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  • 1.
    Abazi, Dafine
    et al.
    Kristianstad University, Faculty of Business.
    Ali, Ahmed
    Kristianstad University, Faculty of Business.
    Conformity pressure and auditors’ judgement: How peers affect one another in audit firms in Sweden?2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Although gazillion of studies have been conducted regarding what influences auditors’ judgment, few studies examined the impact of conformity pressure on auditors’ judgment. Despite the few attempts to discover this area, different results rendered from these studies.The purpose of this study is to explain how the conformity pressures affect auditors’ judgement. The effect of other factors was taken into consideration such as professional commitment, Locus of control and the characteristics of Swedish culture. The method was quantitative using data collected by surveys sent to auditors working in big-four and non-big-four audit firms.The findings show that conformity pressure does not affect the judgment of the Swedish auditors.The limitations of the study are the number of responses received through the survey and the difficulty of accurately target the Swedish auditors.

  • 2.
    Abazi, Jeton
    et al.
    Kristianstad University, School of Health and Society.
    Sohani, Armin
    Kristianstad University, School of Health and Society.
    Enticing consumers to enter fashion stores: a sensory marketing perspective2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the past years, there has been a re-emergence of sensory marketing in the paradigm of marketing. However, there is a lack of empirical studies done on the subject. Furthermore, the previous literature has focused on whether senses affects, rather than how they affect. Therefore, the purpose of this thesis is to study how sensory stimuli affects the consumers’ choice of entering physical fashion stores.

    This thesis is based on sensory marketing, consumer behaviour, and retail marketing theory. The theoretical framework in this thesis consists of an adapted sensory-stimuli-response model with the five main senses of sensory marketing as stimuli, emotional response of arousal and pleasure as organism, and entering or not entering as response. A qualitative research strategy was used to study the phenomenon.

    The empirical findings and the analysis showed that touch, sight, and sound were effective in enticing the consumer to enter by affecting their arousal. Furthermore, scent was on the opposite side as it was only affective in creating disinterest when bad. Lastly, taste displayed potential which warrants further research.

    This thesis might be of value for companies looking to implement sensory marketing as part of their marketing plan.

  • 3.
    Abu Taka, Malak
    et al.
    Kristianstad University, School of Health and Society.
    Güner, Emra
    Kristianstad University, School of Health and Society.
    Vad bör en bankrådgivare förmedla?: en kvalitativ studie om hur bankrådgivare använder sig utav faktorer för att uppnå en god kundrelation2014Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Nowadays customers have a sort of relationship with their bank. The relationship can be from savings, loans, stocks and more. Products and services between the different banks have become similar after deregulation in 1986. For that reason, it is significantly important for banks to offer competitive products and services to their customers. This has resulted to more banks have invested many of their resources in order to have more satisfied and loyal customers. Relationship is created in a bank when interrelated factors such as Communication, Commitment, Competence and Conflict handling are achieved. This leads to the purpose of this research, which is to explore if the psychographic factors have an impact on the advisers relationship with the customers.

    The study has used hermeneutic research philosophy combined with an abductive and a qualitative approach. The method is used to create a deeper insight and understanding of the research area. This study has been analyzed through field studies in order to provide answers to the study´s problems and purposes. The bases of the interview questions were selected and gathered from different theories. The interviews were conducted at Sparbanken 1826 in Kristianstad, where bank customers, private advisors and staff officer were interviewed.

    The study indicates if the psychographic- and relationship factors are used in a Swedish bank. The study demonstrates that all four relationship factors used by the bank, however, all the psychographic factors are not used, where there were only valuations executed on the bank

  • 4.
    Adamborg, Isabella
    et al.
    Kristianstad University, School of Health and Society.
    Alija, Veton
    Kristianstad University, School of Health and Society.
    Riskbenägenhet och Generation Y: en kvantitativ studie om hur riskbenägenheten påverkas hos Generation Y ur ett demografiskt perspektiv.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The youth of today belongs to a generation called Generation Y and are distinguished from previous generations by a number of characteristic features. However, it is not only these features that can be distinguished between Generation Y and previous generation, but also a different kind of risk behavior.

    Experts agree that there are several factors that affect individuals' willingness to take risks and that these factors vary depending on the individual's age. This often results to, when this field is studied, that scientists aim on a specific age group or generation. Research regarding Generation Y has been conducted, however, there is limited research that specifically addresses Generation Y and risk propensity. Hence, the aim of this research is to examine how demographic factors influence the risk propensity of Generation Y.

    This dissertation adopted a positivist research philosophy with an explanatory purpose. Theory of Planned Behavior is the theory that the hypotheses are based on. The empirical data was collected using a quantitative study, in the form of a survey limited to five institutions of higher education.

  • 5.
    Adamborg, Isabella
    et al.
    Kristianstad University, School of Health and Society.
    Hansson, Lina
    Kristianstad University, School of Health and Society.
    Anställdas upplevelse av förändrad organisationskultur vid en sammanslagning: En kvantitativ studie utifrån anställdas karaktäristiska drag2016Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For several years, organizational change in the form of mergers has been an ongoing part of the operational strategy for most organizations. This is to achieve organizational diversity, growth and rationalization. What, however, has failed to take into account is that each organization possesses a specific organizational culture of common and shared views on the organization's values, norms, basic assumptions and perceptions of reality. In order to establish a new and successful unit requires a recreated organizational culture, where employees from different organizations are experiencing a new common and shared sense of organization set foundations.

    What this study would like to contribute is a new angle regarding a change in organizational culture that looks to the employee experience based on the individual characteristic features; neuroticism, extroversion, openness, agreeableness and conscientiousness, which may have significant relevance for achieving a successful merger. This is on account of that an individual's behavior derives from personality features, which highlights the personality of individuals and how they feel, think and act in different situations. It is mainly in situations where the habits and routines changes as the individual characteristic features will be interesting to study to identify how an individual responds to this. A deductive approach will hence be applied with the intention of studying a change in organizational culture with a new angle, which in this case is based on individuals’ characteristics traits. With support from previous research theses have been built, which were tested against empirical data gathered with the help of an organization that has undergone a merger. Based on the purpose of the essay is a combination of methods applied in order to analyze the information from the survey.

    Thesis discussion and conclusion is based on the survey responses collected from the specific organization's staff, apart from the management team. From the results it can be inferred that the study measured the different variables correctly. In contrast, this study could not conclude that there were any significant relationship between these variables, which is explained in the last section of the thesis. 

  • 6.
    Adelmann, Kent
    et al.
    Malmö högskola.
    Appladahl, Mats
    Listening Management: lyssna för förändring2013Book (Other academic)
    Abstract [sv]

    I USA är lyssnandeforskning etablerad sedan länge och har de senaste decennierna uppmärksammats på bred front, inte minst inom arbetslivet, där chefer insett att det finns pengar att spara genom effektiv kommunikation på alla nivåer. Och kommunikation kan bara vara effektiv om någon lyssnar. Och ännu effektivare blir den förstås om den som lyssnar dessutom lyssnar effektivt.

    Vi presenterar här en chefsbok för ett ledarskap i förändring. I vårt teknik-, samtals- och kommunikationsintensiva samhälle erbjuder Listening Management för första gången i Skandinavien en möjlighet att slimma kommunikationen genom att lyssna effektivt. Listening Management? fungerar därmed som ett stöd för ett systematiskt, strategiskt och hållbart förändringsarbete. Eller med andra ord: Att lyssna möjliggör förändring, och förändring kräver yssnande

  • 7.
    Ademi, Aida
    et al.
    Kristianstad University, School of Health and Society.
    Stigborn, Ammeli
    Kristianstad University, School of Health and Society.
    To audit or not to audit: How is auditing being used in banks' credit rating processes?2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Credit rating systems are complex processes and involve mainly two parties; a company and a bank. The complexity of a relationship between a company and a bank lies in the fact that a company usually has access to more information about the company than the bank. Hence, an auditor acts as a third party who validates the information involved in credit rating processes. The purpose of this dissertation is to explore how auditing is being used in credit rating processes and to identify the role auditing has. In addition, this study recognizes the use of auditing in both Denmark and Sweden, with a goal to compare and explore the differences between the countries.

    In order to collect secondary data, Danish and Swedish banks were interviewed. To be able to explore the rather newly discovered relationship between auditing and credit rating processes, this study was carried out with an exploratory research design. In addition, this study is based on assumptions stated in the Agency Theory, the Positive Accounting Theory and the Stakeholder Model. Because the intention was to use existing theories, a deductive research approach was suitable.

    The empirical findings imply that auditing is being used in banks’ credit rating processes to validate the information and to reduce the risk. The trustworthiness of auditors and the relationship between a company and a bank influence banks’ perceptions regarding the creditworthiness of companies. The role of auditing is rather common in Denmark and Sweden, whereas the amount of accessible information is higher in Sweden than in Denmark. The pattern is that more information diminishes the risk and implies that the role of auditing is less important.

    This study is limited to only taking the bank’s perceptions of auditing into consideration, leaving out other stakeholders. Moreover, the examination is restricted to Danish and Swedish banks. The findings are interesting for banks and small companies to consider, because they explain the importance of auditing other components such as customer relationship. As a conclusion, the findings would be appropriate for Swedish banks to review in order to evaluate possible consequences of the statutory audit.

  • 8.
    Ademi, Pajtesa
    et al.
    Kristianstad University, School of Health and Society.
    Wester, Simon
    Kristianstad University, School of Health and Society.
    Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning: en analys av den svenska marknaden2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The auditors maintain an essential roll as an independent authority for control of financial information governed by rules and regulations. In the modern society it’s crucial for the companies to present correct information within annual reports for the stakeholders. It’s a complex task for the auditors to make an adequate judgment of the companies ongoing business if an audit modified opinion should be issued which may not lead to any misjudgements. As the results of such a misjudgement will have huge consequences for both client and auditor. Issuing a going concern modified audit opinion may result in large loss of revenues for the auditors as well as negative information to the stakeholders of the company which may lead to serious consequences for the business of the company. As example on measures taken by the company is to replace their auditors or that the company files for bankruptcy, which means that the self-fulfilling prophecy is accomplished. The purpose of this paper is to show if it exists a correlation between the losses of auditors revenues when issuing a first going concern modified audit opinion by Swedish auditors. In addition this paper will prove if it exists a correlation between issuing a going concern modified audit opinion and the probability of bankruptcy for the revised company.

    This paper applies a quantitative method to explain the correlations. This analysis is made by the selection of a test group of 169 companies which have received a first going concern modified audit opinion during the financial year of 2009. The test group has been compared by a control group of 169 companies which are financial distressed but have not received a going concern modified audit opinion. To prove whether if it exist any correlations statistical calculations is applied.

    The results of this paper determine the existence of a correlation between issuing a first going concern modified audit opinion and audit switch. The longer the audit tenure has lasted the lesser is the probability that a going concern modified audit opinion to be issued. However this paper finds no evidence of any correlation between issuing of a going concern modified audit opinion and company bankruptcy which reject the existence of self-fulfilling prophecy.

  • 9.
    Adolfsson, David
    et al.
    Kristianstad University, School of Health and Society.
    Krook, Daniel
    Kristianstad University, School of Health and Society.
    Ekonomistudenters uppfattningar om jämförbarhet: en studie som tål att jämföras2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att förklara ekonomistudenters uppfattningar kring redovisningens jämförbarhet. Den vetenskapliga och empiriska metoden som använts i studien är positivistisk med en deduktiv ansats. Studiens empiri är insamlad genom en webenkät. Respondenterna bestod av ekonomistudenter vid fem olika högskolor/universitet i Sverige. Dessa valdes då de har unika egenskaper och kunskaper om företagsekonomi och redovisning. Den teoretiska referensramen utgår ifrån aktuell forskning kring redovisningens jämförbarhet och vad som påverkar denna. Institutionell-, intressent-, professions- och legitimitetsteori kan förklara varför företag väljer att presentera olika saker på olika sätt i sina finansiella rapporter till utomstående intressenter och därför utgår studien ifrån dessa.  Vilken information som presenteras och hur denna presenteras och varför den presenteras som den gör är kärnan som påverkar jämförbarheten mellan finansiella rapporter. Resultatet och slutsatserna visar att det inte går att statistiskt säkerställa hur ekonomistudenter uppfattar hur jämförbarhet mellan finansiella rapporter bäst nås, genom att flera eller ett fåtal metoder används. Studien visar att jämförbarhet uppfattas vara viktigast inom det egna företaget över tid samt för företag inom samma bransch. Vidare visar studien att ekonomistudenter uppfattar upprättarens tolkningar och egna bedömningar samt att använda metoder påverkar jämförbarheten i kombination med verkställande myndigheter (t ex Skatteverk). Även upprättarens förståelse för redovisningens syfte och mål är viktiga för jämförbarheten. 

  • 10.
    Aganovic, Adi
    Kristianstad University, Faculty of Business.
    Revisorns betydelse vid kreditbedömning; sett ur bankens perspektiv: effekten av en avskaffad revisionsplikt2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige med avsikt att underlätta villkoren för de minsta företagarna. Kraven för frivillig revision är att företagen inte överstiger mer än ett av följande värden; högst tre anställda, nettoomsättning på högst 3 miljoner kronor och balansomslutning på högst 1,5 miljoner kronor. Syftet med en revisor var att denne skulle generera trygghet och trovärdighet både internt och externt. Internt i företaget som har reviderats samt även externt för att minska osäkerheten för bolagets intressenter och att förstärka den finansiella informationen som tillförlitlig. Trygghet och trovärdighet används ofta gentemot banker vid kreditbedömning. Syftet med studien är att undersöka revisorns betydelse för bankernas kreditbedömning sju år efter att revisionsplikten avskaffats. Vilken betydelse har den för småföretag i Sverige sett ur bankernas perspektiv? Utöver revisorns betydelse vill jag studera vilka faktorer banker utgår ifrån när man gör sin kreditbedömning av småföretag och om det finns svårigheter kring kreditbedömningen. Utifrån en kvalitativ studie har sex banker/kreditgivare intervjuats där empiri samlats in för att svara på dessa forskningsfrågor. Studien visar att revisorn har betydelse vid bankernas kreditbedömning av småföretag efter avskaffandet av revisionsplikten. Revisorn fungerar som en kvalitetsstämpel där banken kan känna sig trygg i att siffrorna från den kvantitativa informationen stämmer samt att det skapar ett förtroende mellan kreditgivare och kredittagare. 

  • 11.
    Ahmed, Danial
    et al.
    Kristianstad University, School of Health and Society.
    Oldehed, Erik
    Kristianstad University, School of Health and Society.
    Relationen mellan ägarstruktur, agentkostnad och risk i EU-länders banker2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous financial crises have resulted in a greater focus on bank’s risk taking. The crises have shown how the bank’s instability may create a devastating effect on the global market, which has given rise to several studies focus on bank’s risk. Bank’s attitude towards risk taking can be explained by its ownership structure where the owners may have different risk preferences.

     

    Research studies have found a relationship between the concentration of ownership and bank risk, but without any consensus on the sign of the relationship. The purpose of this study is to investigate how ownership concentration affects bank’s default risk. The study has been performed on banks within the EU countries. Furthermore, the nature of the bank’s largest shareholders has been taken into consideration to distinguish whether they have an impact on the relationship between ownership concentration and risk. In addition, six hypotheses were formulated which aim to investigate the relationship between ownership concentration, agency costs and the default risk, based on the agency theory and theories on corporate governance. For this study’s survey a quantitative method has been used in conjunction with a deductive approach.

     

    Our findings show that there exists a relationship between ownership concentration and bank risk. More specifically, our study shows that the relationship is different depending on the nature of the owner. For some types of owners, we have identified a positive relationship between ownership concentration and bank’s default risk, while for other types of owners we have instead identified a negative relationship. Finally, this study shows that agency costs are greater when shareholders perform a lower degree of monitoring of the management. 

  • 12.
    Ahmed, Halgan
    et al.
    Kristianstad University, School of Health and Society.
    Nilsson, Sandra
    Kristianstad University, School of Health and Society.
    Vilka faktorer förekommer, och hur utförligt beskrivna är de, i kommuners beslutunderlag vid fastställande av VA-taxan?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose:

    The aim of this study is to analyse the factors that occur in decision-making purposes in the determination of VA-fee and the detailed description of what these are. This is to give a fully recognition of the basis for decision data that is based on the municipalities in Sweden.

    Method:

    Inferring the hermeneutic philosophy probably a greater understanding realized when we test the knowledge gained by conducting a pilot study. This means that during the course of the study we moved between theory and empirical data, and obtained an adbuctive reaearch approach.

    Theory:

    The study is based on previous research in the area that has been used to identify our traditional and non-traditional factors.

    Empiric:

    The data collection method we have used is a semit-structured depth interview based on five different municipal water and sewage operations, all traditional forms.

    Analysis:

    We performed a comprehensive analysis to identify differences and similarities between the municipalities and the existence of the factors. All municipalities are taking account of traditional factors when they occur but it varies between the non-traditional factors, and its occurrence.

  • 13.
    Ahmeti, Ilir
    Kristianstad University, School of Health and Society.
    Aktievärdering: aktievärderingsmodeller och dess tillämpning vid privatplacering2010Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Background The stocksaving has during the last century increased and become more popular in Sweden and during the last 20 years the number of Swedes who save in stocks has more than doubled. While the interest in stocksaving has increased so has the interest in private saving. Today there is a group of people who live of the income which is generated from the stockmarket, they are called “Daytraders” and they do “Daytrading”.  They constantly observe the stockmarket and act as soon as new information that can affect the stockrate is revealed. And then there is also a group which makes purchases a few times a week or more seldom.

     

    The valuationmodels have through time changed and there are several models to choose from. The models are built by many complex assumptions that can affect the outcome of the valuation.

     

    Purpose The purpose of this essay is to examine which of the theoretical stockvaluationmodels are used in private saving, and to find the reasons for the choice of model. In cases when the stockvaluationmodels are not used as a main valuationmodel a part of the purpose is also to find other factors that can affect the outcome of the valuation.

     

    Method Based on the purpose the choice was made to use a qualitative method with personal interviews as a tool. The choice of method and tool was based on that depth information was needed to fulfill the purpose. My examination comprises five persons who do private saving in stocks. Their activity on the stockmarket varies, meaning that some buy more frequently and some more seldom. 

     

    Result The result of my examination shows that several of the theoretical stockvaluationmodels are not used in private saving, there are only two models that the privatesavers actually use. There are mainly three arguments to why the theoretical stockvaluationmodels are not used in private saving. The first argument is that the responders consider several models not to be motivating, they are not relevant. The second argument is that some of the models are considered to complicated and the third argument is that in many cases there is a lack of useable data.

    

  • 14.
    Al-Asi, Karim
    et al.
    Kristianstad University, School of Health and Society.
    Axelsson, Victor
    Kristianstad University, School of Health and Society.
    Är fyra år bättre än tre?: Hur påverkar akademisk bakgrund en revisors framtid?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I juni 2013 ändrade Revisorsnämnden utbildningskraven för att bli auktoriserad revisor, numera räcker det således med tre års akademisk utbildning. Minst antal utbildningsår för auktorisation är fortfarande åtta, men den nya regleringen resulterar i att två av dessa utbildningsår valfritt kan fördelas mellan den akademiska eller praktiska utbildningen. Revisionsbranschen lockar årligen till sig en mängd nyutexaminerade studenter, varav de flesta troligtvis har ambitioner om att bli framgångsrika revisorer. Mot denna bakgrund torde det vara intressant för studenter, högskolor/universitet och revisorer att få reda på hur man bäst fördelar sina utbildningsår, för att inhämta de bästa förutsättningarna inför auktorisationsprovet. Syftet med denna studie därför är att förklara hur man bäst fördelar åren inom den akademiska respektive praktiska utbildningen för att uppnå auktorisationen på kortast tid, med bäst provresultat och med störst sannolikhet att bli godkänd. Studien fokuserar på att undersöka revisorer som har skrivit auktorisationsprovet minst en gång. Genom kvantitativ data från 76 respondenter, har vi lyckats få fram resultat som indikerar att ett års extra akademisk utbildning troligtvis resulterar i bättre förutsättningar inför auktorisationsprovet. Resultaten från undersökningen kunde inte verifiera studiens hypoteser. Det har däremot kunnat påvisas vilken roll byråerna har för förutsättningarna, inför auktorisationsprovet. Det vill säga, de revisorer som jobbar på en större byrå tycks bli auktoriserade på kortare tid samt uppnå bättre provresultat i jämförelse med revisorer på en mindre byrå. Vidare resulterade studien i att individer med en magisterexamen, eller högre, tenderar att jobba på en större byrå, medan individer med en lägre examensnivå tenderar att jobba på en mindre byrå.

  • 15.
    Albin, Rebecca
    et al.
    Kristianstad University, School of Health and Society.
    Eriksson, Gustav
    Kristianstad University, School of Health and Society.
    Cut your hair and get a job: A study of how Swedish employers see business graduates from an ambidexterity perspective2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Employability is a field of research and a concept that has developed considerably over the past century. Today, employability contributes to discussions in higher education, psychology and even labour market politics. What influences employability is thus of great importance to a number of stakeholders. Since employability consists of assets that make an individual employable, the employer’s perception of employability is essential. An area within organisational strategy called ambidexterity discusses the competitive advantage that can be obtained by hiring staff with certain characteristics, indicating that there could be a relation between ambidexterity and employability.

     

    The purpose of this study is to explain how organisational ambidexterity influences employers’ preference in regards of employability. To do so, a conceptual model was developed from theoretical research. The model included: education, experience and personal characteristics. A questionnaire was used to collect data in order to explain the relation between ambidexterity and employability.

     

    The findings of the study did not show that organisational ambidexterity influences employer preferences regarding employability considerably even though indications that a relation exists were found. Moreover, the study findings indicated that other factors such as gender and age of recruiter might have an influence on employer preferences instead. 

  • 16.
    Alcheva, Valentina
    et al.
    Kristianstad University College, School of Health and Society.
    Yonggang, Cai
    Kristianstad University College, School of Health and Society.
    Lingyan, Zhao
    Kristianstad University College, School of Health and Society.
    Cause related marketing: how does a cause-related marketing shape consumer perception, attitude and behaviour?2009Independent thesis Advanced level (degree of Master (One Year))Student thesis
    Abstract [en]

    American Express initiated a new marketing strategy twenty-five years ago. Forevery new card user the company donated one cent for the recovery of the Statueof Liberty. The success of the campaign exceeds the expectations. This strategywhere a company declares to spend a defined amount of money for a special causein order to push up its sales is called Cause-Related Marketing. Now more andmore companies use the cause-related marketing strategy as a way out of saturatedmarkets and growing consumer awareness. Billions of dollars are spent every yearin cause campaigns.

    Because it is a relatively new approach many researches has shown interest in thismarketing communication strategy. However, there is still lack in the field ofcause-related marketing and especially in the consumer part.

    This is also the field of interest for this dissertation and in particular how doescause-relates marketing strategy shape consumer attitude, perception and buyingbehaviour? In order to find out the answer of this question we relied on differenttheories and in addition we conducted a questionnaire among international students.

    The results, even though restricted trough the sample, showed that there is aconnection between the cause-related marketing and buying behaviour andattitude. Consumers are more likely to support companies which are engaged incause campaigns and tend to develop positive attitude toward this company and itsproducts. The research was limited to sample of students who took part in thequestionnaire. A further investigation in this field could deliver deeperinformation and be useful for companies and researchers in the field of marketingcommunication and marketing strategies.

  • 17.
    Alexandersson, Emma
    Kristianstad University, School of Health and Society.
    Bakom deras ryggar: En studie om intern kontroll2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    After the big scandals of the 21st century, internal control became a crucial role amongst most companies. According to previous research, strong internal control can protect companies from frauds, errors and mistakes. This study clarifies the variation in companies’ information concerning internal control. Furthermore, a quantitative method is used to successfully respond to this purpose and the information is composed from the annual reports of 235 listed companies in Sweden. This study has a theoretical framework that is based on previous research and several different theories. The theories that are used is legitimacy theory, agent theory, positive accounting theory and institutional theory. Consequently, based on this outline, five hypotheses are developed. Further, these hypotheses are tested using various statistical analyzes. The result of this study indicates that there are numerous of factors that may affect the company's information regarding internal control in the annual report. Conclusively, the study indicates that size, ownership structure and the application of the COSO framework affect the amount of disclosures in the company's annual reports. In addition, the study indicates that the quantity of information disclosed in the annual reports is not depended on the industry or audit firms used.

  • 18.
    Alfakir, Tammam
    et al.
    Kristianstad University, Faculty of Business.
    Abdullah, Saleh
    Kristianstad University, Faculty of Business.
    “Auditors’ journey to the top”: The case of Sweden2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Promotion to partner has always been a future goal for auditors, still becoming a partner is not an easy task, and it has many requirements, and since the audit profession is a sensitive profession and it concern everyone in the society, and since partners are the most important capital that audit firms have, so that is why we thought it is very important to investigate how this position can be reached?This research has a qualitative methodology and has interviews and internal documents as research strategy. The research consist of 7 interviews varied between authorized auditors who are still working in auditing firms or left it before becoming partners, partners and HR, the interviews were performed personally via phone or face to face.The findings are based on semi structured interviews and internal documents. There is significant effect between profitability and promotion to partner beside many more aspects such as Reputation, personal characteristics, promotion systems, personal branding, overtime, industry specialized, education and gender, but being profitable was the most important one.

  • 19.
    Alfredsson, Anton
    et al.
    Kristianstad University, Faculty of Business.
    Thuvesson, Emelie
    Kristianstad University, Faculty of Business.
    Värdet av revisorn: Branschtillhörighet som en förklarande faktor för klientföretagets uppfattade kärnvärde och mervärde2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor.

    The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries.

    The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor.

    The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.

  • 20.
    Alftén, Isabelle
    et al.
    Kristianstad University, Faculty of Business.
    Håkansson, Sofia
    Kristianstad University, Faculty of Business.
    Revisorns bedömning av fortsatt drift: en kvalitativ studie om faktorer som kan påverka revisorns bedömning av fortsatt drift2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Skandaler inom revisionsprofessionen har lett till en ökad kritik mot revisorer, eftersom deras förmåga att upplysa om problem med fortsatt drift ifrågasattes. I revisionsberättelsen ska revisorn uttala sig om det föreligger tvivel till fortsatt drift, vilket är ett stort ansvar eftersom det handlar om en bedömning av framtida händelser. Forskning visar att bedömningar av fortsatt drift mellan byråer skiljer sig åt beroende på olika faktorer som kan påverka revisorns bedömning. Detta leder till en nyfikenhet för vilka faktorer som kan påverka revisorns bedömning av fortsatt drift.

    Syftet med studien är att identifiera revisorer i olika revisionsbyråers tillvägagångssätt vid bedömning av fortsatt drift för att skapa en ökad förståelse för vilka faktorer som kan påverka en revisors bedömning av fortsatt drift.

    Studiens ansats är abduktiv där teorin utgår ifrån revisorns bedömning av fortsatt drift, men som vidare innehåller teorier som kan förklara och hjälpa till att tolka hur revisorn fattar sitt beslut om fortsatt drift. För att få ytterligare förståelse har semi-strukturerade intervjuer utförs med auktoriserade revisorer på olika revisionsbyråer. Empirin från intervjupersonerna resulterar i nya iakttagelser i form av de berättelser revisorerna ger om sin kunskap och erfarenhet av fortsatt drift.

    Slutsatsen av denna studie är att de olika faktorer som påverkar revisorns bedömning av fortsatt drift är byråstorlek, klientportfölj, kunskap, erfarenhet, specialistpersonal, beslutsstöd, användning av beslutsstöd, samt lagar och standarder.

  • 21.
    Ali, Adnin
    et al.
    Kristianstad University, School of Health and Society.
    Brånemo, Josefin
    Kristianstad University, School of Health and Society.
    Vi tar tempen på ert CO2-utsläpp!: en studie av hållbarhetsredovisningars användbarhet2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it’s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It’s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.

    Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.

    In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method “Sustainable Value Approach” was subsequently performed. The purpose of this study was to examine the usefulness of sustainability reports by using the Sustainable Value methodology. As a bonus, we determined how effective the six firms used their carbon resources, in monetary terms.

    We found out, that all sustainability reports have been useful to make calculations under the Sustainable Value methodology. Only Atlas Copco gave a positive sustainable value (SV),which means that only Atlas Copco has generated higher returns with its carbon emissions compared to our benchmark had with the same emissions.

  • 22.
    Ali, Ahmed
    et al.
    Kristianstad University, Faculty of Business.
    To, Sally
    Kristianstad University, Faculty of Business.
    Internrevision: En studie om internrevisionens roll och förväntade värde2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An internal audit strives to create value and improve the business of a company. On behalf of the board of directors, the aim of an internal audit is to review and make recommendations on the company's internal controls, risk management and governance. The internal audit is not mandatory for most organizations. The internal audit has changed due to organizations' changing needs. Previous research indicates that the primary stakeholders are the management, the board of directors and the audit committee. The purpose of this paper is to create an understanding of the role and expected value of the internal audit in organizations. The study is based on qualitative research and a deductive research strategy with inductive elements. A qualitative case study survey has been conducted on MKB, complemented by further interviews on other companies to support the study. In order to create a better understanding, the study has been based on semi-structured interviews. In conclusion the size of the companies affects the size and scope of the internal auditing activities. The review of internal control and risk management are covered by most companies' internal audit. In several cases the internal audit reports to the management as the first instance. An internal audit adds value to organizations by serving as a quality assurance system. The expectations of internal audit's internal stakeholders can depend on the extent internal stakeholders are involved in deciding what to review.

  • 23.
    Almquist, Roland
    et al.
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    van Helden, G. Jan
    Groningen University.
    Reichard, Christoph
    Potsdam University.
    Public sector governance and accountability2013In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, no 7–8, p. 479-487Article in journal (Other academic)
  • 24.
    Althini, Ida
    et al.
    Kristianstad University, School of Health and Society.
    Tedblad, Malin
    Kristianstad University, School of Health and Society.
    Revidera Mera: en analys av små aktiebolags val av revisionsbyrå2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since 2010 when the accounting laws in Sweden cha four nged, small businesses are now facing a choice whether to be audited or not. Like all businesses, this includes a choice regarding what auditing firm to hire. Small businesses must consider the pros and cons in greater extent than bigger businesses because of their overall lower resources. This leads to the purpose of the study which is to find out what factors affect the choice of selecting an auditing firm. Previous research and accounting theories suggest that, in addition to the factors of the auditing firm, the business’ corporate structure can affect their choice. Therefore, the study is aiming to analyze both the auditing firms various characteristics and the corporate structure of the business. This is performed by sending out a survey to randomly selected small businesses in Sweden and analyzing the data once received. The result of the study partly confirms the previous studies conducted in the same field. It indicates that the probability for a small business to choose an auditing firm within Big four increases with the business size and the gearing ratio. Further, the result indicates that the less price sensitive a business is. So, the higher they value auditing quality, personal relationship and that the auditing firm is well-known, the higher is the probability that they will decide to hire an auditing firm within Big firms. The research is aiming to increase the understanding regarding auditing choice and help both the auditing firms and the companies to understand what factors can affect the choice. As a topic for future research, we find that the auditors’ independence would be interesting, since this research indicates the relevance of it.

  • 25.
    Alvehus, Johan
    Lunds universitet.
    4 myter om professionalla organisationer2012Book (Other academic)
    Abstract [sv]

    Hur leds och styrs egentligen professionella organisationer? Är det professionella ideal eller är det effektivitet och kostnadsbesparingar som är viktigast? Vad spelar arbetsprocesser, strukturer och strategier för roll? Och behövs verkligen ledarskap? I ett försök att besvara dessa frågor ger sig boken i kast med fyra myter, eller populära föreställningar, om professionella serviceorganisationer:

    1   Professionella serviceorganisationer är platta organisationer       med låga inslag av byråkrati 2   Professionellt arbete präglas av frihet och autonomi 3   a) Professionella arbetare måste styras      b) Professionellt arbete måste styras 4   Professionella behöver ledarskap

    De fyra myterna belyses i detalj och både ifrågasätts och nyanseras. I centrum för resonemanget står arbete, och boken närmar sig frågor om struktur, strategi, ledarskap och olika former av styrning, bl.a. human resource management, kulturstyrning och tidsstyrning. Bokens bidrag till teori, praktik och den bredare samhällsdebatten sammanfattas i form av fyra motmyter.

    4 myter om professionella organisationer tar sin utgångspunkt i aktuell forskning inom företagsekonomi och professionssociologi och vänder sig till studerande inom områdena organisation, management och ledar­­skap. Boken kan även ses som ett inlägg i debatten om hur professionella organisationer bör styras, vilket gör den intressant för såväl chefer som medarbetare inom den typen av organisationer.

  • 26.
    Alvehus, Johan
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Att mäta eller inte mäta – tydlighetsparadoxen i professionell verksamhet2014In: Organisation & Samhälle, ISSN 2001-9114, no 2, p. 46-50Article in journal (Other (popular science, discussion, etc.))
  • 27.
    Alvehus, Johan
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Professional service organization2015In: The SAGE encyclopedia of quality and the service economy / [ed] Su Mi Dahlgaard-Park, London: Sage Publications, 2015, 1, p. 512-514Chapter in book (Refereed)
  • 28.
    Alvehus, Johan
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Jensen, Tommy
    Stockholms universitet.
    Organisation2015 (ed. 1)Book (Other academic)
  • 29.
    Alvehus, Johan
    et al.
    Lunds universitet.
    Kärreman, Dan
    Lunds universitet.
    Kunskapsorganisationer och kunskapsarbete2012In: Organisationer, ledning och processer / [ed] Mats Alvesson, Stefan Sveningsson, Lund: Studentlitteratur AB, 2012, 2, p. 471-500Chapter in book (Other academic)
  • 30.
    Alvehus, Johan
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Lund University.
    Spicer, André
    Cass Business School, City University, London, UK.
    Financialization as a strategy of workplace control in professional service firms2012In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 23, p. 497-510Article in journal (Refereed)
    Abstract [en]

    Recently, there has been an increased focus on finance as a form of control in corporations. In this paper, we explore financialization as an employee control strategy in a Big Four accountancy firm, and more specifically how it affects the everyday lives of the professionals within the firm. We found financialization involved attempts to transform employees working lives into an investment activity where work was experienced as ‘billable hours’ that are ‘invested’ in the hope of a high future pay-off. Employees sought to increase the value of their investment by skilful manipulation. If wisely managed, this investment could yield significant benefits in the future. We argue that financialization involves active employee participation and is a way of binding other forms of control together.

  • 31.
    Amin, Berivan
    et al.
    Kristianstad University, School of Health and Society.
    Malin, Danielsson
    Kristianstad University, School of Health and Society.
    Love of brand: a story of an on-going romance2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, in a world of consumption where almost everything is branded, every consumer has a brand that they love, a so called lovemarks. Nowadays, it takes more than just a commercial to make consumers stay committed to a brand. Consumers need to relate on a more personal level. There lies a deep rooted love, consistent over long periods of time, making the luxury brand consumer’s one the most loyal consumers in the world. Consequently, it is the consumers that decide what a lovemarks is, and why they go back to repurchasing that brand again, a kind of on-going romance between consumer-brand.

     

    The purpose of this dissertation is to explore why consumers develop emotional attachment and loyalty towards brands, leading to a long-lasting, devoted relationship between the consumer and the brand. The aim is to find out elements that are needed to love a brand consistently. The outcome of this study will provide a better look into the consumer’s attitude towards lovemark brands.

     

    A qualitative study has been performed on consumer attitudes towards their lovemarks brand, and the language they use when describing their motive to stay loyal to their brand of preference. Furthermore, the view of what elements are needed for them develop emotional attachment towards that brand is explored.

     

    The conclusion of this dissertation is that in order for consumers to develop loyalty and emotional attachment to brands, they need the elements of emotion, quality, trust, image, timeless fashion, and tradition. These elements combined, make the ultimate consumer that many brands want to have. 

  • 32.
    Amjad, Haydar
    et al.
    Kristianstad University, School of Health and Society.
    Daabas, Sara
    Kristianstad University, School of Health and Society.
    Vidareutbildning under arbetslivet: små och medelstora revisions- och redovisningsbyråers syn2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants. Respondents also stressed the importance of Continuing Professional Education to maintain and develop the skills among employees. Our respondents prefer two forms of Continuing Professional Education, namely intensive seminars and topical courses. Demand for intensive seminars and topical courses will probably continue to increase, given that these two forms makes it possible for small and medium sized practices to keep current in a time efficient and economical way. Our findings also show that auditors prefer a training where they start out as beginners and end as an expert. On the other hand accounting consultants focus on training that is practical and provides direct benefit to the everyday work.

  • 33.
    Anabtawi, Rewa
    et al.
    Kristianstad University, School of Health and Society.
    Amin, Berivan
    Kristianstad University, School of Health and Society.
    Environmental CSR-initiatives influence on Brand Equity: a Case of Eco-Labeling2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to investigate whether environmental eco-labeling CSR-initiatives have an impact on brand equity. Specifically, if Swan eco-labeling on Ariel’s detergents have an impact on Ariel´s brand equity from a consumer’s perspective. A quantitative study was conducted on Kristianstad University students in Sweden where a sample survey of consumers’ attitudes were collected then analyzed using Spearmans’ correlation coefficient along with independent-samples t-tests. A modified model of Keller´s (2009) customer-based brand equity model (CBBE) was employed along with five proposition regarding CSR´s impact on brand equity. The findings of this study showed that environmental CSR has positive effect on all of the components of brand equity such as; brand awareness, brand image, brand meaning, brand response and brand resonance. In conclusion the findings of this study show that the Swan eco-label on Ariel’s detergents has an impact on how the respondents view Ariel as a brand.

  • 34.
    Andersson, Adina
    et al.
    Kristianstad University, School of Health and Society.
    Hansson, Lina
    Kristianstad University, School of Health and Society.
    Hur belöningssystem påverkar Organizational Ambidexterity: en kvantitativ undersökning på bankkontor i Skåne2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Organizational Ambidexterity is a relatively new concept and few studies have been done on the subject. Previous studies have focused on how leadership develops Organizational Ambidexterity. Previous investigations have also done research into how its components, exploration and exploitation, can co-exist in an organization where the two components compete for the same resources. To turn your gaze away from the leaders’ role in organizations and how they affect Organizational Ambidexterity, this study has focused on the reward systems influence on Organizational Ambidexterity with the banking organizations as an object.

     

    Reward systems are present in both financial and non-financial terms. Financial rewards are transactions of financial compensation for work performed. Non-financial rewards are compensation which does not involve direct costs to an organization. It may take the form of training or appreciation from the boss.

     

    This study was conducted in such a way that the empirical material that has emerged will explain if and how the reward systems motivate the organization to work in both an exploration and exploitation capacity to achieve Organizational Ambidexterity. This is done in order achieve competitive advantages in the market.

     

    The theory relies on that financial rewards will lead to more exploitative capacity and non-financial rewards elicit more exploratory capability. The empirical material collected does not support this argument in full, since it was found that financial rewards are not used to a greater extent and that financial rewards does not lead to a more exploitative capacity. However, the use of non-financial rewards to a greater extent has partially demonstrated an impact on the organizations ability to work in an exploratory capacity.

  • 35.
    Andersson, Elise
    et al.
    Kristianstad University, School of Health and Society.
    Bertilsson, Veronica
    Kristianstad University, School of Health and Society.
    Planera och budgetera osäkerhet i skolförvaltningen: en kvalitativ undersökning i tre kommuner2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The problem of our study is based on the new law of school which came into force in July 2011. In the law it is regulated that the municipality is responsible for all pupils in the municipality. Because of the new law of school the students and their guardians are free to choose which primary school they want to go to. Students can either choose a local school or an independent school and because of that planning and budgeting of the student population becomes more difficult for the municipalities when they do not know how many students will attend different schools.

    Our purpose in this study is to create an understanding and a deeper knowledge of how the school board in the municipality proceed in order to plan and budget uncertainty and if the budget has been affected by the free school choice and independent schools. This survey is based on a qualitative approach with interviews with economist on the school board in three municipalities; Helsingborgs’s city, Lund’s municipality and Kristianstad’s municipality.

    Based on the empirical material, it has emerged that the keywords in the budget are: planning, communication and control. To be able to budget for the schools which are uncertain because of the uncertain pupil numbers, these keywords are important throughout the whole budget process, from preparation of the budget to the monitoring of the budget. What has changed with the introduction of the free school choice and independent schools is that it becomes more difficult to plan for the schools and to know which school the students will choice. This has meant that long-term planning has become more important and principals have introduced a couple of approaches to attempt to find out at which school students will choice. The free school choice and independent schools have also contributed to the control and monitoring has become more important now than it was before.

  • 36.
    Andersson, Emeli
    et al.
    Kristianstad University College, School of Health and Society.
    Magnell, Ida
    Kristianstad University College, School of Health and Society.
    Pettersson, Matilda
    Kristianstad University College, School of Health and Society.
    Intranät från ett användarperspektiv: riktlinjer att följa vid en implementering2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, an Intranet is an important way for a company to share information. An Intranet has become a company’s way to communicate within the organisation. This communication is important, especially when the company is going through changes. In order for a project to succeed, the employees must support it. This support can be gained through good communication. Because of this, we have chosen to make our bachelor thesis about this interesting and important subject. Many organisations can find a solution for a well-functioning Intranet by asking its employees what they want in a new Intranet, and what they think about the change.

     

    This bachelor thesis is based on a study that conducted interviews at companies that were about to introduce a new Intranet. The study is aided by the theories in the subject, as well as with meetings with the company in order to obtain relevant information. The study gave us information about what the Intranet should endure and what the employees think about the change. We compiled the results and created some advice and guidelines that can help our company implement a new Intranet. These guidelines can also be used at other companies in similar situations.

  • 37.
    Andersson, Eric
    et al.
    Kristianstad University, Faculty of Business.
    Jeppsson, Johan
    Kristianstad University, Faculty of Business.
    Goodwill som en resultatjusterare: påverkar ledningens handlingsutrymme redovisningen av goodwill?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since year 2005 all Swedish listed companies has to present their financials and accountingaccording to the standard IFRS. This has allowed the management to make subjectiveinterpretations, which in turn has elaborated opportunities to influence the accounting. Thosepossibilities can be explained by Agency Theory and Positive Accounting Theory, which presumethe management acting opportunistically, in order to maximize self-interest. Management tend tomanipulate companies accounting, whereof goodwill can be used as an adjuster of results.The thesis disambiguate how management discretion affect companies accounting of goodwill,contingent of the organizational level. The thesis hypothesis elaborates thru factors of theorganizational level, which are also tested in order to see how the variables affect businesscorporations accounting of goodwill. A positive research philosophy is used in order to analyze thethesis purpose. The data collection has been accomplished using the company's annual reports.The thesis results indicates that the higher debt and stronger concentration of ownership, the lessamount goodwill is accounted. If companies has a lower debt and weaker concentration ofownership, it increases management discretion and thereby a potentially higher amount of goodwill.The thesis contribute to knowledge about managing goodwill and that management discretion hasa potentially impact on the accounting of goodwill. Finally, the thesis contributes to increasedopportunities to compare the thesis results with previous studies, which may result in the ownersbeing able to get more knowledge of how they best reduce management discretion and itsopportunistically decisions.

  • 38.
    Andersson, Hans
    et al.
    Kristianstad University College, School of Health and Society.
    Andersson, Sara
    Kristianstad University College, School of Health and Society.
    Möllerstedt, Caroline
    En reko konsult2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met. If accounting consultants choose to undergo the authorization, they submit to use the REKO, which means in particular that reports are more comprehensive. The reports will form the basis for important decisions for businesses and therefore, the managers want reports that are useful and informative. A large part of the effort to reduce or erase the expectation gap is a well-functioning dialogue between the companies and accounting consultants, as became apparent in our interviews.

  • 39.
    Andersson, Johan
    et al.
    Kristianstad University, School of Health and Society.
    Lasson, Lotten
    Kristianstad University, School of Health and Society.
    Ett teoretiskt perspektiv på offentlig upphandling och dess nyttjande av uppföljningsmekanismer2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kommunernas roll i förhållandet till omvärlden har förändrats och det blir allt vanligare att verksamhet som tidigare varit inom kommunens åligganden numera bedrivs i privat regi. Lagen om offentlig upphandling har bidragit till att inköp via konkurrensutsatt upphandling har ökat lavinartat. Offentlig upphandling är en process där stegen från utformandet av förfrågningsunderlaget till kontraktskrivning är reglerat i lagen. Denna studie avser att undersöka det steg som inte är lagreglerat, nämligen myndighetens uppföljning av kontraktet med leverantören. Det är kontraktet som avgör vad och på vilket sätt myndigheten kan göra uppföljningar. Kontraktet är därmed av central betydelse för denna studie. Syftet med följande studie är att utifrån olika perspektiv på kontrakt, förstå hur tidigare erfarenheter av upphandlingsprocessen och samverkan mellan myndigheter leverantör påverkar nyttjandet av uppföljningsmekanismer.

    Till följd av att studiens problemområde är relativt outforskat har en explorativ forskningsstrategi valts. Studiens ansats är abduktiv och metoden av kvalitativ karaktär. Empirisk data har samlats in via semistrukturerade intervjuer med respondenter på sex upphandlande myndigheter.

    Studiens slutsatser är att erfarenhet och samverkan är av grundläggande betydelse för att upphandlande myndighet skall kunna bedriva upphandlingsverksamhet. En viktig komponent i erfarenhetsbegreppet, som studien pekar på, är beställarkompetensen. De upphandlande myndigheter som intervjuats utgår, vid upprättandet av kontraktet, från ett neoklassiskt perspektiv, men detta påverkar sedan inte myndighetens nyttjande av uppföljningsmekanismer. Studiens slutsats är istället att det är den upphandlande myndighetens förväntan och syn på relationen med leverantören som avgör hur den upphandlande myndigheten använder uppföljningsmekanismer.

  • 40.
    Andersson, Kristoffer
    et al.
    Kristianstad University, School of Health and Society.
    Mattisson, Marcus
    Kristianstad University, School of Health and Society.
    Nedskrivning av goodwill: organisatoriska, individuella och miljömässiga faktorers påverkan2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syfte: Syftet med denna forskningsstudie är att förklara om företag som är noterade på Stockholmsbörsen bidrar till nedskrivning av goodwill. Detta kommer att försöka förklaras utifrån individuella, organisatoriska och miljömässiga faktorer.Teoretisk referensram: Forskningsstudien utgås utifrån agentteorin, positiva redovisnings teorin och den institutionella teorin. Utifrån de valda teorierna formas hypoteser utifrån individuella, organisatoriska och miljömässiga faktorer.Metod: Forskningsstudiens är en dokumentstudie som har utgångspunkt som tillämpar en deduktiv ansats. Vidare har forskningsstudie tillämpat en kvantitativ ansats och hämtar insamlad data utifrån företag på Stockholmsbörsen.Analys: Forskningsstudiens analys använder sig av statistiska tabeller för att analysera företagens insamlade data. Här används Pearsons bivariata korrelationstest och multipla regressionsanalyser för att hitta samband mellan beroenda och oberoende variabler.Slutsats: Forskningsstudiens slutsats visar att ett fåtal hypoteser uppnår signifikantnivå. Härigenom förkastas inte hypoteserna eftersom att helheten för modellerna inte är signifikanta går det inte att dra några slutsatser gällande hur de valda faktorerna har sin påverkan kring nedskrivning av goodwill.

  • 41.
    Andersson, Linda
    et al.
    Kristianstad University, School of Health and Society.
    Maazon, Philip
    Kristianstad University, School of Health and Society.
    Ett hållbart Sverige: en studie om företagsegenskaper som påverkar hållbarhetsredovisningar2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study are to investigate and describe if companies’ sustainability reports differ in substance and quantity between public and Large Cap companies’ and if there are any differences between industries. This study will also analyze if companies’ size, stakeholder group or profitability have some impact on the companies’ sustainability report. The study includes all Swedish public companies and the Large Cap companies.

    To investigate in line of the purpose this study will measure both the substance and quantity. The substance in sustainability reports are based on the social, economic and environmental core indicators from GRI’s guidelines and the quantity is based on the number of pages. A mean value is presented based on the core indicators. Furthermore, five hypotheses are presented and are based on the stakeholder theory, the legitimacy theory and the institutional theory with the purpose to explain the differences in substance and quantity.

    The study’s result indicates that the companies’ size correlates with both substance and quantity. The stakeholder group correlates with substance and quantity of sustainability report. The companies’ sustainability does show a weak correlation to both substance and quantity information. The purpose of the study is also to look at differences in different industries. The results indicate that differences exist in the different industries. Furthermore, this study investigates differences between public companies and Large Cap companies on Stockholm stock exchanges. The result here indicates differences of substance and quantity information between the public companies and the Large Cap companies.

    The first three hypotheses tested correlation between the different factors; companies’ size, profitability and stakeholder group and these hypotheses are accepted. The other two hypotheses tested differences between differences industries and differences between public companies and Large Cap companies and these hypotheses are accepted. Regardless of which factors that affects companies’ sustainability reports one can argue that the main motive of the companies is to gain legitimacy or because their stakeholders request it.

  • 42.
    Andersson, Linn
    et al.
    Kristianstad University, School of Health and Society.
    Österberg, Elin
    Kristianstad University, School of Health and Society.
    Resurser i icke Big 4 byråer: En studie ur ett revisionskvalitetsperspektiv2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Audit quality is a reoccurring field in both research and media. Researchers highlight different factors that affect audit quality and this study focuses on resources. The majority of previous research of audit quality have Big 4 firms as their starting-point. In order to gain a better understanding of the entire audit profession, a smaller firm is the focus of this study. The purpose is to explore resources for auditors in non-Big 4 firms, from an audit quality perspective.

    The study has both deductive and inductive characteristics; the deductive characteristics are visible through a theoretical framework that functions as a foundation for the study. The inductive characteristics have made it possible to research the resources through both the access to, yet also the lack of, as well as the use of resources in non-Big 4 firms. It has, moreover, made it possible to add another perspective since the empirical data showed factors that had not been identified before the data collection was initiated. The empirical data of this study consists to a large extent of primary data from observations, but also of data from semi-structured interviews.

    The results show that auditors at Audit Firm A have access to, and use, all the resources that previous research had shown to affect audit quality in a positive way. Moreover, the results show two new resources that belongs to the newly found capital called material capital, and these resources does also have a positive effect on audit quality. The conclusions drawn are that auditors at Audit Firm A can, with respect to their access to resources, deliver high quality audit.

    The results of the study is based on empirical data from a smaller firm and the theoretical contribution complements previous research of audit quality in Big 4 and non-Big 4 firms. Moreover, the results is also a contribution to audit and audit quality both practical and empirical.

  • 43.
    Andersson, Linnéa
    et al.
    Kristianstad University, School of Health and Society.
    Fakhro, Hoda
    Kristianstad University, School of Health and Society.
    Hur påverkas lönsamheten i företag av hållbarhetsredovisning?: en kvantitativ studie av svenska aktiebolag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study’s purpose is to explore the connection regarding sustainability reports and its effect on corporate financial profitability. This study also takes into account industry-specific factors, which previous research are lacking. A quantitative research method has been used. The theoretical framework is based on institutional theory, legitimacy theory and stakeholder theory, which the hypotheses are founded from. The study analyzes the extent of sustainability reports in 2013 and how it affected the financial profitability in 2014. Financial profitability is measured with the indicators ROE and ROA. The study uses a regression analysis, where the independent variables are the business industry, corporate age, balance sheet liquidity, turnover and CSR number of words. The empirical result indicated that there is no connection regarding sustainability report and its effect on financial profitability. The study didn’t either show a connection regarding the company’s industry and its effect on profitability. The study’s research question is therefore answered with that there is no connection regarding sustainability report and its effect on financial profitability. This conclusion is also supported by the study’s control variable, corporate age, balance sheet liquidity and turnover. The result regarding ROE and ROA indicates that none of the variables should be included. The result should be interpreted with caution. The study analyzes the connection in a short period of time, which leads to the lacking of a long-turn aspect.

  • 44.
    Andersson, Linus
    et al.
    Kristianstad University, School of Health and Society.
    Lindblom, Amanda
    Kristianstad University, School of Health and Society.
    Det kontantlösa samhällets påverkan på SME-företag: En studie om de olika betalsättens effekter2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det skedde en stor utveckling mot ett kontantlöst samhälle i samband med tillkomsten av elektroniska och internetbaserade betalningsmedel i mitten av nittiotalet. De senaste åren har även mobila betalsätt vuxit fram. Effekten av denna utveckling bidrog till ett minskat behov av kontanter, vilket har påverkat företag. Företag har blivit tvungna att anpassa sig till de nya sätten att utföra betalningar men även anpassa sig till marknadens krav då konsumenters köpbeteende har förändrats.

    Syftet med denna uppsats är att synliggöra de effekter som det kontantlösa samhället har på svenska små och medelstora företag. Det har tillämpats en deduktiv utgångspunkt tillsammans med en kvantitativ metod. För att få en större förståelse kring betalsättens påverkan har det utvecklats en modell som mäter nio dimensioner av betalsätten.

    Resultatet visade att högre grad av utsatthet för det kontantlösa samhället leder till större grad av spårbarhet och en mindre grad av enkelhet i betalningen. Detta kan bero på att kontantlösa betalsätt medför en större grad av information och att företag fortfarande finner kontanter som ett enkelt betalmedel att använda. Resultatet visar även att många dagliga transaktioner i ett företag i viss mån leder till större utsatthet för det kontantlösa samhället och att ett företag som i hög grad är utsatt för det kontantlösa samhället har en låg grad av kontroll över timing.

    Eftersom forskningen kring betalmedels påverkan på SME-företag är begränsad kan denna studie vara av värde då den belyser just detta. Denna uppsats visar på just de effekter som förändringen mot det kontantlösa samhället kan har på SME-företag. 

  • 45.
    Andersson, Mary-Ann
    et al.
    Kristianstad University, School of Health and Society.
    Rebecka, Nilsson
    Kristianstad University, School of Health and Society.
    Financial or performance auditing?: the role of elected auditors in Swedish municipalities2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this thesis is to see if the elected auditors in the Swedish municipalities focus more on financial or on performance auditing in the audit report. This is a very important question today in the public sector because of the change in the elected auditor’s duties and responsibility. The public organizations management and accounting today are influenced by the private sector; therefore there must be a change in the elected auditor’s role in the public organization.

    The investigation was done by going through the audit reports of the municipalities of Sweden. The factors looked at were connected to both financial auditing and performance auditing and public management and accounting. Besides looking for factors, the number of words connected to each factor was counted. Since we only received audit reports from 232 out of 290 municipalities, our result is a little skewed representing the larger municipalities.The results from this study is that there is significantly more information concerning financial auditing rather than performance auditing in the audit report in the municipalities of Sweden. Also the political majority has no effect on the content of the audit report, nor do the political parties affect the amount of information concerning financial or performance auditing. The study also shows that the use of professional auditors in the municipalities can affect the content of the audit reports, both when it comes to financial and performance auditing.

  • 46.
    Andersson, Matilda
    et al.
    Kristianstad University, School of Health and Society.
    Grahn, Cindy
    Kristianstad University, School of Health and Society.
    Har aktiv fondförvaltning något värde?: en kvantitativ studie om aktivitetsgraden i aktivt förvaltade fonder2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    For decades, the problem of portfolio management has been discussed, specifically the comparisons between the opposite poles ‘active’ and ‘passive’ management. Previous research has shown that passive management is preferred over active management, predominantly because of the expensive management fees, as well as proponents assuming an efficient market. The subject area is a well- explored area yet, highly relevant. Previous research has not highlighted the trading frequency in actively managed funds and an implication for further analysis within this area was given.

    The purpose of this paper is to analyze whether the frequency of trade in actively managed funds may explain the risk-adjusted return, taking into account the management fees. A deductive approach will be applied to the development of existing theory. Based on the thesis purpose, a quantitative method was applied. As well as analyzing the information assigned by the mutual fund companies’ fund reports for conducting tests at different time periods.

    Results of the thesis are based on 81 actively managed funds, indicating that it is not possible to reveal that, a higher frequency of trade will lead to a higher risk-adjusted return. Likewise, a higher management fee is not justified by the level of activity. The outcomes of the analysis are depicted through tables to provide a visualization of the statistical and analytical questions explored. Suggestions for future research include; consideration of what the fund companies define as requirements that will be classified as actively managed funds.

    Based on the above notions the frequency of trade is a new approach to the evaluation of active management. Investors are presumed to have a known interest in what stimulates high management fees and how the money invested will be managed. With respect to the conclusion of this study; the level of the frequency in trade does not add any value.

  • 47.
    Andersson, Mikaela
    et al.
    Kristianstad University, School of Health and Society.
    Landhager, Elin
    Kristianstad University, School of Health and Society.
    "Keep the spirit": cultural differences after an acquisition process2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Mergers and acquisitions have received much attention through the years due to the waves of modernity it has implicated. Three crucial aspects that can shape a merger or an acquisition are culture, leadership and human resource management. These aspects are studied and analyzed in a Swedish company that has been involved in an acquisition process with a French company. 

    The purpose of this dissertation is to explore the role of culture, leadership and human resource management in an acquisition process between a French/Swedish company. An abductive research approach is adopted for the research since a mixture between inductive and deductive research approach is used. The method chosen was semi-structured interviews, which was fulfilled with the management team in the chosen company as well as with a consultant. 

    The findings of the study are that the three aspects have an impact on the acquisition process where culture is the most central. The culture had a significant impact on the acquisition process and affected the leadership and the human resource management within the company as well. In the company studied, the human resource management was lacking and found that communication is crucial during an acquisition process. 

    The limitations are that only one company is studied and the aspects are limited to culture, leadership and human resource management. The original value of the study can give a clearer picture on how the three aspects affect each other and the total acquisition process. Suggestions for further research include analyzing additional processes and cultures, not only the ones chosen in this dissertation.

  • 48.
    Andersson, Nina
    et al.
    Kristianstad University, School of Health and Society.
    Börjesson, Emma
    Kristianstad University, School of Health and Society.
    Hållbarhetsredovisning- För Vem?: centrala intressenters möjliga påverkan på icke-statliga företags hållbarhetsredovisning2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies’ sustainability regarding social and environmental issues when it comes to choosing a company to invest in. Sustainability has been an issue that companies today need to consider in their strategies, and several companies today develop a sustainability report on the side of their annual report. The intent with this report is to show stakeholders that they handle non financial issues such as environmental issues, social rights and business ethics but also what they do and do not do regarding the surrounding environment. How and to what extent they do this is the company’s choice. Since non government owned companies in Sweden do not need to develop a report, it is a free option. Even so, sustainability reporting is a common strategy and complement for companies today.

    The aim for this study is to study the possible effect that central stakeholders hold on companies’ sustainability reports. We also study what companies and stakeholders think about sustainability development and what the expression stands for. This study was undertaken through a literature-study with relevant theories and an empirical study on five non government owned companies that have a sustainability report available on the internet. We have also interviewed four stakeholders, whom according to the companies we interviewed are the most central. By this we receive stakeholder’s perspectives and opinions.

    Our study showed that stakeholders have an impact on the overall sustainability-work but not much impact on the sustainability report. Stakeholders that claimed they had effect on the report were the shareholders and NGO: s. Among other findings was that both stakeholders and companies supported the dialogue and relationship between each other as the main strategy for enhancing sustainability. However the dialogue and relationship did not seem as relevant in the actual creation of a sustainability report. To what extent the report is used by stakeholders and its actual purpose is therefore an aspect we are analyzing.

    Implications of this study show that stakeholders have little impact on sustainability reports and it is stakeholders with most power that have an impact; however, companies agree that stakeholders have impact on the overall sustainability development. Demands from stakeholders are then discussed through dialogues and cooperation. Limitations of this study could be that we focused on stakeholders that companies found most central, maybe we missed some perspectives from other stakeholders. We used telephone and email interviews and that could be a limitation. We could have missed some face to face expressions and opinions that are hard to catch over telephone and e-mail. The main value of this paper is that we interview both companies and central stakeholders and the possible impact they have on sustainability reports. By this we get a wide range of perspectives from both parts, which we have not found in article and theories before.

  • 49.
    Andersson, Sabina
    et al.
    Kristianstad University, School of Health and Society.
    Eriksen, Selma
    Kristianstad University, School of Health and Society.
    Att vara eller inte vara hållbara?: En eventstudie om effekten av ny hållbarhetsinformation2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Företag engagerar sig allt mer i hållbarhetsfrågor, men då kostnaderna för hållbart arbete ofta är höga är det viktigt att det hållbara arbetet genererar någon form av vinst till företaget. Då största delen av privat sparande i Sverige sker i fonder, kapitalförsäkring eller investeringssparkonto är det därför intressant att undersöka om hållbarhetsinformation genererar en prispåverkan på hållbarhetsfonder.

    Syftet med denna uppsats är att undersöka huruvida hållbarhetsinformation är viktig för investerare vid val av fonder. Med utgångspunkt i en eventstudie undersöks effekten av hållbarhetsinformation på fonders avkastningar, vilka jämförs med avkastningar i MSCI World Index, genom hypotesprövningar. För att testa hypoteserna studerades totalt 75 hållbarhetsrankade fonder i ett eventfönster på fem dagar, samt bara för eventdagen.

    Resultaten av hypotesprövningarna tyder på att ny hållbarhetsinformation värderas negativt av investerare för såväl hela eventfönstret som för dagen då informationspubliceringen ägde rum, vilket är i linje med viss tidigare forskning. Dock begränsas resultatet till bara en av de tre delar som utför studiens underlag för hållbarhetsinformation. Då studien utgår från en ny hållbarhetsranking kan det tänkas att marknaden behöver en längre period, som undersökts i denna studie, för att värdera hållbarhetsinformationen.

    Implikationen av slutsatsen för företag kan vara att det i dagsläget inte finns ekonomiska incitament, genom ökat marknadsvärde, för företag att arbeta mer hållbart. För marknaden kan resultaten innebära att ökad hållbarhetsinformation på marknaden troligen inte bidrar till ökning av investeringar i hållbarhetsfonder.  Vidare studier krävs för att avgöra vilka slags åtgärder som behövs vidtas för att nå en mer hållbar fondmarknad. 

  • 50.
    Andersson, Sandra
    et al.
    Kristianstad University, School of Health and Society.
    Mehmeti, Vahide
    Kristianstad University, School of Health and Society.
    Hur påverkas kravprofilen av revisionsbyråernas storlek?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The aim of this study is to explain how audit firm size affects the recruitment profile.

    Methodology: To obtain results for the empirical analysis, a positivistic view, deductive approach and a quantitative method was applied.

    Theoretical perspective: The study has used previous theory related to the subject. The theory chapter contains information about requirement profile and firm size.

    Empirical foundation: Study's empirical material is based on a survey conducted on the firm’s personnel and recruiting managers. The answers of the survey were consolidated using the statistical program SPSS.

    Conclusion: The analysis showed that there are no differences in requirement profiles between large and small firms.

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