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Cunningham, Gary
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Publikasjoner (10 av 124) Visa alla publikasjoner
Eriksen, S. D., Urrutia, I. & Cunningham, G. M. (2011). Design of an Activity Based Costing System for a Public Hospital: A Case Study. International Journal of Managerial and Financial Accounting, 3(1), 1-21
Åpne denne publikasjonen i ny fane eller vindu >>Design of an Activity Based Costing System for a Public Hospital: A Case Study
2011 (engelsk)Inngår i: International Journal of Managerial and Financial Accounting, ISSN 1753-6715, Vol. 3, nr 1, s. 1-21Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Health care systems are under pressure to adopt contemporary management practices including activity based costing (ABC). This paper reports an intensive case study of the design of an ABC system in a newly organized public foundation hospital in Spain. The study covered a few years and was based on interviews, observations, and extensive review of documentation.   The analysis draws on an institutional sociology framework .  A primary finding is that there was no conflict between physicians and administration, unlike the previous wisdom that such conflict is inherent in ABC implementation. Training medical personnel in management and involving them in management, as well as educating implementers in medical issues represented major reasons for no conflict. Although no generalizable outside this specific context, it provides the basis for broader empirical research.

sted, utgiver, år, opplag, sider
Geneva: InderScience Publishers, 2011
Emneord
Activity Based Costing, ABC system design, Health Care, Institutional Sociology, Public Sector, Spain
HSV kategori
Identifikatorer
urn:nbn:se:hj:diva-13999 (URN)10.1504/IJMFA.2011.038361 (DOI)2-s2.0-84928990063 (Scopus ID)
Tilgjengelig fra: 2011-01-24 Laget: 2010-12-19 Sist oppdatert: 2021-06-14bibliografisk kontrollert
Cunningham, G. & Lundgren, R. (2010). Sustainable Value Creation in Swedish Airlines. Paper presented at 4th GECAMB - Conference on Environmental Management and Accounting The Portuguese CSEAR Conference.
Åpne denne publikasjonen i ny fane eller vindu >>Sustainable Value Creation in Swedish Airlines
2010 (engelsk)Konferansepaper, Publicerat paper (Fagfellevurdert)
HSV kategori
Identifikatorer
urn:nbn:se:hj:diva-14234 (URN)
Konferanse
4th GECAMB - Conference on Environmental Management and Accounting The Portuguese CSEAR Conference
Tilgjengelig fra: 2011-01-08 Laget: 2011-01-08
Cunningham, G., Baboukardos, D., Carrara, M. & Hassel, L. G. (2010). The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry. In: : . Paper presented at 22nd Asia Pacific Conference on International Accounting Issues, November 7-10 2010, Gold Coast, Australia.
Åpne denne publikasjonen i ny fane eller vindu >>The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry
2010 (engelsk)Konferansepaper, Publicerat paper (Fagfellevurdert)
Abstract [en]

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications companies that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

Emneord
IFRS, goodwill, intangible assets, impairment tests
HSV kategori
Identifikatorer
urn:nbn:se:hj:diva-24202 (URN)
Konferanse
22nd Asia Pacific Conference on International Accounting Issues, November 7-10 2010, Gold Coast, Australia
Tilgjengelig fra: 2010-12-19 Laget: 2014-07-02 Sist oppdatert: 2014-07-02bibliografisk kontrollert
Cunningham, G., Baboukardos, D., Carrara, M. & Hassel, L. G. (2010). The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry. In: : . Paper presented at Nordic Conference on Financial Accounting, Copenhagen Business School, November 25, 2010 – November 26, 2010.
Åpne denne publikasjonen i ny fane eller vindu >>The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry
2010 (engelsk)Konferansepaper, Oral presentation only (Fagfellevurdert)
Abstract [en]

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications companies that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

Emneord
IFRS, goodwill, intangible assets, impairment tests
HSV kategori
Identifikatorer
urn:nbn:se:hj:diva-14001 (URN)
Konferanse
Nordic Conference on Financial Accounting, Copenhagen Business School, November 25, 2010 – November 26, 2010
Tilgjengelig fra: 2010-12-19 Laget: 2010-12-19 Sist oppdatert: 2013-11-22
Cunningham, G., Hassel, L. G. & Fagerström, A. (2009). Financial Reporting of Foreign Subsidiaries to Multinational Parent Companies:  A Field Study. Journal for International Business and Entrepreneurship Development, 4(3), 179-190
Åpne denne publikasjonen i ny fane eller vindu >>Financial Reporting of Foreign Subsidiaries to Multinational Parent Companies:  A Field Study
2009 (engelsk)Inngår i: Journal for International Business and Entrepreneurship Development, ISSN (Online): 1747-6763 (Print): 1549-9324, Vol. 4, nr 3, s. 179-190Artikkel i tidsskrift (Fagfellevurdert) Published
sted, utgiver, år, opplag, sider
Geneva: Inderscience, 2009
HSV kategori
Identifikatorer
urn:nbn:se:hj:diva-14029 (URN)
Tilgjengelig fra: 2010-12-22 Laget: 2010-12-22
Cunningham, G. & Hassel, L. G. (Eds.). (2009). Global Issues in Accounting (1/2ed.). Geneva: Inderscience
Åpne denne publikasjonen i ny fane eller vindu >>Global Issues in Accounting
2009 (engelsk)Collection/Antologi (Annet vitenskapelig)
sted, utgiver, år, opplag, sider
Geneva: Inderscience, 2009. s. 206 Opplag: 1/2
Serie
Journal for Global Business Advancement, ISSN 1746-966X (print) 1746-9678 (online) ; 1
HSV kategori
Identifikatorer
urn:nbn:se:hj:diva-14053 (URN)
Tilgjengelig fra: 2010-12-23 Laget: 2010-12-23
Cunningham, G., Hassel, L. G. & Nilsson, H. (2008). A Study of the Provision of Environmental Information in Financial Analysts’ Research Reports. Sustainable Development, 16, 180-194
Åpne denne publikasjonen i ny fane eller vindu >>A Study of the Provision of Environmental Information in Financial Analysts’ Research Reports
2008 (engelsk)Inngår i: Sustainable Development, ISSN 0968-0802, E-ISSN 1099-1719, ISSN ISSN 0968-0802,, Vol. 16, s. 180-194Artikkel i tidsskrift (Fagfellevurdert) Published
sted, utgiver, år, opplag, sider
Wiley, 2008
Identifikatorer
urn:nbn:se:hj:diva-14030 (URN)
Tilgjengelig fra: 2010-12-22 Laget: 2010-12-22 Sist oppdatert: 2017-12-11
Nilsson, H., Cunningham, G. M. & Hassel, L. G. (2008). A study of the provision of environmental information in financial analysts' research reports. Sustainable Development, 16(3), 180-194
Åpne denne publikasjonen i ny fane eller vindu >>A study of the provision of environmental information in financial analysts' research reports
2008 (engelsk)Inngår i: Sustainable Development, ISSN 0968-0802, E-ISSN 1099-1719, Vol. 16, nr 3, s. 180-194Artikkel i tidsskrift (Fagfellevurdert) Published
Identifikatorer
urn:nbn:se:hj:diva-9841 (URN)10.1002/sd.363 (DOI)
Tilgjengelig fra: 2009-08-18 Laget: 2009-08-18 Sist oppdatert: 2017-12-13bibliografisk kontrollert
Cunningham, G. M. & Hassel, L. G. (2008). Budget effectiveness in multinational companies: a systems-fit approach. Journal for Global Business Advancement, 1(2-3), 204-224
Åpne denne publikasjonen i ny fane eller vindu >>Budget effectiveness in multinational companies: a systems-fit approach
2008 (engelsk)Inngår i: Journal for Global Business Advancement, ISSN 1746-966X, Vol. 1, nr 2-3, s. 204-224Artikkel i tidsskrift (Fagfellevurdert) Published
Identifikatorer
urn:nbn:se:hj:diva-9842 (URN)10.1504/JGBA.2008.018381 (DOI)
Tilgjengelig fra: 2009-08-18 Laget: 2009-08-18 Sist oppdatert: 2009-08-25bibliografisk kontrollert
Cunningham, G. & Hassel, L. G. (2008). Budget Effectiveness in Multinational Corporations:  A Systems Fit Approach. Journal for Global Business Advancement, 1(2/3), 204-224
Åpne denne publikasjonen i ny fane eller vindu >>Budget Effectiveness in Multinational Corporations:  A Systems Fit Approach
2008 (engelsk)Inngår i: Journal for Global Business Advancement, ISSN 1746-9678, Vol. 1, nr 2/3, s. 204-224Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Budget effectiveness in multinational companies receives research interest because of globalisation. Research to date has used contingency-theory methods which have limitations. A systems-fit approach, which views organisations and systems holistically, is a complementary alternative. Compared with reductionistic contingency framework methods using regression analysis, it emphasises holistic methods related to effectiveness and deals with the inherent complexity of multinationals. This study examines the effectiveness of budget control systems in a Finnish multinational company using the systems approach. The tests examined the correlation of the fit of different profiles with effectiveness of the budget control system for both domestic and foreign subunits under conditions of high and low environmental uncertainty. No significant difference between domestic and foreign subunits is detected. Reliance on budget control is not inherently dysfunctional. The study demonstrates the viability of the systems-fit research approach.

sted, utgiver, år, opplag, sider
Geneva: Inderscience, 2008
HSV kategori
Identifikatorer
urn:nbn:se:hj:diva-14031 (URN)10.1504/JGBA.2008.018381 (DOI)
Tilgjengelig fra: 2010-12-22 Laget: 2010-12-22 Sist oppdatert: 2012-09-11bibliografisk kontrollert
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