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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 development2017In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170Article 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.
    Alexius, Susanna
    et al.
    Stockholms universitet.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Decoupling in the age of market-embedded morality: responsible gambling in a hybrid organization2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963XArticle in journal (Refereed)
    Abstract [en]

    This paper contributes to the understanding of hybrid organizations by refining the concept of decoupling as a strategic response to conflicting objectives and institutional expectations (Meyer and Rowan in Am J Soc 83:340–363, 1977). In today’s popular responsibility discourse one notes a hopeful “win–win” ideal that invites attempts, by companies in particular, to realize and balance conflicting values and to strive to fulfil both profit objectives and responsibility objectives. Although institutional theory has long acknowledged the strategic response of decoupling in organizational contexts, the potential of exploring and refining how this concept may be used to analyse strategic responses in the contemporary era of market-embedded morality has yet to be explored (Shamir in Econ Soc 37:1–19, 2008). There are good reasons to do so as the present-day discourse on the relation between the economy and morality offers a new set of options and challenges for legitimately responding to institutional demands. This paper draws on an explanatory, rich ethnographic and longitudinal case study of a Swedish fully state-owned company operating in the post 1990s gambling market. We suggest that contemporary hybrid organizations positioned at the crossroads of bureaucratic and market schemes of organizing, may find themselves in a particularly tight spot and seek legitimacy by decoupling—not only by adopting certain legitimizing structures, but also and increasingly with reference to market-embedded morality, a commoditizing of responsibility in their contested market setting. Based on the case findings, we suggest a distinction between organization-based decoupling and market-based decoupling and propose that market-based decoupling may be attractive to hybrid organizations owing to it being less sensitive to scrutiny and accountability claims. But at the same time, our findings indicate that market-based decoupling poses a risk to hybrid organizations, as it does not offer the same degree of legitimacy with key stakeholders/the general public as organization-based decoupling does.

  • 3.
    Alm, Karin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Traditionella undervisningsformers problematik och pedagogiska resurs2017In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, 16-24 p.Article in journal (Other academic)
  • 4.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Because change happens!: analyzing the change agent at work in legitimizing integrated reporting2016Conference paper (Other academic)
  • 5.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Helsinki: which performance for the Smart City?2017Conference paper (Other academic)
  • 6.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Outsourcing public services2016In: Global encyclopedia of public administration, public policy, and governance / [ed] Farazmand A., Springer, 2016, 1-7 p.Chapter in book (Other academic)
  • 7.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Culasso, E
    Italy.
    Truant, E
    Italy.
    Because change happens!: analyzing the change agent in legitimizing integrated reporting2017Conference paper (Other academic)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how a sustainability manager, embodying the role of change agent, legitimizes the implementation of Integrated Reporting. By focusing on an Italian public utility, operating in the electricity sector and listed on the Italian stock exchange, which has recently implemented the Integrated Report, this paper unveils how a voluntary change (i.e. the adoption of the Integrated Report) can be achieved thorough the legitimizing work carried out by a sustainability manager driven by strong intrinsic engagement, availability of resources and intense networking.

    Design/Methodology/Approach – The case study methodology was adopted to reach the purpose of this research. A longitudinal and explanatory case study was realized by analyzing data collected from different sources. Relevant information was extrapolated from various corporate documents, visit to the case organization and thirteen in depth interviews conducted with sustainability managers, finance managers, communication managers and human resources managers. After triangulating data, findings were analyzed through the lens of institutional entrepreneurship which is the branch of neo-institutional theory explaining how actors can drive substantial changes.

    Findings – This study uncovered how the adoption of Integrated Reporting – which requires a substantial change in organizational structure, processes and thinking – can be achieved over time through the perseverance of a sustainability manager who strives to legitimize his individual position and strengthen the value of the whole Corporate Social Responsibility (CSR) area within the organization. Such perseverance, necessary to initiate and achieve the desired change, can be successful when the change agent uses available resources and networking skills, to gain support from various groups with different power balances, and to enable people of different organizational areas to collaborate to the end of preparing the Integrated Report.

    Research limitations/implications – This research highlights that when people belonging to different organizational areas perceive the added value of implementing a substantial change, they engage in alternative practices and show availability to collaborate. Still, the reluctance to share strategic information in the light of its disclosure in the Integrated Report is perceived, meaning that bridging the gaps between finance and sustainability managers requires more efforts. The true transformation of organizational values and beliefs, in line with the ideas of Integrated Reporting, requires the full acceptance and practice of integrated thinking on each level of the organization.

    Practical implications – This paper shows that the voluntary implementation of Integrated Reporting is possible when the reporting tool is not only perceived as a disclosure document, but also as a vehicle that increases the awareness and sharing of corporate integrated value. People in different areas interact in a different way facilitating the horizontal integration of operational activities.

    Originality/Value – as an emerging phenomenon, literature has focused on many aspects of Integrated Reporting. This paper adds value to recent debates by focusing on how individual actors legitimize their projects within their organization by highlighting tensions and how they can be overcome to achieve the desired change.

  • 8.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Culasso, Francesca
    Italien.
    Truant, Elisa
    Italien.
    Competing logics in the expansion of public service corporations2016In: Utilities Policy, ISSN 0957-1787, E-ISSN 1878-4356, Vol. 40, 125-133 p.Article in journal (Refereed)
    Abstract [en]

    This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.

  • 9.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Jääskeläinen, A
    Servalli, S
    Soumala, P
    Governmentality and performance for the smart city2016Conference paper (Other academic)
  • 10.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Jääskeläinen, A
    Servalli, S
    Suomala, P
    Governmentality and performance for the smart city2016Conference paper (Other academic)
  • 11.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Jääskinen, S
    Servalli, S
    Soumala, P
    Governmentality and performance for the smart city2017Conference paper (Other academic)
    Abstract [en]

    By applying the Foucauldian “governmentality” framework (Foucault, 2009), and its bio-political implications (Foucault, 2008), and following an interpretivist approach, this paper aims at exploring how municipalities drive smart city programs in the pursuit of governmentality goals spanning from efficiency to societal impacts.

    We contend that cities striving for smart development engage in programs trying to direct or reorient practices towards desired aims, by adopting various tools (technologies of government) and involving a plurality of actors (governmental experts).

    By conducting a longitudinal case study with interventionist elements with reference to the City of Helsinki, we have addressed both the benefits and criticalities faced in Helsinki’s programs introducing new performance measurement systems as a technology of government. Our findings show that such technologies of government are useful, but also problematic tools, especially considering the fragmentation in inter- and intra-departmental operations characterizing smart cities and related forms of resistance.

  • 12.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, G
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within atransitional economy: the case of Estonia2017Conference paper (Other academic)
    Abstract [en]

    In the light of neo-institutional theory, and adopting the case-study research methodology, this paper explains the adoption of IPSASs for modernising public sector accounting in Estonia. This study reveals that the smooth – yet gradual – adoption of IPSASs-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, characterised by the transition from a Soviet-communist to a market economy and subsequent EU membership, and by the absence of past accounting practices which could potentially hinder the change.

     

  • 13.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, P
    The relationship between trust and contract within externalized public service provision: how does closeness matter?2015Conference paper (Other academic)
  • 14.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, P
    The relationship between trust and control within externalized public service provision: insights from the Estonian water sector2014Conference paper (Other academic)
  • 15.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, P
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    International harmonisation as a stimulus to change public sector accounting: evidence from the Estonian central government2014Conference paper (Other academic)
  • 16.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, P
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    The role of institutional entrepreneurs in the accounting change of a transitional economy2016Conference paper (Other academic)
  • 17.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, P
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    The role of institutional entrepreneurs in the accounting change of a transitional economy2016Conference paper (Other academic)
  • 18.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och Arbetsliv. Kristianstad Univ, Ctr Business Studies, Kristianstad, Sweden..
    Peda, Peeter
    Finland.
    Interactions fostering trust and contract combinations in local public services provision2015In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 28, no 4-5, 335-351 p.Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to explore the relationship between trust and contract in the context of externalized local public services provision. Design/methodology/approach - A multi-theoretical framework is used to analyse different combinations of control mechanisms (i.e. trust and contract) with reference to three cases of externalized water service provision in Estonia consisting of inter-organizational relationships between local governments and water companies with different ownership structures (public, private and mixed public-private). Findings - The relationship between trust and contract, which can either be substitutes or complements, or eventually erode each other, is contingent upon the capacity of interacting individuals (and related organizations) to keep interests aligned in water services provision. Originality/value - The relationship between trust and contract is analysed by considering the interactions between key actors within the underlying governance setting.

  • 19.
    Augustinsson, Sören
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Om teamutredning för bedömning av medicinska förutsättningar för hjälpbehov: förutsättningar, problem, hinder och framtida möjligheter2015Report (Other (popular science, discussion, etc.))
  • 20.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries2016In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 82, no 4, 763-783 p.Article in journal (Refereed)
    Abstract [en]

    Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.

  • 21.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    La consolidation dans le secteur public: méthodes et approches dans les pays de l'OCDE2016In: Revue international des sciences administratives, ISSN 0303-965X, Vol. 82, no 4, 801-820 p.Article in journal (Refereed)
    Abstract [fr]

    Les changements institutionnels survenus dans le secteur public se sont traduits par une decentralisation accrue des services publics. Seuls les veritables systemes de comptabilite generale et d’information comptable permettent de disposer a coup sur des informations consolidees dont ont besoin l’executif et le legislatif pour s’acquitter de leur mission dans la gestion financiere et la supervision des entites du reseau. Les comptes consolides (CC) peuvent contribuer a ameliorer l’imputabilite et la transparence vis- a-vis des parties prenantes internes et externes. Dans le present article, nous tentons de donner un apercu des methodes de consolidation utilisees dans les pays de l’OCDE. Nous nous interesserons aux methodes appliquees et aux principes directeurs qui sont appliques pour definir le perimetre de consolidation. Notre analyse se fonde sur une comparaison des exigences juridiques et des normes de consolidation, ainsi que sur les documents relatifs aux CC qui ont ete publies, en prenant pour reference les normes comptables internationales du secteur public (IPSAS).

  • 22.
    Broberg, Pernilla
    et al.
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Linköping University.
    Tagesson, Torbjörn
    Linköping University.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Gyllengahm, Niclas
    Kristianstad University, School of Health and Society. Grant Thornton.
    Mårtensson, Ola
    Kristianstad University, School of Health and Society.
    Explaining the influence of time budget pressure on audit quality in Sweden2017In: JOURNAL OF MANAGEMENT & GOVERNANCE, ISSN 1385-3457, Vol. 21, no 2, 331-350 p.Article in journal (Refereed)
    Abstract [en]

    This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is also related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit quality and could be used and expanded in future studies. The study also has practical implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.

  • 23.
    Broberg, Pernilla
    et al.
    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, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Agevall, Lena
    Linnaeus University.
    Work integrated learning in business education: Kristianstad model2017Conference paper (Other academic)
  • 24.
    Broberg, Pernilla
    et al.
    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, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Skog, Peter
    Theodorsson, Emily
    Auditors’ professional and organizational identities and perceived commercialization in auditing firmIn: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205Article in journal (Refereed)
  • 25. Brorström, S
    et al.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Almqvist, R
    Thomasson, A
    The influence of sustainable and smart strategies on performance measurement systems in a Swedish city2016Conference paper (Other academic)
  • 26. Broström, S
    et al.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Thomasson, A
    Almqvist, R
    Translating sustainable and smart strategies into performance measurement systems2017Conference paper (Other academic)
    Abstract [en]

    The aim of this paper is to investigate how sustainable and smart strategies are implemented at the city level and how these strategies influence and are influenced by performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the paper analyzes the city of Gothenburg (Sweden) where interviews and observations were carried out with key actors. The results show that translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 27.
    Capalbo, E
    et al.
    Italy.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Ianni, L
    Italy.
    Sargiacomo, M
    Italy.
    Financial Distress and Italian Local Governments2016In: Financial Distresses in Italian Public Administrations / [ed] M. Sargiacomo, London: McGraw-Hill Education International , 2016, 27-46 p.Chapter in book (Other academic)
  • 28.
    Caperchione, Eugenio
    et al.
    Italien.
    Demirag, Istemi
    England.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Public sector reforms and public private partnerships: overview and research agenda2017In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 41, no 1, 1-7 p.Article in journal (Refereed)
    Abstract [en]

    The purpose of this editorial paper is to introduce the special issue and outline its majorthemes. This special issue of Accounting Forum aims to stimulate interdisciplinary and critical research on public sector reforms, particularly in the context of Public Private Partnerships and other public sector organisations. The editorial also seeks to provide a research agenda and new directions for more research in the field, considering the ambiguities of this hybrid organisational forms and the complexity of accounting and accountability reforms.

  • 29.
    Collin, Sven-Olof
    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.
    Cooperation between university and society through research: the Kristianstad University research platform "Enterprising"2017In: Взаимодействие образовательных учреждений со стейкхолдерам: Веление времени / [ed] Astahova, E. V., Kharkiv: People's Ukranian Academy , 2017, 11-16 p.Chapter in book (Other (popular science, discussion, etc.))
    Abstract [en]

    In this paper I will discuss some issues concerning cooperation between academia and society in the context of the establishment of a cooperative research platform at Kristianstad University in Sweden. The platform aims at developing scientific knowledge and practical utility through cooperation between the university‟s resources, mainly its faculty, and practise in society, be it individuals or organizations, be it private, public or voluntary organisations.

  • 30.
    Collin, Sven-Olof
    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. Linnæus University.
    Haraldsson, Mattias
    Lund University.
    Tagesson, Torbjörn
    Linköping University.
    Blank, Veronica
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, 391-405 p.Article in journal (Refereed)
    Abstract [en]

    With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.

  • 31.
    Collin, Sven-Olof Yrjö
    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).
    Högskolan samverkar i stigande utsträckning2017In: Kristianstadsbladet, ISSN 1103-9523, no 18 januari, B2- p.Article in journal (Other (popular science, discussion, etc.))
  • 32.
    Collin, Sven-Olof Yrjö
    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.
    Högskolans uppgift förädla alla studiebegåvade2017In: Kristianstadsbladet, ISSN 1103-9523, no 13 oktober, B2- p.Article in journal (Other (popular science, discussion, etc.))
  • 33.
    Collin, Sven-Olof Yrjö
    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.
    Högskolor blir framgångsrika genom stark strategi2017In: Kristianstadsbladet, ISSN 1103-9523, no 20 september, B3- p.Article in journal (Other (popular science, discussion, etc.))
  • 34.
    Collin, Sven-Olof Yrjö
    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.
    Inte bara aktieägarorientering2016In: Dagens nyheter, ISSN 1101-2447, Vol. 12 decemberArticle in journal (Other (popular science, discussion, etc.))
  • 35.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Låt inte fondbolagen utöva politisk makt2016In: Dagens Industri, ISSN 0346-640X, no 160406Article in journal (Other (popular science, discussion, etc.))
  • 36.
    Collin, Sven-Olof Yrjö
    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.
    Olika rösträtt kan gynna entreprenörer2017In: Svenska dagbladet, ISSN 1101-2412, no 27 juni, 6- p.Article in journal (Other (popular science, discussion, etc.))
  • 37.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Ständigt på väg: Högskolan Kristianstad2016In: Kristianstadsbladet, ISSN 1103-9523, no 19 september, B3- p.Article in journal (Other (popular science, discussion, etc.))
  • 38.
    Collin, Sven-Olof Yrjö
    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.
    Togetherness as a governance system for guiding and developing the employees and the university2016In: Human resource potentials of modern educational systems: state of affairs and perspectives / [ed] E.V. Astahova, Khariv, Ukraine: People's Ukranian Academy , 2016, 26-31 p.Chapter in book (Other academic)
  • 39.
    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).
    Ahlberg, Jenny
    Linnaeus University.
    Berg, Karin
    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.
    Karlsson, Amelie
    Linnaeus University.
    The auditor as consigliere in family firm2017In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, 2-20 p.Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to develop and test a concept of auditor as consigliere in family firms, that captures additional functions to monitoring, those of advice, mediating, and conveying. Design/methodology/approach - The concept is tested through a survey conducted on 309 Swedish auditors. Findings - The data indicate that the consigliere role is generally not emphasized, indicating that auditors primarily perform the monitoring role of the audit. However, the authors do find indications of the auditor performing the consigliere role, through performing the advisory and mediating functions and, to a smaller degree, the conveying function. Research limitations/implications - The survey is limited in response rate and in separating governance situations from consigliere functions. Practical implications - With reservation for professional independence, the auditor as consigliere could be part of the governance of the family firm, but should be trained for this activity. Social implications - Regulators should pay attention to the consigliere role when, for example, stipulating compulsory rotation of auditors. Originality/value - The paper shows that the auditor is more than a monitor in family firms. The consigliere role, even if not at all dominating, has to be considered, at least in family firms.

  • 40.
    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.
    Edlund, Frida
    Linnéuniversitetet.
    Jönsson, Matilda
    Linnéuniversitetet.
    Byrårotation leder till strategisk prissättning2017In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 3, 34-35 p.Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Kravet på byrårotation kommer att leda till ökat inslag av strategisk prissättning av revision. Det skriver Sven-Olof Yrjö Collin och hans studenter Frida Edlund och Matilda Jönsson som undersökt frågan i ett examensarbete för civilekonomexamen.

  • 41.
    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.
    Ponomareva, Yuliya
    Uppsala universitet.
    Styrelsearvodena ökar med andelen kvinnor2017In: Svenska dagbladet, ISSN 1101-2412, no 29 marsArticle in journal (Other (popular science, discussion, etc.))
  • 42.
    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.
    Ponomareva, Yuliya
    Linnaeus University.
    Ottosson, Sara
    EY, Stockholm.
    Sundberg, Nina
    Swedish Agency for Economic and Regional Growth, Jönköping.
    Governance strategy and costs: board compensation in Sweden2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 3, 685-713 p.Article in journal (Refereed)
    Abstract [en]

    Shareholders are not identical, but differ in their objectives and actions. One difference is the level of delegation of the principal functions to the board, which we suggest can be observed through the level of directors’ compensation. We analyze the difference in board compensation through the concept of governance strategy and suggest two distinct categories of shareholder strategies: the company governance strategy and the financial governance strategy. These strategies create different distributions of governance costs, which we separate into principal costs and agency costs. We claim that the financial governance strategy adopts a higher level of delegation, which implies that the principal costs are assumed by the corporation and that agency costs are higher. This in turn can explain the higher compensation for the directors of the board compared to compensation under the company governance strategy. We test our hypothesis using a three-year panel of Swedish listed corporations and find that shareholders pursuing a financial governance strategy are associated with higher levels of board compensation. These findings suggest the existence of differences in governance strategies, reflected in governance costs through board compensation, among different types of shareholders in a corporation.

  • 43.
    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.))
  • 44.
    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.

  • 45.
    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, 441-462 p.Chapter 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.

  • 46.
    Culasso, F
    et al.
    Italy.
    Giacosa, E
    Italy.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Smart City initiatives in Italy: a case study of Turin2016In: Managing globalisation: new business models, strategies and innovation / [ed] Vrontis, D., Bresciani, S., and Rossi, M., Newcastle: Cambridge Scholars Publishing , 2016, 138-155 p.Chapter in book (Other academic)
  • 47.
    Daun, Karin
    et al.
    Kristianstad University, School of Health and Society.
    Olsson, Lisa
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Generation Ys investeringsbeteende: En kvantitativ studie om demografiska faktorers påverkan på långsiktig finansiell planering2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Generation Y is the cohort that are facing the risk of being affected if the public pension system runs out of funds. Luckily enough time are at their favor with roughly 30 years until retirement. By creating a better understanding about what factors effects the individual investor the most it becomes easier to motivate a higher level of saving and investments. That can prevent an increased number of elderly living in poverty.

    Previous research has for a long period of time studied different aspects of invest behavior. The aim of the thesis is to explain the impact of different demographical factors on the long term financial planning behavior of Generation Y in comparison with Generation X. The study was performed with a quantitative method, a positivistic philosophy and deductive approach. The results show that the only demographic factors affecting Generation Y are age and ethnicity. Other variables affecting the investment behavior was financial knowledge and overconfidence.

    The key conclusion is that demographic factors does not affect Generation Y to the same extent as with previous Generations. Financial knowledge on the contrary turns out to be the singlehanded most affecting factor on the long term financial planning of the Generation. 

  • 48.
    Ehliasson, Kent
    et al.
    Kristianstad University, School of Health and Society.
    Ericsson, Ulf
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Forskningsmiljön Människa - Hälsa - Samhälle (MHS). Kristianstad University, Research Platform for Collaboration for Health.
    Bengtsson Tops, Anita
    Kristianstad University, School of Health and Society, Avdelningen för Sjuksköterskeutbildningarna. Kristianstad University, Research Platform for Collaboration for Health.
    Support to individuals with comprehensive disabilities: ideas in the Swedish Disability Act2016In: Scandinavian Journal of Disability Research, ISSN 1501-7419, E-ISSN 1745-3011, Vol. 18, no 3, 234-244 p.Article in journal (Refereed)
    Abstract [en]

    The purpose of this study was to determine and describe the ideas, that is, a mental construction of perceived reality and values, which are expressed in the Swedish Disability Act and its Government Bill. By means of text analysis, four concepts of reality and values have been identified: (1) Citizenship and justice, (2) The collective and integration, (3) The individual and autonomy, and (4) Decentralization and power shifts. The study also shows that social rights and social citizenship have been strengthened via legislation for individuals with comprehensive disabilities. It is also demonstrated that there is considerable room in the legislation for conflicts between the two concepts and values of collective/integration and the individual/autonomy. It can also be observed that there is a considerable risk that citizens are not treated in a similar manner as regards the interpretation and application of the Disability Act, which may lead to lack of legal security.

  • 49.
    Eliasson-Olsson, Jennie
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Kiiskinen, Perttu
    Kristianstad University, School of Health and Society.
    Kunskap vs. Professionalism: Hur utvecklas revisorns kunskaper genom karriären?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Existing literature has highlighted that an auditor has an important role in the market oriented society. The objective of audit is to create stability on the financial markets, as the auditor has the function of an impartial controller of the information that companies disclose to their stakeholders. Some studies argue that, to be able to perform this mission, auditors need knowledge in several areas during their career. Within the profession there are well established titles such as assistant, senior, manager and partner. However, despite the fact that these titles are so well established, there are no studies on how knowledge is developed and evolved through the career and how knowledge differs between the various titles. Thus, the purpose of this dissertation is to explore how knowledge is developed through the different stages in an auditors’ career. In our attempt to explore the development of knowledge, we have first developed a theoretical framework suggesting that auditors’ knowledge evolves from a theoretical knowledge towards professionalism which is defined as a skill. Subsequently, we have conducted a qualitative study based on ten interviews with auditors who have extensive work experience. The extensive work experience allows the respondents to reflect on their own knowledge, and how the knowledge has evolved through their career. The empirical evidence shows that theoretical knowledge is an important part of an auditor’s knowledge all the way through the career but it is constantly evolving, through education, due to the changes in the environment. These findings, combined with the growing responsibility in the daily work, implies that an auditor has to constantly increase the theoretical knowledge base. Already in the beginning of the career, professionalism is an important skill, but the higher in the hierarchy an auditor gets professionalism is seen as more and more important skill. This paper sheds light on how knowledge evolves through an auditor’s career and therefore it gives a contribution to students as it gives them a picture of the professions demands. Another contribution is to the education system as this paper allows tertiary education to be formed so it better meets the demands from the audit companies.

  • 50.
    Emsfors, Erling
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Holmberg, Leif
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Uncertainty, Information Practices and Accounting in Small Firms2015In: Small Business Institute® Journal, ISSN 1944-1150, E-ISSN 1944-1169, Vol. 11, no 1, 49-64 p.Article in journal (Refereed)
    Abstract [en]

    The question  addressed  is how small  firms  compensate for  deficiencies in  their accountinginformation systems and what other means they apply to handle uncertainty in their environments. Empirical data was gathered from six small firms representing two different branches of the service industry: craft and culture. A qualitative method was employed and data comes from in depth interviews with the managers and has been structured according to the framework of Simons (1995). Data indicates that most of the studied firms lack significant portions of a formal managing accounting information system. Instead, they rely upon external information, through strategic networks of competitors, customers, employees and branch organizations, to make pricing and development decisions. A practical as well as a theoretical implication  is that management control frameworks need  to  explicitly  take  intoaccount trust and trustworthiness both in relation to environment and to employees.

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