Blar i Publikasjoner fra CRIStin - BI på forfatter "Madsen, Dag Øivind"
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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 ... -
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 ... -
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 ... -
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 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, ...