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  • 1.
    Agevall, Lena
    et al.
    Linnaeus University.
    Broberg, Pernilla
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Linnaeus University.
    The new generation of auditors meeting praxis: dual learning's role in audit students' professional development2018In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed)
    Abstract [en]

    This paper explores whether and in what way “dual learning” can develop understanding of the relationship between structure/judgement and explores audit student’s perceptions of the audit profession. Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students’ experiences and understanding of the relationship between structure and judgement.

  • 2.
    Broberg, Pernilla
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Agevall, Lena
    Linnaeus University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande. Linnaeus University.
    The new generation of auditors meeting praxis2015Conference paper (Refereed)
    Abstract [en]

    This paper describes an exploratory study of whether and in what way ‘double-edged learning’ can develop from understanding the relationship between structure and judgment and thus capture students’ experience of the audit profession. The study is based on a focus group/individual interviews conducted with students performing their work-integrated learning assignments where they interact with auditors. Identifying two themes defined as Perceiving the profession and auditing and Entering into and forming in the audit profession derived from the data, it appears that when positioned within a work-integrated learning context, students develop awareness of the use of standards and checklists on one hand as well as the importance of discretional judgment on the other. Based on these results, we theorise as to how double-edged learning manifests itself in students’ experiences and understanding of the relationship between structure and judgment.

  • 3.
    Broberg, Pernilla
    et al.
    Linköping University.
    Ponamarev, Yuliya
    ESADE.
    Umans, Timurs
    Linnaeus University.
    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)
  • 4.
    Broberg, Pernilla
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Gerlofstig, Carl
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Balance between auditing and marketing: an explorative study2013In: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, E-ISSN 1879-1603, Vol. 22, no 1, p. 57-70Article in journal (Refereed)
    Abstract [en]

    This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 711 auditors in Sweden. The findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as approved or authorized auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as it used to. The findings of the study have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.

  • 5.
    Broberg, Pernilla
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Skog, Peter
    Emily, Theodorsson
    Auditors’ professional and organisational identities and perceived commercialisation in audit firms2014Conference paper (Refereed)
    Abstract [en]

    Purpose:

    The purpose of this paper is to explain how professional and organisational identities influence auditors’ perception of commercialisation in audit firms.

    Design/methodology/approach:

    The paper is based on a survey distributed to 3588 members of FAR, the professional institute for authorized public accountants, approved public accountants and other highly qualified professionals in the accountancy sector in Sweden, and answered by 374 of the professionals surveyed.

    Findings:

    Findings of the study indicate that commercialisation in audit firms is a three- dimensional construct consisting of market-, customer- and firm process orientations. The results of the study show that the stronger the auditors’ organisational identity, the more influence it has on auditors’ perception of all three dimensions of the increasing commercialisation of their firm. The increasing strength of that professional identity is shown to be reflected in the perception of their firm to be firm process oriented, while no effect is shown on the other two dimensions of commercialisation (market and customer orientations orientations).

    Originality/value:

    The paper presents a new conceptualisation and set of measures of audit firms’ commercialisation and shows how professional and organisational identities influence perception.

  • 6.
    Collin, Sven-Olof
    et al.
    Kristianstad University, School of Health and Society.
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Tagesson, Torbjörn
    Kristianstad University, School of Health and Society.
    Mechanisms of corporate governance going international: outlining a theory of and an initial test of the performance effects2008Conference paper (Refereed)
    Abstract [en]

    Globalisation includes international product markets and capital, but also involves internationalisation of corporate governance mechanisms. We propose that internationalisation of governance mechanisms is related to improved performance of the corporation. For example, listing at several stock markets implies pressure to improve information flow and stronger adherence to international standards, which will reduce possibility for slack. Recruiting top managers and board members from an international arena will, among other things, enlarge the market for managerial labour and the market for board members, presumably putting more pressure on present managers and board members, and increase the probability of finding an adequate new manager or new board members. An integrated EU would support the internationalisation of the mechanisms through reducing the transaction costs of Europeanization. An initial test on a sample of listed Swedish corporations indicates that the proposition could be rejected. Two main reasons can be found as an interpretation of the results 1.) that mechanisms with governance functions, such as capital structure and the board have several functions, and that the governance function is not always the most important one, and 2.) that governance mechanisms cannot be analysed in isolation, since they are included in a coherent corporate governance strategy.

  • 7.
    Collin, Sven-Olof
    et al.
    Linnaeus University.
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Tagesson, Torbjörn
    Linköping University.
    Mechanisms of corporate governance going international: testing its performance effects in the Swedish economy, 20042013In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 8, no 1, p. 79-101Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.

    Design/methodology/approach – The paper is based on the data collected from annual reports of the year 2004, from all 239 Swedish corporations listed on the Stockholm Stock Exchange, on which a quantitative analysis was performed.

    Findings – The findings suggest that internationalisation of corporate governance does not have a straightforward influence on firm performance, which can be due to: the fact that mechanisms with governance functions have several functions, of which governance is but one; and the fact that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.

    Originality/value – The paper is the first to investigate the corporate governance mechanisms' internationalisation issue.

  • 8.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Högskolor tvingas godkänna examensarbeten2017In: Svenska Dagbladet, ISSN 1101-2412, no 24 januariArticle in journal (Other (popular science, discussion, etc.))
  • 9.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Revisorn behöver mer ekonomi, inte mindre2017In: Svenska dagbladet, ISSN 1101-2412, no 16 oktoberArticle in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Det är inte en bra väg att försämra revisorernas kunskaper i ekonomi. Kvaliteten i revisionen får inte bli lidande, skriver Sven-Olof Yrjö Collin och Timurs Umans i en replik.

  • 10.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Tagesson, Torbjörn
    Linköping University.
    Producing academic theses: the Kristianstad model2016In: Scientific works / [ed] Ekaterina Astahova, Kharkov, Ukraine: Peoples Ukrainian Academy University Press , 2016, p. 441-462Chapter in book (Refereed)
    Abstract [sv]

    We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students´ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications.

  • 11.
    Edfors, Ellinor
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Hälsovetenskap II.
    Freij, Maria
    Kristianstad University, School of Education and Environment, Avdelningen för Humanvetenskap.
    Ljung-Djärf, Agneta
    Kristianstad University, School of Education and Environment, Avdelningen för Pedagogik.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Rehnstam-Holm, Ann-Sofi
    Kristianstad University, School of Education and Environment, Avdelningen för Naturvetenskap.
    Pedagogisk karriärstege vid Högskolan Kristianstad – några reflektioner från beredningsgruppens arbete2014Conference paper (Other academic)
  • 12.
    Johanna, Sylvander
    et al.
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Linköping University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Lindberg, Rebecca
    Kristianstad University.
    Strategic stakeholder management and its effects on non-financial performance in non-profit organizations – a study on Swedish golf clubs2016Conference paper (Refereed)
  • 13.
    Lauring, Jakob
    et al.
    Danmark.
    Paunova, Minna
    Danmark.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Butler, Christina
    Storbritannien.
    Zander, Lena
    Uppsala University.
    Team-based global organizations: the future of global organizing: openness to language and value diversity fosters multicultural team creativity and performance2014Conference paper (Refereed)
  • 14.
    Li, Hezun
    et al.
    American University.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Corporate governance of entrepreneurial firms: a systematic review and research agenda2018Conference paper (Refereed)
  • 15.
    Mohammadi, Ali
    et al.
    Royal Institute of Technology.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Wennberg, Karl
    Linköping University.
    Board’s human and social capital and performance in entrepreneurial ventures2016Conference paper (Refereed)
  • 16.
    Nilsson, Desiree
    et al.
    Malmö University.
    Svenner, Maria
    Malmö University.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Naldi, Lucia
    Jönköping University.
    Segerling, Tommy
    Södertörn University.
    How do we succeed?: discussing bachelor and master theses2017Conference paper (Other (popular science, discussion, etc.))
  • 17.
    Ponamarev, Yuliya
    et al.
    ESADE.
    Shen, Wei
    Ariziona State University.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Increase in board monitoring and firm performance: an alternative perspective2018Conference paper (Refereed)
  • 18.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Shen, Wei
    USA.
    Umans, Timurs
    Linnaeus University.
    Board Monitoring and Shareholder Wealth: strategic Opportunity vs. Managerial Opportunistic Costs2016Conference paper (Refereed)
  • 19.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Umans, Timurs
    Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande. Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    An integrative view on managerial discretion: a study of a Russian firm in transition2015In: Journal for East European Management Studies, ISSN 0949-6181, E-ISSN 1862-0019, Vol. 20, no 1, p. 36-67Article in journal (Refereed)
    Abstract [en]

    What are the forces that influence strategic managerial decisions in the contextof economic transition? In this paper, we analyse how strategic and governanceforces influence the degree of discretion perceived by managers operating in thecontext of the transition economy of Russia. An exploratory case study providesinsights about the managerial decision-making process in a transition economythrough the exploration of context-specific factors that shape the perceived degreeof managerial discretion. The findings of the paper redefine the concept,indicating the existence of a relationship between strategic and governanceforces and their joint influence on managerial discretion. Our results provide anumber of practical and theoretical implications for the managerial decisionmakingprocess in Eastern Europe.

  • 20.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Managerial discretion: balancing opportunities and threats2013Conference paper (Refereed)
  • 21.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Managerial discretion: balancing opportunities and threats2013In: Academy of Management Proceedings, ISSN 1543-8643, no 1, p. 13759-Article in journal (Refereed)
    Abstract [en]

    The concept of managerial discretion has previously been discussed in the two distinct fields of corporate governance and strategic management research. Strategy researchers view discretion as a scope of opportunities for managers to act upon, while the corporate governance view is that  discretion is a potential threat for a company. We attempt in this paper to unite previously divergent perspectives on the concept by building a comprehensive model that explains the antecedents of managerial discretion at organizational and environmental levels. Within this framework, we develop a typology of managerial discretion consisting of four distinct categories. We propose that the four categories of discretion will inform situations where managers will have different degrees of influence on organizational outcomes.

  • 22.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Managerial discretion: the missing link between governance and strategy2015Conference paper (Refereed)
  • 23.
    Sarwary, Zahida
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Igelström, Bengt
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Professionalism and relationship quality in banks: SME perspective2013Conference paper (Refereed)
    Abstract [en]

    The aim of the paper is to understand how SMEs perceive professionalism its influences on the customer loyalty of the banks they work with. This is being explored through investigating the black box found in the relationship between these two concepts. The paper hypotheses that corporate image and relationship quality are the intervening variables in the professionalism relationship to customer loyally, while switching barriers are then serve as moderators of the relationship between corporate image and relationship quality and customer loyalty. The paper is based on a survey answered by 335 owners of SMEs in Sweden. The findings of the paper indicate that 1) increasing perception of banks’ professionalism has a positive impact on banks’ corporate image and on the relationship quality SME possesses, 2) increasing positive perception of the banks’ corporate image and increasing relationship quality leads to higher customer loyalty, 3) switching barriers do not moderate the relationship between perceived corporate image and relationship quality of the bank SME works with, 4) that perceived corporate image and relationship quality mediate the relationship between perceived professionalism of the bank in its influence on customer loyalty of SME to its bank.

  • 24.
    Schmidt, Manuela
    et al.
    Kristianstad University, School of Health and Society.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Experiences of well-being among female doctoral students in Sweden2014In: International Journal of Qualitative Studies on Health and Well-being, ISSN 1748-2623, E-ISSN 1748-2631, Vol. 9, p. 23059-Article in journal (Refereed)
    Abstract [en]

    The aim of this study was to explore how female PhD students experience and perceive their well-being. Focus groups were conducted with female PhD students employed at a Swedish university. The study was performed using a phenomenological hermeneutic approach based on the concept of the lifeworld, used as both a philosophical perspective and a methodology. Three main themes emerged from the analysis: being true to oneself, being in the sphere of influence, and performing a balancing act. By unfolding these themes, the study shows that perceptions and experiences of well-being in female PhD students are a multifaceted phenomenon and materialize through interaction of different aspects of ‘‘self ’’ (agent) and ‘‘others’’ (structure). As well as illustrating these perceptions and experiences, the study also presents female PhD students’ conceptualization of their well-being, expressed in terms of a white-water rafting metaphor.

  • 25.
    Smith, Elin
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Organizational ambidexterityat the local government level: the effects of managerial focus2015In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 17, no 6, p. 812-833Article in journal (Refereed)
    Abstract [en]

    The aim of this article is to explore how managerial focus influences organizational ambidexterity in different organizational forms at the local government level. An entrepreneurial, leadership, or stakeholder managerial focus will each find reflection in the simultaneous pursuit of exploration and exploitation of resources, and the influence will differ with the organizational form, i.e. whether a local government administration (LGA), or a local government corporation (LGC). Hypotheses are tested on Swedish public organizations operating in the waste management and water and sewerage industries. The findings indicate that LGCs have higher levels of organizational ambidexterity, and that the determinants differ from those in LGAs.

  • 26.
    Sylvander, Johanna
    et al.
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Linköping University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Lindberg, Rebecca
    The effects of strategic stakeholder management on non-profit organizations' reputation2016Conference paper (Refereed)
  • 27.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Cultural diversity and firm performance: mediating role of ambidextrous orientation2012Conference paper (Refereed)
  • 28.
    Umans, Timurs
    Kristianstad University, School of Health and Society.
    Cultural diversity in top management teams and organisational performance: black box revisitedArticle in journal (Other academic)
  • 29.
    Umans, Timurs
    Kristianstad University, Department of Business Administration.
    Cultural diversity in top management teams: models, methods, definitions2007Report (Other academic)
    Abstract [en]

    This article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilised within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualisation of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods as well as conceptualisation and measurement of culture. Key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalisation of culture and exploration of the black-box of team processes.

  • 30.
    Umans, Timurs
    Kristianstad University College, School of Health and Society.
    Research angles on cultural diversity in top management teams2009In: Problems and Perspectives in Management, ISSN 1727-7051 , Vol. 7, no 1, p. 90-105Article in journal (Refereed)
    Abstract [en]

    Article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilized within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualization of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods, as well as conceptualization and measurement of culture. The key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalization of culture and exploration of the black-box of team processes.

  • 31.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Top management team’s cultural diversity and firm performance: the mediating role of ambidextrous orientation2013In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 11, no 1, p. 882-891Article in journal (Refereed)
    Abstract [en]

    This  paper examines the  influences of  cultural diversity in  the top management team (TMT) on organizational performance. The link between the two is investigated through the path dependency model, where firm ambidextrous orientation serves  an intervening role. The  results of  the  study suggest that TMT cultural diversity will have a negative influence on firm performance due to the decreasing degree of ambidextrous orientation being a result of TMT diversity. The study is based on the  survey  filled  out  by  82  CEO  of  Danish  and  Swedish  listed  corporations. Studies  theoretical contribution is expressed in uncovering the mediating role of firm’s ambidextrous orientation on the TMT diversity – performance relationship.

  • 32.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Andersson, William
    Planken, William
    Genell, Kristina
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Smith, Elin
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Top management team’s shared leadership, organizational control systems and organizational ambidexterity: study of Swedish municipal corporations2016Conference paper (Refereed)
  • 33.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Collin, Sven-Olof Yrjö
    Linnaeus University.
    Nilsson, Sofie
    Kristianstad University, School of Health and Society.
    Olsson, Emma
    Kristianstad University, School of Health and Society.
    Organization culture and well-being of Swedish auditors2015Conference paper (Refereed)
    Abstract [en]

    The paper explores relationship between organizational context and auditors’ well-being. Where organizational context is explored through the prism of three types of organizational culture: clan, hierarchy, adhocracy and market and well-being represented by job satisfaction, life satisfaction and life balance. The study is based on the survey of 209 Swedish auditors performed in spring 2014, and explored the relationship between organizational context and auditors’ well-being by the means of correlations and multiple regression analysis. Results of the study indicate that clan organizational culture is the strongest positive driver of auditors’ well-being. Study also indicates that hierarchy culture has a positive effect on auditors’ job satisfaction, while market culture has a negative influence on auditors’ life balance. Findings of the study have implications for both theory and practice, in that it established the link between different aspects of organizational context and auditors’ well-being consequently suggesting human resource strategy of managing organizational context to auditing firms.

  • 34.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Fjelkner, Annika
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Diversity and learning outcomes in student dyads during work integrated learning projects2015Conference paper (Refereed)
  • 35.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Schmidt, Manuela
    Kristianstad University, School of Health and Society, Avdelningen för Hälsovetenskap II.
    Nilsson, Sofie
    Kristianstad University.
    Olsson, Emma
    Kristianstad University.
    Feeling well by being together: study of Swedish auditors2016In: Work: A Journal of Prevention, Assessment & Rehabilitation, ISSN 1051-9815, Vol. 54, no 1, p. 79-86Article in journal (Refereed)
    Abstract [en]

    Background: As guardians of the public interest, auditors represent a unique occupational group. The group that has shown to experience high level of stress and overload often being associated with environmentally imposed responsibility as well as organizationally imposed performance demands. It is the later aspects, represented by the concept of organizational culture, that is being highlighted in this papers and its relationship to auditors well-beingOBJECTIVES:The paper aims to explore organizational culture as an antecedent of auditors' well-being, which is assumed to have important consequences for the quality of auditors' work.Methods: This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two.Results: The results of the study suggest that increasing the degree of collectivistic organizational culture has a positive relationship with three aspects of well-being: Job satisfaction, life balance and life satisfaction.Conclusions: This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

  • 36.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Schmidt, Manuela
    Kristianstad University, School of Health and Society, Avdelningen för Hälsovetenskap II.
    Nilsson, Sofie
    Kristianstad University, School of Health and Society.
    Olsson, Emma
    Kristianstad University, School of Health and Society.
    Feeling well by being together: study of Swedish auditors2015Conference paper (Refereed)
    Abstract [en]

    As guardians of the public interest, auditors represent a unique occupational group. The paper explores organizational culture as an antecedent of auditors’ well-being, which is assumed to have important consequences for the quality of auditors’ work.This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two.The results of the study suggest that increasing the degree of collectivistic organizational culture has a positive effect on three aspects of well-being: job satisfaction, life balance and life satisfaction.This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

  • 37.
    Umans, Timurs
    et al.
    Kristianstad University, Department of Business Administration.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Tagesson, Torbjörn
    Kristianstad University, Department of Business Administration.
    Ethnic and gender diversity, process and performance in groups of business students in Sweden2007Report (Other academic)
    Abstract [en]

    This paper investigates the complex interrelation between ethnic and gender diversity, process and performance in groups of business students. The paper is based on an empirical survey of business students working on a complex assignment in groups of two to five in a small Swedish university. The results indicate that gender diversity leads to positive group outcomes, while ethnic diversity appears to create negative group outcomes. Intervening process variables, such as group communication, conflict and problem solving were found to be strongly influenced by diversity, or to strongly influence group outcomes. While the non-influence of intervening variables can probably be explained by methodological difficulties, the negative outcome for ethnic diversity indicates a need to help students better manage ethnic diversity in order to reap its benefits.

  • 38.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Tagesson, Torbjörn
    Kristianstad University, Department of Business Administration.
    Ethnic and gender diversity, process and performance in groups of business students in Sweden2008In: Intercultural Education, ISSN 1467-5986, E-ISSN 1469-8439, Vol. 19, no 3, p. 243-254Article in journal (Refereed)
    Abstract [en]

    This article investigates the complex interrelation between ethnic and gender diversity, process and performance among groups of business students. The article is based on an empirical survey of business students working on a complex assignment in groups of two to five in a small Swedish university. The results indicate that gender diversity leads to positive group outcomes, while ethnic diversity appears to create negative group outcomes. Intervening process variables, such as group communication, conflict and effectiveness in problem solving, were not found to be influenced by diversity, or to influence group outcomes. While the non-influence of intervening variables can probably be explained by methodological difficulties, the negative outcome for ethnic diversity indicates a need to help students better manage ethnic diversity in order to reap its benefits.

  • 39.
    Umans, Timurs
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Kockum, Martin
    Kristianstad University, Faculty of Business.
    Lindberg, Sofie
    Nilsson, Elin
    Digitalization in the banking industry and workers subjective well-being: contingency perspective2018Conference paper (Refereed)
  • 40.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Isolated islands in the upper apex of organisations: in search of interaction between the board of directors and the top management team2013In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 10, no 2, p. 80-90Article in journal (Refereed)
    Abstract [en]

    This paper reports on the interaction of compositional effects of boards of directors (BoD) and top management teams (TMTs) on firms' financial performance. Composition of both groups is investigated for cultural, age, tenure and gender diversity. We explore effects of demographic diversity in the two power groups on performance in interaction with each other by bringing in the similarityattraction paradigm to argue for the relationship. Study data are from consolidated financial statements in annual reports of listed Swedish corporations. Our findings suggest that while differences in gender, age and tenure diversities have no effect on firm performance, close alignment of cultural diversities of the BoD and TMT does have a positive effect of firm performance.

  • 41.
    Umans, Timurs
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Smith, Elin
    Kristianstad University, School of Health and Society. Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Andersson, William
    Kristianstad University, Faculty of Business.
    Planken, William
    Kristianstad University, Faculty of Business.
    Top management teams’ shared leadership and ambidexterity: the role of management control systems2018In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    Abstract [en]

    The study explores how top management teams’ shared leadership is related to organizational ambidexterity in public-sector organizations, theoretically and empirically considering how this relationship is contingent on the management control system. Using a sample of 85 Swedish municipal housing corporations, we find that shared leadership has a positive relationship with organizational ambidexterity in public-sector organizations. Moreover, increasing use of new public management control systems, based on combined reward and performance controls, positively moderates this relationship. The study also finds that traditional public management control systems, based on combined planning and administrative controls, do not moderate the relationship between top management teams’ shared leadership and organizational ambidexterity. Accordingly, this article contributes to the public and strategic management literature, as well as to managerial practice.

  • 42.
    Zander, Lena
    et al.
    Uppsala University.
    Butler, Christina
    Storbritannien.
    Mockaitis, Audra
    Australien.
    Herbert, Kendall
    Australien.
    Lauring, Jakob
    Danmark.
    Mäkelä, Kristiina
    Finland.
    Paunova, Minna
    Danmark.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Zettinig, Peter
    Finland.
    Team-based global organizations: the future of global organizing2015In: The future of global organizing: progress in international business research / [ed] Verbeke, Alain, van Tulder, Rob, Drogendijk, Rian, Bingley: Emerald Group Publishing Limited, 2015, 10, p. 227-243Chapter in book (Refereed)
    Abstract [en]

    Purpose

    We propose team-based organizing as an alternative to more traditional forms of hierarchy-based organizing in global firms.

    Methodology/approach

    Advancements in the study of global teams, leadership, process, and outcomes were organized into four themes: (1) openness toward linguistic and value diversity as enhancing team creativity and performance, (2) knowledge sharing in team-based organizations, (3) the significance of social capital for global team leader role success, and (4) shared leadership, satisfaction, and performance links in global virtual teams.

    Findings

    We identify questions at three levels for bringing research on team-based organizing in global organizations forward. At the within-team individual level, we discuss the criticality of process and leadership in teams. At the between-teams group level, we draw attention to that global teams also need to focus on relationships and interactions with other teams within the same global firm, for example, when sharing knowledge. With respect to the across-teams organizational level, we highlight how bringing people together in global teams from different organizational units and cultures creates the potential for experiential individual and team-based learning, while making the firm more flexible and adaptable.

    Theoretical implications

    The potential of the relatively underexplored idea of global team-based firms as an alternative to hierarchy open up questions for empirical research, and further theorizing about the global firm.

    Practical implications

    Practitioners can learn about organizational, team, and individual challenges and benefits of global team-based organizing.

    Originality/value

    A century-old dominant organizational form is challenged when moving away from hierarchy- and hybrid-based forms of organizing toward team-based global organizing of work.

1 - 42 of 42
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