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Florin Samuelsson, EmiliaORCID iD iconorcid.org/0000-0003-1696-2311
Publications (10 of 22) Show all publications
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
Florin Samuelsson, E. & Nordqvist, M. (2007). Family Businesses in Movies: Popular Culture and Organizational Identities. In: : . Paper presented at EIASM 3rd Workshop on Family Firms Management Research.
Open this publication in new window or tab >>Family Businesses in Movies: Popular Culture and Organizational Identities
2007 (English)Conference paper, Oral presentation only (Other (popular science, discussion, etc.))
Abstract [en]

Introduction and purpose

This essay deals with two seemingly different, but nevertheless related, social phenomena: the representation of family businesses in commercial movies and the representations of family businesses constructed by owners’ and managers’ themselves, e.g. in their official company information material.

To study family businesses through popular cultural products offers family business scholars an alternative perspective to increase the understanding of key issues in family businesses. As pointed out by Denzin (1991) and Beard (1994) what occurs on film is almost by definition culturally significant as it reaches a large audience through theatres, television, videos and DVDs. Furthermore, even those who chose not to view a particular film often hear bits and pieces of its message as films are discussed and reviewed on television, in radio, in magazines and in morning papers. An interesting aspect of the message or messages that a film might be understood as communicating is that popular movies can be seen as both reflecting and generating cultural values and representations. The main argument for why we pay attention to how family businesses are represented in popular culture is threby not that it necessarily represents what people in general think about family businesses. Certainly, to make sense to the audience, film makers need to construct their storyline with some kind of understanding of existing general values and beliefs about the topic of the film. At the same time, to be interesting and entertaining, the film also need to present something new, unknown and/or unexpected. To us this is interesting since also to the extent that a film represents what its producers not necessarily hold to be true about family businesses it might still affect the audiences’ belief about family business contexts and actors. As for example Beard (1994, p 303) argues it has been well-documented “that life imitates television”. She mentions that popular television series for example have altered the expectations that American clients have of the lawyers representing them (Beard, 1994; Margolick, 1990). This parallel generation and reflection of cultural values regarding for example family business settings should be interesting to students, researchers and practitioners working in or with family businesses since many of these organizations today are described and/or present themselves as family founded, family owned and/or family controlled.

A further argument for turning the focus to how family businesses are represented in popular culture is that it also provides a methodological mean through which practices could be understood (Czarniawska, 2004; Kjellander, Nordqvist and Welter, 2007) that is complementary to the more conventional methods of empirical fieldwork. It offers a possibility for researchers to take a narrative approach and follow processes and relations that might be more difficult to detect and understand through for instance regular interviews or observations. Movies are examples of narrative fiction that can serve as a basis for the development of scholarly knowledge (e.g. Phillips, 1995; DeCock and Land, 2005). Similar to what has been argued for novels (Waldo, 1968; Phillips, 1995; Czarniawska, 2007) we suggest that important subjective, emotional, sensual and value-based elements of organizational life are visible and interpretable through movies. They can offer “a more abstract understanding of social, economic and political processes, but also a repertoire of pragmatically useful devices” (Czarniawska-Joerges and Guillet de Monthoux, 1994:7).

Based on the above, the purpose of this research is to investigate how family businesses and family business actors are represented in popular films. In this paper we will focus on the film “The Inheritance” directed by Per Fly in 2003. This image will be compared to the representations of family control provided by family business managers and owners themselves and to dominant approaches to family business management and ownership in family business research.

Analysis and tentative conclusions

A tentative conclusion regarding this film is that it depicts the family business partly in line with the ideas of the traditional dual system approach to family and business. The little amount of time devoted to anchoring and making sense of different situations is in sharp contrast to studies of family business settings in ethnographic research (Brundin, 2002; Florin Samuelsson, 2002; Hall, 2002; Nordqvist, 2005) What Kärreman and Alvesson (2001) refers to as conversational rationality is not present in this setting.

It is interesting to note that while the representation of the family business in movies, TV-series and novels typically are notably negative – we have looked in detail at one example in this essay – the movie “The Inheritance, the descriptions that owners and managers from business families themselves give are very positive. Notwithstanding this difference, in both types of representation we can see that the ‘family’ takes up an important role as what we can refer to as an organizing principle. Whether positive or negative, the family becomes a dominant principle, or resource, that different kinds of organizing activities, such as marketing, control, strategic development or governance, relate to. We encourage future research to further investigate the role of the family as an organizing principle. It would, for instance, be interesting to see to what extent the references to the family is taken for granted or institutionalized in different context. Moreover, what does it actually mean for practice that the representations of the family business (and the family as organizing principle) are so different between popular culture and the family business owners and managers themselves? What meaning does this difference for instance have for potential employees in family business, or for investors willing to invest in family businesses?

From a more theoretical point of view, we can see both the movie and the presentations and descriptions generated by family businesses themselves as ‘fictionalizing acts’ (c.f. Iser, 1993; Czarniawska, 2007). Fictionalizing occurs when realities are transferred into a text, but also when what is merely imagined is put into existence by textual or visual means (Iser, 1993). In other words, it is not just the film director who narrates and creates fiction about the family business, but indeed also the owners and managers describing their family businesses. From this perspective, it is not possible with certainty to decide which of the texts is the most ‘real’ or even the most ‘realistic’. What stands out as relatively clear, however, is that both the director and the family business owners and managers themselves are likely to have a thesis or a dominant view on how they think family business are and how the family as an organizing principle have meanings for people working in and with family businesses. This also underlines a strong ideological foundation in many narrations and representations of family businesses. It is, indeed, a mistake to take either a movie representing family businesses or descriptions made by family businesses themselves as lacking underlying theoretical assumptions, even if implicit.

For future research we also suggest to study the interpretations made by different groups of audiences after watching a film like this and how it corresponds to their beliefs and attitudes towards family firms. It would also be interesting to try to sketch what Czarniawska (2004) refers to as “strong plots, i.e. established and repeated patterns of emplotment” in different lines of popular culture or any cultural form regarding families and businesses.

Keywords
Family business management, Popular culture
National Category
Economics and Business
Identifiers
urn:nbn:se:hj:diva-3133 (URN)
Conference
EIASM 3rd Workshop on Family Firms Management Research
Available from: 2007-08-13 Created: 2007-08-13 Last updated: 2018-06-28
Florin Samuelsson, E. & Holmblad Brunsson, K. (2007). Learning from popular culture in management education. In: : . Paper presented at Nordic Academy Management Conference.
Open this publication in new window or tab >>Learning from popular culture in management education
2007 (English)Conference paper, Published paper (Other academic)
Abstract [en]

This paper describes and analyses an instance to use popular culture in management education. The background is a concern that management textbooks typically describe business as dominated by rational decision-making. In the textbooks, people are either subsumed under abstract categories or left out altogether. If educators rely exclusively on these books, management education might provide students with a biased view on what management is all about.

When designing a master course titled “Family Business Development”, we therefore decided to use a film, “The Inheritance” directed by Per Fly in 2003, during the course introduction. “The Inheritance” is a film about a young Danish man who takes over the management of the family business, which is in danger of bankruptcy. We chose this film because it is one of few commercial films that includes many scenes laid in a business context. Furthermore, the director expresses an ambition to depict the situation as the leading character would understand it. With this film, we argued, we will start out the course by making clear that business development is about human interaction. Furthermore, the film is clearly related to succession problems, which often are considered a main challenge in family owned or managed businesses. As suggested by previous research, popular culture provides a means for research (Czarniawska, 2004; Kjellander, Nordqvist and Welter, 2007) as well as for education (Huczynski and Buchanan, 2004; Mallinger and Rossy, 2003; Scherer and Baker, 1999) through which practices could be understood. This film would give students and lecturers a chance to follow processes and relations which real life actors might be hesitant or unable to describe and discuss, we reasoned.

After the film, the class discussed the challenges that the main character faced in his role as a newly appointed managing director. We also had a short discussion about the dramaturgical methods when describing the business.

The objective of this paper is to address some problems of using popular movies in general, and this film in particular, in management education and thereby contribute to the discussion about films and education (e.g., Huczynski and Buchanan, 2004; Mallinger and Rossy, 2003; Scherer and Baker, 1999). Was this course introduction a good way to address the problems mentioned above? Or did we just provide the students with another possibly misleading image of a business? Drawing on three focus group interviews with students and practicioners with experience from family business settings, we will relate our pedagogical purpose of using the film to the conclusions that students and the family business actors draw from watching the film.

Keywords
Management education
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-3132 (URN)
Conference
Nordic Academy Management Conference
Available from: 2008-07-08 Created: 2008-07-08 Last updated: 2016-10-28Bibliographically approved
Florin Samuelsson, E. (2006). Management Accounting Practices and Processes of Accountability in Media Organizations,. In: : .
Open this publication in new window or tab >>Management Accounting Practices and Processes of Accountability in Media Organizations,
2006 (English)Conference paper, Published paper (Other (popular science, discussion, etc.))
Identifiers
urn:nbn:se:hj:diva-6467 (URN)
Available from: 2007-08-07 Created: 2007-08-07 Last updated: 2016-10-28
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-1696-2311

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