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Florin Samuelsson, EmiliaORCID iD iconorcid.org/0000-0003-1696-2311
Publications (10 of 25) Show all publications
Florin Samuelsson, E., Yström, A. & Teh, C. (2019). Cross-cultural competence and education in accounting and control. In: : . Paper presented at Nationella Redovisningskonferensen 2019, Linköping, Sweden, November 7-8, 2019.
Open this publication in new window or tab >>Cross-cultural competence and education in accounting and control
2019 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-47280 (URN)
Conference
Nationella Redovisningskonferensen 2019, Linköping, Sweden, November 7-8, 2019
Available from: 2020-01-08 Created: 2020-01-08 Last updated: 2020-01-08
Florin Samuelsson, E. & Teh, C. (2019). Cross-cultural competence and education in management accounting and control. In: : . Paper presented at 42nd Annual Congress of the European Accounting Association , 29-31 May 2019, Paphos, Cyprus.
Open this publication in new window or tab >>Cross-cultural competence and education in management accounting and control
2019 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-47281 (URN)
Conference
42nd Annual Congress of the European Accounting Association , 29-31 May 2019, Paphos, Cyprus
Available from: 2020-01-08 Created: 2020-01-08 Last updated: 2020-01-08
Florin Samuelsson, E. (2019). Management systems standards and certifications from the perspective of SMEs and the actors around them. Växjö: Smart Housing Småland
Open this publication in new window or tab >>Management systems standards and certifications from the perspective of SMEs and the actors around them
2019 (English)Report (Other academic)
Place, publisher, year, edition, pages
Växjö: Smart Housing Småland, 2019. p. 27
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-47158 (URN)
Note

Report from the BOOST-project.

Available from: 2019-12-18 Created: 2019-12-18 Last updated: 2019-12-18Bibliographically approved
Florin Samuelsson, E. (2018). What counts as a cultural problem in relation to management accounting and control. In: : . Paper presented at PMA Conference 2018, Performance Measurement and Management in a Globally Networked World, 11th conference of the Performance Measurement Association, 23-26 September 2018, Warsaw, Poland.
Open this publication in new window or tab >>What counts as a cultural problem in relation to management accounting and control
2018 (English)Conference paper, Oral presentation only (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-41894 (URN)
Conference
PMA Conference 2018, Performance Measurement and Management in a Globally Networked World, 11th conference of the Performance Measurement Association, 23-26 September 2018, Warsaw, Poland
Available from: 2018-10-25 Created: 2018-10-25 Last updated: 2018-10-25
Florin Samuelsson, E. (2014). Across varying cultures, societal differences and geographical distances: Scandinavian organizations and management control practices in Malaysia. In: : . Paper presented at The tenth Asia-Pacific Management Accounting Association (APMAA) Conference, October 27 – 30, 2014, Bangkok, Thailand.
Open this publication in new window or tab >>Across varying cultures, societal differences and geographical distances: Scandinavian organizations and management control practices in Malaysia
2014 (English)Conference paper, Published paper (Refereed)
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-32127 (URN)
Conference
The tenth Asia-Pacific Management Accounting Association (APMAA) Conference, October 27 – 30, 2014, Bangkok, Thailand
Available from: 2016-10-28 Created: 2016-10-28 Last updated: 2018-09-05Bibliographically approved
Brundin, E., Florin Samuelsson, E. & Melin, L. (2014). Family ownership logic: Framing the core characteristics of family businesses. Journal of Management and Organization, 20(1), 6-37
Open this publication in new window or tab >>Family ownership logic: Framing the core characteristics of family businesses
2014 (English)In: Journal of Management and Organization, ISSN 1833-3672, E-ISSN 1839-3527, Vol. 20, no 1, p. 6-37Article in journal (Refereed) Published
Abstract [en]

In this article we show how specific family business logic shapes managerial practices. Based on empirical material from 20 case studies of family ownership governance, our study identifies seven core characteristics of family ownership logic. These include active, visible and persistent ownership with few owners, relatively stable strategic development encompassing multiple ownership goals, autonomy towards capital markets, and a strong identification and emotional bonding with the business. By considering the family business context, we find managerial practices that are prevalent in the majority of businesses around the world and that have implications for ownership research. It is concluded that by taking the logic of ownership into consideration when studying family businesses, researchers in this field can contribute to the growing literature on sociocultural and behavioural factors in corporate governance relations.

Keywords
ownership, strategy, family-controlled businesses, emotional bonding, family ownership logic
National Category
Humanities Business Administration
Identifiers
urn:nbn:se:hj:diva-24192 (URN)10.1017/jmo.2014.15 (DOI)000341631100002 ()2-s2.0-84913537632 (Scopus ID)
Funder
Riksbankens Jubileumsfond
Available from: 2014-07-01 Created: 2014-07-01 Last updated: 2018-10-23Bibliographically approved
Blombäck, A., Wigren-Kristoferson, C. & Florin Samuelsson, E. (2010). Exploring the influence of social embeddedness and micro accountability on regional corporate responsibility.
Open this publication in new window or tab >>Exploring the influence of social embeddedness and micro accountability on regional corporate responsibility
2010 (English)Report (Other academic)
Abstract [en]

Literature on corporate social responsibility (CSR) is yet vague concerning who is being held responsible; for what, by whom. Corporations are commonly treated as the focal actors of interest. We explore the notion of micro accountability to shed light on how an individual’s multiple roles and memberships (e.g. as private person; business owner and/or manager, community inhabitant, or business network member) translate to regional corporate responsibility. Stakeholder theory and interpretive accounting literature constitute the basis of our discussion. Illustrations derived from fieldwork on Swedish SMEs support our conclusions. We conclude that the accountability of owner-managers to a range of local stakeholders influences the company’s CSR activities. The paper adds to current research by emphasizing and exemplifying the importance of people and their social embeddedness for CSR activities and outcomes.

Publisher
p. 41
Series
JIBS Working Papers ; 2010-7
National Category
Economics and Business
Identifiers
urn:nbn:se:hj:diva-14379 (URN)
Available from: 2011-03-02 Created: 2011-01-21 Last updated: 2016-10-28
Bjursell, C., Brundin, E., Melin, L. & Florin Samuelsson, E. (2009). The Circle of Trust: The Logic and Praxis of Acquisitions in the Family Owned Business. In: : . Paper presented at EURAM 9th Conference, May 11-14, 2009, Liverpool, UK.
Open this publication in new window or tab >>The Circle of Trust: The Logic and Praxis of Acquisitions in the Family Owned Business
2009 (English)Conference paper, Published paper (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-9012 (URN)
Conference
EURAM 9th Conference, May 11-14, 2009, Liverpool, UK
Available from: 2008-06-13 Created: 2009-04-22 Last updated: 2016-10-28Bibliographically approved
Bjursell, C., Brundin, E., Melin, L. & Florin Samuelsson, E. (2008). The Circle of Trust: Management in Acquiring and Acquired Family Businesses. In: : . Paper presented at the 4th workshop on family firms management research, June 8-10, 2008, Naples, Italy (pp. 13).
Open this publication in new window or tab >>The Circle of Trust: Management in Acquiring and Acquired Family Businesses
2008 (English)Conference paper, Oral presentation only (Other academic)
Abstract [en]

The issue of mergers and acquisitions is of growing concern in many industries dominated by family ownership. Nevertheless there are few empirical studies of mergers and acquisitions involving family firms. While the few studies performed deal with how family owned companies respond to takeovers, this study will focus on family businesses as the acquiring firm. The empirical findings demonstrate that the family ownership logic of a family firm has concrete consequences for the acquisition process. Compared to traditional literature on mergers and acquisition, which has a focus on control by exchanging management in the acquired organization, the acquirers in this study worked in an alternative way when acquiring family owned businesses. The basis for their approach was trust in the acquired managers´ ability to manage the company for the long run.

Sharma (2004) made a call for further efforts to explore the linkages between family business studies and other disciplines in order to propel the family business field toward establishing a niche and identity within the research community. The aim of this study is to enhance knowledge on mergers and acquisitions in family firms, at the same time as we are using the M&A literature to reflect on the specifics of the family firm. The purpose of this study is to explore management of acquired family businesses, with special attention to family ownership logic. Suggestions for further research both regarding mergers and acquisitions within the family business field and the theoretical construct family ownership logic will be discussed.

National Category
Economics and Business
Identifiers
urn:nbn:se:hj:diva-5729 (URN)
Conference
the 4th workshop on family firms management research, June 8-10, 2008, Naples, Italy
Available from: 2008-06-13 Created: 2008-06-13 Last updated: 2016-10-28Bibliographically approved
Brundin, E., Florin Samuelsson, E. & Melin, L. (2008). The Family Ownership Logic: Core Characteristics of Family-Controlled Businesses. Jönköping: Center for Family Enterprise and Ownership, Jönköping International Business School
Open this publication in new window or tab >>The Family Ownership Logic: Core Characteristics of Family-Controlled Businesses
2008 (English)Report (Other academic)
Abstract [en]

This paper sets out to identify the core characteristics of family ownership logic. Based on 20 in-depth conversations with family business owners representing different generations, life-cycles, sizes, and industries, listed or privately held, we suggest a family ownership logic indicating seven core characteristics. This logic is characterized by a stable and persistent ownership with few owners and a relative stable strategic development for which tradition and emotional ties are important. This paper concludes that in order to better understand family ownership logic we need to turn to alternative views on corporate governance and theories on psychological ownership. The implications of the family ownership logic are manifold. Related to agency theory and stewardship theory our empirical material raises several questions of relevance for the debate on governance in family-controlled firms.

Place, publisher, year, edition, pages
Jönköping: Center for Family Enterprise and Ownership, Jönköping International Business School, 2008. p. 41
Series
CeFEO Working Paper, ISSN 1654-8612 ; 2008:1
Keywords
Ownership, Strategy, Family-controlled businesses, Family ownership logic, Psychological ownership, Emotional bonding
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-1250 (URN)
Available from: 2008-05-28 Created: 2008-05-28 Last updated: 2016-10-28Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-1696-2311

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