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  • 1. Aleksandrov, E
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bourmistrov, A
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of institutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.

  • 2. Aleksandrov, E
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bourmistrov, G
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of intitutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    More than 30 years have passed since first calls to see accounting as social and institutional practice (Burchell et al., 1980; Hopwood, 1987; Hopwood & Miller, 1994). During these years, a significant number of theories have been striving to extend and challenge the hegemony of particular ways of seeing accounting (Jacobs, 2012) with acknowledging the need for inter-disciplinary approach and theoretical pluralism in contemporary studies. Within this theoretical pluralism, the institutional theory was recognized as one of the dominating theories in accounting research during last decades (Jacobs, 2012; Lounsbury, 2008; Modell, 2015).

    However, despite acknowledging the paradigmatic developments of institutional theory into several streams in organisational science (DiMaggio, 1988; Lawrence et al., 2009, 2011; Oliver, 1991; Thornton et al., 2012), few attempts were done to make a separate review of these  streams and their value for accounting literature (Modell, 2009). Here, influential work of Lounsbury (2008) rather reflected organizational science literature with seeing accounting as a context which can give crucial insights into institutional and practice theories rather than vice versa. Jacobs (2012) in his study of theoretical pluralism in accounting research during 1992-2008 acknowledged the institutional theory domination but made few reflections on its progressions and implications for seeing accounting as social and institutional practice. And finally, more recent studies of Modell and his colleagues (Modell, 2015; Modell et al., 2017) made overviews of two streams of institutional theory (e.g. logic and work) and institutional theory combination possibility with other theories. While giving the valuable insights into understanding of issues related to theories combinations in accounting, these studies hardly review the accounting literature related to institutional theory streams which were criticised for apolitical nature but at the same time acknowledged as self-sufficient.

    Therefore, it seems that current studies rather ignore or criticize specific institutional theory streams, jumping into possible theory combinations agenda without revealing the value of these streams for accounting research. Such tendency may potentially lead to marginalization of accounting knowledge (Jacobs, 2016; Jacobs & Cuganesan, 2014) with the use of these streams under the quest for contribution to the interdisciplinary literature.

    In this regard, this paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. But at the same time, but their application, especially in a combined form,  can also raise criticalities within theoretical pluralism agenda. Therefore, we construct our research questions as:

    • How have the emerging stream of institutional theory (IL, IE and IW) been used by accounting scholars?
    • How have these streams influenced accounting research?
    • What could be done in the future accounting research using emerging streams  of institutional theory?

    In order to answer these research questions, we compile a structured literature review (Massaro et al., 2016) of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). As a frame for analysis of the paper, we use conceptual clarification and analytical framework proposed by Lukka and Vinnari (2014) who made a distinction between domain theory and method theory in order to capture the relations between common knowledge about accounting as a social practice and the theories used to extend this knowledge. Applying to our paper, domain theory refers particularly to a set of knowledge about accounting as social and institutional practice. Method theory (i.e. IL, IE, IW) is a meta-level conceptual system, which can offer alternative perspectives and add new understanding/insights into domain theory. Following this analytical distinction, we examine the way how current accounting literature utilizes the selected institutional streams in domain-method dimension, how the theory or their combination (if any) are justified and used in a flow of argument for understanding of accounting practice.

     

  • 3.
    Aleksandrov, Evgenii
    et al.
    Norge.
    Bourmistrov, Anatoli
    Norge.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Nord University.
    Participatory budgeting as a form of dialogic accounting in Russia: actors' institutional work and reflexivity trap2018In: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 31, no 4, p. 1098-1123Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment's development, the institutional work was trapped by various actors' individual reflexivity forms and in this way limited PB's dialogic potential. Originality/value The study shows the importance of understanding and managing individuals' reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

  • 4.
    Alexius, Susanna
    et al.
    Stockholm University.
    Cisneros Örnberg, Jenny
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Logics and practices of board appointments in hybrid organizations: the case of Swedish state-owned enterprises2018In: Managing hybrid organizations: governance, professionalism and regulation / [ed] Susanna Alexius & Staffan Furusten, 2018Chapter in book (Other academic)
  • 5.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Baskerville, G
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Institutional entrepreneurs and stakeholders’ involvement in shaping global public sector accounting standards in New Zealand2019Conference paper (Other academic)
    Abstract [en]

    This study investigates the roles of institutional entrepreneurs and stakeholders’ involvement, and their interactions, in enabling the development and adaptation of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting.  This back 25 years, when it was anticipated that public sector reforms in Australia, the UK and New Zealand would result in a shift from a public service, whose purpose had been to promote public welfare, to an enterprise culture based on ‘efficiency and economics’ (Mascarenhas 1993). Similarly Boyett had earlier noted that ‘there may be a “new strain of leadership - the public sector entrepreneur – (is) emerging to display many of the characteristics of their business counterparts’. However incentives for entrepreneurial activity are not the traditional profit motive. “Entrepreneurship occurs in the public sector where there is an uncertain environment, a devolution of power, and at the same time re-allocation of resource ownership, to unit management level” (Boyett 1996). The value of this study is in applying the theory of institutional entrepreneurs in such environments, in New Zealand, examining the development of NPM concomitant with leadership and entrepreneurship. We discuss the evolution and roles of institutional entrepreneurs (in the Treasury, standard setting appointees, and the Officer of the Auditor General) in the public sector, and reactions and involvement of other stakeholders in the development and adaptation of IPSAS.

    A qualitative research design was implemented through conducting interviews with key actors whose responses are interpreted through the lens of Institutional Entrepreneurship Theory. The findings unveil the powerful role of the institutional entrepreneur that initiates divergent changes, which break with the institutionalized template for organizing public sector accounting within the Kiwi institutional context, and actively participate in the implementation of these changes. The change from ‘sector-neutral’ standards to sector-specific standards after 2010 was facilitated by the achievements to date of the institutional entrepreneurs, concomitant with New Zealand providing global leaders in public sector accounting.

    The institutional entrepreneur ‘on the ground’ had at times mobilized their power relationships and deep personal networks to gain support of, and generate active involvement, of other stakeholders operating in the field. Stakeholder involvement is needed to complement the change agenda of the institutional entrepreneur, to the end of effectively implementing accounting changes. This paper contributes to the literature on public sector accounting change by theorizing on the mutual need of institutional entrepreneurs and stakeholders’ involvement to shape global standards in local contexts.

     

  • 6.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Broccardo, L
    Truant, E
    Making sense of sustainability: internal contradictions and obstacles to full integration2019Conference paper (Other academic)
    Abstract [en]

    This paper aims at contributing to the recent literature about the internal dynamics of sustainability. The specific research question addressed in this paper is: how do various organizational actors understand and make sense of sustainability in their workplace? To answer this research question a case study was prepared by focusing on IREN, an Italian listed multi-utility operating in the electricity, gas, and energy district heating, integrated water service and waste sectors, with considerable engagements with sustainability work. Data was collected through a combination of methods, i.e. interviews, e-mail exchanges, observations and document study. Findings reveal that sustainability has multiple meanings and various organizational actors interpret it differently depending on their role within organizations. Different interpretations of the concept of sustainability are also reflected in how sustainability is implemented and monitored. Multiple expectations explain why sustainability is difficult to integrate in organizational practices.

     

  • 7.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Brorström, S
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Translating social sustainability into practice: an illusion of control2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices/results at the city level. The paper addresses the research question: Why and how does a social sustainability gap emerge during the implementation of smart city strategies? The empirical focus is on the city of Gothenburg (Sweden) actively engaged since 2012 in implementing smart city strategies with emphasis on social sustainability.

  • 8.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Broström, S
    University of Gothenburg.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Norge.
    Putting social sustainability into practice: close the gap an get lost in translation2018Conference paper (Other academic)
    Abstract [en]

    The purpose of this paper is to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices at the city level. An extensive ethnographic study was conducted focusing on how social sustainability, as defined in the smart strategy of the city of Gothenburg, was first translated and then turned into practice. Through the lens of Actor Network Theory, findings reveal that the translation of a smart city strategy aimed at ensuring social sustainability depends on how the actors involved at various organisational levels interpret the concept of social sustainability and work to translate it into practice. Such translation takes different  directionsand may lead to a transformation of the concept itself which becomes foggier over time.

  • 9.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Broström, S
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Putting social sustainability into practice: close the gap and get lost in translation2018Conference paper (Other academic)
    Abstract [en]

    The purpose of this paper is to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices at the city level. An extensive ethnographic study was conducted focusing on how social sustainability, as defined in the smart strategy of the city of Gothenburg, was first translated and then turned into practice. Through the lens of Actor Network Theory, findings reveal that the translation of a smart city strategy aimed at ensuring social sustainability depends on how the actors involved at various organisational levels interpret the concept of social sustainability and work to translate it into practice. Such translation takes different directions and may lead to a transformation of the concept itself, which becomes foggier over time.

     

  • 10.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Culasso, Francesca
    Italy.
    Truant, Elisa
    Italy.
    From sustainability to integrated reporting:: the legitimizing role of the CSR manager2018In: Organization & environment, ISSN 1086-0266, E-ISSN 1552-7417Article in journal (Refereed)
    Abstract [en]

    This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization and then sharessuch central role with other organizational professionals once the change has been implemented.

  • 11.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Dobjia, D
    Special issue on governing by numbers: audit culture and contemporary tales of universities’ accountability2018Conference paper (Other academic)
    Abstract [en]

    The QRAM Special Issue encourages submissions, based on case studies and other qualitative methodologies, in different contexts and from scholars across disciplines. Topics of interest include but are not limited to the following issues:

    • Which (and how) accounting and accountability challenges are influenced by the institutional changes in the high education field (e.g. the “leaking” of external funds, competition, rankings, ratings, public value and accountability)?

    • How do internal and external university stakeholders use their accounting and accountability models?

    • How do academics cope with the new “audit culture” and “calculative technologies” of hybrid universities?

    • What are the effects for academics of new forms of control and accountability?

    • How does the new “audit culture” challenge the role of professionals in universities?

    • What are the main aspects of external and internal auditing within the context of universities?

    • How can empirical studies on “audit culture” and “calculative technologies” in the academia contribute to accounting and accountability theories?

  • 12.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Persson, Kamilla
    Kristianstad University, Faculty of Business. Kristianstad Univ, Dept Business, Kristianstad, Sweden..
    Vingren, Theres
    Kristianstad University, Faculty of Business. Kristianstad Univ, Dept Business, Kristianstad, Sweden..
    Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises2019In: Meditari Accountancy Research, ISSN 2049-372X, Vol. 27, no 4, p. 505-533Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs. Findings The findings reveal that only state ownership and corporate size significantly affect SOEs' sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures. Originality/value Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

  • 13.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Lövstål, Eva
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Tilltro, Tydlighet och SamTal: A och O för framgång i innovativa samverkansprojekt – DIDEC från ett forskningsperspektiv2018Conference paper (Other academic)
    Abstract [en]

    Daniela Argento and Eva Lövstål (Kristianstad University) explain the role that Trust, Clarity and Dialogue can play in the successful implementation of innovative collaborative projects.

     

  • 14.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Lövstål, Eva
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Vad händer med en verksamhet när man genomför ett utvecklingsprojekt?2019Conference paper (Other academic)
    Abstract [en]

    Daniela Argento and Eva Lövstål (Kristianstad University) explain the challenges that organizations undergo when they implement an innovation project.

  • 15.
    Argento, Daniela
    et al.
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Peda, Peeter
    Finland.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: the case of Estonia2018In: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 38, no 1, p. 39-49Article in journal (Refereed)
    Abstract [en]

    In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smoothyet gradualadoption of International Public Sector Accounting Standards-compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

  • 16.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Linnaeus University.
    Håkansson, Patricia
    Kristianstad University, Faculty of Business.
    Johansson, Annika
    Kristianstad University, Faculty of Business.
    Reliance on the internal auditors’ work: experiences of Swedish external auditors2018In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 95-325Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality.

  • 17.
    Augustinsson, Sören
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Germundsson, Lisa
    SLU-Alnarp.
    Lidén, Alina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Collaborative learning and evaluation in the multi-actor context of an innovation intermediary: How can intermediary organisations be understood and developed through the lenses of complexity and learning theories2020In: Farming Systems Facing Climate Change and Resource Challenges, 2020Conference paper (Other academic)
  • 18.
    Augustinsson, Sören
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Samhällsvetenskap. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Liden, Alina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Rapport pilotundersökning: underlag för utvärdering Partnerskap SLU Alnarp2019Report (Other academic)
  • 19.
    Balachandran, Chanchal
    et al.
    Nederländerna.
    Wennberg, Karl
    Linköping University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Jönköping University.
    National culture diversity in new venture boards: the role of founders' relational demography2019In: Strategic Entrepreneurship Journal, ISSN 1932-4391, E-ISSN 1932-443XArticle in journal (Refereed)
    Abstract [en]

    Abstract/Research Summary: This study explains the conditions underwhich new venture boards are less or more culturallydiverse in terms of their directors' country of birth. Longitudi-nal data on 5,515 Swedish ventures suggest that most direc-tors are recruited from founders' proximate social settings neighborhoods in which they reside and past workplaces and that diversity levels in these social settings strongly predict the national culture diversity in venture boards. Given the rapid internationalization of workplaces and region saround the world, this paper provides important clues regarding how culturally diverse upper echelons are being incorporated into the organizational design of new ventures.

    Managerial Summary: Most New Venture Boards exhibitlimited diversity in terms of their directors' country of birth, as they are drawn from the venture founders' network. Yet,some new venture boards are indeed born diverse. Our study reveals that founders with prior exposure to culturally diverse workplaces and residential neighborhoods are much more likely to design a culturally diverse board at founding. Given the rapid internationalization of workplaces andregions in most countries around the world, our paper provides important clues regarding how national culture diversity in top management emerges and is being incorporatedinto the organizational design of new ventures.

  • 20.
    Bartocci, Luca
    et al.
    Italien.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mauro, Sara Giovanna
    Italien.
    Towards a hybrid logic of participatory budgeting2018In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 32, no 1, p. 65-79Article in journal (Refereed)
    Abstract [en]

    Purpose

    Participatory budgeting (PB) is considered a suitable tool for supporting and promoting citizen engagement in government work. Previous studies of PB have deeply investigated its design and effects, but paid little attention to the underlying logics of adopting and implementing PB. The purpose of this paper is to, accordingly, investigate the development over time of the institutional logics of PB and attempt to explain their effect on PB.

    Design/methodology/approach

    Using a longitudinal multiple case study design, this research analyzes the evolution of institutional logics over time and across five municipalities in Italy. The analysis integrates documents with interviews conducted at two times to investigate the evolution of PB logics.

    Findings

    The development of PB is characterized by the spread of two emerging logics—i.e. managerial and community-building logics—that replace or coexist with the traditional political logic. Indeed, these different logics can coexist within governments, with different degrees of conflict or coexistence, resulting in what can be considered a hybrid logic.

    Research limitations/implications

    Although the number of examined cases is limited, this research elaborates an original conceptual approach and provides new insights that could help in better designing and implementing PB.

    Originality/value

    This research builds knowledge of PB by shedding light on its different logics, linking them to diverse specific models of PB and exploring their changes over time.

  • 21.
    Baskerville, Rachel
    et al.
    New Zealand..
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Glocalization of accounting standards: observations on neo-institutionalism of IPSAS2019In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 39, no 2, p. 95-103Article in journal (Refereed)
    Abstract [en]

    This paper defines and then observes processes of glocalization surrounding the adoption of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting. Glocalization can be best understood using sociological institutionalism, because this theory focuses on the retention of identity, and processes of legitimacy, during adaptation (diffusion) of standards. The paper discusses the history of standard-setting for the public sector in New Zealand to explain why this theory has value. IMPACT This paper defines and describes the utility of the concept of glocalization in analysing the implementation of IPSAS, with a New Zealand focus. The value of the paper is in its combination of a jurisdiction-specific experience with an understanding of the broader issues of 'global versus local' and processes of sociological institutionalism. Such studies of IPSAS adoption can offer distinctive perspectives on global processes of isomorphism within neo-institutional theory. This paper explains the advantages of flexible strategies to standard-setters.

  • 22.
    Benc, Rebecca
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Lind, Michaela
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Väsentlighet: vilka kvalitativa faktorer påverkar revisorns bedömning?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Materiality is an important cornerstone of the auditor's assessment that governs how extensive an audit should be and which direction the audit should go. The purpose of this paper is to investigate which qualitative factors are considered to have an impact on the auditor's materiality assessment. Qualitative factors such as focus the auditor's experience, audit firm, the audit client's company-specific character and the auditor-client relationship.

    A quantitative method with a deductive approach has been used where a model was designed to illustrate how materiality assessment is influenced by the qualitative factors. The model has been designed based on previous scientific articles dealing with materiality. In addition, empirical evidence has been collected through a survey sent to all authorized auditors in Sweden, of which 154 respondents gave complete answers.

    The results shows differences in the level of materiality are determined depending on the auditor’s experience and whether the auditor worked at one of the larger agencies. There were also differences when considering positive and negative factors related to whether the client was listed or not, active in a risky or stable industry, and the auditor’s consideration to  whether they were working with a new client. Auditors tend to react more strongly to negative factors. With a better understanding of which factors affect the auditor's assessment, we propose future studies on the client relationship and its impact on materiality judgement, as this area gave a significant difference, but has been not explored that much in earlier research.

  • 23.
    Bengtsson, Emelie
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Tunér, Sofia
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mervärdet av revisorn ur ett klientperspektiv: hur uppfattar klienten sin relationstyp med revisorn?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The auditor's focus has shifted from focusing on the audit to create added value for the client. The shifted focus has led the auditor to work in a competitive market and has an interest in being financially successful.

     

    The purpose of the study is to explain how the added value of the auditor affects the client's perceived relationship with the auditor. The study may contribute to a better understanding of how the added value affects the relationship, which has been divided into professional relationships, personal acquaintances and friendships. In accordance with previous research on added value and relevant relationship theories the model of the study has been developed. The model is then tested empirically through the use of a survey.

     

    The results of the study show that added value has a positive impact on the three types of relations. As the result shows that the added value affects the extent to which the accountant and the client perceive their relationship as friendship, the auditor's independence is an important aspect to take into account.

     

    The study can provide information about the added value a client can expect from his accountant. Since the purpose of this study has not been tested earlier, the study contributes to both audit and relational literature, and as our results can not be generalized it is therefore of relevance to study in future research.  

  • 24.
    Boman, Anton
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kullander, Jesper
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kundnöjdhet - en kontantfråga: kundnöjdhetens påverkan av grad av kontanthantering2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Cash is a declining trend as a means of payment in society. The banking sector has also been affected by the decline of the accounts as more and more banks are dismantling their cash management. This affects the bank customers who no longer have the same access to cash. Customer satisfaction is a well-researched subject, but previous research hasn’t focused on the impact banks’ cash management has on customer satisfaction. That’s what this study examines through the purpose of clarifying the impact of banks’ different degree of cash management on customer satisfaction as well as age, gender, relationship time and personal contact´s impact on the relationship.

    The study’s execution complies with the positivistic research philosophy, deductive approach and quantitative method. The empirical material the study was based on was collected through two internet surveys, where one addressed the banks and one the bank customers. In total, 8 survey responses from the banks and 106 from the customers were used for the study’s outcome.

    Current research shows that age, gender, relationship time and personal contact affect the customer satisfaction at banks. Therefore, the impact of the four variables, along with the banks’ degree of cash management, was examined. The result shows that banks’ cash management affects customer satisfaction through the example that a lower degree of cash management results in lower customer satisfaction. In addition, the relationship is also dependent on age, since an elderly customer is less satisfied if the bank’s cash management is being dismantled.

    The result of the study highlights a current topic and should be considered from the bank’s point of view when a decision regarding cash management is taken. Therefore, in a society where more and more banks are reducing their cash management, the essay’s result is an important parameter in the development.

  • 25.
    Bourmistrov, Anatoli
    et al.
    Norway.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Haldma, Toomas
    Estonia.
    Special issue on accounting and performance management innovations in public sector organizations2019In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 14, no 1, p. 79-83Article in journal (Refereed)
  • 26.
    Broberg, Pernilla
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Ponamarev, Yuliya
    ESADE.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Karlsson, Karoline
    Kristianstad University, Faculty of Business.
    Vinberg, Emmy
    Kristianstad University, Faculty of Business.
    Commercialization of audit firms and auditors’ subjective well-being2018Conference paper (Refereed)
  • 27.
    Broberg, Pernilla
    et al.
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Skog, Peter
    Baker Tilly Saxos AB Helsingborg .
    Theodorsson, Emily
    Swedish Tax Authority .
    Auditors’ professional and organizational identities and perceived commercialization in auditing firm2018In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    Abstract [en]

    Purpose

    This paper seeks to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, our study directs its attention toward the potential driver of commercialization, which we argue to be the identities of the auditors.

    Design/methodology/approach

    The paper is based on 374 responses to a survey distributed to 3588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis.

    Findings

    The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, our study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of “organizational professionalism.” The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm’s process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization.

    Originality/value

    The paper provides insight into how auditors’ identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

  • 28.
    Brorstrom, Sara
    et al.
    Gothenburg University.
    Argento, Daniela
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Thomasson, Anna
    Lund University.
    Almqvist, Roland
    Stockholm University.
    Translating sustainable and smart city strategies into performance measurement systems2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 38, no 3, p. 193-202Article in journal (Refereed)
    Abstract [en]

    This paper shows how sustainable and smart strategies can be implemented in cities and how these strategies influence, and are influenced by, performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the authors present the case of Gothenburg in Sweden, where they interviewed the key actors involved in a new sustainability strategy. Translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 29.
    Bruhn, Alina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Hesselroth, Marcus
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Market Orientation: the effect of TMT shared leadership and perceived contextual discretion2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Ever since the 1960s, it has been argued that customer needs have to be a firm's core business purpose. One way for firm to achieve this, is through use of market orientation strategies. Recent research has found that shared leadership could have a positive effect on market orientation, as well as within top management teams. The ability that top management teams have to influence the organization, is further found to be effected by the level of discretion they operate within.

    This thesis seeks to explain the relationship between shared leadership within top management teams and market orientation, and how this relationship in turn might be contingent on perceived contextual discretion. This is done through a quantitative method, where a survey study is done on the top management teams in Swedish saving banks.

    The findings of this thesis show that shared leadership is positively related with market orientation, and that this relationship is not contingent on perceived contextual discretion. The variable of perceived contextual discretion was, however, found to have the effect of an independent variable with a strong positive direct effect on market orientation within the financial sector.

    One limitation of this thesis is that the statements for perceived contextual discretion has been developed only from concepts, and have not been tested in any previous study. This brings with it a risk that these statements did not measure the concept in the most optimal way.

    The theoretical contributions of this thesis are how perceived contextual discretion is found to have a direct effect on market orientation. This further imply that perceived contextual discretion has an effect on the level of market orientation within a firm. 

  • 30.
    Chow, Danny
    et al.
    England & Nordirland.
    Aggestam Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Denmark.
    the United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)2019In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814Article in journal (Refereed)
    Abstract [en]

    Purpose

    The objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

    Design/methodology/approach

    A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.

    Findings

    This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.

    Originality/value

    This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

  • 31.
    Chow, Danny S.L
    et al.
    England.
    Pollanen, Raili
    Canada.
    Rachel, Baskerville
    New Zealand.
    Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Danmark.
    Usefulness of consolidated government accounts: a comparative study2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 39, no 3, p. 175-185Article in journal (Refereed)
    Abstract [en]

    This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policymakers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.

  • 32.
    Culasso, F
    et al.
    Italien.
    D, Truant
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    To what extent can a business model be disclosed in the integrated report?2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to explore weather and to what extent a Business Model (BM) can be consolidated within the Integrated Report (IR) through the explication of the Balanced Scorecard (BSC) implemented by the organization. A longitudinal and explanatory case study was realized by focusing on an Italian listed public utility, operating in the electricity sector, which has recently implemented the IR and has adopted the BSC for internal managerial purposes for several years. Findings were analyzed through the lens of the BM definitions and theory, in conjunction with the attitude of Performance Measurement/Management Systems - such as the BSC - to adequately describe BMs. This paper unveils how the general pressure from financial markets to deeply disclose also non-financial information, and among this the adopted BM, finds a limit to its full applicability. Organizations still show resistance in fully communicating their competitive advantages and how their managers are responsible for the medium- to long-term goals. Findings reveal that the change in corporate reporting practices, achieved over time through the implementation of IR, does not completely force the top management to disclose the BM of the organization by communicating the internally adopted BSC to the market.

     

  • 33. Culasso, F
    et al.
    Truant, D
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Manzi, L
    To what extent can a business model be disclosed in the integrated report2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to explore weather and to what extent a Business Model (BM) can be consolidated within the Integrated Reporting (IR) through the explication of the Balanced Scorecard (BSC) implemented by the organization. A longitudinal and explanatory case study was realized by focusing on an Italian listed public utility, operating in the electricity sector, which has recently implemented the IR and has adopted the BSC for internal managerial purposes for several years. Findings were analyzed through the lens of the BM definitions and theory, in conjunction with the attitude of Performance Measurement/Management Systems - such as the BSC - to adequately describe BMs. This paper unveils how the general pressure from financial markets to deeply disclose also non-financial information, and among this the adopted BM, finds a limit to its full applicability. Organizations still show resistance to fully communicating their competitive advantages and how their managers are responsible for the medium- to long-term goals. Findings reveal that the change in corporate reporting practices, achieved over time through the implementation of IR, does not completely force the top management to disclose the BM of the organization by communicating the internally adopted BSC to the market.

     

  • 34.
    Danzinger, Georg
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Reichmann, Katharina
    Kristianstad University, Faculty of Business.
    How does the CSR engagement of CEO’s relate to TBL performance under the condition of a decentralized organizational structure?: An example of the largest German stock-listed corporations.2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Recently there has been a broad discussion with regards to Corporate Social Responsibility, its general purpose, and how it is publicly disclosed. The responsibilities for the engagement in CSR activities have been primarily vested with the CEO of organizations. Previous studies suggested an existing link between CEO’s CSR Engagement and TBL Performance. The dissertation aimed to explore the relationship between the CEO’s CSR Engagement and TBL Performance and to investigate the role of a decentralized organizational structure in this relation. A quantitative research approach in the form of archival data was carried out to measure CEO CSR Engagement and Decentralization of the 50 largest German stock-listed corporations by analyzing annual financial reports. Also, to measure total TBL Performance, media disclosure of the 50 largest German stock-listed corporations in the German newspaper Handelsblatt was analyzed. The results of the study showed that increased levels of the aspect Stakeholder Responsibility (a component of CEO CSR Engagement) positively impacted TBL Performance. Also, the study results indicated that a low level of Decentralization positively moderated the relationship between the aspect External Risk and Engagement (a component of CEO CSR Engagement) and TBL Performance. The dissertation extends already existing CEO leadership literature and measures organizational sustainability performance based on the concept of the Triple Bottom Line. Also, the application of organizational structure of Decentralization as a moderator between CEO CSR Engagement and TBL Performance contributes to already existing literature. By applying factor analysis to the CEO CSR related aspects to objectify the gathered data, this dissertation contributes methodologically.

  • 35.
    Dobija, Dorota
    et al.
    Poland.
    Gorska, Anna Maria
    Poland.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Strzelczyk, Wojciech
    Poland.
    Rational and symbolic uses of performance measurement experiences from Polish universities2019In: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 32, no 3, p. 750-781Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context. Design/methodology/approach Empirical data were gathered from four universities. This approach allows for a multilevel and comparative analysis based on the neo-institutional theory. The results are discussed alongside interdisciplinary literature on the use of PM in the public sector. Findings PM practices at universities have become increasingly popular on institutional, organisational and individual levels. The results indicate that different types of PM are used in universities and that the extent, and scope of PM used by various actors differ. Universities often use PM in a ceremonial and symbolic manner, with the aim of legitimising themselves externally as research-oriented institutions. The use of PM depends on both, exogenous factors (such as isomorphic pressures) and endogenous factors related to the different responses of organisations and individual actors (university managers, and academics). However, the analysis at the internal level reveals different attitudes and some resistance to the use of such kinds of PM. In universities with a local focus, the use of PM for rational decision-making is generally loosely coupled with the reporting performance for external accountability purposes. Moreover, the internal use of PM can be also symbolic. Originality/value The authors assume that the use of PM depends on a number of exogenous and endogenous factors. PM uses and users are discussed in the specific context of the higher education system in Poland. The four business school cases facilitate a comparative analysis of the similarities and differences in terms of the uses and users of PM in the context of internationally and locally oriented universities.

  • 36.
    Ekdahl, Pauline
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Magnusson, Charlotte
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Revisionsbyråernas etiska koder, levande eller döda dokument?: en kvalitativ fallstudie om hur etiska koder används för att säkerställa revisorns oberoende2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Historically, a number of scandals have been noted where auditors have been dependent on their clients. Although external actions such as legislation and regulation have evolved over time, the recurring problem of independence indicates that further actions may be needed. We have therefore chosen to look at the problem by focusing on the internal actions of the audit firms. The purpose of the study is, therefore, to understand how leading audit firms work with ethical codes as a control tool to ensure the auditor independence. To be able to understand the work, we look at how ethical codes are implemented in organizations and how they are used in the daily work.

     

    Based on a management control perspective, a qualitative case study has been executed. Semi-structured interviews have been used as a method to collect data. In total, six employees from two of the leading audit firms have been interviewed. With an abductive approach, the theoretical framework has been underlying, while the analysis still allowed new angles.

     

    The conclusions of this study are that audit firms incorporate the external rules into their internal codes of ethics and that the codes are implemented in organizations through the management control systems culture, action and personnel control. The ethical codes are implemented in the daily work and become a part of the organizational culture, integrated into systems and processes and guide the recruitment process. Audit firms thereby ensure the auditor independence by using ethical codes as a part of the control systems.

  • 37.
    Ekstrand, Joakim
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Westergren, Albert
    Kristianstad University, Faculty of Health Science, Research Environment PRO-CARE, Patient Reported Outcomes - Clinical Assessment Research and Education. Kristianstad University, Research Platform for Collaboration for Health. Kristianstad University, Faculty of Health Science, Avdelningen för sjuksköterskeutbildningarna och integrerad hälsovetenskap.
    Preventiva hembesök till seniorer – har vi råd att inte satsa?2019In: Svensk Geriatrik, no 1, p. 28-31Article in journal (Other academic)
  • 38.
    Elg, Ulf
    et al.
    Lunds universitet.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Lunds universitet.
    CSR: retailer activities vs consumer buying decisions2016In: International Journal of Retail & Distribution Management, ISSN 0959-0552, E-ISSN 1758-6690, Vol. 44, no 6, p. 640-657Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate how a retailer’s corporate social responsibility (CSR) activities and image influence consumer perceptions regarding the firm’s social responsibility, and how CSR aspects influence consumers buying decisions in store for a specific product.

    Design/methodology/approach – A qualitative case study method is used, including interviews, document studies and observations. The CSR approach of a Swedish retailer is investigated at corporate level and in the store, and how this interacts with the views of consumers as they make decisions regarding the purchase of a disposable product.

    Findings – The authors propose the concept CSR identity to capture the internal efforts and positioning that a retailer attempts to achieve. Store activities and external independent stakeholders will have a main influence on whether the identity is regarded as credible by consumers. Furthermore, factors such as self-image and influences from the social network will influence whether a consumer will be committed to prioritize CSR aspects in the store.

    Practical implications – Gaps between the retailer and the consumer perspective on CSR, particularly relevant for disposable, low-involvement products are identified. It is critical for retailers to be aware of and address these gaps.Originality/value – The study captures corporate level, store level and consumer behaviour for a single retailer and is able to reflect upon how specific activities from the retailer interact with consumer attitudes and activities in the store. The authors connect various streams of research on CSR andretailing into one consistent framework.

  • 39.
    Eneberg, Matilda
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Scortea, Johanna
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Brand new Image: a case study of engagement on Instagram during Melodifestivalen in Kristianstad2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Place branding is complex, and marketers need to find new ways in order of place branding. This thesis concerns communication on social media during an event, and its influence of place brand image. Place brand image is a very wide and complex concept. Therefore, this thesis focuses on three place attributes, namely, people, place, and pulse.

     

    The research purpose is to explore engagement on social media and how that may influence a place brand image. The thesis focuses on visual content in frame of Instagram feeds during an event. The context of this thesis is a case study of Melodifestivalen in Kristianstad. Through a qualitative research approach, Instagram posts were selected and analysed. Moreover, two focus groups were conducted to gain an additional perspective of how the participants perceptions of the city image communicated on Instagram and how the selected Instagram posts may contribute to the image of Kristianstad.

     

    Findings reveal that a city gains attention during an event to promote the city. By using an event as a marketing tool influence a place brand image to a favourable place by representing a allured city centre. Furthermore, the findings reveal that content created during an event is beneficial for a city.  This thesis adds insights to the field of event marketing being used as place branding. The main contribution of this thesis is understanding that an event can successfully be used as a marketing tool to influence a place brand image by stimulating engagement on Social media. 

  • 40.
    Eriksson, Jennifer
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Henriksson, Johanna
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Beware. Your good intentions might just come back to haunt you: an exploratory study examining sensitive CSR initiatives’ influence on brand image2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The refugee crisis is a current and wildly debated topic in the Swedish society today. As a result, companies that engage themselves in the topic experience both positive and negative reactions. Theory suggests that CSR initiatives in a western context suffer a greater risk of being interpreted as political. However, research on political CSR’s influence on brand image is scarce.    

     

    The purpose of this thesis is therefore to explore if brand image is influenced differently when companies engage in sensitive issues than with other CSR initiatives. In order to do so, a conceptual framework was developed through an extensive literature review of previous theorization about political CSR and brand image. A qualitative approach were implemented using an exploratory design, applied on an experimental method using online focus groups. 

     

    The findings suggest that when CSR becomes politically sensitive, stakeholders have a hard time to see the purpose of the initiative. They question whether the company is involved because of genuine interest. When an initiative’s genuineness is questioned the positive responses in regards to brand image, weakens. This genuineness is determined by four themes: self-interest, consistency, public celebration and sensitivity. However, the results in this thesis are somewhat inconclusive making it difficult to determine whether there is a difference between sensitive CSR and other CSR. The fictitious cases, however, indicate that there are differences relating to all four themes, however, the real cases cannot verify this.

     

     For future research we suggest three different options. Firstly, to examine the relation between sensitivity and responsibility, quantitatively. Secondly, to conduct a study examining other politically sensitive topics. Lastly, to conduct a similar study in hindsight of the refugee crisis, evaluating the effect involvement in sensitive political CSR has on brand image.

  • 41.
    Eriksson, Lars Torsten
    et al.
    Gävle University.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Jönköping International Business School.
    Naldi, Lucia
    Jönköping International Business School.
    Small business e-commerce development in Sweden: an empirical survey2008In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 15, no 3, p. 555-570Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to empirically explore small business e-commerce development and usage of the emerging ICT-infrastructure for e-commerce in Sweden. For more than a decade firms in countries with appropriate infrastructures in place have generally been able to exploit internet technologies for business purposes.

    Design/methodology/approach: The paper presents the results from a telephone survey on Swedish small businesses. The 160 firms surveyed were independent manufacturing firms in Sweden with a number of employees ranging from ten to 50 and a turnover not surpassing e 10 million. Data analysis was conducted using SPSS.

    Findings: The paper presents empirical data on e-commerce development among small businesses in Sweden. The study shows that a significant share of the studied firms have adopted internet technologies, but also that more than 70 per cent of the small businesses in the study have more than five years of experience of e-commerce. The study finds that small businesses in Sweden show remarkably high levels of e-commerce adoption. The study shows strong penetration of web site and e-mail use among small businesses in Sweden, but also that advanced applications are still not broadly applied.

    Originality/value: Statistics presented by the OECD have recurrently shown that the Scandinavian countries are in the lead as regards building an ICT infrastructure. Sweden’s leading position in ICT has been confirmed by several studies. Because of scarce resources and lack of knowledge, small businesses are generally known to be lagging in terms of ICT use. This study empirically explores small business e-commerce development in Sweden and contributes to the stream of research aiming at benchmarking e-commerce development

  • 42.
    Erlandsson, Lennart
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    LSS och dess tillämpning: En rapport om normbildningsprocesser i välfärdsrättsliga beslut2018Report (Other academic)
    Abstract [sv]

    Det har skrivits och debatterats mycket om Lagen (1993:387) om stöd och service till vissa funktionshindrade (LSS) sedan lagen trädde ikraft 1994. Reformen har ifrågasatts och dagens debatt handlar mycket om Försäkringskassans tillämpning när det gäller personers rätt till assistansersättning. Försäkringskassans tolkar LSS restriktivt och tillämpar egna interna styrdokument som bindande rättskällor trots att kassan inte har någon lagstiftningsmakt. Domar från Högsta förvaltningsdomstolen tolkas felaktigt av Försäkringskassan som gör praxis av individuella avgöranden.1 Regeringen menar att de inte kan påverka Försäkringskassans beslut utan har istället aviserat en lagändring. Frågan är då vad en lagändring kan få för konsekvenser i praktiken när myndigheterna utvecklar egna metoder i strid med det som kan betraktas som gällande rätt. Därför är det av intresse att studera myndighetsutövningen med fokus på den rättighetslagstiftning som LSS innebär. Rapporten bygger på tidigare studier i ämnet, där utgångspunkten är att LSS ska tillämpas utifrån legalitetsprincipen med lagens målsättning och rättighetskonstruktion som norm. I rapporten presenteras också en studie som handlar om kommuners tillämpning av LSS och de normer som styr tillämpningen, med visst fokus på insatser för personer med psykiska funktionsnedsättningar.

  • 43.
    Ferretti Lundgren, Johannes
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Saliuku, Alban
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Better safe than sorry: en empirisk studie av investeringsstrategier på Stockholmsbörsen och Micro-cap2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The financial crisis during 2007-2008 concerned investors internationally. The Swedish investors’ concern was reflected in the number of shareholders which decreased until 2014. From 2014 and until today the statistics shows that Swedish shareholders are increasing. One explanation could be the digitization that created solutions for investors to buy stocks more easily. But an increased availability does not necessarily mean that the knowledge also has increased. This is one of the reasons for the importance of spreading knowledge to investors and identify the best investment strategy for guidance.

    The purpose is to investigate the investment strategies value investing and growth investing. To find out the best investment strategy the thesis has used the two ratios P/E and P/B and historical share prices. The stocks that are included in this thesis is both from Stockholm Stock Exchange but also from Micro-cap. The thesis has used a quantitative research method when gathering all the necessary information and a deductive approach in relation to the theories. By using the presented ratios, the thesis could categories the stocks in the respective strategy.

    The superior investment strategy is value investing which tends to perform the best risk-adjusted return during the time 2012-2016. Value investing tends to perform the best return regardless if the portfolio contains only stocks from Stockholm Stock Exchange or both Stockholm Stock Exchange and Micro-cap. The result showed that growth investing had the most extreme returns and would have won if the result did not adjust for the risk taken.

  • 44.
    Fjelkner, Annika
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Högskolepedagogisk debatt: samarbetsinlärning och What makes foreign students happy?2018Collection (editor) (Other academic)
  • 45.
    Freij, Maria
    et al.
    Kristianstad University, School of Education and Environment, Avdelningen för Humaniora.
    Edfors, Ellinor
    Kristianstad University, Faculty of Health Science, Research Environment PRO-CARE, Patient Reported Outcomes - Clinical Assessment Research and Education. Kristianstad University, Faculty of Health Science, Avdelningen för sjuksköterskeutbildningarna och integrerad hälsovetenskap. Kristianstad University, Research Platform for Collaboration for Health.
    Ljung Djärf, Agneta
    Kristianstad University, School of Education and Environment, Avdelningen för Pedagogik. Kristianstad University, Faculty of Education, Research environment Learning in Science and Mathematics (LISMA).
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Rehnstam-Holm, Ann-Sofi
    Kristianstad University, Faculty of Natural Science, Research environment Man & Biosphere Health (MABH). Kristianstad University, Faculty of Natural Science, Avdelningen för miljö- och biovetenskap.
    Pedagogisk karriärstege vid Högskolan Kristianstad: några reflektioner från beredningsgruppens arbete2014Conference paper (Other academic)
  • 46.
    Gerberich, Johanna
    et al.
    Kristianstad University, Faculty of Natural Science, Avdelningen för mat- och måltidsvetenskap. Kristianstad University, Faculty of Natural Science, Research Environment Food and Meals in Everyday Life (MEAL).
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Olsson, Viktoria
    Kristianstad University, Faculty of Natural Science, Research Environment Food and Meals in Everyday Life (MEAL). Kristianstad University, Faculty of Natural Science, Avdelningen för mat- och måltidsvetenskap.
    Lidén, Alina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Learning teams' diversity and innovative capacity: the case of gastronomy students.2019Conference paper (Other academic)
    Abstract [en]

    Gastronomy program at Kristianstad University has since many years been working with innovative processes and have created a number of courses aimed at developing innovative generic skills among their students. One of such courses is “Creative concept and product development in the foodstuff”.  The course presents the students an opportunity to develop new and exciting food stuff products in team of learners. The course has now run for 4 years and students have expressed satisfaction with their innovative skill development and the usefulness of skills acquired in their future career.  While the course have received many positive evaluations, a systematic evaluation of its structure and implementation has not yet been performed. This project aimed at evaluating how different aspects of team work (e.g. diversity and experiences) relate to students' development of innovative skills within the course. The study’s theoretical base lays in the field of collaborative learning (e.g. Bruffee, 1993), team learning (Slavin, 1978) and well as acquisition of generic skills in the collaborative and team learning processes. The project utilized an Input-Process-Output (Ilgen, et al. 2005) model where exploration diversity, team process and self-perceived outcomes and relationship between those have been investigated by the means of qualitative and quantitative methods. Relying on the surveys and reflective diaries of the course participants the study showed how various diversity aspects of the teams related to their processes and self-assessed outcomes, as well as show how students reason about collaboration in diverse groups. Based on the findings the study puts forward suggestion of how to manage the team work in increasingly diverse classes in the institutions of higher education and which method both students and instructors could employ to rip the benefits of this diversity.  

  • 47.
    Grossi, Giuseppe
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kallio, Kirsi-Mari
    Finland & Linnaeus University.
    Sargiacomo, Massimo
    Italy.
    Skoog, Matti
    Stockholm University.
    Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: a literature review and research agenda2019In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

    Design/methodology/approach

    The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.

    Findings

    The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.

    Research limitations/implications

    This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.

    Originality/value

    The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.

  • 48.
    Grossi, Giuseppe
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mauro, Sara Giovanna
    Italy.
    Vakkuri, Jarmo
    Finland.
    Converging and diverging pressures in PBB development: the experiences of Finland and Sweden2018In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 20, no 12, p. 1836-1857Article in journal (Refereed)
    Abstract [en]

    This paper aims to provide institutional explanations for the development of performance-based budgeting (PBB). Particularly, we explore the tensions between converging and diverging pressures. By analysing PBB in two countries with significant experience with it, Finland and Sweden, the research explains why we observe only evolutionary changes in actual budgetary practices. Indeed, the introduction of this practice is part of a global reform process undertaken over decades by public sector organizations. Nevertheless, the countries still struggle with PBB and, despite global converging pressures, diverging pressures shape its development, challenging its implementation and use, and paving the way for evolutionary changes.

  • 49.
    Gudmundsson, Oskar
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Leteus, Joel
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Challenging coopetitive branding alliances: a study on how coopetitive branding affects consumers’ brand image2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The increased competitive intensity in several global markets has encouraged firms which traditionally compete, to also collaborate with each other, that is coopetitive branding alliances. Coopetitive branding has, to the best of our knowledge, not been researched from a consumer perspective.Does this mean that consumers remain unaffected when two competitors all of a sudden also collaborate?The purpose of this thesis is to explore how consumers’ brand images can be affected by firms’coopetitive branding strategies. With support from existing alliance literature and an empirical studycomprised of four focus groups, an abductive research approach is adopted.The findings indicate four distinct parameters, which can influence an alliance’s outcome, from theperspective of a consumer’s positive or negative brand image - which is a vital component in consumer-based brand equity. The contradictory nature of simultaneous competition and collaborationmakes coopetitive branding more or less desirable, from a consumer perspective, under differentcircumstances, which need to be acknowledged and managed by the partnering firms. A suggestionfor future research is to examine a wider consumer segment and not only students, to validate thetransferability of our findings.The results contribute to the strategic alliances theory, since existing research has not examinedthe consumer perspective and brand image in relation to coopetitive branding alliances. The resultscan also provide managerial guidelines for firms that wish to understand what elements of a coopetitive branding alliance creates value with consumers.

  • 50.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Lunds universitet.
    Från plan till handling: en analys av jämställdhets- och mångfaldsaspekter vid lektorstillsättningar2015In: Ledarutvecklingsprogramför kvinnor och män vid Lunds universitet 2013-2014: erfarenheter från ettgenusintegrerat ledarskapsprogram / [ed] K Widén & I Lövkrona, Lund: Lunds universitet , 2015, p. 47-61Chapter in book (Other academic)
    Abstract [sv]

    Den här rapporten analyserar bedömningsprocessen och bedömningskriterier i tillsättningsärenden av universitetslektorer vid Ekonomihögskolan vid Lunds universitet med särskilt fokus på sju tillsättningsärenden av universitetslektorer vid den Företagsekonomiska institutionen. Rapporten gör en genomgång av regelverket och lokala föreskrifter kring tillsättningar av universitetslektorer samt hur man på myndighetsnivå och på fakultetsnivå arbetar med jämställdhets- och mångfaldsperspektivet i tillsättningsprocesser. Syftet med rapporten är att identifiera förbättringsområden i rekryteringsprocessen ur ett jämställdhets- och mångfaldsperspektiv. Min slutsats är att fakulteten har identifierat märkbara brister i jämställdhet och mångfald bland de anställda och att man utifrån detta satt sig för att arbeta med aktiva jämställdhetsmål och aktiv rekrytering, men att man trots märkbara brister ändå vidmakthåller meritokratiska bedömningskriterier i bedömningsprocessen och att akademins formuleringar kring strävan att uppnå jämställdhet och mångfald inte har fått något nämnvärt genomslag i bedömningskriterierna.Stäng

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