Blar i Institutt for økonomi, markedsføring og jus på forfatter "Stenheim, Tonny"
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Are family firms reluctant to report impairment losses? Evidence from private firms
Sundkvist, Charlotte Haugland; Stenheim, Tonny (Peer reviewed; Journal article, 2021)Purpose: This study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices in family firms may differ from non-family ... -
Attitudes and actions towards sustainability: A survey of Norwegian SMEs
Sveen, Arnt; Gresaker, Ole Kristian; Hæhre, Reidar; Madsen, Dag Øivind; Stenheim, Tonny (Peer reviewed; Journal article, 2020)Sustainability is one of the biggest buzzwords and catchphrases of the 21st century, dominating not only management discourse but also the public debate in general. Today, many large organizations have bought into the idea ... -
Balansert målstyring som økonomistyringsverktøy i norske foretak: Utviklingstendenser i perioden 2015–2018
Johanson, Bjørn Daniel; Madsen, Dag Øivind; Stenheim, Tonny (Chapter, 2020)Tidligere forskning har vist at norske foretak benytter ulike typer styringsverktøy. I dette kapitlet fokuserer vi på et spesifikt styringsverktøy, balansert målstyring (BMS). og ser nærmere på utviklingstendenser knyttet ... -
Balansert målstyring: En kort oversikt over forskningslitteraturen
Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2014)The Balanced Scorecard , også kjent som balansert målstyring (BMS) på norsk, ble introdusert av Robert Kaplan og David Norton i en artikkel i Harvard Business Review i 1992 (Kaplan og Norton 1992). BMS har blitt kåret av ... -
Big Data viewed through the lens of management fashion theory
Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2016)Big Data (BD) is currently one of the most talked about management ideas in the business community. Many call it the “buzzword of the day.” In books and media articles, BD has been referred to as a “revolution” and “new ... -
Broadcasting revenues and sporting success in European football: Evidence from the Big Five leagues
Stenheim, Tonny; Gausemel Henriksen, Andreas; Stensager, Carl Magnus; Grønseth, Bjørn Ove; Madsen, Dag Øivind (Peer reviewed; Journal article, 2020)This paper examines the association between broadcasting revenues and sporting success in Europe’s Big Five football leagues (England, Italy, Spain, Germany, and France), and in particular how the distribution and allocation ... -
Bruk av ikke-finansiell prestasjonsmåling i norske produksjonsbedrifter
Frydenlund, Jonas; Madsen, Dag Øivind; Stenheim, Tonny; Grønseth, Bjørn Ove (Journal article; Peer reviewed, 2018)I de senere årene har prestasjonsmåling kommet i fokus, og særlig ikke-finansielle nøkkeltall og såkalt balansert målstyring har blitt stadig viktigere. I denne studien ser vi nærmere på bruk av ikke-finansiell prestasjonsmåling ... -
Designing an Accounting Course Module on Cost Allocation: Pedagogical and Didactical Considerations from a Norwegian Perspective
Timochenko, Konstantin Yurievich; Hansen, Odd Birger; Madsen, Dag Øivind; Stenheim, Tonny (Peer reviewed; Journal article, 2021)This paper aims to elucidate some didactical and pedagogical issues related to the design of a course module on cost allocation, a pivotal topic in management accounting education at the undergraduate level around the ... -
Doing research on ‘management fashions’: methodological challenges and opportunities
Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2013)Management fashion theory is a growing research area in management studies. The focus of this management fashion literature is to understand why some management concepts spread quickly and widely, while others do not. ... -
Experimental Methods in Economics and Psychology: A Comparison
Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2015)This article compares the use of experiments as a research method in economics and psychology. We outline the most important differences between the two fields in terms of their use of experimental methods. The purpose of ... -
Financial reporting choices in family firms and socioemotional wealth
Sundkvist, Charlotte Haugland; Opsahl, André; Stenheim, Tonny (Peer reviewed; Journal article, 2022)The paper discusses the theory of socioemotional wealth (SEW) and explains how and why this theory complements the principal-agent theory in the understanding of the financial reporting in family firms. The SEW theory ... -
Forsiktig regnskapsrapportering – hva og hvorfor?
Stenheim, Tonny; Madsen, Dag Øivind (Journal article; Peer reviewed, 2014)Forsiktig regnskapsrapportering har lenge vært et bærende element i all regnskapsproduksjon. Slik rapportering resulterer i gjennomgående lav verdsetting av egenkapital. Det er særlig tre regnskapsmessige løsninger som gir ... -
Fra bokfører til rådgiver? En analyse av utviklingen i kravene til regnskapsføreres kunnskaper, ferdigheter og holdninger i perioden 2005-2015
Løvaas, Ingrid Dahle; Madsen, Dag Øivind; Stenheim, Tonny; Korhonen-Sande, Silja (Journal article; Peer reviewed, 2018)Formålet med artikkelen er å undersøke hvordan endringene i regnskapsførerbransjen har påvirket kravene som regnskapskontorene setter til nye ansattes kunnskaper, ferdigheter og holdninger, og hvilke HR-tiltak kontorene ... -
God regnskapsskikk erstattes med rettslig bindende regnskapsstandarder
Stenheim, Tonny; Madsen, Dag Øivind (Peer reviewed; Journal article, 2016)Det arbeides nå med ny regnskapslov i Norge. Første av to delutredninger ble overlevert Finansdepartementet i juni 2015 og presenterer forslag til ny regnskapslov. Et sentralt forslag er at den rettslige standarden god ... -
Goodwill impairment losses, economic impairment, earnings management and corporate governance
Stenheim, Tonny; Madsen, Dag Øivind (Journal article; Peer reviewed, 2016)This paper investigates the association between goodwill impairment losses and proxies of economic impairment, earnings management incentives and corporate governance mechanisms. The results demonstrate significant ... -
The history and trajectory of Economic Value Added from a management fashion perspective
Madsen, Dag Øivind; Johanson, Bjørn Daniel; Stenheim, Tonny (Journal article; Peer reviewed, 2020)This paper examines the history and trajectory of economic value added (EVA), an accounting concept and calculative technique introduced and popularised by the US-based consulting firm Stern Stewart in the early 1990s. The ... -
Hva menes med regnskapskvalitet?
Stenheim, Tonny; Sundkvist, Charlotte Haugland; Opsahl, André (Journal article, 2017) -
KAM Disclosure in the Auditor’s Report – A Literature Review
Svanstrøm, Tobias; Stenheim, Tonny; Kulset, Ellen Marthinsen (Chapter, 2020)The requirement of including Key Audit Matters (KAM) is the most significant change made to the auditor’s report in many years. The purpose of KAM is to meet the request from the users of accounting information to include ... -
Lean i Norge: I ferd med å gå av moten?
Madsen, Dag Øivind; Storsveen, Maria; Klethagen, Pål; Stenheim, Tonny (Journal article; Peer reviewed, 2017)Siden 2010 har det vært en sterk oppmerksomhet rundt ledelseskonseptet Lean i Norge. Det har blitt etablert regionale Lean-forum over store deler av landet. En rekke konsulentselskaper har tilbudt kurs og opplæring knyttet ... -
Perceived benefits of balanced scorecard implementation: some preliminary evidence
Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2014)Since its introduction more than 20 years ago the Balanced Scorecard (BSC) has garnered the interest of both academics and practitioners. In the ‘official’ practitioner-oriented literature the BSC’s main proponents Kaplan ...