Norvald Monsen

Norvald Monsen
NHH Norwegian School of Economics | NHH · Department of accounting, auditing and law

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14
Publications
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320
Citations
Introduction
Skills and Expertise

Publications

Publications (14)
Article
In the 1960s, a group of culturally similar countries—the Nordic countries—cooperated in harmonizing their companies acts, including their accounting requirements. They even issued a Nordic proposal for new companies acts, intended to be enacted as new laws in each of the Nordic countries. The purpose of the paper is to study this harmonization eff...
Article
The machine metaphor depicts organizations as if they were designed and operated like machines. Management control systems also build upon this metaphor. In this paper experiences from a longitudinal case study in the City of Bergen are reported. The study is based on data from the management control process, i.e. adopted budget data, prognoses dur...
Article
Accrual accounting is now being introduced in governmental organizations internationally. Some scholars have, however, questioned this development, implying that other accounting theories, like cameral accounting, should also be considered for use in these organizations. Since Norway is a country, which has not introduced accrual accounting in the...
Article
Cameral accounting was developed as early as the 16th century onwards in order to contribute to increased control of public money. Such a control demand does not seem to be of minor importance at the threshold of a new millennium as it was several centuries ago, and therefore Ludwig Mulhaupt in the excerpt above states that "Unfortunately there are...
Article
The most thoroughly debated format issue in designing a cash flow statement for a business enterprise concerns use ofthe direct or indirectmethod when reporting cash from operating activities. The article argues that the reason why we cannot solve this dilemma of using the direct or indirect method is related to the fact that our discussion is limi...
Chapter
Historically the accounting models applied in the governmental and business sectors differ strongly. This difference is due to the fact that there are differences between governmental and business organizations, a point to be discussed further in the next section of the paper. In spite of these differences, however, there seems to be an internation...
Article
Comparative International Governmental Accounting Research (CIGAR) has been carried out for some twelve years. CIGAR research is, however, generally unfamiliar to researchers not belonging to the CIGAR network. Therefore, the paper aims at presenting and discussing critically CIGAR research with its Contingency Model of Governmental Accounting Inno...
Article
Companies operating internationally are faced with the dilemma of how to attract investors from multiple exchanges to provide capital. While each investor may prefer a report tailored to his or her country's generally accepted accounting and auditing framework, such an approach can be prohibitively expensive. The selection of International Accounti...
Article
In most countries around the world there are differences in the systems of accounting in the business and non-business sectors. In recent years, however, the governments in some countries have started to apply the accrual-based accounting principles that are used in the business field. In Norway, however, another development can be noted. In the la...
Article
In the 1960s, the Nordic countries (Denmark, Finland, Norway, and Sweden) expressed their intention to harmonize their accounting standards. In April, 1969, the Nordic Council issued a Common Nordic Proposal for harmonization. Based on this proposal, new laws were issued in each country recommending similar forms and contents of corporate financial...
Article
From the many accounting objectives which have been suggested, it seems that the intended function of accounting is to reduce uncertainty in control and decision-making processes. However, after conducting a literature search of empirical studies of accounting in action we came to three conclusions about the functions assigned to accounting. First,...

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