• Balansert målstyring 

      Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2014)
      The Balanced Scorecard, kjent som balansert målstyring på norsk, er et av de mest innflytelsesrike konseptene innen fagfeltet økonomisk styring. Siden begrepet balansert målstyring ble introdusert for litt over 20 år siden, ...
    • 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 ...
    • 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 ...
    • 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 (Journal article; Peer reviewed, 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 (Peer reviewed; Journal article, 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 ...
    • 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 ...
    • 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 ...
    • Perceived problems associated with the implementation of the balanced scorecard: evidence from Scandinavia 

      Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2014)
      The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world. Although many BSC success stories have been cited in the practitioner-oriented literature and in the business ...
    • Regnskapsbaserte avlønningskontrakter: med vekt på målkongruens 

      Stenheim, Tonny; Madsen, Dag Øivind (Journal article; Peer reviewed, 2014)
      Regnskapet skal gi informasjon som er relevant for kontroll og oppfølging av ledelsen. Bruk av regnskapet til fastsetting av ytelsesbasert avlønning er et eksempel på bruk av regnskapet til kontroll- og styringsformål. ...
    • The Balanced Scorecard: A Review of Five Research Areas 

      Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2015)
      The Balanced Scorecard (BSC) is one of the most influential concepts in accounting and management. The BSC recently celebrated its 20-year anniversary. Since its introduction, the BSC has been the subject of much debate ...
    • The Diffusion of Lean in the Norwegian Municipality Sector: An Exploratory Survey 

      Madsen, Dag Øivind; Risvik, Stig; Stenheim, Tonny (Journal article; Peer reviewed, 2017)
      The use and application of Lean in the public sector has attracted considerable interest in recent years. In Norway, the concept of Lean has lately been hugely popular, not only among private sector firms, such as ...
    • The impact of management concepts: A typology 

      Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2014)
      Over the course of the last decades numerous management concepts have risen and fallen in popularity. Research has shown that some management concepts are short-lived and have limited impact, while others spread widely and ...
    • The impact of management concepts: a typology 

      Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2014)
      Over the course of the last decades numerous management concepts have risen and fallen in popularity. Research has shown that some management concepts are short-lived and have limited impact, while others spread widely ...
    • The shift of Accounting Models and Accounting Quality: The case of Norwegian GAAP 

      Stenheim, Tonny; Madsen, Dag Øivind (Journal article; Peer reviewed, 2017)
      This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as ...
    • The Value Relevance of Alternative Performance Measures: Evidence from the Oslo Stock Exchange 

      Stenheim, Tonny; Beckman, Anna Natalia; Valltoft Olsen, Cathrine; Madsen, Dag Øivind (Journal article; Peer reviewed, 2018)
      Companies disclose alternative performance measures (APMs), either to provide useful information to the market, or strategically in order to mislead the market. Using traditional price and return regressions, this study ...
    • Wage expenditures and sporting success: An analysis of Norwegian and Swedish football 2010-2013 

      Madsen, Dag Øivind; Stenheim, Tonny; Hansen, Steffen Boas; Zagheri, Ali; Grønseth, Bjørn Ove (Journal article; Peer reviewed, 2018)
      This study examines the relationship between wage expenditures and sporting success in Norwegian and Swedish football. While previous studies have shown a strong correlation between wage expenditures and sporting success, ...