Trond Bjørnenak

Trond Bjørnenak
NHH Norwegian School of Economics | NHH · Department of Accounting, Auditing and Law

About

21
Publications
5,278
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1,345
Citations
Additional affiliations
January 1994 - present
NHH Norwegian School of Economics
Position
  • Professor (Full)

Publications

Publications (21)
Article
Purpose ‐ The purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research. Design/methodology/approach ‐ Using discourse analysis, the paper investigates the speech genre in use in main BSC texts. Findings ‐ The authors' analysis reveals that the BSC...
Article
Most changes in accounting are the direct or indirect consequences of diffusion processes. A study of how management accounting innovations are being adjusted and bundled together with other ideas to facilitate entry into new markets may help us to a better understanding of the popularity and adoption of management accounting practices. The present...
Article
This paper contains an analysis of the activity-based costing (ABC) literature which has been accumulated in the UK and USA accounting journals over the fourteen-year period since the first articles on ABC emerged. This evidence is used both longitudinally and cross-sectionally to gain insights into how ABC started, how it has been communicated, ho...
Article
Estimation of cost causality has always been an important part of the accountant's work. This includes the identification, classification and estimation of factors causing a change in the total cost of a related cost object. In the recent literature these factors are called cost drivers. Different approaches and conceptual frameworks for understand...
Article
Full-text available
Festivals are an important part of popular culture and have increased in popularity in recent decades. However, they remain relatively unexplored in the accounting literature, and understanding of the use of management control tools in this context is low. This study aims to investigate the use of budgets in festivals. Informed by upper echelons th...
Article
This paper investigates whether the balanced score card has contributed to regaining practice relevance of management accounting research. The paper subscribes to Kaplan’s claim that accounting research should increase its relevance by directing more attention to accounting in contemporary business practice and strive to develop improvements for th...
Article
Full-text available
This paper provides a theoretical rationale for the existence of boards of directors, and investigates how a board's decisions depend on its composition and size. We show that information asymmetries cause outsiders on boards to make decisions more in line with the interests of creditors than those of shareholders; similarly, larger boards also fav...
Article
Full-text available
Disturbances of reproductive endocrine hormones are more often found in men with epilepsy than in the general population. There is an ongoing debate whether this can be attributed to chronic use of antiepileptic drugs or to the epilepsy itself. The aim of the present study was to evaluate the degree of endocrine disturbances in men with epilepsy co...
Article
Men with epilepsy are known to have reduced fertility. Whether this is drug-induced or a result of the epilepsy itself is still under debate. Few studies have been carried out on semen from men with epilepsy. The aim of the present study was first to investigate possible drug-specific effects of long-term treatment with either valproate or carbamaz...
Article
Over the last two decades, there has been a rich supply of management accounting innovations in the literature. The innovations are mainly presented in terms of management accounting models often labelled by acronyms like ABC or SMA. However, different suppliers of the models design them differently and the models are better described as packages o...
Article
This paper reports results from a study of the parallel development of textbooks used in cost accounting and of costing practices in Norway during the period from 1963 til today. All the major textbooks used in this period are examined with respect to content and influences. The findings show that the period can be divided into three phases. The fi...
Article
Most social and economic changes are direct consequences of the diffusion of some ideas or phenomena into new areas, new social groups etc. The characteristics of a diffusion process are thus of general interest. This paper focuses on the diffusion of Activity-Based Costing (ABC) in Norway. A conceptual framework from general diffusion theory is ad...

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