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Cunningham, Gary
Alternative names
Publications (10 of 124) Show all publications
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
Open this publication in new window or tab >>Design of an Activity Based Costing System for a Public Hospital: A Case Study
2011 (English)In: International Journal of Managerial and Financial Accounting, ISSN 1753-6715, Vol. 3, no 1, p. 1-21Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Geneva: Inderscience, 2011
Keywords
Activity Based Costing, ABC system design, Health Care, Institutional Sociology, Public Sector, Spain
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-13999 (URN)10.1504/IJMFA.2011.038361 (DOI)
Available from: 2011-01-24 Created: 2010-12-19 Last updated: 2012-09-13Bibliographically approved
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.
Open this publication in new window or tab >>Sustainable Value Creation in Swedish Airlines
2010 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14234 (URN)
Conference
4th GECAMB - Conference on Environmental Management and Accounting The Portuguese CSEAR Conference
Available from: 2011-01-08 Created: 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.
Open this publication in new window or tab >>The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry
2010 (English)Conference paper, Published paper (Refereed)
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.

Keywords
IFRS, goodwill, intangible assets, impairment tests
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-24202 (URN)
Conference
22nd Asia Pacific Conference on International Accounting Issues, November 7-10 2010, Gold Coast, Australia
Available from: 2010-12-19 Created: 2014-07-02 Last updated: 2014-07-02Bibliographically approved
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.
Open this publication in new window or tab >>The impact of IFRS on reporting for business combinations: an in-depth analysis using the telecommunications industry
2010 (English)Conference paper, Oral presentation only (Refereed)
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.

Keywords
IFRS, goodwill, intangible assets, impairment tests
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14001 (URN)
Conference
Nordic Conference on Financial Accounting, Copenhagen Business School, November 25, 2010 – November 26, 2010
Available from: 2010-12-19 Created: 2010-12-19 Last updated: 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
Open this publication in new window or tab >>Financial Reporting of Foreign Subsidiaries to Multinational Parent Companies:  A Field Study
2009 (English)In: Journal for International Business and Entrepreneurship Development, ISSN (Online): 1747-6763 (Print): 1549-9324, Vol. 4, no 3, p. 179-190Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Geneva: Inderscience, 2009
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14029 (URN)
Available from: 2010-12-22 Created: 2010-12-22
Cunningham, G. & Hassel, L. G. (Eds.). (2009). Global Issues in Accounting (1/2ed.). Geneva: Inderscience
Open this publication in new window or tab >>Global Issues in Accounting
2009 (English)Collection (editor) (Other academic)
Place, publisher, year, edition, pages
Geneva: Inderscience, 2009. p. 206 Edition: 1/2
Series
Journal for Global Business Advancement, ISSN 1746-966X (print) 1746-9678 (online) ; 1
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14053 (URN)
Available from: 2010-12-23 Created: 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
Open this publication in new window or tab >>A Study of the Provision of Environmental Information in Financial Analysts’ Research Reports
2008 (English)In: Sustainable Development, ISSN 0968-0802, E-ISSN 1099-1719, ISSN ISSN 0968-0802,, Vol. 16, p. 180-194Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Wiley, 2008
Identifiers
urn:nbn:se:hj:diva-14030 (URN)
Available from: 2010-12-22 Created: 2010-12-22 Last updated: 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
Open this publication in new window or tab >>A study of the provision of environmental information in financial analysts' research reports
2008 (English)In: Sustainable Development, ISSN 0968-0802, E-ISSN 1099-1719, Vol. 16, no 3, p. 180-194Article in journal (Refereed) Published
Identifiers
urn:nbn:se:hj:diva-9841 (URN)10.1002/sd.363 (DOI)
Available from: 2009-08-18 Created: 2009-08-18 Last updated: 2017-12-13Bibliographically approved
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
Open this publication in new window or tab >>Budget effectiveness in multinational companies: a systems-fit approach
2008 (English)In: Journal for Global Business Advancement, ISSN 1746-966X, Vol. 1, no 2-3, p. 204-224Article in journal (Refereed) Published
Identifiers
urn:nbn:se:hj:diva-9842 (URN)10.1504/JGBA.2008.018381 (DOI)
Available from: 2009-08-18 Created: 2009-08-18 Last updated: 2009-08-25Bibliographically approved
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
Open this publication in new window or tab >>Budget Effectiveness in Multinational Corporations:  A Systems Fit Approach
2008 (English)In: Journal for Global Business Advancement, ISSN 1746-9678, Vol. 1, no 2/3, p. 204-224Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Geneva: Inderscience, 2008
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-14031 (URN)10.1504/JGBA.2008.018381 (DOI)
Available from: 2010-12-22 Created: 2010-12-22 Last updated: 2012-09-11Bibliographically approved
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