Till Örebro universitet

While studies of disciplinary power have largely focused on how employees conform, resist, or adapt to organizational norms, less attention has been paid to what happens when normalization efforts fail, leading to exclusion. Drawing on Michel Foucault’s concept of disciplinary power, this article examines how top management handles employees who persistently deviate from organizational expectations. Based on an empirical study of managerial responses to two types of deviant employees—underperformers and socially nonconforming individuals—we reveal how exclusion emerges as an escalating process. Initially, managers employ corrective measures aimed at normalization, yet when these efforts prove unsuccessful, they shift toward intensified control, documentation, and ultimately, exclusion. Our findings demonstrate that exclusion is not a failure of disciplinary power but rather its extension, reinforcing organizational norms through the removal of those deemed irredeemably deviant. By conceptualizing exclusion as an active disciplinary mechanism rather than a passive outcome, this study contributes to a deeper understanding of power dynamics in contemporary organizations.

Purpose: The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

Design/methodology/approach: This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and developmentin accordance with International Accounting Standard (IAS) 38.

Findings: The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

Originality/value: The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. This means that there is inherent room for judgment in the application, which might affect financial reporting comparability. This study aims to explore and understand the application of principles-based accounting standards. The study depicts the actual valuation of internally generated intangibles from a local perspective.

The theoretical basis of this thesis is building on a Scandinavian institutional tradition since the focus is on a phenomenon that is shaped within a local context of meaning, where the judgments and the reasoning behind decisions occur. The study has a design that allowed for gathering data from several different organizations. Listed Swedish companies of different sizes and industries dealing with intangible accounting decisions and judgments are included.

There are three main conclusions from this study. First, there is a continuous ambition for instrumentality and efficiency when making decisions regarding the valuation of internally generated intangibles. Second, the appearance of the company is always reflected against the expectations of relevant actors. Third, there is a co-existence of these two rationales. The judgments and the decisions within the companies are not independent of the external expectations and demands. Rather, they are affected by them through all the phases connected to research and development. A number of contributions to the literature are identified. These relate to the understanding of the application of principles-based accounting standards at an organizational level, and the development of the theoretical perspective within accounting research.

Denna bok beskriver och förklarar externredovisningens logik och teknik. Boken innehåller strukturerade och lättillgängliga exempel och övningar. Boken inkluderar även lösningsförslag till övningsuppgifterna.

Stora delar av boken har skapats i utbildningssammanhang och grundar sig på erfarenheter från lärosalen.

Boken är lämplig för utbildning vid universitet och högskolor samt annan kvalificerad utbildning. Den vänder sig även till praktiker som vill lära sig eller repetera externredovisning.

Denna bok beskriver och förklarar externredovisningens logik och teknik. Boken innehåller strukturerade och lättillgängliga exempel och övningar. Boken inkluderar även lösningsförslag till övningsuppgifterna.

Stora delar av boken har skapats i utbildningssammanhang och grundar sig på erfarenheter från lärosalen.

Boken är lämplig för utbildning vid universitet och högskolor samt annan kvalificerad utbildning. Den vänder sig även till praktiker som vill lära sig eller repetera externredovisning.

Koncernredovisning är ett fenomen inom redovisning som uppstod för lite över hundra år sedan. De första sjuttio åren präglades av en stor och kreativ variation av metoder och modeller. Under de senaste tjugo åren har praxis inom området blivit mindre spretande, men än idag förekommer ett antal olika modeller och varianter för koncernredovisning.

Denna bok baserar sig på de olika teorier som finns bakom de modeller som idag förekommer i ett nationellt och internationellt perspektiv. För att bättre knyta an till de färdigheter som en bokföringskunnig person har i redovisning introduceras ett nytt arbetssätt med debet- och kreditposteringar.

Students in the course International Accounting at the master level are encouraged to partake not just in class discussions but also in giving classes. This partaking pedagoical orientation helps the students develop analytical and integrative capabilities for dealing with international financial reporting and international accounting policy issues. As a result of this pedagogical direction the students have written, from a student pespective, a text book on different aspects on IFRS accounting.