers open physical stores, which means that hybridization develops from different vantage points. Current strategic understandings of hybrid firms’ strategies do not necessarily take into account the different and sometimes contrary approaches to what it means to be a hybrid firm. The purpose of this article is to develop a two-dimensional model of strategic choice in hybrid firms. It makes it possible to identify different strategies along the dimensions of a) locality (of the physical store) and b) the role of the physical store when it comes to distribution. Through this approach, a deeper strategic understanding is reached, for example with regard to the physical distribution aspect of hybrid firms.

  • 20.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Hedström, Karin
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Karlsson, Fredrik
    Örebro University, Örebro University School of Business.
    Kolkowska, Ella
    Örebro University, Örebro University School of Business.
    Prenkert, Frans
    Örebro University, Örebro University School of Business.
    Samverkan mellan aktörer i industriella nätverk skapar nya utmaningar för informationssäkerheten2017In: 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)
  • 21.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Etikutbildningens meningsfullhet – leder den till bättre etik?2013Conference paper (Other academic)
  • 22.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Hållbarhetsredovisning: Grunder, praktik och funktion2018 (ed. 3)Book (Other academic)
  • 23.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Ideas in conflict: a case study on tensions in the process of preparing sustainability reports2017In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 8, no 2, p. 166-190Article in journal (Refereed)
    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.

  • 24.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Management control och business ethics control: rules in conflict?2009Conference paper (Refereed)
  • 25.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Principer för hållbarhetsredovisning i teori och pratktik: En studie av fjärrvärmebranschen2009Report (Other academic)
  • 26.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sustainability Reporting and Management Control2011Conference paper (Other academic)
  • 27.
    Frostenson, Magnus
    et al.
    Department of Business Studies, Uppsala University, Uppsala, Sweden.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Environmental Management, Luleå University of Technology, Luleå, Sweden.
    Communicating processes for sustainability in retail: corporate disclosure or concealment?2012In: Nordic retail research: emerging diversity / [ed] Johan Hagberg, Ulrika Holmberg, Malin Sundström, Lars Walter, Göteborg: Bokförlaget BAS, 2012, 1, p. 325-343Chapter in book (Other academic)
  • 28.
    Frostenson, Magnus
    et al.
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Luleå Tekniska Universitet, Luleå, Sverige.
    Control or accountability?: An empirical investigation into the nature of sustainability control in retail2012Conference paper (Other academic)
    Abstract [en]

    Sustainability, in a wide sense of the word, is a prerequisite for business legitimacy in today’s society, not least in retail. To many, sustainability becomes an issue that must somehow be managed. Commonly, management of sustainability is understood in more or less the same fashion as managing business in general. For example, sustainability is assumed to be controlled in the same manner as any other business activity. Control is a concept traditionally referable to a specific internal context, usually assuming a rational, instrumental and closed organization where goals and objectives are formulated at top level, even if the mechanisms of control may vary considerably. 

    In this paper, we question the prevailing ideas of management control when it comes to sustainability. Based on how sustainability issues are actually managed within retail, we point to inadequacies of understanding sustainability as an issue that can be managed in a traditional way.  The paper builds on interviews made within a large Swedish retail firm with relatively developed strategies and understandings of sustainability and the need for responsible business conduct, both in practice and communication.

    Thus, the purpose of the paper is to show how control in terms of sustainability escapes traditional conceptions of management control. This, we argue, is not just an issue of academic interest. In a wider sense, we identify why the issue of sustainability requires other means and competencies to be successfully managed compared to traditional business issues. Basically, we formulate our contentions against the concept of accountability, the contents and consequences of which must be understood and handled by companies in order to provide a credible sustainability profile.

  • 29.
    Frostenson, Magnus
    et al.
    Uppsala universitet, Uppsala, Sweden.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Örebro University, Örebro University School of Business.
    CSR från webben till butiken: etiska stödstrukturer för arbetstagare inom handeln2010Report (Other academic)
    Abstract [sv]

    I den första delstudien undersöks vilka frågor detaljhandeln kommunicerar och lyfter fram som viktiga ansvarsfrågor. Den andra delstudien fördjupar förståelsen av de ansvarsstrukturer som används, medan den tredje undersöker förhållandet mellan ansvarsstrukturer och det stöd dessa kan ge medarbetare på butiksnivå. Slutligen ges förslag kring hur strukturerna kan utvecklas.

  • 30.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Örebro University, Örebro University School of Business.
    Decoupled but necessary: The internal significance of codes of conduct in retail firms2010Conference paper (Refereed)
  • 31.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Örebro University, Örebro University School of Business.
    Finding the right level: corporate responsibility communication in Swedish retail2009Conference paper (Refereed)
  • 32.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Örebro University, Örebro University School of Business.
    Hållbarhetsredovisning: grunder, praktik och funktion2012 (ed. 1)Book (Other academic)
  • 33.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Luleå Tekniska Universitet, Luleå, Sweden.
    Hållbarhetsredovisning: grunder, praktik och funktion2015 (ed. 2)Book (Other academic)
  • 34.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Luleå Tekniska Universitet, Luleå, Sverige.
    Hållbarhetsredovisning i svensk detaljhandel: Roll, relevans och nytta2013Report (Other academic)
    Abstract [sv]

    Rapporten presenterar resultaten från forskningsprojektet ”Hållbarhetsredovisning och interna organisatoriska processer för ökad hållbarhet”. Syftet med projektet har varit att undersöka vilken betydelse hållbarhetsredovisning har för handelsföretags interna organisatoriska processer för ökad hållbarhet samt, att öka kunskapen om hur dessa processer konkret kan bidra till ökad hållbarhet inom handeln. Projektet bygger både på en bred översikt över hur handelsföretag kommunicerar sitt hållbarhetsarbete via hållbarhetsredovisningar och på fördjupade studier av hur ett fåtal större handelsföretag internt arbetar med hållbarhetsprocesser och hur detta kan relateras till just hållbarhetsredovisningens roll. Denna rapport presenterar de olika delstudiernas resultat på ett relativt övergripande plan och knyter dem till de forskningsfrågor som projektet har utgått ifrån. I den första delstudien visas att en relativt liten andel av handelsföretagen använder sig av hållbarhetsredovisning över huvud taget. Det finns heller inte en tydligt externt kommunicerad processförståelse av hållbarhetsarbetet. Kommunikationen kan ibland vara omfattande i rapporterna men det saknas oftast en sammanhängande redovisning av hur hållbarhetsfrågorna hanteras, med vilka medel, enligt vilken strategi och hur (eventuell) framgång mäts. Vad företag väljer att rapportera är också väldigt varierande. En del företag koncentrerar sig på hållbarhetsfrågor kopplade till kärnverksamheten medan andra fokuserar på aktiviteter som ligger långt utanför kärnverksamheten. Utifrån de två kvalitativa delstudier som genomförts har betydelsen av hållbarhetsredovisning som instrument, dess roll och relevans kunnat identifieras. I de två fallföretag som använder sig av hållbarhetsredovisning går det att urskilja ett antal funktioner av redovisningen som kommer till uttryck i högst varierande grad. Vi identifierar här hållbarhetsredovisningen som motor för hållbarhetsarbetet, uppföljningsdokument av hållbarhetsarbetet och som profileringsdokument för företaget. En övergripande iakttagelse är att hållbarhetsredovisningen inte entydigt kan knytas till någon av dessa roller utanuppvisar aspekter av samtliga. Den är exempelvis inte en motor för hållbarhetsarbetet i stark mening utan har en plats i ett vidare hållbarhetssammanhang som företaget verkar inom. Relevansen av hållbarhetsredovisningen diskuteras i kontrast till företag som inte använder sig av detta instrument. Här framförs argument från de olika fallföretagen av högst skiftande karaktär. Redovisningen beskrivs i olika utsträckning som irrelevant, delvis relevant och väldigt relevant för hållbarhetsarbetet. Utifrån det som har framkommit av studierna identifierar vi tre åtgärder som kan göra relevansen av hållbarhetsredovisningen större. Dessa är: - Indikator- och nyckeltalsanvändning som prestationsmätning snarare än leveransposter från enskilda enheter i organisationen. - Synkronisering av vad hållbarhetsredovisning är och förutsätts betyda i organisationen i förhållande till både hållbarhetsarbetet i stort och övergripande strategier och målsättningar (inte bara på hållbarhetsområdet). - Fasta strukturer och roller för arbetet med hållbarhetsredovisning för att klargöra ägarförhållandet till redovisningen.

  • 35.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Örebro University, Örebro University School of Business.
    Just showing figures?: The role of GRI in triggering sustainability processes2011Conference paper (Refereed)
  • 36.
    Frostenson, Magnus
    et al.
    Uppsala University, Uppsala, Sweden.
    Helin, Sven
    Örebro University, Swedish Business School at Örebro University.
    Sandström, Johan
    Örebro University, Swedish Business School at Örebro University.
    Organising corporate responsibility communication through filtration: a study of web communication patterns in Swedish retail2011In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 100, no 1, p. 31-43Article in journal (Refereed)
    Abstract [en]

    Corporate responsibility (CR) communication has risen dramatically in recent years, following increased demands for transparency. One tendency noted in the literature is that CR communication is organised and structured. Corporations tend to professionalise CR communication in the sense that they provide information that corresponds to demands for transparency that are voiced by certain stakeholders. This also means that experts within the firm tend to communicate with professional stakeholders outside the firm. In this article, a particular aspect of the organisation of CR communication is examined, a phenomenon that we refer to as the ‘filtration effect’. By comparing CR communication in parent companies and their subsidiaries, we show empirically that there is considerably less CR communication on the subsidiary level compared to the parent level. We see filtration as a sign of conscious organising of CR communication that implies particular attention to certain stakeholder groups with clearly defined demands and expectations on companies. The strong filtration effect noted in the study suggests that CR communication does not seem to be very much adapted to customers, which may be problematic both from a communicative and ethical perspective. The study covers Sweden’s 206 largest retail firms.

  • 37.
    Frostenson, Magnus
    et al.
    Uppsala universitet, Företagsekonomiska institutionen.
    Helin, Sven
    Örebro University, Swedish Business School at Örebro University.
    Sandström, Johan
    Örebro universitet.
    Responding responsibly: Web communication on corporate responsibility in Swedish retail2008Conference paper (Other academic)
    Abstract [en]

    There is a growing institutional pressure on retail companies to communicate corporate responsibility (CR) to a variety of stakeholders, but so far, there is scarce research on the topic. This paper focuses on how Sweden’s 206 largest retail companies communicate CR on the Internet, targeting who communicates and on what. The paper suggests that even though many Swedish retail firms communicate on CR, most of them do not. Most CR communication concerns environment and quality while traditional ethical issues get little attention. The study also shows that the frequency and direction of CR communication is clearly related to the retail subsector that the firm belongs to and to the size of the firm. Furthermore, there is no clear tendency that foreign ownership as such affects CR communication. Conceptually, we frame our findings within the ‘travel of ideas’ literature, arguing that in order to understand how retail companies communicate CR, we need to focus on the role of specific actors in the diffusion processes of macro ideas such as CR.

  • 38.
    Frostenson, Magnus
    et al.
    Uppsala universitet.
    Helin, Sven
    Örebro University, Swedish Business School at Örebro University.
    Sandström, Johan
    Örebro University, Swedish Business School at Örebro University.
    Responding responsibly: web communication on corporate responsibility in Swedish retail2008Conference paper (Other academic)
  • 39.
    Frostenson, Magnus
    et al.
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sverige.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Luleå Tekniska Universitet, Luleå, Sverige.
    Sustainability reporting as negotiated storytelling2012Conference paper (Other academic)
    Abstract [en]

    Sustainablity reporting (SR) is an established phenomenon in business. Despite this fact, there is relatively limited knowledge on the nature of the process of generating structured SR information. This paper shows how accounting information materializes and takes shape in a SR.  By relying on a storytelling approach and a qualitative case study of a large Swedish retailer, the article demonstrates how a SR process is characterized by ‘negotiations’ between internal constituents as to defining the ‘best’ story of the corporation’s sustainability impact. It is argued that such an approach better captures the nature of a SR process compared to rationalistic control-oriented or legitimacy-seeking ‘window-dressing’ characterizations of the SR process. Understanding the SR process as characterized by negotiated storytelling implies recognizing different factors as relevant to the outcome of a SR process. Such factors include the existence of competing motives based on different master-ideas, path dependency, competence issues and actorhood specificities and preferences.

  • 40.
    Frostenson, Magnus
    et al.
    Örebro University, Örebro University School of Business. Department of Business Studies, Uppsala University, Uppsala, Sweden.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Sandström, Johan
    Örebro University, Örebro University School of Business. Environmental Management, Luleå University of Technology, Luleå, Sweden.
    The internal significance of codes of conduct in retail companies2012In: Business Ethics. A European Review, ISSN 0962-8770, E-ISSN 1467-8608, Vol. 21, no 3, p. 263-275Article in journal (Refereed)
    Abstract [en]

    This paper focuses on the significance of codes of conduct (CoCs) in the internal work context of two retail companies. A stepwise approach is used. First, the paper identifies in what way employees use and refer to CoCs internally. Second, the function and relevance of CoCs inside the two companies are identified. Third, the paper explains why CoCs tend to function in the identified ways. In both cases, the CoCs are clearly decoupled in the sense that they do not concern the immediate work context of the employees. Counter-intuitively, this facilitates the process of establishing the CoCs. Even though the CoCs are not directly relevant for the employees, they are accepted and embraced with regard to contents, focus and function. Above all, the CoCs seem to confirm and even strengthen employee identity. On the basis of these observations, it is suggested that CoCs should not only be valued in light of their direct organisational consequences or lack of such consequences. The issue is not just whether CoCs are decoupled or not. Rather, it is argued that researchers should consider more closely a two-level analysis that takes into account not only the concrete application of CoCs but also their function and meaning. An implication of this is that what might appear as a decoupled code cannot be dismissed as irrelevant to the ‘core’ business processes of the organisation.

  • 41.
    Frostenson, Magnus
    et al.
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sweden.
    Helin, Sven
    Örebro University, Swedish Business School at Örebro University.
    Sandström, Johan
    Swedish Business School at Örebro University, Örebro, Sweden.
    Understanding internal processes for sustainability in retail: Corporate disclosure or concealment?2010Conference paper (Other academic)
    Abstract [en]

    The retail industry has to conform to norms concerning social and environmental responsibility. For that reason, retail companies engage in processes for increased sustainability. Research indicates that there is a strong presence of communication on sustainability, codes of conduct, sustainability reports, etc. Even though such instruments are numerous, it proves little when it comes to the actual processes for sustainability inside retail firms. The purpose of the paper is to reach a deepened understanding of processes for sustainability in retail firms. The paper is empirical, which means that we focus on how retail firms actually understand and describe their processes for sustainability. Qualitative content analysis is used. Setting out from information on sustainability given in sustainability reports, we apply a framework where we divide the contents of sustainability processes into visions, activities, structures and outputs. Our findings establish that even leading retail firms that devote substantial resources to communication on sustainability issues have difficulties in articulating coherent processes for sustainability. Even though there are exceptions, a fragmented picture of sustainability processes can be found when retail companies talk about their achievements in terms of sustainability. This may imply weak descriptions focusing mainly on visions or objectives for sustainable business without coherent reasoning that ends up in concrete activities or output measures. This can be interpreted as either signs of conscious or unconscious concealment of actual processes or as the lack of genuine processes of this kind. The implications of both alternatives are discussed.

  • 42.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Hållbarhetsredovisning och interna organisatoriska processer för ökad hållbarhet,2013Conference paper (Other academic)
  • 43.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Kvalitetsstrategi och ekonomistyrning - stödjer företags ekonomistyrsystem den tillämpade kvalitetsstrategin?1997Conference paper (Refereed)
  • 44.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Research in Business Ethics, CSR and Sustainability Reporting2013Conference paper (Other academic)
  • 45.
    Helin, Sven
    Örebro University, Örebro University School of Business.
    Responsible stakeholder management in a global supply chain: the use of a corporate code of ethics in audit processes2012Conference paper (Refereed)
  • 46.
    Helin, Sven
    et al.
    Örebro University, Örebro University School of Business.
    Babri, Maira
    Umeå School of Business, Umeå University, Umeå, Sweden.
    Travelling with a code of ethics: a contextual study of a Swedish MNC auditing a Chinese supplier2015In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 107, p. 41-53Article in journal (Refereed)
    Abstract [en]

    Corporate codes of ethics are integrated into supplier-auditing processes in the hope of ensuring sustainability throughout the supply chain. But little is known about what actually happens when one standardized code of ethics is disseminated and applied in audits on suppliers across the globe. This study builds on the literature on the 'translation of management ideas' and examines what happens when a corporate code of ethics travels in a global context. The specific case reports on a Swedish Multinational Corporation (MNC) with a standardized code of ethics applied in the practice of auditing a supplier in Eastern China. The study shows that the code can be translated in different ways in different organizational and geographical contexts. Observations of and interviews about how the code is translated in practice indicate that the code's ethics are negotiable. It is argued that sustainability and ethics are in danger of being negotiated or completely undermined when efficiency and contractual agreements set the agenda for audits, and that the relative buyer–supplier power relation can play a vital role in setting standards and demanding supplier compliance.

  • 47.
    Helin, Sven
    et al.
    Örebro University, Örebro University School of Business.
    Frostenson, Magnus
    Örebro University, Örebro University School of Business.
    Förutsättningar för hållbarhetsredovisning i fjärrvärmebranschen: Problem och möjligheter.2009Report (Other academic)
  • 48.
    Helin, Sven
    et al.
    Örebro University, Örebro University School of Business.
    Jensen, Tommy
    Stockholm university, Stockholm, Sweden.
    Sandstrom, Johan
    Luleå University of Technology, Luleå, Sweden.
    "Like a battalion of tanks": A critical analysis of stakeholder management2013In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 29, no 3, p. 209-218Article in journal (Refereed)
    Abstract [en]

    This paper contributes to the literature on the political role and responsibilities of corporations. Following Deetz's (1995) critical reading of stakeholder management and a critical methodology, the paper analyses how a large Swedish corporation manages conflicting stakeholder interests and rationales in a multi-stakeholder context. Throughout the case analysis, it is suggested that the corporation reinforces what Deetz (1995) refers to as an information mode, thus effectively hindering it from reaching a communication mode in which more genuine stakeholder dialogues are performed. (C) 2012 Elsevier Ltd. All rights reserved.

  • 49.
    Helin, Sven
    et al.
    Örebro University, Örebro University School of Business.
    Jensen, Tommy
    Stockholms University, Stockholm, Sweden.
    Sandström, Johan
    Örebro University, Örebro University School of Business.
    A global ethnography of a corporate code of ethics2010Conference paper (Refereed)
  • 50.
    Helin, Sven
    et al.
    Örebro University, Örebro University School of Business.
    Jensen, Tommy
    Stockholms universitet, Stockholm, Sweden.
    Sandström, Johan
    Örebro University, Örebro University School of Business.
    On the dark side of codes!: Domination not enlightenment2011In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 27, no 1, p. 24-33Article in journal (Refereed)
    Abstract [en]

    In this paper, we show how a middle manager interprets the action of two employees as problematic and how he solves it by using the company's code of ethics as the basis for firing them. Our telling of the story unmasks a darker side of codes and we conceptualize it in terms of power and domination. The paper contributes to the literature on corporate codes of ethics (CCEs) and corporate ethics programs by showing that such codes need not necessarily play an enabling role in organizations. Rather than being instruments of enlightenment and self-regulation, they may be used as instruments to further domination.

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