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Dive into the research topics where Jan-Erik Gröjer is active.

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Featured researches published by Jan-Erik Gröjer.


Accounting Organizations and Society | 2001

Intangibles and accounting classifications

Jan-Erik Gröjer

Abstract The present paper is concerned with classification of ‘intangibles’ and what classification theory can teach us about a ‘good classification’. The present study led to three conclusions about the classification of intangibles. One is that the value of classification lies in its function as a heuristic device, i.e. as a help construction. Accounting becomes the art of background design. Another conclusion is that if we choose to account for intangibles it does not need to change the transaction base of financial accounting. Rather, it is an issue how to classify and label a universe of transactions. Finally, the dichotomy tangible–intangible should not be acknowledged as a supposition. Depending on perspective, purpose and type of financial accounting model, other concepts may do a better job in classifying the accounting world.


Accounting, Auditing & Accountability Journal | 1998

Current development in human resource costing and accounting

Jan-Erik Gröjer; Ulf Johanson

Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the organization for the economic co‐operation and development (OECD) and European commission (EC), are all part of this accounting change process. With Sweden as a starting point, forces stimulating and inhibiting the development of HRCA are discussed. The main conclusion is that the actual state of things (reality) provides more research opportunities today than in the 1970s. But where are the researchers?


Accounting Organizations and Society | 1977

Social accounting: A Swedish attempt

Jan-Erik Gröjer; Agneta Stark

Abstract A new approach to social accounting is outlined and its implementation in a major Swedish company described. The accounting system is based on a goal oriented model, with explicit consideration being given to the different interests of the different organization participants. The theoretical and practical bases and problems of the approach are discussed and an English Language translation of the social accounting report is appended.


Journal of Human Resource Costing & Accounting | 1997

Employee Artefacts on the Balance Sheet: Model Illustration and Implications

Jan-Erik Gröjer


Archive | 2008

Boken om nyckeltal

Bino Catasús; Jan-Erik Gröjer; Olle Högberg; Anders Johrén


HEC Research Papers Series | 1999

Classification of Intangibles

Hervé Stolowy; Guy Ahonen; Per Nikolaj Bukh; Leandro Cañibano; Bino Catasús; Gunilla Eklöv; John Flower; Manuel García-Ayuso Covarsí; Jan-Erik Gröjer; Anne Jenny; Ulf Johanson; Heine Thorsgaard-Larsen; Maria Mårtensson; Jan Mouritsen; Paloma Sanchez; Hanno Roberts


Archive | 2005

Social Accounting in the Nordic Countries : From Social Accounting Towards Accounting in a Social Context

Guy Ahonen; Jan-Erik Gröjer


Archive | 2004

Personalen i årsredovisningen

Bino Catasús; Lars von Ehrenheim; Jan-Erik Gröjer


Archive | 2005

Revisorn kommer till bolagsstämman - men var är revisionen?

Bino Catasús; Jan-Erik Gröjer


Archive | 2005

The Capital Market´s Intellectual Capital

Bino Catasús; Jan-Erik Gröjer; Jiri Novak

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Ulf Johanson

Mälardalen University College

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Jan Mouritsen

Copenhagen Business School

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Leandro Cañibano

Autonomous University of Madrid

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