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  • 1.
    Ljungkvist, Torbjörn
    et al.
    Högskolan i Skövde, Institutionen för handel och företagande.
    Österlund, Urban
    University of Borås.
    Dubious entrepreneurship and abnormal growth in a quasi-market2016Conference paper (Refereed)
  • 2.
    Pashang, Hossein
    et al.
    University of Borås.
    Österlund, Urban
    University of Borås.
    Exploring the current methodologies of the foreign currency translation: An accountabilitly perspective2014Conference paper (Refereed)
  • 3.
    Pashang, Hossein
    et al.
    University of Borås, Borås, Sweden.
    Österlund, Urban
    University of Borås, Borås, Sweden.
    Johansson, Kjell
    University of Borås, Borås, Sweden.
    Cost accounting, ethical accountability, and accounting principles2014In: Journal of Modern Accounting and Auditing, ISSN 1548-6583, E-ISSN 1935-9683, Vol. 10, no 1, p. 20-31Article in journal (Refereed)
    Abstract [en]

    This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been eriously undermined.  

  • 4.
    Pashang, Hossein
    et al.
    University of Borås.
    Österlund, Urban
    University of Borås.
    Johansson, Kjell
    University of Borås, Borås, Sweden.
    Cost accounting, ethical accountability and accounting principles2013Conference paper (Refereed)
  • 5.
    Pashang, Hossein
    et al.
    Borås University, Sweden.
    Österlund, Urban
    Borås University, Sweden.
    Johansson, Kjell
    Borås University, Sweden.
    Ljungkvist, Torbjörn
    Högskolan i Skövde, Institutionen för handel och företagande.
    Accounting principles and judgement2015In: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 15, no 2, p. 69-82Article in journal (Refereed)
    Abstract [en]

    Accounting principles are a set of ethical constructs that primarily serve to shift accounting towards the locus of ethical judgment. As such, principles help putting the ethical accountability at the “fields” of the entities and provide judgmental relationships or “fit” between ethical consideration and standards as well as various practices of accounting in innumerable ways. However, the current research debates of the ethical issues in accounting have been discursively shaped upon a set of distinctions that researchers make between two sets of dominant standards. These standards are drawn from the contexts of U.S, respectively International Accounting Standards Board (IASB) codifications. This notion should be added that these standards are uncritically defined as being either rules-based or principles-based. In fact, the current accounting debate treats the ethical issues in accounting through the focus on the technical features of the standards. This study will argue that the ethical problem of accounting cannot be adequately approached by the repeated references into the technical natures of the rules-based and principles-based standards. By highlighting the ethical roots of the accounting principles, we will emphasize that analysis of the standards and ethical issues in accounting needs to be judgmentally associated with the propositional promises of the accounting principles.

  • 6.
    Petreski, Aleksandar
    et al.
    Jönköping University, Jönköping International Business School.
    Stephan, Andreas
    Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Economics.
    Österlund, Urban
    Jönköping University, Jönköping International Business School.
    The impact of mandatory amortization of mortgage loans on the housing market2017Conference paper (Other academic)
    Abstract [en]

    Using transactions data on apartment sales in Sweden, and taking in consideration the decision made by Swedish Riksbank, we examined the effect of mandatory mortgage amortization on apartment prices. In addition, we examined the effect on apartment demand preferences. For this purpose, we created indices of apartment prices using traditional hedonic models. We applied the spatial model in estimating a zone level apartment price index. With the created indices, we studied the effect on apartment prices by using the traditional panel data method. The propensity score model was used to analyze the effect of the decision on the property prices. We applied different time periods as the event window (quarter, 2 quarters, 1 year, 2 years). Finally, we tested several cut-off time points. We found no effect of the Riksbank decision on apartment prices, however we found a change in apartment preferences.

  • 7. Wramsby, Gunnar
    et al.
    Österlund, Urban
    Högskolan i Borås.
    Företagets finansiella miljö: 2007/20082008 (ed. 12)Book (Other academic)
  • 8. Wramsby, Gunnar
    et al.
    Österlund, Urban
    Högskolan i Borås.
    Investeringskalkylering: metoder och tillämpningar2006 (ed. Ny utg.)Book (Other academic)
  • 9. Wramsby, Gunnar
    et al.
    Österlund, Urban
    Högskolan i Borås.
    Svenska fastighetsinvesteringar inom EG 1987-1990: investeringsbedömning, kreditbedömning och hyrespåverkande variabler1995Doctoral thesis, monograph (Other academic)
  • 10.
    Österlund, Urban
    University of Borås.
    Inconsistency and ambiguity in the research on capital structure2014Conference paper (Refereed)
  • 11.
    Österlund, Urban
    University of Borås.
    Inconsistency and ambiguity in the research on capital structure2015Conference paper (Refereed)
  • 12.
    Österlund, Urban
    et al.
    University of Borås, Sweden.
    Ljungkvist, Torbjörn
    Högskolan i Skövde, Institutionen för handel och företagande.
    Effects of capital structure, composition of managament team and performance among Swedish SME companies2015Conference paper (Refereed)
  • 13.
    Österlund, Urban
    et al.
    University of Borås.
    Ljungkvist, Torbjörn
    Högskolan i Skövde, Institutionen för handel och företagande.
    Quasi-markets and abnormal growth: The case of the Swedish personal assistant industry2018Conference paper (Refereed)
1 - 13 of 13
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