Department of Accounting
Anja Hjelström holds a PhD from the Stockholm School of Economics (Department of Accounting). Her primary research interests are within financial accounting, focusing particularly on the corporate reporting supply chain. Previous and current research has focused on accounting standards setting and the application of accounting standards.
Anja Hjelström has worked as an IFRS specialist at PwC Accounting Consulting Services (Stockholm). She has also worked for the Swedish Financial Supervisory Authority, heading the unit of accounting specialist. Her key focus there was on accounting enforcement for both financial institutions and listed entities.
Current working papers
“So, what about the audit?” Identifying , justifying and articulating appropriate accounting principles for revenue recognition – re-deliberating ED/2010/6. To be presented at the EUFIN 2012 workshop (Prague 6 – 7 September)
Accounting standard setting: dealing with compromise and learning- the case of IAS 12
Haller, A., C. Nobes, D. Cairns, A. Hjelström, S. Moya, M. Page and P. Walton (forthcoming), “The Effects of Accounting Standards – A Comment “, Accounting in Europe, Vol. 9, Issue 2. This paper is based on a comment letter to EFRAG DP Considering the Effects of Accounting standards.
Hjelström, A and W. Schuster (2011), “Standards, management incentives and accounting practice – lessons from the IFRS transition in Sweden”, Accounting in Europe, Vol. 8, Issue 1.
Hjelström, A. (2005), Understanding International Accounting Standard Setting – A case study of the process of revising IAS 12 (1996), Income Tax, Stockholm, EFI (published PhD diss.)
Hjelström, A., (2013 forthcoming), ”8. Komplexa kundavtal – en utmaning för redovisningen” in Det nya tjänstesamhället - värdeskapande, organisering, innovation, representation och marknad, Studentlitteratur
Hjelström, A. (2012), ”Går det att mäta effekter av nya standarder?”, Balans nr 1
Hjelström, A. (2010), ”Hur ska vi värdera skulder?”, Balans nr 5
Hjelström, A. (2007), ”CESR offentliggör ett urval av tillsynsbeslut”, Balans nr 5
Hjelström, A. (2005), ”Redovisningsstandarder – produkter av en komplex process”, Balans nr 5
Course Director: Using Accounting Reports, Master in General Management
Teacher: Redovisning & Finansiering (302), BSc in Business & Economics
Teacher: Thesis in Accounting and Financial Management (3350), MSc in Business & Economics (specialization Accounting and Financial Management)
Course Director: Financial Accounting from a Preparer Perspective (3305), MSc in Business & Economics, specialization Accounting and Financial Management