Irvine Lapsley, Peter Skærbæk,
... Irvine LapsleySearch for more papers by this authorPeter Skærbæk, Peter Skærbæk The Special Issue editors are respectively from IPSAR, ... Irvine LapsleySearch for more papers by this authorPeter Skærbæk, Peter Skærbæk The Special Issue editors are respectively from IPSAR, ...
Tópico(s): Taxation and Compliance Studies
2012 - Wiley | Financial Accountability and Management
... Sydney, AustraliaSearch for more papers by this authorPeter Skærbæk, Peter Skærbæk Copenhagen Business School, Denmark The authors are respectively ... Sydney, AustraliaSearch for more papers by this authorPeter Skærbæk, Peter Skærbæk Copenhagen Business School, Denmark The authors are respectively ...
Tópico(s): Local Government Finance and Decentralization
2007 - Wiley | Financial Accountability and Management
Mark Christensen, Peter Skærbæk, Kjell Tryggestad,
This paper is about the role of accounting in making decisions about contested organizational change. We study how two strategic options emerged and were valued differently in a protracted case regarding sourcing by the Danish Defence Force. Drawing on Actor-Network Theory we show how the two strategic options emerged and were pitted against each other in what Callon describes as 'trials of strength'. The contribution of the paper is in three actions: First, it develops the concept of 'trial of strength' ...
Tópico(s): Public Policy and Administration Research
2019 - Elsevier BV | Management Accounting Research
This paper adds to the literature on the role of financial economics in accounting standard-setting by analyzing the co-performation of an economic theory – the Efficient Market Hypothesis (EMH) – in the construction of a new approach to accounting for credit losses in financial reporting. Inspired by actor-network theory and its notions of performativity and translation, the paper draws on interview data and documents to reconstruct the process by which the devalued "incurred loss" impairment model was ...
Tópico(s): Banking stability, regulation, efficiency
2019 - Elsevier BV | Accounting Organizations and Society
Tim Neerup Themsen, Peter Skærbæk,
This article examines the long-term dynamics among a best-practice risk management framework, risk management technologies and the translation of uncertainties into risks by using a longitudinal case study of a large mega-project. We show that the framework and technologies through the visual power of inscriptions and the purifying work of risk consultants as experts establish the boundaries of the forms of uncertainties that are accepted and included as risks. We term the accepted and included ...
Tópico(s): Innovation and Knowledge Management
2018 - Elsevier BV | Accounting Organizations and Society
... network of forces to promote DIY activity. Following Skærbæk and Melander (2004), the paper suggests the role ...
Tópico(s): Data Visualization and Analytics
2016 - Elsevier BV | Management Accounting Research
Purpose – The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach – Public and confidential documents as well as semi-structured interviews are analysed through the lens of actor-network theory to identify the effects of risk management devices in a Finnish municipality. Findings – The authors found that risk management, rather than ...
Tópico(s): Regulation and Compliance Studies
2014 - Emerald Publishing Limited | Accounting Auditing & Accountability Journal
Peter Skærbæk, Mark Christensen,
Abstract Although public sector special audit and performance audit are frequently involved in blame, very few studies (save for Radcliffe 1997) provide detailed empirical accounts on how auditing participates in blame allocation. This study sets out to study one case of blame allocation by describing and characterizing the origins of failure and antecedents leading to the need for blame allocation, the institutional entities and arrangements that participate in the blame game, and how these entities, ...
Tópico(s): Management and Organizational Studies
2014 - Wiley | Contemporary Accounting Research
Sebastian D. Becker, Tobias Jagalla, Peter Skærbæk,
Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper ...
Tópico(s): Management and Organizational Studies
2013 - Elsevier BV | Critical Perspectives on Accounting
... Financial Accountability and Management, 23, 3: 289–311. Skærbæk, P. 2009, 'Public Sector Auditor Identities in Making ...
Tópico(s): Construction Project Management and Performance
2011 - Wiley | Australian Accounting Review
... Europe (PriceWaterhouseCoopers, Fachverlag Moderne Wirtschaft), pp. 153–271. Skærbæk, P. and S. Thorbjornsen (2007), 'The Commidification of ...
Tópico(s): Social Sciences and Governance
2011 - Wiley | Financial Accountability and Management
Mark Christensen, Peter Skærbæk,
Consultancy is a phenomenon frequently referred to in the accounting literature. However, few studies have more intensively dealt with what consultancy activities and reports may mean in terms of stabilising accounting systems. In this article we provide detailed processual descriptions and characterizations of how consultancy outputs participate in the co-production of larger accounting systems in the public sector. From two case studies we demonstrate how consultancy companies become hired by ...
Tópico(s): Auditing, Earnings Management, Governance
2010 - Elsevier BV | Accounting Organizations and Society
This paper analyzes how performance auditing affects the auditee in different and sometimes unexpected ways. On the basis of a detailed case study of the Danish Ministry of Transport's encounter with performance auditing we argue that performance audit is a practice that generates multiple effects and that some of these effects can be characterized as a reconfiguration of the organizational identity of the auditee. In this process, accountabilities are reformulated and reallocated which sometimes ...
Tópico(s): Accounting and Organizational Management
2010 - Wiley | Financial Accountability and Management
Peter Skærbæk, Kjell Tryggestad,
Tópico(s): Accounting and Organizational Management
2009 - Elsevier BV | Accounting Organizations and Society
This paper examines how the National Audit Office of Denmark (NAOD) manoeuvred in making the Danish military receptive to a performance-accountability project in the period 1990–2007. Evidence is provided from a detailed case study, where the actions of the auditors have been followed in their efforts to make the military activities auditable by focusing on the multiple and dynamic interactions between them, the auditee and others. This study contributes to our understanding of how auditors manoeuvre ...
Tópico(s): Management and Organizational Studies
2009 - Elsevier BV | Accounting Organizations and Society
Mark Christensen, Peter Skærbæk,
Purpose This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims. Design/methodology/approach Using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas. Findings The accountability reports became bureaucratic communications between the reporting and central agencies. The reports were transformed because the performance reporting ...
Tópico(s): Auditing, Earnings Management, Governance
2007 - Emerald Publishing Limited | Accounting Auditing & Accountability Journal
Peter Skærbæk, Stefan Thorbjørnsen,
The accounting literature has given much attention to the New Public Management and attempts at making the government's performances auditable while influencing the core working of the public sector. This paper contributes to this debate by demonstrating how particular accounting devices participate in the definition of the identities of the officers in the Danish Defence. It shows how the definition of the officers' identities is complex and dynamic and does not necessarily have outcomes of stability ...
Tópico(s): Management and Organizational Studies
2007 - Wiley | Financial Accountability and Management
Based on a micro sociological examination of how an annual report is produced within a Danish business university, this study attempts to increase our understanding of the strategies used by the producers of an annual report intended for use by parliament and the government. The paper uses Erving Goffman's book Frame Analysis (Goffman, 1974) and conceptualises the production and reading of an annual report as a `strip of interaction' and illustrates how a business university mobilises the primary ...
Tópico(s): Public Policy and Administration Research
2005 - Wiley | Financial Accountability and Management
... and Professors Sven Modell, Lee Parker and Peter Skærbæk. Notes 1. At the same time as this ...
Tópico(s): Auditing, Earnings Management, Governance
2005 - Routledge | European Accounting Review
... in Western Denmark [Eltra. http://www.Eltra.dk. Skærbæk: Eltra; 2004] compared with a more modest 8% ...
Tópico(s): Smart Grid Energy Management
2005 - Elsevier BV | Applied Energy
Johanna E. Cornah, Véronique Germain, Jane L. Ward, Michael H. Beale, Steven M. Smith,
... described in Nielsen et al. (23Nielsen T.H. Skaerbaek H.C. Karlsen P. Physiol. Plant. 1991; 82: ...
Tópico(s): Lipid metabolism and biosynthesis
2004 - Elsevier BV | Journal of Biological Chemistry
Peter Skærbæk, Preben Melander,
This paper presents an in‐depth study of the processes of constructing a new strategy in a large Danish government‐owned ferry company undergoing privatisation. To explain the emerging characteristics of accounting, the sociology of translation is used. The paper provides a story of a translation of strategy and related management initiatives using Callon's four moments of translation. The story illustrates how, during the translation process, accounting changed its characteristics and uses from ...
Tópico(s): Public Policy and Administration Research
2004 - Emerald Publishing Limited | Accounting Auditing & Accountability Journal
... into a family of strong Danish sympathies at Skærbæk in Southern Jutland, a Danish area which, after ...
Tópico(s): Medical History and Innovations
2002 - Wiley | Acta Ophthalmologica Scandinavica
John K. Christiansen, Peter Skærbæk,
When administrators or political bodies try to enforce implementation of new management control systems on organizations, various forms of conflicts and games may be observed in the implementation process. Different rationalities are brought face-to-face in the discourse on implementation, and the process will be influenced by some form of political behaviour. A political perspective will call attention to such issues as the players, power and games. By adopting the concept of budget games in an ...
Tópico(s): Accounting and Organizational Management
1997 - Elsevier BV | Management Accounting Research
... Storgaard Knudsen, Thomas Bo Sørensen, Anna Sofie Krag Skærbæk, Simon Bahrndorff, Cino Pertoldi, Kristian Trøjelsgaard, Dan Bruhn ...
Tópico(s): Aeolian processes and effects
1903 - University of Chicago Press | Botanical Gazette
Peter Skærbæk, Jens Aaris Thisted,
Drawing upon an examination of the annual reports of three Danish government agencies, we offer a critical examination of the calculation practices that have developed within central government. The reports constitute a response to the demand from the Ministry of Finance and National Audit Office of Denmark that government agencies calculate unit costs and disclose these figures to the public. In particular we question whether, in its enthusiasm for bringing unit costs into the public domain, central ...
Tópico(s): Local Government Finance and Decentralization
2004 - Routledge | European Accounting Review
The theory and practise of care is defined and enacted differently in different national as well as cultural contexts, illuminating how differently constructed the personal and societal structures in Europe are. A common trait is however that care work paid or non-paid, private or public is identified with women. To navigate in the landscape of care and ethics requires taking into account the constitutive relation between one's identity, embodiment and position. The author suggests conceiving care ...
Tópico(s): Healthcare innovation and challenges
2010 - Springer Science+Business Media | Health Care Analysis
The social and political aspects of a governmental computer-based accounting system (SCR) in Denmark will be examined. It is generally accepted that the SCR system has fulfilled a number of useful purposes. However, it has also been subjected to adverse criticism, as extensive, political implications have been detected in its application. In the study I have analysed the application of accounting technology from a political perspective. One of the main findings of this study indicates that the centralized ...
Tópico(s): Accounting and Organizational Management
1998 - Routledge | European Accounting Review
Line Holm Andersen, Anna Sofie Krag Skærbæk, Thomas Bo Sørensen, Jeppe Storgaard Knudsen, Cino Pertoldi, Simon Bahrndorff, Dan Bruhn,
Abstract Questions Temperature and precipitation variation between years may affect plant species composition directly or indirectly. We wish to investigate whether salt marsh edaphic conditions and plant species composition change as a result of climatic variation. Further, whether areas with the largest edaphic variations also experience the largest change in species composition and turnover. Finally, do temperature and precipitation variations change the way the plant community is able to respond ...
Tópico(s): Fire effects on ecosystems
2020 - Wiley | Journal of Vegetation Science
... effective management control system that enables strategy implementation. Skaerbaek and Truggestad (2010) went further to suggest that ...
Tópico(s): Accounting and Organizational Management
2012 - | Journal of international business research