Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and  development. An empirical  analysis  of  a  public  association  with  both public and  private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development  of  the  firm.  On  the  other  hand,  the  emphasis  of  the  control function of the board creates a strong management position, which could imply a dynamic development. Thus, our  main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.

The aim of the paper is to contribute to the study of efficient governance of PPPs through an inductive three case study analysis. The main conclusion is that efficient PPPs can be formed through adaptive governance by the resource priding partner, aimed at producing efficiency through specialisation, where the strategy is based on an intimate understanding of the partner’s market conditions and developed in the understanding that the strategy can influence the entrepreneurial spirit of the partners.

Corporate governance has been inclined to focus on the disciplining aspect of governance  mechanisms  on  listed  corporations.  We  claim  that  a  theory  of corporate governance has to consider the enabling aspects of the mechanisms, and has  to abandon the empirical focus on one single corporate governance structure, the company with privately transferable property rights. A model is proposed that through propositions explains the relationship between corporate governance   and   corporate   entrepreneurship   in   two   types   of   corporate governance  structures,  the  company  and  the  public  non-profit  association. Theoretically it is showed that different governance mechanisms influence risk behaviour  and  strategic  opportunism  differently,  indicating  that  governance mechanisms    have    the    capacity    to    restrain    and    stimulate   corporate entrepreneurship.

A theory based on property rights, predicting relationships between corporate governance mechanisms and corporate entrepreneurship, is developed in order to   explain  the   entrepreneurial  propensity  of   democratic  member-based associations. The theory is tested on riding school associations. The findings indicate that the risk attitude of an association is influenced by the size of the market for  managerial labour and the methods used in order to develop the manager of the organisation.

Corporate governance, CG, is mainly occupied with the disciplining aspects of governance system on listed corporations. Corporate entrepreneurship, CE, has been occupied with the enabling aspects of developmental activities within listed corporations and SMEs. The ambition of this paper is to present an integrated theory of CG and CE, claiming CG to have influence on CE. In order to reduce the complexity in this endeavour, the paper focuses on two CG mechanisms, the classical Chandlarian mechanisms of strategy and structure. The empirical focus abandons the commonly investigated listed corporations and focuses instead on the non-profit association and the privately held firm, active within the riding industry. The analysis indicates that the privately held firm and the non-profit association differ in characteristics of the CG mechanisms. However, these differences do not indicate significant different influence on CE.

The theoretical aim of the paper is to create a synthesis between the science of disciplining action, i.e., corporate governance (CG), and the science of enabling actions within an organisation, i.e., corporate entrepreneurship (CE). The major analytical concept used in the paper in order to fulfil the synthesising aim is window of entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated, mainly through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action if it experiences a situation that is interpreted as a threat, an opportunity, an organisational strength or a weakness. Among the factors influencing the window of entrepreneurship are CG mechanisms prominent. We explore the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board of directors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been showed that corporate entrepreneurship is a propensity that can be triggered and terminated.

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.

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.

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.

This article explores influential forces on public sector entrepreneurship in two different organizational forms: the local government administration and the local government corporation. In arguing for the need to consider the context of organizational form, this article presents a development beyond existing research on public entrepreneurship (PE) which so far has been conducted only to a limited extent. The inductive analysis identifies factors not previously perceived as influential on PE. These findings support the importance of distinguishing between organizational forms. Finally, the findings can be used for formulating hypotheses possible to test in larger research designs.

This article seeks to explain the determinants of public entrepreneurship (PE) in two different organizational forms: the local government administration (LGA) and the local government corporation (LGC). Determinants belonging to external environment, managerial characteristics, strategy, and internal environment are considered and hypotheses are presented for each theme. These are tested on data from Swedish LGAs and LGCs in the sectors of waste management and water and sewerage. The analysis indicates that PE can be stimulated in both LGAs and LGCs, but also restrained, at least in LGAs. Furthermore, LGCs appear to have a wider set of PE-determinants than LGAs.

The focus of this paper concerns gender composition in the governance structure of non-profit association. It is emphasised that the gender composition at the board of directors have influence on entrepreneurial activities. The board is however not only considered in its totality, including all board members, but a distinction is made between different positions that are assumed to have power to influence developmental activities. The analysis showed that the gender composition have influence on one of the two dimensions of entrepreneurial activities, indicating that a female dominance in democratic organisations can increase preferences for strategic opportunism. The analysis also showed that the power distribution within the board is an important aspect that might be in need to elucidate before one can investigate gender influences.

In today’s society, products and services are offered in a number of different organizational forms: leisure activities are offered by not-for-profit associations or privately held firms, waste disposal services by local government corporations or administrations, manufactured products and services by listed corporations or state-owned corporations. Independent of organizational form and type of products and services offered, the long-term survival and success of the organization should benefit from a governance system that supports the exploration of novel opportunities that are in line with the purpose of the organization. As such, an intertwinement between a governance system of an organization and the exploration of novel opportunities for the advancement of the organization is suggested. Aspects of governance can be found in the literature of corporate governance (e.g., Shleifer and Vishny, 1997) and tend to have a disciplining emphasis. Aspects of the exploration of novel opportunities can be found in the literature of entrepreneurship (Covin and Lumpkin, 2011; Zahra et al., 2000) and tend to have an enabling emphasis. The starting point for an intertwinement between governance and entrepreneurship is that organizations are present to serve the interests of the holders of property rights (sometimes diffusedly termed owners, members or, in agency theory, principals) and as such, entrepreneurship should be in accordance with and aligned to these interests. Corporate governance mechanisms serve as a way to align the interests of property rights holders, for example, as in agency theory, to align the interests of the principals and the agents (Schleifer and Vischny, 1997). Therefore, corporate governance mechanisms appear to be a relevant starting point for considering the influence on entrepreneurship at the organizational level, hereafter termed corporate entrepreneurship. Such an intertwinement is moreover in line with researchers’ identification of interesting and insufficiently explored topics (e.g., Caruana et al., 2002; Corbett et al., 2013; Lacetera, 2001; Phan et al., 2009).

This paper critically scrutinizes the key success factors and tools described in the partnering literature by exploring how they are implemented in a public–private partnering collaboration. In addition to this the paper investigates to what extent these tools facilitate the relationship between the parties in a partnering process. The empirical data consist of two longitudinal case studies. Both cases are large and complex urban development projects in the Swedish water and sewage industry. The results from the cases were ambiguous and positive; as well, some negative outcomes were present. Further, the processes were in both cases far from easy and it required a lot of effort from the parties in the collaboration to make the collaboration work and establish a culture based on trust, especially higher up in the organization. As could be expected, the reality is thus far more complex and cumbersome than previous studies indicate.

The purpose with this study is to analyze the applicability of partnering as a

form of collaboration in large urban development projects with focus on the

development of infrastructure for water and sewage in local governments.

More specifically, the purpose of the study have been to over a longer period

of time document the experiences from two urban development projects

using partnering for collaboration between local government and private

corporations. The researchers have followed the two projects in focus for the

study from beginning to end. The two projects studied are one in Sundsvall,

a collaboration between MittSverige Vatten and Skanska and one in Svinninge,

a collaboration between Roslagsvatten and NCC.

The analysis of the cases as well as the conclusions drawn focuses on

themes that have been identified as central for partnering in previous studies

as well as in this one. The themes are: the procurement process, organization,

financing, governance, the partnering process, culture, knowledge

transfer and evaluation. The study conducted shows that partnering has

positive effects when it comes to creating a flexible and problem oriented

project culture. This is something that is especially valuable in large and

complex projects where it is difficult to in advance specify project activities

as well as costs. In order to work, partnering require a culture characterized

by collaboration and mutual recognition of responsibility. To form a culture

is however something that takes time.

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.

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.

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.