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Lyngstadås, Hakim & Mauritzen, Johannes (2024)

Adults in the room? The auditor and dividends in small firms: evidence from a natural experiment

Empirical Economics Doi: -

We examine the effect of auditing on dividends in small private firms. We hypothesize that auditing can constrain dividends by way of promoting accounting conservatism. We use register data on private Norwegian firms and random variation induced by the introduction of a policy allowing small private firms to forgo the use of an auditor to estimate the effect of auditing on dividend payout. Identification is obtained by a regression discontinuity around the arbitrary thresholds for the policy. Propensity score matching is used to create a balanced synthetic control. We consistently find that forgoing auditing led to a significant increase in dividends in small private firms.

Lyngstadås, Hakim & Berg, Terje (2024)

The C-Suite of Supplier Collaboration: A Configurational Analysis of the How’s and Why’s.

International Journal of Logistics Systems and Management, 49(2), s. 188- 212. Doi: -

This study empirically investigates how supplier collaboration (SC) can be configured for developing competitive capability. The configurational solutions are classified according to Lejeune and Yakova's (2005) typology of supply chain management and value creation as explanatory channel mechanism. This makes it possible to explain why competitive capabilities are effective. A survey with 159 respondents from the Norwegian manufacturing sector is analysed by using a fuzzy set qualitative comparative analysis. The survey was conducted in 2018. Three types in Lejeune and Yakova's (2005) typology are verified through competitive capability based on product quality, while all four types are verified in competitive capability based on low cost. However, there are several equally effective ways of configuring different types to achieve competitive capabilities. The results may be ascribed and theorised according to different value creation channels.

Berg, Terje & Lyngstadås, Hakim (2023)

We’re only in it for the money? Developing sustainable literacy through management accounting curriculum

Accounting Education Doi: -

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are ‘net income’ and ‘value creation’, (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students’ sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well.

Wood, David A.; Achhpilia, Muskan, Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Berg, Terje, Heinzelmann, Rafael, Johanson, Bjørn Daniel, Kulset, Ellen Hiorth Marthinsen, Kuruppu, Gowindage Chamara Jayanath, Lyngstadås, Hakim, Madsen, Dag Øivind, Sundkvist, Charlotte Haugland, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Wright, Nicole S., Woolley, Darryl, Wood, Jessica, Wood, Bryan D., Witte, Annie L., Wiseman, Denise, Winrow, Tasia S., Winrow, Timothy & Winrow, Brian (2023)

The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?

Issues in Accounting Education, 38(4), s. 81- 108. Doi:

ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.

Lyngstadås, Hakim & Berg, Terje (2022)

Harder, better, faster, stronger: digitalisation and employee well-being in the operations workforce

Production planning & control (Print), s. 1- 18. Doi: -

Operations management is experiencing a digital transformation that affects the entire industry landscape. There has been scant research on how digitalisation affects employee well-being in the operations workforce. Using self-determination theory, we bridge this research gap by examining how basic psychological needs among the operations workforce are affected by digitalisation. Our empirical data is collected by a survey from 132 employees in the operations job function in the U.S. The empirical evidence is analysed in a configurational manner by using a fuzzy set Qualitative Comparative Analysis. Our findings suggest there are five empirical important empirical solutions for explaining the presence of employee well-being, as well as four important empirical solutions for the absence (negation) of employee well-being. Our configurational solution consists mostly of both digital competence, social relatedness, and digital autonomy. This is in accordance with the self-determination theory. However, there are several alterations to how important they are among different configurational solutions. The presence of well-being in life and psychological well-being seems less relevant for obtaining well-being at work. We discuss the theoretical and practical implications of our findings and provide recommendations to managers for how to promote employee well-being.

Hagen, Øivind & Lyngstadås, Hakim (2018)

Når reklame utfordrer.

Dagens næringsliv [Kronikk]

Roberts, Hanno; Andreassen, Roy-Ivar, Andvik, Christian & Lyngstadås, Hakim (1)

Guest editorial: Introduction to the special issue on digitalization in management accounting and control

Qualitative Research in Accounting and Management [Kronikk]

Lyngstadås, Hakim & Hagen, Øivind (2024)

Kvalitative metoder for handelshøyskoleutdanningen. Et tankesett for morgendagens ansatte og ledere.

[Textbook]. Fagbokforlaget.

Berg, Terje & Lyngstadås, Hakim (2023)

Management Accounting and sustainability integrated in a higher education curriculum.

[Academic lecture]. 25:e workshopen i Ekonomi- och verksamhetsstyrning.

Berg, Terje & Lyngstadås, Hakim (2022)

Management Accounting and sustainability integrated in a higher education curriculum

[Academic lecture]. NTNU Business School Conference & PhD seminar..

Berg, Terje; Lyngstadås, Hakim & van pelt, Victor (2022)

Relative Performance information (RPI) and overwork

[Academic lecture]. NTNU Business School Conference & PhD seminar..

Berg, Terje; Lyngstadås, Hakim & van pelt, Victor (2021)

Let’s play ‘masters and servant’!

[Academic lecture]. NTNU Business School Conference & Phd seminar.