Arne Fagerström, Dr. Sc Accounting s 1 (4)

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1 Arne Fagerström, Dr. Sc Accounting s 1 (4) Personal data Born Swedish Citizen Home address: Sandeslätt 13, Angered, Sweden arne.fagerstrom@abo.fi Phone: private GSM Sweden GSM Finland Current positions: Senior lecturer Åbo Akademi University Senior lecturer Linköping University, part-time Education CURRICULUM VITAE Technical four years College, engineer degree 1972 IREV Institute, auditing courses 1980 BA Business Administration Gothenburg University 1990 Doctoral programme Research courses Gothenburg University 80P (2years) 1996 Dr.Sc. in Accounting, Åbo Akademi University Finland 2002 Employments and Major Assignments Partner and auditor Alingsås Redovisningstjänst AB Chief Accountant Gotaverken Energy Group Financial Manager Svenska Maskinverken AB Controller Gotaverken Energy Group Teacher (part-time) Guest researcher Copenhagen Business School Senior lecturer, Senior lecturer BI Norwegian School of Management Guest lecturer Mid Sweden University Guest lecturer Stockholm University, Senior lecturer Linköping University, (part-time) Senior lecturer Åbo Akademi University,

2 Teaching (selected) Tutoring and supervision Tutor and supervisor for master thesis yearly at: Åbo Akademi University, Supervisor for a doctoral student Bengt Bengtsson at Åbo Akademi, defence date, October 3, 2008 Supervisor for a doctoral student Simon Lundh at Linköping University 2005 Lectures and courses Group accounting courses (advanced level) on a yearly base: Mid Sweden University BI Norwegian School of Management Stockholm University, International accounting courses (advanced level) on a yearly base: Accounting theory courses (advanced level) on a yearly base: Financial accounting courses (advanced level, IFRS/IAS) on a yearly base: Pedagogical education and development Responsible for the development of a master programme in accounting at Linköping University University pedagogical course, final level (II), Linköpings University (2005)

3 International activities Gothenburg School of Economics programme director for an international accounting master programme in co-operation with Gent University, Cork University College, Grenoble Business School, Napoli University, Guest lecturer BI Norwegian School of Management Academic Assignments TEMPUS project with Maribor University, Slovenia and Comenius University in Bratislava, Slovakia Secretary in a yearly conference held in India on international accounting issues Member of the board in the Accounting Academy Linköping University Secretary and organizer of the National Accounting conference in Linköping 2006 Reviewer for several academic journals Other Assignments Mineral Exporters S/A, investment and field study in Brazil Swedish Teriac and Vinmonopolet AS, market penetration Far East Kvearner Group, evaluation of Russian paper and pulp industry 1993 Concernspecialisterna AB, consolidation systems for PC Gotaverken do Brazil, development of administrative routines Sunrod International, ABB Group, set up of group accounting Chairman of the board, ATS Kraftservice Group Sweden Researcher Swedish Tenants Organization, cost structures in property companies, a yearly study Languages Swedish mother tongue English Fluent Danish Fluent German Good knowledge Portuguese Good knowledge Russian - Freshman Publications Eriksson, L., Fagerström, A., (1992) Några reflektioner i anledning av Volvo Renault alliansen, i Polesie, T., Johansson, I-L., (ed) Kommunikation mellan människor och organisationer, Studentlitteratur, Lund Fagerström, A., Schwencke, H.,R., (1994) Norwegian and Swedish Accounting development in the 20th century, paper presented at the EAA conference in Venice, 1994

4 Fagerström, A., Schwencke, H.,R., (1994) Why is deferred tax treated differently in Norwegian and Swedish consolidated accounts, BI Research Centre, Working Paper, 1994/12 Fagerström, A., Schiller, S., (1997) Maintenance cost and valuation of fixed assets, working paper Gothenburg University Fagerström, A., (2002) Group Accounting Across Borders, Doctoral thesis, Åbo Akademi Press Fagerström, A., Hassel, L.G., and Cunningham, G.M., (2004) Financial Reporting of Brazilian Subsidiaries to Foreign Parent Companies: A Field Study, Nr 221 Preliminary Research reports, ISSN , Åbo Akademi University Fagerström, A (2004) IT Kostnader vid Linköpings Universitet, (IT Cost at Linköping University) Linköpings Universitet, rapport Fagerström, A. (2004) Finansförvaltningen i Stockholm och Göteborgs Kommun koncerner, (Financial government in the groups Stockholm and Stockholm municipals) Stockholm Fagerström, A., Lundh, S., Ed (2006) Financial Accounting in the Nordic countries, Linköping University Press Fagerström, A., Lundh, S., Ed (2006) Management Accounting in the Nordic countries, Linköping University Press Fagerström, A., Lundh, S., Cunningham, G.M., (2006) Accounting Development in the Nordic countries a comparative study, paper accepted for presentation at the EAA conference in Dublin March Fagerström, A., Lundh, S., Ed (2007) International Accounting, Linköping University Press Fagerström, A. (2007) Historien kring koncernredovisning kan tolkas på flera olika sätt, (The history of group accounting could be interpreted in different ways) Balans Nr 6/7 Fagerström, A., Lundh, S., Johansson, P., (2007) Koncernredovisning, (Group accounting), Biggles AB, Stockholm Publications in referee journals: After 2002 Fagerström, A., Hassel, L.G., Cunningham, G.M., (2007) Compliance with consolidation (group) accounting standards - The vertical adjustment issue: a survey of Swedish multinationals, Journal for Global Business Advancement, Vol. 1 No 1 pp Fagerström, A., Hassel, L.G., Cunningham, G.M., (2008) Compliance with group accounting standards-the vertical adjustment issues: Field studies of multinationals, International Journal of Accounting, Auditing and Performance Evaluation, forthcoming Fagerström, A. and Lundh, S, (2008) Accounting Development in the Nordic countries study, Journal of Global Business Advancement, forthcoming Cunningham, G.M., Fagerström, A., Hassel, L.G., (2008) Financial Reporting of Foreign Subsidiaries to Multinational Parent Companies: A Field Study Journal of International Business & Entrepreneurship Development, under review

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