Thomas Polesie Curriculum vitae Academic degrees Position Academic commissions Teaching

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1 Thomas Polesie Curriculum vitae Academic degrees 1976 Doctor of Philosophy, Business Administration, 1969 Master of Business Administration, University of Gothenburg, School of Business, Economics and Law. Position 1991 Professor of Accounting and Finance, University of Gothenburg, School of Business, Economics and Law Associate Professor of Business Administration at University of Gothenburg, School of Business, Economics and Law. Since 1971 my basic position has been at Gothenburg University. My research and teaching have been at the Department of Accounting and Finance. Since 1991 I have served as Professor, at times as Head of Department. I have been Associate Professor at The Norwegian School of Economics ( ), Research Fellow at Århus University (1980), Professor at Åbo Academy and Professor at The Bodö Graduate School of Business from 1988 to 1992 (half-time). Academic commissions Since 2001 I am a member of the jury for Oskar Silléns prize that annually reviews about 50 dissertations. This gives an overview of current work. I have participated in appointing candidates for academic positions in the field of Business Administration, served as opponent for doctoral theses (about ten) and supervised doctoral dissertations in the field of accounting (about twenty, see appendix). Teaching I have taught for a long time mostly about accounting and finance. An underlying idea has been to let research bring new ideas into the classroom.

2 I have taught students at different levels. For example Financial Accounting is an undergraduate course with emphasis on current principles and accounting practice. In the doctoral program I have held an introductory course Redovisning - några forskningstraditioner where I discuss about how accounting issues have been dealt with over extended periods of time. A collage of lecture notes and concepts has been brought together in Företag i tiden- ett flytande fenomen (2009). I have taught on the following subjects: Analysis of corporations, Accounting- theory and practice. Policy studies in corporations, Judgement and evaluation, Investment in a long- term perspective and Critique of accounts. Board member Albert ter Vehns Fond, since 1994; Christian Berner Invest, since 2003; Conemptor, since 1994; Montessoriskolan centrum, since Research My dissertation (1976) - analyzed seven companies that had set up budgets by objectives. This led on to studies that focused on the use of resources, activity- based costing and inquiries into who is responsible for the use of resources. Later I included the revenue side of business transactions and developed ideas about how to measure period income (matching). Design Since 1974 I have participated in about twenty design projects. To find relevant concepts based on a coherent logical framework for measuring events and transactions has been the key goal. Systems have been observed as they emerge in practice. An abstract conceptual framework has taken shape over the years - The Rectangular Model for financial overview (1995) and The Triangular Model for multidimensional analyses of complexity (2006). Experience from the city of Uppsala was reported as Action and Reaction - decisive factors in the evolution of accounting in practice (1981). A basic theme in the design projects has been to explore people s certainty and uncertainty. Accounting in practice often brings uncertainty to the surface (1987). The dynamics of the design process was illustrated in the Engineering Department of a Norwegian

3 Shipyard (1994) that set up a system of its own as the company was closing down its production. Judgement and Evaluation In Human Factors in Budgeting - judgement and evaluation (1981, with V. Madsen), the concepts of deliberation and evaluation in monetary terms were developed. Attention moved to how policies are conceived and transformed into action under different circumstances. The City of Uppsala, Danish State Railways and a Goldsmith company were used as model cases. The interplay between human factors, deliberation, judgement, economic calculation and evaluation in financial terms are starting points for a theory of value in the Aristotelian Tradition. Descriptions and Analyses Since the mid 80 s studies have been about accounting in context with focus on using information that is actually available in different situations. Most studies have been of companies in action. Attention has been paid to in- depth questions of how companies adapt over time. I have looked closely at situations they have faced. A starting point is often to examine their financial statements carefully, to interpretet their business idea, policies, political judgments, corporate culture and to observe how they communicate with others. 16 studies of companies in the process of change were brought together in a Swedish monograph : Företag i förändring - en studie av identitet och ekonomi (1990). In the extended English version Continuity and Change - Corporate Identity in a Scandinavian Perspective (1991) 18 descriptive five- year studies were summed up (including Trader and Fund). My frame of reference was extended into the surrounding markets and society. The challenges of comparative studies have became evident and also the need for evidence. I have become familiar with companies of different kinds and sizes. I have tried to understand how they reason, how they accumulate, distribute and account for their resources in different settings. I have kept an eye on how they keep track of their operations and how they account for their activities in various contexts. A subsidiary theme has been how organizations delegate responsibility within their organization (1992).

4 Energy Corporate restructuring in the energy- sector was theme in Nya spelregler på energimarknaden - en jämförande studie av fyra kraftföretag (1996, with M. Strid and M. Bergmasth). This study was followed up by Energitjänster som strategi: en bok om Göteborgs Energi (1998, with M. Strid). The theme of radical re- structuring was explored in the retail sector in Att handla på nya villkor- en studie av KF Väst (1992, with P. Friberg). Shipping The Swedish shipping industry was illustrated in my dissertation about Vinga and Alba. Deeper analyses were made of Concorida Maritime in Kvalitet som strategi: ett rederi växer fram (1995, with F. Höwing and F. Johansson). An attempt to bring together the quantitative field with observations of qualitative phenomena was made in The cluster of shipping companies on the island of Donsö (2007, with D. Friberg). The Built environment The built environment has similarities with shipping. Both rely of capital investments. The study of this theme started with strategic action in Poseidon a public property company in city of Gothenburg (1995, with N. Ihre). A number of studies have followed. The building process was studied in The Process of City Building (2001, with N. Bengtsson). A deeper study of a large project was made in Trädgårdsstaden - Några ekonomiska konsekvenser av att bygga ut ett bostadsområde. (2002, with G. Johansson and A. Schürer). A full scale study of corporate re-structuring in the aftermath of crisis was made in Från fastighetskris till Castellum: en studie av gestaltning och styrning (1998, with N. Bengtsson). A study of how children have participated in changing their local school environment in How young people can participate in re-building their classroom (2006, with Alan Schürer). Broader perspectives of the local environment were included in Industriundersökning i Lidköpings kommun. (2003, with Åsa Eklund). This was an inquiry of how companies in the city of Lidköping are located. A similar study has been undertaken in Alingsås.

5 Long- term considerations and thinking of our planet were considered in The Living Business work, nature and the creation of values. (2006, with Frank Birkin). Financial institutions A set of analyses has focused on the specific problems of financial institutions. Stadshypotek i Göteborgs och Bohus Län (1995, with Gudbjartsson, E.; Nilsson, J. and Bermann, P.). Stadshypotek was later amalgamated into Handelsbanken. A follow up study was Bankernas Kreditförluster (2008, with Carlsson, B and Nyblom, H) that looked at how three major Swedish banks managed the crisis in the beginning of the 90 s. The sixth Swedish Pension Fund system was described in: Att investera på lång sikt. Sjätte AP- fonden (2007, with C. Spens) Ongoing Research: The local context: The city of Alingsås - Three highly specialized production companies (Christian Jansson). Social Capital- Theory and Practice. Bert- Ola Bergstrand. Four communities in Västra Götaland. The Shipping cluster in Stockholm; in the aftermath of the Salén- crash. Post doc.; Thomas Lennerfors. The emerging urban environment of Centrala Älvstaden. P-G Persson and Marina Grahovar. Intrinsically Sustainable business. Active nature, Accounting and Open Societies. With Frank Birkin. Contact: Gothenburg, May Thomas Polesie Kullavägen Pixbo tel or

6 APPENDIX Main Supervisor - Dissertations 2008 Christian Jansson. Lerverk beskrivning av ett företag.(lic. Thesis) 2007 Christer Holmén. Financial Services - en kompletterande verksamhet som förändrar bilindustrins affärslogik Bengt Bengtsson. Verkligt värde i balansräkningen Förvaltningsfastigheter. (Lic. Thesis) Hans Englund. Struktur och handlinjgar i en kommunal reform. Agneta Gustafsson. Normer och praxis tre ideella föreningar och deras redovisning. Alan Schürer. Utveckling av skolmiljöer aktiviteter och mening i småskaligt arbete 2005 Eva Johansson. Åtagande och Återberättelse - en studie av styrelsens arbete i fyra bostadsbolag. Manoocher Kavoosi. Awareness in Intercultural Cooperation Studies of Culture and Group Dynamics in International Joint Ventures. Niclas Salomonsson. Samtal och samspel Kundtjänst i två industriella företag. Jan Hemlin. Redovisning av Utgifter för Forskning och Utveckling- en metodstudie. ( Lic. Thesis) 2004 Ann-Christine Frandsen. Rum, Tid och Pengar - en studie om redovisning i praktiken. Mikael Bergmasth och Mats Strid. Energitjänster på en avreglerad marknad. För en effektivare energianvändning? 2002 Per Forsberg. Berättelser om omdömen i en redares vardag. Krister Bredmar. Att skapa organisatorisk mening - en studie av management- control processer på mellannivå i tre företag.

7 2000 Einar Gudbjartsson. Kommunikation genom siffror. 4:e AP- fondens årsredovisningar (Lic. Thesis) 2001 Stig Westerdahl. Business and Community. Gudrun Baldvinsdottir. Management Accounting and the Institutionalisation of Trust Lars- Göran Aidemark. Vårdens ekonomi i förändring en studie av ekonomistyrning i landstinget Kronoberg Håkan Javefors & Bo Enqvist. Huvudmannaskapets dialektik en studie av Renault/Volvo affären.