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Vitenskapelig publikasjon
(side 131-147)
av Frank Elter, Paul Gooderham, Angels Dasi og Torben Pedersen
Sammendrag

Born-digital firms instantly reach customers globally. The process of developing local market knowledge and internationalizing incrementally that is at the core of the internationalization process model is seemingly becoming superfluous. Further, these firms may reduce mobile telcos, whose existence is grounded in local market knowledge, to dumb pipe suppliers of connectivity. Using the telco Telenor as our case, the purpose of this paper is to analyze these possibilities. We identify factors that will determine whether telcos could utilize their local market knowledge to create new growth opportunities. We argue that local market knowledge remains a significant, but insufficient factor. The transformation of the telco business model will depend on whether telcos are able to draw on dynamic capabilities.

Vitenskapelig publikasjon
(side 148-164)
av Ola Kvaløy og Klaus Mohn
SammendragEngelsk sammendrag

For om lag 10 år siden flatet produktivitetsutviklingen ut i norsk økonomi, etter en 10-årsperiode med høy produktivitetsvekst. Fallet i produktivitetsutviklingen har sammenfalt med sterk vekst i offentlig sektor. Ressursutnyttingen i det offentlige tjenestetilbudet blir dermed en viktig faktor bak produktivitetsutviklingen i norsk økonomi. Med utgangspunkt i den internasjonale forskningslitteraturen drøfter denne artikkelen betydningen av insentiver for prestasjoner og produktivitet i offentlig sektor. Diskusjonen tyder på at tiltak som skjerper insentivene, etter alt å dømme vil gi bedre ressursutnytting i offentlig sektor og dermed bidra til bedre produktivitetsutvikling i norsk økonomi.

General productivity growth in Norway has stagnated over the last ten years, following a decade of high productivity growth. The setback has coincided with strong growth in government expenditure and public sector employment. Going forward, resource efficiency in the government sector is therefore an important factor for general productivity growth in the Norwegian economy. We review the research literature on motivation, incentives, and productivity, and discuss potential implications for public sector productivity. Our discussion suggests that efforts to sharpen incentives are likely to improve resource efficiency in the public sector, and thereby contribute favourably to productivity growth in the Norwegian economy.

Fra bokfører til rådgiver?
En analyse av utviklingen i kravene til regnskapsføreres kunnskaper, ferdigheter og holdninger i perioden 2005–2015
Vitenskapelig publikasjon
(side 165-180)
av Ingrid Løvaas, Dag Øivind Madsen, Tonny Stenheim og Silja Korhonen-Sande
SammendragEngelsk sammendrag

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 iverksetter for å støtte sine ansatte. Artikkelens datagrunnlag er en kvantitativ innholdsanalyse av totalt 986 stillingsannonser fra henholdsvis 2005 og 2015 publisert på FINN.no. Resultatene tyder på at det har skjedd en utvikling i retning av at regnskapskontorer søker etter en annen type regnskapsførere med mer variert kompetanse, ferdigheter og karaktertrekk enn før.

The purpose of this article is to examine how changes in the Norwegian accounting industry have influenced the expectations of accounting firms with respect to the knowledge, skills and attitudes of new hires, as well as changes in the types of HR initiatives the firms provide to support their employees. The article draws on data collected by means of a quantitative content analysis of 986 job listings on Finn.no published in 2005 and 2015. The analysis shows that accounting firms tend to look for a different type of accountant in 2015 than in 2005. This indicates a shift from the traditional, narrow role as bookkeeper to an expanded role requiring a wider variety of competencies, skills and attitudes.

Vitenskapelig publikasjon
(side 181-203)
av Johannes Solbraa Bay, Herbjørn Nysveen og Einar Breivik
Sammendrag

The authors develop and test a model explaining consumer intentions to use fully autonomous vehicles (AVs). Based on the TAM, TPB and UTAUT2, the model includes attitudinal, motivational, resource-related, normative and habitual influences on intention. To test the model, the authors use an experiment comparing intentions to use AVs with or without optional manual controls. While no significant differences between the two AV variants are observed, the results reveal several antecedents of AV adoption: attitude toward using AVs, habitual compatibility, perceived usefulness, perceived enjoyment, perceived risk, perceived self-identity, perceived ease of use, and personal norms all have direct or indirect influences on AV usage intentions. Taken together, these constructs explain a high degree of the variance in intentions to use both AVs with (77%) and without (81%) manual controls. The paper concludes with implications and suggestions for future research.

Vitenskapelig publikasjon
(side 204-233)
av Nina M. Iversen og Leif E. Hem
Sammendrag

The purpose of this paper is to clarify what inspires travelers to choose nature-based destinations and attractions by analyzing the motivators they seek. The key issue is how such motivations influence satisfaction and loyalty assessments of “Destination Norway” (DN) itself and of the round-trip attraction “Norway in a NutshellTM” (NIN). We examined a sample of 618 international visitors. Structural equation modeling (SEM) revealed eight factors of nature-based travel motivations. The motivators affected satisfaction with DN and NIN somewhat differently. Intrinsic, psychographic motivators influenced the place destination (i.e., kinship interaction, social communication, prestige & ego enhancement). Two intrinsic motivators influenced service experiences of the roundtrip attraction. Conversely, two extrinsic, utilitarian motivators (i.e., see-the-scenery & way-of-life) fueled the round-trip attraction. Finally, an overall model including all travel motives, satisfaction and loyalty variables altered the effects of the travel motivations in line with the hypothesized relations. Moreover, satisfaction and loyalty towards DN directed satisfaction and loyalty towards NIN.

Regnskap for ideelle og offentlige organisasjoner
En empirisk og teoretisk studie med utgangspunkt i Raftostiftelsens regnskap
Vitenskapelig publikasjon
(side 234-255)
av Norvald Monsen
SammendragEngelsk sammendrag

Raftostiftelsen er en ideell organisasjon som utarbeider samme type perioderegnskap som private bedrifter (med et lønnsomhetsfokus). I artikkelen presenteres imidlertid et alternativt regnskap i form av fondsregnskap (med et pengefokus). Og basert på en sammenligning av disse to ulike typene av regnskap, med utgangspunkt i et regnskapsteoretisk perspektiv, argumenterer artikkelen for at Raftostiftelsen bør utarbeide fondsregnskap. Dessuten bør regnskapet suppleres med to pengeregnskapsoppstillinger: oversikt over inntekter og utgifter samt oversikt over pengestatus.

Artikkelen diskuterer også om staten og kommunene bør fortsette å bruke perioderegnskap (med et lønnsomhetsfokus) som referanseramme for videreutvikling av sine regnskap. Eller bør de derimot bruke regnskap med et pengefokus (slik som fondsregnskap) som referanseramme? Avslutningsvis presenteres forslag til ytterligere studier av regnskap for andre typer av organisasjoner enn private bedrifter, slik som ideelle organisasjoner, staten og kommunene.

Raftostiftelsen is a nonprofit organization that prepares similar accounts as business enterprises (with a profit focus). In the article, however, alternative accounts for Raftostiftelsen in the form of fund accounting (with a money focus) are presented. Furthermore, based on a comparison of these two different types of accounts by applying a theoretical accounting perspective, it is argued that Raftostiftelsen should prepare fund accounts. Moreover, these accounts should be supplemented with two money financial statements: overview of revenues and expenditures, as well as overview of money status.

The article also discusses whether the Norwegian state and municipalities should continue to use accrual accounting (with a profit focus) as the framework for further developments of their accounts. Or should they rather use accounts with a money focus (such as fund accounting) as the framework? The article ends by presenting some suggestions for further studies about accounting for types of organizations other than business enterprises, such as nonprofit and governmental organizations.

2–2018, volume 32

www.idunn.no/beta

Beta – Scandinavian Journal of Business Research is an electronic journal that provides an excellent outlet for research and scholarship on management and business related themes and topics, including: General Management, Human Resource Management, Organizational Behavior, Leadership- and Organization Development, Accounting and Finance, Business Ethics, Strategic Management, Marketing, Business Economics and Public Sector Management.

The editors give priority to original articles that contain results with theoretical and practical relevance as well as reviews, research notes and summaries of research reports. The journal also carries reviews of topical literature in the field.

It was first issued in 1986 and from 2006 the journal is published e-only.

The journal publishes refereed articles and is classified as a journal at level 1 on the Norwegian Association of Higher Education Institutions' list of publishing channels.

Editor

Bjarne Espedal, Professor at NHH Norwegian School of Economics

Associate Editors

Anders Dysvik, Professor at BI Norwegian Business School

Erik Døving, Associate Professor at Oslo and Akershus University College of Applied Sciences

Bjørn-Tore Flåten, Associate Professor at School og Business and Law, University of Agder

Paul Gooderham, Professor at NHH Norwegian School of Economics

Leif Hem, Professor at NHH Norwegian School of Economics

Svein Tvedt Johansen, Associate Professor at UiT The Arctic University of Norway

Henrik Holt Larsen, Professor at CBS (Copenhagen Business School)

Editorial advisory board

Richard Croucher, Professor at Middlesex University

Glenn Kristiansen, Associate Professor at NMBU Norwegian University of Life Sciences

EDITORIAL ASSISTANT

Aud Aasen

The journal is published by Scandinavian University Press / Universitetsforlaget

Layout: Type-it AS, Trondheim

Type-setting: Laboremus Sandefjord AS

Front cover: Olivia Jørgensen

ISSN online: 1504-3134

DOI: 10.18261/issn.1504-3134

© Scandinavian University Press / Universitetsforlaget 2018

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