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  • 1.
    Abu-Tour, Ajat
    et al.
    Kristianstad University, Faculty of Business, Department of Business.
    Iskandarani, Aicha
    Kristianstad University, Faculty of Business, Department of Business.
    Pandemins påverkan på revisionsprocessen: en kvalitativ studie om pandemins påverkan på revisorernas arbetsprocess och användningen av digitala verktyg2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The pandemic covid-19 had a major impact on the working life as workers are urged to comply with restrictions, which include distancing themselves from each other. This means that the auditors in this study had to work from home to reduce the spread of infection. The purpose of this study is to investigate how the covid-19 pandemic has affected the auditors work process and which digital tools have been used during the pandemic. A qualitative method has been used in the study to answer the research question and the purpose of the study. Six auditors from BDO, Frejs revisorer AB, PwC, EY and Mazars have been interviewed. Responses were then analyzed using the study's collection of theories. The collection of data is reported in the results chapter, which shows that the pandemic has affected the auditors both negatively and positively. What has been negatively affected is the auditors social working life, while the positive impact is that it has become more efficient to work from home. Finally, digital tools have been a great support in the auditors work process during the pandemic. Based on the empirical data collection, the pandemic could last many years. The theory in the study and the empirical data collection highlights the possibilities with digitization that makes the auditors independent of the workplace. The auditor’s well-being during the pandemic is what should be put in focus as the pandemic could last many years.

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  • 2.
    Adhikari, Pawan
    et al.
    England.
    Kuruppu, Chamara
    Norge.
    Ouda, Hassan
    Egypten.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Norge & Polen.
    Ambalangodage, Dayananda
    Sri Lanka.
    Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka2019In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    Abstract [en]

    This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews with public administrators, government accountants and members of professional accountancy bodies. The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt, Nepal and Sri Lanka at the implementation phase, including the bundling process, pro-innovation biases, informal and interpersonal networks, a boundary-spanning process, organisational communication, power disparity, and dominance. As a result, public sector accounting reforms have resulted in resistance, internal conflicts and unintended consequences, including the fabrication of results, in all three countries without any evidence of yielding better results for public sector governance and accountability. Points for practitioners Public sector accounting practitioners should realise the importance of considering the specific contexts of emerging economies, including the power structures, communication channels, informal networks and communication flows, prior to the diffusion of reforms. When such contextual elements are de-emphasised, reforms would tend to encounter delay and resistance, ongoing reforms in Egypt, Nepal and Sri Lanka serving as examples. Also, instead of delegating power to professional accountants and expert groups, they can be employed as boundary spanners to facilitate communication with government accountants about the technical complexities of public sector accounting reforms. This may help establish an efficient communication network and strengthen interpersonal and informal networks, enabling reforms to pass through the diffusion trajectory without being stifled at the implementation phase.

  • 3. 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.

  • 4. 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.

     

  • 5.
    Aleksandrov, Evgenii
    et al.
    Norge.
    Bourmistrov, Anatoli
    Norge.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, 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 and accountability journal, E-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.

  • 6.
    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)
  • 7.
    Alm, Karin
    et al.
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Melén, Maria
    Kristianstad University, Library and Higher Education Development.
    Aggestam-Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Danmark.
    Advancing SDG competencies in higher education exploring an interdisciplinary pedagogical approach: exploring an interdisciplinary pedagogical approach2021In: International Journal of Sustainability in Higher Education, ISSN 1467-6370, E-ISSN 1758-6739, Vol. 22, no 6, p. 1450-1466Article in journal (Refereed)
    Abstract [en]

    Purpose – This study aims to explore an interdisciplinary pedagogical approach for advancing knowledge and understanding of the sustainable development goals (SDGs) at higher education institutions (HEIs).

    Design/methodology/approach – This qualitative study conducted an explorative experiment to elaborate on forms to advance a pedagogical approach that embeds sustainability. The design of the pedagogical project was explorative and interdisciplinary, using a predefined framework on key competencies for sustainability.

    Findings – The findings showed that an interdisciplinary approach can create a learning setting that stimulates students’ problem-solving competencies for sustainability-related issues. Students were trained in the five key sustainable competencies addressed by Wiek et al. (2011). Moreover, although it is not always possible to arrange an interdisciplinary pedagogical setting, this might be a key condition for the development of students’ key competencies regarding their understanding of the SDGs. Addressing the SDGs from an interdisciplinary perspective paved the way for the development of students’ strategic competencies, including systems thinking and anticipatory competencies. Practical implications – The pedagogical project, as an interdisciplinary explorative experiment, was shown to be a potentially suitable method to counteract “cherry-picking” approaches to teaching the SDGs at HEI.

    Originality/value – The pedagogical approach advanced in this paper, extends active learning and interdisciplinarity in higher education. The authors argue that this approach encourages students to take ownership of and responsibility for their learning process and indicates a changed mindset and behavior.

  • 8.
    Alm, Karin
    et al.
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Terman, Felix
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Sustainability in higher education: Mission (im)possible?!2019Conference paper (Other academic)
    Abstract [en]

    The need to include sustainability issues in Higher Education represents both a challenge and an opportunity! Being engaged as PRME Champions (Principles for Responsible Management Education), Högskolan Kristianstad has created an arena stimulating new teaching content and activities, and joint research projects with relevant impact for society. We invite participants to share experiences in how to implement sustainability in Higher Education Institutions! The topics are: - The extent to which sustainability can(not) be “integrated” in business programmes curricula - How to find “your best practice” of implementing sustainability - Pros and Cons of moving towards an inter-disciplinary approach - In what ways can(not) business administration contribute to the discussion about sustainable development

  • 9.
    Anell, Anders
    et al.
    Lunds universitet.
    Dackehag, Margareta
    Lunds universitet.
    Ellegård, Lina Maria
    Kristianstad University, Faculty of Business, Department of Business.
    Weak association between socioeconomic Care Need Index and primary care visits per registered patient in three Swedish regions2021In: Scandinavian Journal of Primary Health Care, ISSN 0281-3432, E-ISSN 1502-7724, Vol. 39, no 3, p. 288-295Article in journal (Refereed)
    Abstract [en]

    OBJECTIVE: The objective was to examine the association between primary care consultations and a Care Need Index (CNI) used to compensate Swedish primary care practices for the extra workload associated with patients with low socioeconomic status.

    DESIGN: Observational study combining graphical analysis with linear regressions of cross-sectional administrative practice-level data.

    SETTING: Three Swedish regions, Västra Götaland, Skåne and Östergötland (3.5 million residents). Outcomes were measured in February 2018 and the CNI was computed based on data for 31 December 2017.

    SUBJECTS: The unit of analysis was the primary care practice (n = 390).

    MAIN OUTCOME MEASURES: i) Number of GP visits per registered patient; ii) Number of nurse visits per registered patient; iii) Number of morbidity-weighted GP visits per registered patient; iv) Number of morbidity-weighted nurse visits per registered patient.

    RESULTS: The linear associations between the CNI and GP visits per patient were positive and statistically significant (p<0.01) for both the unweighted and weighted measure in two regions, but the associations were mainly due to 10 practices with very high CNI values. The results for nurse visits varied across regions.

    CONCLUSIONS: For most levels of the CNI, there was no association with the number of consultations provided. This result may indicate insufficient compensation, weak incentives to spend the money, decisions to spend the money on other things than consultations, or stronger competition for patients among low-CNI practices. The result of this observational study should not be taken as evidence against the possibility that the CNI adjustment of capitation may have affected the socioeconomic equity in GP and nurse visits.

    Key Points

    • Swedish primary care practices receive extra compensation for socioeconomically deprived patients but it is unknown how this affects service provision.
    • Practice-level data from three regions years 2017-2018 indicate weak or no relation between the socioeconomic burden and the number of physical consultations per patient.
    • Results are similar when adjusting for patients' morbidity levels, suggesting that the weak gradient was not explained by longer consultations.
    • The exception is that a small number of practices with very high burdens provide more consultations per patient.
    • The results may reflect insufficient compensation, lack of incentives, or funds being spent on other things than consultations.
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  • 10. Arefjevs, Ilja
    et al.
    Volkova, Tatjana
    Mavlutova, Inese
    Sarwary, Zahida
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Competence evolution in the contemporary financial sector2020Conference paper (Other academic)
  • 11.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Ethics and management control: unanswered questions for teachers2020Other (Other academic)
  • 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.
    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.

     

  • 13.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Beijer Brondén, Frida
    Perstorps kommun & DIDEC (Digital Innovation for Dementia Care).
    Lövstål, Eva
    Blekinge Tekniska Högskola.
    Nyfiken på: "Att framgångsrikt utveckla innovationer inom demensvården – erfarenheter från samverkansprojektet DIDEC"2020Other (Other (popular science, discussion, etc.))
  • 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.
    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.

     

  • 15.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    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 the organization. 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 and into management control systems.

  • 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.
    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.

  • 17.
    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.

    Download full text (pdf)
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  • 18.
    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.

     

  • 19.
    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 manager2019In: Organization & environment, ISSN 1086-0266, E-ISSN 1552-7417, Vol. 32, no 4, p. 484-507Article 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.

  • 20.
    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.
    Dobija, Dorota
    Polen.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The disillusion of calculative practices in academia2020In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 17, no 1, p. 1-17Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and contemporary tales of universities’ accountability”.

    Design/methodology/approach

    This paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing, it draws upon insights from previous literature in education, management and accounting, and other papers included in this special issue of Qualitative Research in Accounting and Management.

    Findings

    The literature review shows that a growing number of studies are focussing on the hybridization of universities, not only in terms of calculative practices (e.g. performance indicators) but also in relation to individual actors (e.g. academics and managers) who may have divergent values, and thus, act according to multiple logics (business and academic logics). It highlights many areas in which further robust academic research is needed to guide policy and practice developments in universities.

    Research limitations/implications

    This paper provides academics, regulators and decision-makers with relevant insights into the critical issues of using calculative practices in academia. Despite the negative effects have been observed in various disciplines, there is an evident perpetuation in the use of those practices.

    Originality/value

    This paper contributes to the ongoing debates on the disillusion of calculative practices in academia. Yet, positive changes can be achieved within the complex settings of “hybrid” universities when the apparent class division between academics and managers is bridged.

  • 21.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Department of Business.
    Einarson, Daniel
    Kristianstad University, Faculty of Natural Sciences, Avdelningen för datavetenskap. Kristianstad University, Faculty of Natural Sciences, Research environment of Computer science (RECS).
    Mårtensson, Lennart
    Kristianstad University, Faculty of Natural Sciences, Research environment Man & Biosphere Health (MABH). Kristianstad University, Faculty of Natural Sciences, Avdelningen för miljö- och biovetenskap.
    Persson, Christel
    Kristianstad University, Faculty of Education, Research environment Learning in Science and Mathematics (LISMA). Kristianstad University, Faculty of Natural Sciences, Avdelningen för miljö- och biovetenskap.
    Wendin, Karin
    Kristianstad University, Faculty of Natural Sciences, Research Environment Food and Meals in Everyday Life (MEAL). Kristianstad University, Faculty of Natural Sciences, Avdelningen för mat- och måltidsvetenskap. Danmark.
    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, Department of Nursing and Integrated Health Sciences. Lunds universitet.
    Integrating sustainability in higher education: a Swedish case2020In: International Journal of Sustainability in Higher Education, ISSN 1467-6370, Vol. 21, no 6, p. 1131-1150Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to unveil how sustainability is integrated into the courses/programmes ofhigher education institutions. The research question addressed is: how do academics representing differentdisciplines cooperate and engage in the work of integrating sustainability into their teaching programmes.Design/methodology/approach – This paper draws upon the notions of practise variation andinstitutional work from institutional theory and empirically focusses on the case of Kristianstad University(Sweden). This case is based on an autoethnographic approach and illustrates the experiences shared by sixcolleagues, representing different disciplines, engaged in implementing sustainability in their courses/programmes.Findings – The findings highlight how academics representing different disciplines, with specific traditionsand characteristics, face the sustainability challenge. Despite being bound by similar sustainable developmentgoals, differences across disciplines need to be acknowledged and used as an asset if trans-disciplinarity is theultimate goal.Research limitations/implications – Although the intrinsic motivation of individuals to work withsustainability might be a strong driver, the implementation of sustainability within courses/programmes andacross disciplines requires joint efforts and collective institutional work.Practical implications – By highlighting how academics engage in the work of integratingsustainability, this study emphasizes that managers of higher education institutions need to account for thetime and additional resources needed to ensure that academics effectively cope with sustainability. Intrinsicmotivation may not last if organizational structures and leadership are not supportive on a practical level andin the long run.

  • 22.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Fjelkner, Annika
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Library and Higher Education Development. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Kjellstrand, Indira
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Sjödahl, Anna-Karin
    Kristianstad University, Faculty of Business, Department of Business.
    Terman, Felix
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Introductory master’s module2020Conference paper (Other academic)
  • 23.
    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?

  • 24.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Research Platform for Collaboration for Business. Norge; Polen.
    Jääskeläinen, Aki
    Finland.
    Servalli, Stefania
    Italien.
    Suomala, Petri
    Finland.
    Governmentality and performance for the smart city2020In: Accounting, Auditing and Accountability Journal, ISSN 0951-3574, Vol. 33, no 1, p. 204-232Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals?

    Design/methodology/approach – This paper presents a longitudinal case study that uses an interventionist approach to investigate the possibilities and limitations of the use of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature.

    Findings – The findings address the benefits and criticalities confronting a smart city that introduces new performance measurement systems as a technology of government. Such technologies become problematic tools when the city network is characterised by a fragmentation of inter-departmental processes, and when forms of resistance emerge due to a lack of process owners, horizontal accountability and cooperation among involved parties.

    Research limitations/implications – This paper is based on a case study of a single smart city, and outlines the need for both comparative and multidisciplinary analyses in order to analyse the causes and effects of smart city challenges.

    Originality/value – This paper offers a critical understanding of the role of accounting in the smart city. The ineffectiveness of performance measurement systems is related to the multiple roles of such technologies of government, which may lead to a temporary paralysis in the achievement of smart city goals and programmes.

  • 25.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Department of Business.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Department of Business.
    Persson, Kamilla
    Kristianstad Univ, Dept Business, Kristianstad, Sweden..
    Vingren, Theres
    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.

  • 26.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Department of Business. Norge.
    Kaarböe, Katarina
    Norge.
    Vakkari, Jarmo
    Finland.
    Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden2020In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 32, no 5, p. 875-887Article in journal (Refereed)
    Abstract [en]

    Purpose

    This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

    Design/methodology/approach

    By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.

    Findings

    Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.

    Originality/value

    By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.

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  • 27.
    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.

     

  • 28.
    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.

  • 29.
    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.

  • 30.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Department of Business.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Department of Business. Linnaeus University.
    Håkansson, Patricia
    Johansson, Annika
    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.

  • 31.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    van Helden, Jan
    Nederländerna.
    Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?2020Other (Other academic)
    Abstract [en]

    Researchers in general and public sector accounting (PSA) researchers in particular are faced with increasing pressures to publish in international top journals. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members and decisions for funding research are impacted by publication metrics. This paper aims to unravel the impact of the increasing importance of publication metrics on the identity of PSA researchers. Identity of professions is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigations through interviews with senior researchers. The increasing importance of publication metrics can be seen as the major pressure. However, our findings reveal that various other pressures exist, especially publishing in niche journals, doing societally relevant work, conducting high-quality teaching and serving niche-specific audiences through research. Two basic reactions to competing pressures are observed. On the one hand, a conformance/adaption reaction to the major pressure, at the expense of other pressures (for instance, by adapting to the requirements of top accounting journals, and lessening connections with the PSA field). On the other hand, resistance to the major pressure in order to preserve values attached to the other pressures (for example, by ignoring pressures from publication metrics and remaining connected to the PSA field and its journals). In addition, we found in-between reactions, ranging from a balancing of competing pressures (for example, in two-pillar publication strategies), and a reinforcing reaction (for example, seeing work for practice as an input to high-quality research), to reshaping of work devices (e.g. by distinguishing between mixed research-teaching jobs and pure teaching jobs, and/or developing career paths for excellent teachers in addition to those for excellent researchers). Also manipulation strategies can be observed, such as recycling research outcomes in different publications. Finally, researchers sometimes show opposing reactions at the same time, such as adapting to more demanding publication targets and questioning those targets. There is no evidence for an identity shift towards an ‘academic performer’, because researchers are primarily inspired by problems of public sector organizations or society at large, though young scholars may be faced with too demanding publication targets, which could give rise to an identity shift of an ‘academic performer’.

  • 32.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    van Helden, Jan
    Nederländerna.
    New development: University managers balancing between sense and sensibility2021In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, p. 1-5Article in journal (Refereed)
    Abstract [en]

    This article discusses the ways that the trends of corporatization and commercialization have changed managerial roles in universities. The authors argue that we have gone too far with these trends and plea for redesigned management roles. Performance measurement systems relying on student polls for teaching and on journal metrics for research support managerial interventions. However, managers also need to acknowledge the autonomy and different capabilities of their staff members in order to get the best results. This article contributes to the debate about desirable management roles in universities in the light of a meaningful academic knowledge production.IMPACTThis article will be of interest to university managers because it encourages them to rethink their roles by considering the need to ensure the long-term survival of academia, to academics who wish to engage in managerial positions because it warns them against a mechanical use of performance metrics, and to academia in general because it stimulates everyone to ask: where are we going? Politicians will benefit from reading this article because it makes them aware of the consequences of favouring New Public Management (NPM) principles in academia.

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  • 33.
    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 (popular science, discussion, etc.))
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  • 34.
    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)
  • 35.
    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.
    Lidén, Alina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Om SLU Partnerskap Alnarp: igår, idag och imorgon. Vad, hur och varför2019Report (Other academic)
  • 36.
    Augustinsson, Sören
    et al.
    Kristianstad University, Faculty of Business, Department of Work Science. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Lidén, Alina
    Kristianstad University, Faculty of Business, Department of Business. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    On complexity and sensemaking: Cooperation, collaboration, and coordination in between organizations: Complexity, sensemaking and processes2021In: EGOS 2021, Amsterdam, 2021Conference paper (Other academic)
  • 37.
    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.

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  • 38.
    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.

  • 39.
    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.

  • 40.
    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.

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  • 41.
    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.  

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  • 42.
    Berggren, Pontus
    et al.
    Kristianstad University, Faculty of Business, Department of Business.
    Melin, Carl
    Kristianstad University, Faculty of Business, Department of Business.
    Är Big Four-företagen verkligen så illa att arbeta för?: en studie om de fyra största revisionsbyråernas förmåga att erbjuda tillfredsställande arbetsvillkor2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 43.
    Blix Germundsson, Lisa
    et al.
    Swedish University of Agricultural Sciences.
    Augustinsson, Sören
    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.
    Lidén, Alina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Lunds universitet.
    Collaboration in the making: towards a practice-based approach to university innovation intermediary organisations2020In: Sustainability, E-ISSN 2071-1050, Vol. 12, no 12Article in journal (Refereed)
    Abstract [en]

    The study aims to understand and explore situations of collaboration between various actors in connection with a university-driven innovation intermediary organisation, and how the intermediary organisation facilitates collaboration in the making. To this end, we employ a case of a university-driven long-lasting intermediary organisation within the agricultural and forestry sectors. We examine three collaborative situations, using practice-based research and process theories as theoretical perspectives. A narrative approach is adopted as the method of investigation. The findings are presented in a conceptual model where the structures of the intermediary organisation are translated into practices, against which individuals can develop their collaboration processes. It is concluded that collaboration in the making is formed in the interplay between structures, practices and processes in relations between people. This implies that the organising of collaboration should focus its attention not only on structures but also on the practices and processes formed between people. The study contributes to the understanding of the organising of university innovation intermediary organisations by untangling the relations between structures, practices and processes in situations of collaboration between people.

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  • 44.
    Blomqvist, Daniel
    et al.
    Kristianstad University, Faculty of Business, Department of Business.
    M. Hashem, Monawar
    Kristianstad University, Faculty of Business, Department of Business.
    The corona pandemic’s impact on the sales-function and the sales-associates ability to create value during a crisis: An exploratory study on the mobile-operator sector in Sweden2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The amount of people in Sweden who were made redundant during the corona pandemic exceeds both the Swedish financial crisis in 1990 and the global financial crisis in 2008.  The negative economic development led to more pressure on people to work harder and perform better in order for their firm to survive. The purpose of this thesis was to explore if and how the value creation process between service providers and their customers, from a business perspective, had been influenced by the corona pandemic.  A conceptual model based on service-logic was created to shed light on potential disruptions affecting the value creation. Empirical data was collected through qualitative approach using semi-structured interviews with sales-associates employed by a mobile-operator firm in Sweden. Findings resulted in five main insights of disruptions that impact the provider and its value-creation with its customers. These include managerial decisions, unreasonable goal-setting, social distancing, new provider-customer frictions and foot-traffic, which all stemmed from decisions taken by the firm and government restrictions.  

    This dissertation has contributed to additional insights in how the service-logic and its various concepts regarding value creation, from a firm’s perspective, is affected during a major crisis. The difficulties experienced by sales-associates during the corona pandemic is two-fold. The sales-associates have to adhere to decisions made by the firm which often leads to more pressure to perform, and the restrictions implemented by governments leads to poor conditions for creating customer-relationships in turn. These conditions impact the firm’s ability to facilitate and co-create value with its customers.

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  • 45.
    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.

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  • 46.
    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)
  • 47.
    Broberg, Pernilla
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Department of Business.
    Ponamarev, Yuliya
    ESADE.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Department of Business.
    Karlsson, Karoline
    Vinberg, Emmy
    Commercialization of audit firms and auditors’ subjective well-being2018Conference paper (Refereed)
  • 48.
    Broberg, Pernilla
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Tagesson, Torbjörn
    Linköpings universitet.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Jönköpings universitet.
    Antecedents of psychological well-being among Swedish audit firm employees2020In: International Journal of Environmental Research and Public Health, ISSN 1661-7827, E-ISSN 1660-4601, Vol. 17, no 10Article in journal (Refereed)
    Abstract [en]

    The attractiveness of audit firms as employers appears to have decreased in recent years and the audit profession is currently experiencing high employee turnover. A shortage of personnel increases the risk of long-term stress and illness. This paper therefore proposes audit firm employees' well-being as an important research topic and explores the antecedents of well-being of Swedish audit firm employees in comparison with those of other business professionals. Based on a nationwide survey of members of the Swedish association of business professionals, with a focus on psychological well-being (measured through General Health Questionnaire-12 (GHQ-12)), the study shows that the psychological well-being of the professionals in this study generally aligns with the results from similar studies in a Swedish context. However, the findings indicate that audit industry respondents have the lowest psychological well-being and that employer change, job satisfaction, and life satisfaction were the strongest antecedents of their psychological well-being.

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  • 49.
    Broberg, Pernilla
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). 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.
    Skog, Peter
    Baker Tilly Saxos AB Helsingborg .
    Theodorsson, Emily
    Swedish Tax Authority .
    Auditors’ professional and organizational identities and perceived commercialization in auditing firms2018In: Accounting, auditing and accountability journal, E-ISSN 0951-3574, 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.

  • 50.
    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.

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