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  • 1.
    Abazi, Dafine
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Ali, Ahmed
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Conformity pressure and auditors’ judgement: How peers affect one another in audit firms in Sweden?2018Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Although gazillion of studies have been conducted regarding what influences auditors’ judgment, few studies examined the impact of conformity pressure on auditors’ judgment. Despite the few attempts to discover this area, different results rendered from these studies.The purpose of this study is to explain how the conformity pressures affect auditors’ judgement. The effect of other factors was taken into consideration such as professional commitment, Locus of control and the characteristics of Swedish culture. The method was quantitative using data collected by surveys sent to auditors working in big-four and non-big-four audit firms.The findings show that conformity pressure does not affect the judgment of the Swedish auditors.The limitations of the study are the number of responses received through the survey and the difficulty of accurately target the Swedish auditors.

  • 2.
    Adhikari, Pawan
    et al.
    England.
    Kuruppu, Chamara
    Norge.
    Ouda, Hassan
    Egypten.
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Norge & Polen.
    Ambalangodage, Dayananda
    Sri Lanka.
    Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka2019Inngår i: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

  • 3.
    Aganovic, Adi
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Revisorns betydelse vid kreditbedömning; sett ur bankens perspektiv: effekten av en avskaffad revisionsplikt2017Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Den 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige med avsikt att underlätta villkoren för de minsta företagarna. Kraven för frivillig revision är att företagen inte överstiger mer än ett av följande värden; högst tre anställda, nettoomsättning på högst 3 miljoner kronor och balansomslutning på högst 1,5 miljoner kronor. Syftet med en revisor var att denne skulle generera trygghet och trovärdighet både internt och externt. Internt i företaget som har reviderats samt även externt för att minska osäkerheten för bolagets intressenter och att förstärka den finansiella informationen som tillförlitlig. Trygghet och trovärdighet används ofta gentemot banker vid kreditbedömning. Syftet med studien är att undersöka revisorns betydelse för bankernas kreditbedömning sju år efter att revisionsplikten avskaffats. Vilken betydelse har den för småföretag i Sverige sett ur bankernas perspektiv? Utöver revisorns betydelse vill jag studera vilka faktorer banker utgår ifrån när man gör sin kreditbedömning av småföretag och om det finns svårigheter kring kreditbedömningen. Utifrån en kvalitativ studie har sex banker/kreditgivare intervjuats där empiri samlats in för att svara på dessa forskningsfrågor. Studien visar att revisorn har betydelse vid bankernas kreditbedömning av småföretag efter avskaffandet av revisionsplikten. Revisorn fungerar som en kvalitetsstämpel där banken kan känna sig trygg i att siffrorna från den kvantitativa informationen stämmer samt att det skapar ett förtroende mellan kreditgivare och kredittagare. 

  • 4.
    Agevall, Lena
    et al.
    Linnaeus University.
    Broberg, Pernilla
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv.
    Umans, Timurs
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS). Linnaeus University.
    The new generation of auditors meeting praxis: dual learning's role in audit students' professional development2018Inngår i: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, nr 2, s. 307-324Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 5.
    Ahonen, Aila
    et al.
    Finland.
    Persson, H. Thomas R.
    Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för arbetsliv. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Social entrepreneurship and corporate social responsibility in team sport clubs: two cases from Sweden and Finland2019Inngår i: Sport entrepreneurship and public policy: Building a New Approach to Policy-making for Sport / [ed] Vanessa Ratten, Cham: Springer, 2019, s. 7-21Kapittel i bok, del av antologi (Fagfellevurdert)
    Abstract [en]

    Small and large sport clubs, in big cities or in the countryside, need to respond to external pressures created by social, financial and environmental factors. These pressures may come from the commercial environment, communities, national governing bodies, or political stakeholders. This chapter introduces the reader to the current pressures faced by Nordic sport clubs and the entrepreneurs’ role in the clubs’ development through the lens of entrepreneurship, and especially social entrepreneurship. This chapter addresses the role of the entrepreneur in relation to the triple bottom line of corporate social responsibility (CSR)—economy, environment, and society—in the context of Finnish and Swedish team sport clubs by using two football clubs as examples.

  • 6. Aleksandrov, E
    et al.
    Argento, Daniela
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Bourmistrov, A
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Emerging streams of institutional theory in accounting research: current status and future directions2018Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

  • 7. Aleksandrov, E
    et al.
    Argento, Daniela
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Bourmistrov, G
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Emerging streams of intitutional theory in accounting research: current status and future directions2018Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

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

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

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

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

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

     

  • 8.
    Aleksandrov, Evgenii
    et al.
    Norge.
    Bourmistrov, Anatoli
    Norge.
    Grossi, Giuseppe
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Nord University.
    Participatory budgeting as a form of dialogic accounting in Russia: actors' institutional work and reflexivity trap2018Inngår i: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 31, nr 4, s. 1098-1123Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

  • 9.
    Alex, Bengtsson
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Fanny, Sundquist
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Doing Well by Avoiding Bad: consumers' Perceptions of CSR and the Effect on Consumer-Based Brand Equity2019Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Problem Formulation: The clothing industry is characterised by fierce competition and booming growth. Since the start of the century, clothing consumption has increased tremendously. While consumers are demanding more clothes at cheaper prices, interest for sustainable sourced clothes is also on the rise, especially amongst the younger population. Thus, engaging in CSR could offer potential brand advantages for companies competing in the clothing industry.

    Purpose: The purpose of this thesis is to explain the relationship between consumers’ perceptions of the organisational actions that are perceived as “doing good”, “avoiding bad” and “doing bad”, and Consumer-Based Brand Equity.

    Methodology: This thesis adopts a quantitative research method with questionnaires distributed physically at universities and shared in student Facebook-groups. The data collected from the questionnaire consists of 205 valid answers from students at Swedish universities.

    Findings/Conclusions: The findings based on multiple regression analyses on the results of the distributed questionnaire suggest that organisational actions that are perceived as “avoiding bad” can positively affect Consumer-Based Brand Equity. Furthermore, the findings did not support that engagement in activities that are perceived as “doing bad” is detrimental to Consumer-Based Brand Equity, nor that philanthropic activities that are perceived as “doing good” positively affect Consumer-Based Brand Equity.

  • 10.
    Alexius, Susanna
    et al.
    Stockholm University.
    Cisneros Örnberg, Jenny
    Stockholm University.
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Logics and practices of board appointments in hybrid organizations: the case of Swedish state-owned enterprises2018Inngår i: Managing hybrid organizations: governance, professionalism and regulation / [ed] Susanna Alexius & Staffan Furusten, 2018Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 11.
    Alfakir, Tammam
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Abdullah, Saleh
    Högskolan Kristianstad, Fakulteten för ekonomi.
    “Auditors’ journey to the top”: The case of Sweden2018Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Promotion to partner has always been a future goal for auditors, still becoming a partner is not an easy task, and it has many requirements, and since the audit profession is a sensitive profession and it concern everyone in the society, and since partners are the most important capital that audit firms have, so that is why we thought it is very important to investigate how this position can be reached?This research has a qualitative methodology and has interviews and internal documents as research strategy. The research consist of 7 interviews varied between authorized auditors who are still working in auditing firms or left it before becoming partners, partners and HR, the interviews were performed personally via phone or face to face.The findings are based on semi structured interviews and internal documents. There is significant effect between profitability and promotion to partner beside many more aspects such as Reputation, personal characteristics, promotion systems, personal branding, overtime, industry specialized, education and gender, but being profitable was the most important one.

  • 12.
    Alfredsson, Anton
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Thuvesson, Emelie
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Värdet av revisorn: Branschtillhörighet som en förklarande faktor för klientföretagets uppfattade kärnvärde och mervärde2018Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Tidigare forskning har identifierat vilka kärnvärden och mervärden klientföretagen kan uppfatta av revisorn. Forskningen har visat att värdet som klientföretagen uppfattar av revisorn varierar beroende på olika faktorer. Däremot har det oss veterligen inte lagts något fokus på att undersöka huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet.

    Syftet med uppsatsen är att förklara huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Studiens tänkta bidrag är att kunna förklara ytterligare varför klientsföretags uppfattade värde av revisorn skiljer sig åt mellan olika klientföretag. För att svara på syftet har teori om koncepten kärnvärdet (försäkran, förbättring och försäkring) och mervärdet (relationen och råd) av revisorn använts. Det har konstruerats hypoteser samt en modell utifrån argumentation kring kapitalintensiva och kunskapsintensiva branscher. För att testa hypoteserna och modellen användes en webbaserad enkätundersökning riktad mot klientföretag från en kapitalintensiv och kunskapsintensiv bransch.

    Resultatet av studien visar att klientföretagens branschtillhörighet är en förklarande faktor för koncepten kärnvärde och mervärde. Mer specifikt kan vi se att förbättring, relationen och råd förklaras av branschtillhörighet. Studiens slutsats är således att branschtillhörighet är en förklarande faktor till klientföretagens uppfattade värde av revisorn.

    Studiens teoretiska bidrag är att branschtillhörighet kan adderas till de förklarande faktorerna av klientföretags uppfattade värde av revisorn. Studiens praktiska bidrag är att revisorer kan förstå att värdet klientföretag uppfattar av revisorn skiljer sig åt mellan klientföretag, vilket är av större vikt sedan avregleringen av revisionsplikten för att revisorn ska kunna fortsätta sälja sin tjänst.

  • 13.
    Alftén, Isabelle
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Håkansson, Sofia
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Revisorns bedömning av fortsatt drift: en kvalitativ studie om faktorer som kan påverka revisorns bedömning av fortsatt drift2018Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Skandaler inom revisionsprofessionen har lett till en ökad kritik mot revisorer, eftersom deras förmåga att upplysa om problem med fortsatt drift ifrågasattes. I revisionsberättelsen ska revisorn uttala sig om det föreligger tvivel till fortsatt drift, vilket är ett stort ansvar eftersom det handlar om en bedömning av framtida händelser. Forskning visar att bedömningar av fortsatt drift mellan byråer skiljer sig åt beroende på olika faktorer som kan påverka revisorns bedömning. Detta leder till en nyfikenhet för vilka faktorer som kan påverka revisorns bedömning av fortsatt drift.

    Syftet med studien är att identifiera revisorer i olika revisionsbyråers tillvägagångssätt vid bedömning av fortsatt drift för att skapa en ökad förståelse för vilka faktorer som kan påverka en revisors bedömning av fortsatt drift.

    Studiens ansats är abduktiv där teorin utgår ifrån revisorns bedömning av fortsatt drift, men som vidare innehåller teorier som kan förklara och hjälpa till att tolka hur revisorn fattar sitt beslut om fortsatt drift. För att få ytterligare förståelse har semi-strukturerade intervjuer utförs med auktoriserade revisorer på olika revisionsbyråer. Empirin från intervjupersonerna resulterar i nya iakttagelser i form av de berättelser revisorerna ger om sin kunskap och erfarenhet av fortsatt drift.

    Slutsatsen av denna studie är att de olika faktorer som påverkar revisorns bedömning av fortsatt drift är byråstorlek, klientportfölj, kunskap, erfarenhet, specialistpersonal, beslutsstöd, användning av beslutsstöd, samt lagar och standarder.

  • 14.
    Ali, Ahmed
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    To, Sally
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Internrevision: En studie om internrevisionens roll och förväntade värde2017Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    An internal audit strives to create value and improve the business of a company. On behalf of the board of directors, the aim of an internal audit is to review and make recommendations on the company's internal controls, risk management and governance. The internal audit is not mandatory for most organizations. The internal audit has changed due to organizations' changing needs. Previous research indicates that the primary stakeholders are the management, the board of directors and the audit committee. The purpose of this paper is to create an understanding of the role and expected value of the internal audit in organizations. The study is based on qualitative research and a deductive research strategy with inductive elements. A qualitative case study survey has been conducted on MKB, complemented by further interviews on other companies to support the study. In order to create a better understanding, the study has been based on semi-structured interviews. In conclusion the size of the companies affects the size and scope of the internal auditing activities. The review of internal control and risk management are covered by most companies' internal audit. In several cases the internal audit reports to the management as the first instance. An internal audit adds value to organizations by serving as a quality assurance system. The expectations of internal audit's internal stakeholders can depend on the extent internal stakeholders are involved in deciding what to review.

  • 15.
    Ali, Elda
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Kerpčarová, Tereza
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Family buying behaviour: parents’ perspective of children influence on their buying behaviour2019Independent thesis Advanced level (degree of Master (Two Years)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Even though power and influence of children on family buying behavior is growing little is known about their involvement. Previous studies of family and household consumption often neglect the role of children in decision-making, but nowadays, children are becoming one of the most powerful influencers in family buying behavior. They dominate family buying decision and can influence their parents in many product categories from cars till regular grocery shopping and therefore the question arises, what influences children when requesting products and what strategies they use to make their parents yield to their requests. Thus, this research paper tries to explain how are influence strategies that children use and family complexity related to parents buying behavior of groceries. The primary data have been collected through an electronic questionnaire, which resulted in sample of 164 parents respondents from around the globe. The data were analyzed by using various statistical tools and concluded that (1) aggressive, persuasion, rational and knowledge strategies are positively affecting parents buying behavior, (2) non-traditional family structure has positive impact on buying behavior, (3) older children have more influence power over parents buying behavior and (4) number of children has no significant influence on parents buying behavior.

  • 16.
    Alibrahim, Issam
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Restum, Hussam
    Högskolan Kristianstad, Fakulteten för ekonomi.
    The necessary evil: the challenges of manufacturer's transformation process towards servitization in the B2B context2019Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Background: The servitization process of capital goods manufacturing is a contemporary issue and indicates that organizations are transforming from offering only products and goods to providing combinations of augmented services with their products.

    Purpose: The purpose of this thesis is to contribute to the body of knowledge on servitization and the challenges that manufacturers face in the transformation process towards servitization in a B2B context.

    Method: Through conducting a single- case study on a capital goods manufacturing organization in Sweden and interviewing six directors within the organization we have developed and intensified the current literature covering the challenges that encounter the organizations within this process.

    Findings/conclusions: Challenge facing a servitized manufacturer business is how to handle service offering customization to suit the final customers ' distinctive requirements. To guarantee adequate delivery, it is essential to have standardized control processes to guarantee consistency and quality of service offerings.

  • 17.
    Alic, Enes
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Kamberi, Agon
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Vad sker med redovisningsassistenterna i en digital föränderlig värld?2019Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    Digitization has an impact on the change that the accounting industry is undergoing. The vision of development is to automate and systematize society, which means that the technology mainly implements tasks of society. The study aims to dig deeper which effects the digitization has on the accounting firm. These effects are derived from an analysis model in which the role of the accounting assistants is questioned. Employees with different occupational positions at the accounting firm have been interviewed for empirical data collection. The interviews were conducted in a purposeful manner, since the selection is aimed at employees who are helpful in answering the study's question and purpose. The interviews were used to find links with the theoretical reference frames. With the help of the theoretical frame of reference and the collected empirical data, conclusions have been drawn that digitization causes different effects. The work approach is streamlined by automating the basic tasks of the accounting firm. The streamlining will lead to the accounting firm being able to deliver a broader service during the same time frame, which leads to increased client satisfaction. Quality achieves higher levels by increasing customer satisfaction. When the accounting firm delivers services with higher time gains, profitability will be higher. Profitability is something accounting firms and other businesses strive for, therefore it is likely that digitization will be implemented even more. Finally, the different effects of digitization show that the need for accounting assistants is diminishing, which is why digitization is partly perceived as a threat.

  • 18.
    Alimi, Liridona
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Matic, Alexandra
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Förändringar för börsnoterade företag efter konvertering till IFRS 152019Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Syftet med denna studie är att undersöka vilka förändringar börsnoterade företag upplever efter konvertering till IFRS 15. Studiens vetenskapliga metod är kvalitativ forskning där datainsamlingen sker genom intervjuer. Studiens urval består av åtta respondenter från åtta olika börsnoterade företag. De utvalda respondenterna valdes på grund av sina kunskaper om IFRS 15 samt erfarenhet av FRS både före och efter implementeringen av IFRS 15. Vidare består den teoretiska referensramen av fyra organisatoriska förändringar i form av system och rapporteringssystem, interna kontroller, upplysningskrav samt kontraktsutformning. Uppsatsen har även institutionell teori som bas då den förklarar hur institutionella krafter influerar företag till att utföra förändringar. I studiens teori nämndes arbetsuppgifter som en indirekt påverkan på företag. I studien togs därmed med arbetsuppgifter som en femte förändring i den empiriska datainsamlingen. Resultat och slutsatser påvisar att majoriteten av respondenterna upplever förändring och merarbete gällande nya upplysningskrav enligt IFRS 15. Dessutom visar studien att en minoritet av respondenterna infört nya system samt interna kontroller efter konverteringen till IFRS 15. Med anledning av att samtliga företags nuvarande system och policys överensstämmer med IFRS 15, har majoriteten av respondenter upplevt att kontraktsutformning samt arbetsuppgifter förblivit oförändrade i samband med övergången till IFRS 15.

  • 19.
    Alm, Ia
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Lundström, Nicole
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Hur platt kan det vara?: En studie om seniorers förståelse av skeumorfism och platt design inom e-hälsa2018Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Digitaliseringens framfart skapar problem för seniorer som har svårt att hänga med i den moderna teknikens utveckling. Samtidigt har Sveriges regering satt som mål att år 2025 ha digitaliserat hälsovården. I samband med trenden att använda sig av platt design i digitala plattformar försvåras seniorers situation ytterligare och kan ha en negativ effekt i hänseende att utöka den digitala klyftan.

    Tidigare forskning visar att den platta designens formspråk är svårare att förstå än den traditionella, skeumorfa design som tidigare använts, då platt design saknar affordanser. Detta examensarbete har haft för avsikt att undersöka huruvida platt design är svårare för seniorer att förstå jämfört med traditionell, skeumorf design, samt se hur designprincipen affordans skulle kunna avhjälpa problemet med förståelsen av platt design.

    Examensarbetet har vägletts av frågeställningen: Hur påverkas seniorers förståelse av platt design i jämförelse med traditionell design i kontexten av webbplatser och vilken betydelse har affordans för att stödja deras förståelse? För att besvara frågeställningen har en kvantitativ enkätundersökning samt en kvalitativ observationsstudie utförts i syfte att utreda frågeställningens variabler utifrån tidigare teorier. Resultatet visar att affordans inte tycks ha någon betydelse för hur seniorer förstår ett designgränssnitt. Däremot syns indikationer för att designprinciper som visuella ledtrådar, eller signifiers, är av stor vikt att ta hänsyn till vid framtagande av design för en senior målgrupp. 

  • 20.
    Al-Merza, Azer
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Pacolli, Festim
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Jämställdhet inom revisionsbranschen: en kvalitativ studie om kvinnliga revisorers karriärval2019Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Inom revisionsbranschen är det få kvinnor på de högre positionerna och speciellt på positionen delägare. Även tidigare forskning har visat att det råder stora skillnader i könsfördelningen på de högre positionerna i revisionsbyrån. Trots att könsfördelningen har på senare åren blivit jämnare på de lägre positionerna och mellanpositionerna i revisionsbranschen är det fortfarande väldigt små förändringar på delägarpositionen. Syftet med studien är att förstå och försöka få en mer ingående och mångfacetterad bild av hur karriärvalen för auktoriserade kvinnliga revisorer kan se ut.För att besvara studiens frågeställning har studien genomförts med en kvalitativ metod och med semistrukturerade intervjuer. Studien utgår ifrån teorier och tidigare forskning inom området för kvinnliga revisorers karriär inom revisionsbranschen. Empirin har insamlats med hjälp av semistrukturerade intervjuer med kvinnliga auktoriserade revisorer från olika revisionsbyråer. Vidare har analysen belyst olika teorier och faktorer som var relevanta för komma fram till resultat och slutsatser.Studiens slutsats blev att de kvinnliga revisorernas karriär påverkas av ett antal faktorer som är viktiga och avgörande för karriärutveckling och avancemang. Vidare när det gäller att få kvinnor innehar delägarpositionen kan det förhållandevis förklaras genom att vikten ligger hos själva kvinnliga auktoriserade revisorer. Eftersom de själva som individer tar olika beslut och val vilka påverkar och formar kvinnors karriär inom revisionsbranschen. Dessa beslut och val är kopplade till andra prioriteringar och intressen kopplade till privatlivet till exempel familjen och moderskap.

  • 21.
    Alwan, Mehdi
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Wolf, Thantida
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Business Culture Impact on the Individuals Involved in the International Business Negotiation Process.2019Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Research in the field of culture is increasing, and it is considered to be a sensitive topic. The impact of cultural diversity on international business has recently been the focus in the field. On the other hand, this research looks into the business culture impact on individuals involved in international business negotiation.

    The purpose of the thesis is to investigate how business culture can have an influence on the individual in a negotiation process when doing international business negotiation. The method was qualitative by conducting interviews with eighth individual cases, which was dividing into two settings; therefore, four participants for each setting.

    The findings and conclusion illustrate that the difference in business culture does indeed affect the international business negotiation process in this particular multi-case study of this thesis. Moreover, the finding also shows the impacts on the participants involving in this research on their ways of preparing and planning their strategy before negotiating internationally. Also, the study shows, being flexible and adaptable is a quite powerful solution for companies, as well as individuals. Since being open to new information and methods of thinking help in reducing the risk of failure and raise the opportunity of success.

  • 22.
    Andersson, Eric
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Jeppsson, Johan
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Goodwill som en resultatjusterare: påverkar ledningens handlingsutrymme redovisningen av goodwill?2018Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Sedan år 2005 måste samtliga svenska börsnoterade företag presentera sin finansiella information samtredovisningen av densamma i enlighet med standarden IFRS. Detta har resulterat i att företagsledningenssubjektiva tolkningar, något som skapat möjligheter för ledningen att påverka redovisningen. Detta kanförklaras genom Agency Theory och Positive Accounting Theory, vilka beskriver att ledningen antas ageraopportunistiskt, i syfte att maximera sin egennytta. Ledningen tenderar att manipulera företagsredovisning, varav goodwill kan användas som en resultatjusterare.Denna studie belyser hur ledningens handlingsutrymme påverkar företags redovisning av goodwill,betingat av den organisatoriska nivån. Studiens hypoteser formas utifrån organisationsnivåns olikafaktorer, vilka även testas för att se hur faktorerna påverkar företags redovisning av goodwill. För attundersöka studiens syfte används en positivistisk forskningsfilosofi och därmed kvantitativforskningsdesign, vilket präglas av en deduktiv ansats. Insamling av data har åstadkommits via företagsårsredovisningar, något som sedan sammanställts.Studiens resultat indikerar att ju högre skuldsättning och starkare ägarkoncentration, desto mindregoodwill redovisar ledningen. Har företag en låg skuldsättning och svag ägarkoncentration leder det tillökat handlingsutrymme och därmed en potentiellt högre andel redovisad goodwill.Studien bidrar till insikt kring hanteringen av goodwill och att ledningens handlingsutrymme har enpotentiell inverkan på redovisningen av goodwill. Dessutom tillför studien kunskap för vilka faktorer sompåverkar företags redovisningsval. Avslutningsvis bidrar uppsatsen till ökade möjligheter att jämförastudiens resultat med tidigare studier, vilket kan resultera i att ägarna kan få mer kännedom om hur debäst reducerar ledningens handlingsutrymme och dess opportunistiska beslut.

  • 23.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Baskerville, G
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Institutional entrepreneurs and stakeholders’ involvement in shaping global public sector accounting standards in New Zealand2019Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

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

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

     

  • 24.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Broccardo, L
    Truant, E
    Making sense of sustainability: internal contradictions and obstacles to full integration2019Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

     

  • 25.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Brorström, S
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Translating social sustainability into practice: an illusion of control2018Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

  • 26.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Broström, S
    University of Gothenburg.
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Norge.
    Putting social sustainability into practice: close the gap an get lost in translation2018Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

  • 27.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Broström, S
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Putting social sustainability into practice: close the gap and get lost in translation2018Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

     

  • 28.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Culasso, Francesca
    Italy.
    Truant, Elisa
    Italy.
    From sustainability to integrated reporting: the legitimizing role of the CSR manager2019Inngår i: Organization & environment, ISSN 1086-0266, E-ISSN 1552-7417, Vol. 32, nr 4, s. 484-507Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

  • 29.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Dobjia, D
    Special issue on governing by numbers: audit culture and contemporary tales of universities’ accountability2018Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

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

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

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

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

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

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

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

  • 30.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Persson, Kamilla
    Högskolan Kristianstad, Fakulteten för ekonomi. Kristianstad Univ, Dept Business, Kristianstad, Sweden..
    Vingren, Theres
    Högskolan Kristianstad, Fakulteten för ekonomi. Kristianstad Univ, Dept Business, Kristianstad, Sweden..
    Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises2019Inngår i: Meditari Accountancy Research, ISSN 2049-372X, Vol. 27, nr 4, s. 505-533Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

  • 31.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Lövstål, Eva
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Tilltro, Tydlighet och SamTal: A och O för framgång i innovativa samverkansprojekt – DIDEC från ett forskningsperspektiv2018Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

     

  • 32.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Lövstål, Eva
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Vad händer med en verksamhet när man genomför ett utvecklingsprojekt?2019Konferansepaper (Annet vitenskapelig)
    Abstract [en]

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

  • 33.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Peda, Peeter
    Finland.
    Grossi, Giuseppe
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: the case of Estonia2018Inngår i: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 38, nr 1, s. 39-49Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

  • 34.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Linnaeus University.
    Håkansson, Patricia
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Johansson, Annika
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Reliance on the internal auditors’ work: experiences of Swedish external auditors2018Inngår i: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, nr 3-4, s. 95-325Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

  • 35.
    Augustinsson, Sören
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Slutrapportering av kvalitetshöjande projekt beviljade 2018: Vad håller vi egentligen på med? (eg. vad i helvete håller vi på med?)2019Rapport (Annet vitenskapelig)
  • 36.
    Augustinsson, Sören
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    SSEC, nätverk för hållbar utveckling av matproduktion2019Rapport (Annet vitenskapelig)
  • 37.
    Augustinsson, Sören
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Ericsson, Ulf
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Om samtalets organisering för hälsa i arbetet - begripliggörande processer om arbetet tillsammans med andra2019Inngår i: Hälsopromotion i teori och praktik - olika arenor och målgrupper / [ed] Bringsen, Åsa. Nilsson Lindström, Petra, Malmö: Liber, 2019, 1Kapittel i bok, del av antologi (Annet vitenskapelig)
  • 38.
    Augustinsson, Sören
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för arbetsliv.
    Ericsson, Ulf
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Forskningsplattformen för Hälsa i samverkan. Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för arbetsliv.
    Nilsson, Henrik
    Linnaeus University.
    Making sense of assignment: on the complexity of being a school leader2018Inngår i: NJCIE, Vol. 2, nr 2-3, s. 149-164Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    he primary aim of this paper is to narrow down the description of how school leaders interpret the assignment (the task) and identify the markers for how they look upon the conditions of doing a good job in Sweden. The aim is in the context of practice-based and process-oriented research. We use complexity and complexity theories to frame the emerging practice of leading and organizing. This is in contrast to technocratic homogenization—that is, law texts, steering documents, documentation, standardized methods, planning, and ceremonies. A questionnaire was conducted with three open questions (n=363 out of a possible 548 participants) and four focus groups (n=21). Complexity, dilemmas, and inconsistency emerge in the respondents’ answers the closer they are to everyday action. The results show that complexity theories put focus on a conflict between the image of schools as complicated and complex. Complicated is accompanied by generalizing and weak contextualizing of control systems, standardized methods, planning, law texts, and evidence-based education—that is, the concept of technocratic homogenization. Complexity theories emphasize the life in organizations, everyday practice as leaders, and a conflict between weak and robust contextualizing from the perspective as practice-based and process-oriented research.

  • 39.
    Augustinsson, Sören
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Ericsson, Ulf
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Rakar, Fredrik
    Högskolan Dalarna.
    Organisation ur nya och gamla perspektiv: ett kollage2018 (oppl. 1)Bok (Annet vitenskapelig)
  • 40.
    Augustinsson, Sören
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi och arbetsliv. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Germundsson, Lisa
    SLU-Alnarp.
    Lidén, Alina
    Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Collaborative learning and evaluation in the multi-actor context of an innovation intermediary: How can intermediary organisations be understood and developed through the lenses of complexity and learning theories2020Inngår i: Farming Systems Facing Climate Change and Resource Challenges, 2020Konferansepaper (Annet (populærvitenskap, debatt, mm))
  • 41.
    Augustinsson, Sören
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Samhällsvetenskap. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Liden, Alina
    Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Rapport pilotundersökning: underlag för utvärdering Partnerskap SLU Alnarp2019Rapport (Annet vitenskapelig)
  • 42.
    Auinger Brodin, Ellinor
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Borgström, Olivia
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Användaracceptans till digitala betalningsmedel: En empirisk studie om fysiska butikers acceptans till nya digitala betalningsmedel2019Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Den traditionella detaljhandel har utsatts för en ökad konkurrens från e-handelsföretag och måste idag kunna erbjuda liknande förutsättningar för att behålla sina kunder. Idag är digitala betalningsmedel en allt mer förekommande betalningsmetod i affärer. Modehandeln är idag en av de växande branscherna där digitala betalningsmedel tar mer och mer plats. Tidigare forskning har studerat hur kundacceptansen är gentemot digitala betalningsmedel. Men det finns en bristfällighet i tidigare studier ur ett företagsperspektiv. Därav har denna studie valt att studera vilka faktorer som påverkar användaracceptansen till digitala betalningsmedel ur ett företagsperspektiv. Men även om butikers användaracceptans till ny teknologi och digitala betalningsmedel basers på samma faktorer som för konsumenterna. Studien är begränsad till att enbart studera fysiska butiker på två köpcenter. Studien har använda sig av två modeller som har varit centrala inom tidigare forskning. Den första modellen är Technology acceptance model är har varit en central modell vid analys av kundacceptans av ny teknologi. Den andra modellen är Technology-Organization-Environment och har varit central vid studier angående hur acceptansen av ny teknologi är ur ett företagsperspektiv. För att kunna besvara problemformuleringen har först en kartläggning utförts, av vilka digitala betalningsmedel som finns på marknaden. Intervjuer på de två utvalda köpcentrena, Emporia och Nova lund, har även utförts. Intervjufrågorna som har ställts är baserade på den egenskapade modellen i uppsatsen. Slutligen har uppsatsen kommit fram till att den egenskapade modellen är applicerbar. Variablerna bestämmelser ovanifrån, användarvänlighet och befintlig teknik är de avgörande faktorerna vid företags användaracceptans till digitala betalningsmedel. 

  • 43.
    Bacetic, Oliver
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Persson, Adam
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Service quality and its effect on customer satisfaction in online-banking: A quantitative study about the relationship between service quality and customer satisfaction2018Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [en]

    The continuous development and expansion of online-banking have significantly changed the way of conducting banking errands. The traditional bank is gradually perishing as online-banking takes over, leading customers and banks to acquire new ways of communicating. Self-service technology and customer needs have changed the relationship between banks and their customers from physical to digital. Online-banking relationships were established to create interest for long-term relations to avoid the cost of acquiring new customers.

    How service quality factors within online-banking affect customer satisfaction have become relevant to study as it contributes to a bank’s performance. Where the performance increases the chances of competitive advantages such as a bigger market share and long-term success in the banking industry.

    The purpose of this thesis is to explain how service quality within online-banking affects customer satisfaction, using service quality factors from the e-SERVQUAL, SSTs and TAM. A quantitative method based on relevant theories were used through a positivistic and a deductive research approach in order to test the study hypotheses. The result of this study is based on 110 respondents. The result presents a positive relationship between service quality and customer satisfaction, as Technology and Fulfilment contributed the most and Reliability the least to customer satisfaction.

  • 44. Baglioni, Simone
    et al.
    Chabanet, Didier
    Persson, H. Thomas R.
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för arbetsliv.
    The rise of social enterprises and social entrepreneurship in Western Europe2018Inngår i: Social entrepreneurship and social innovation: ecosystems for inclusion in Europe / [ed] Mario Biggeri, Enrico Testi, Marco Belluci, Roel During, H. Thomas R. Persson, Milton Park, Abingdon, Oxon, UK: Routledge, 2018, 1, s. 24-37Kapittel i bok, del av antologi (Fagfellevurdert)
  • 45.
    Balachandran, Chanchal
    et al.
    Linköping University.
    Wennberg, Karl
    Linköping University.
    Umans, Timurs
    Högskolan Kristianstad, Sektionen för hälsa och samhälle, Avdelningen för Ekonomi. Högskolan Kristianstad, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande. Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Auditing, Organisation and Society (AOS).
    National culture diversity in new venture board: the role of founder's relational demography2019Inngår i: Strategic Entrepreneurship Journal, ISSN 1932-4391, E-ISSN 1932-443X, Vol. 13, s. 410-434Artikkel i tidsskrift (Fagfellevurdert)
  • 46.
    Balachandran, Chanchal
    et al.
    Nederländerna.
    Wennberg, Karl
    Linköping University.
    Umans, Timurs
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Auditing, Organisation and Society (AOS). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Jönköping University.
    National culture diversity in new venture boards: the role of founders' relational demography2019Inngår i: Strategic Entrepreneurship Journal, ISSN 1932-4391, E-ISSN 1932-443XArtikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

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

  • 47.
    Bartocci, Luca
    et al.
    Italien.
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Mauro, Sara Giovanna
    Italien.
    Towards a hybrid logic of participatory budgeting2018Inngår i: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 32, nr 1, s. 65-79Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose

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

    Design/methodology/approach

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

    Findings

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

    Research limitations/implications

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

    Originality/value

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

  • 48.
    Baskerville, Rachel
    et al.
    New Zealand..
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi.
    Glocalization of accounting standards: observations on neo-institutionalism of IPSAS2019Inngår i: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 39, nr 2, s. 95-103Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

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

  • 49.
    Beekwilder, Sam
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Endlich, Jacobus Johannes
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Participative Leadership and Employee Innovative Behaviour: Moderated by pro-active and risk-taking work climate2019Independent thesis Advanced level (degree of Master (One Year)), 10 poäng / 15 hpOppgave
    Abstract [en]

    Innovation is crucial for the long-term survival of MNEs. Especially, in small nations like the Netherlands, innovation is important to be competitive in the international market. The innovative capacity of MNEs dependents on each employee’s ability to act in an innovative type of way, which makes it essential to enhance employee innovative behaviour. A participative leadership style is one way of enhancing employee innovative behaviour. This relationship could be strengthened by different work climates. This thesis investigates a pro-active and risk-taking work climate because those climates have similar characteristics as a participative leadership style.

    The purpose of this thesis is to explain the relationship between participative leadership and employee innovative behaviour, and how this relationship is contingent on a risk-taking and pro-active work climate in the context of Dutch MNEs. The research is done through a quantitative method by sending a survey to five Dutch MNEs, active in different branches.

    The results show a positive significant relationship between participative leadership and employee innovative behaviour, and a positive significant moderating effect of a pro-active work climate on this relationship. Besides, only when certain departments are selected, a positive significant moderating effect of a risk-taking work climate is found.

    This thesis contributes to the literature by showing a positive significant direct effect of participative leadership on employee innovative behaviour. Moreover, this thesis investigated a pro-active and risk- taking work climate as moderating variables on this relationship which has not been done before.

  • 50.
    Beijner, Magdalena
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Wahldén, Johan
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Hur hanteras stressen som tidspress medför?: en kvalitativ studie inriktad på strategier för att hantera stress inom revisionskontexten2018Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
    Abstract [sv]

    Tidigare forskning har visat att tidspress återfinns inom revisionsbranschen, vilket i sin tur visat sig vara en stor källa till stress. Forskning indikerar på att stressen kan leda till skadliga konsekvenser på välbefinnandet, men med hjälp av effektiva strategier kan de skadliga konsekvenserna motverkas. Det tycks existera ett forskningsgap gällande strategier för att hantera stress inom revisionskontexten, både ur individ- och organisationsperspektiv. Studiens syfte är därmed att få en förståelse för hur revisorer och revisionsbyråer hanterar stressen som tidspress medför, i form av olika strategier med ändamål att främja välbefinnandet.

    För att uppfylla studiens syfte har en kvalitativ forskningsmetod använts, i form av intervjuer med revisorer, revisorsassistenter och HR-medarbetare. Ämnet har studerats utifrån litteratur inom följande perspektiv: tidspress inom revision, tidspressens relation till stress, stressens inverkan på välbefinnandet samt strategier för att hantera stress.

    Studiens resultat visar att revisorer och revisorsassistenter använder strategier som både tar itu med känslorna som kan uppstå av stress och som går direkt till källan till stressen. De identifierade strategierna på individnivå är: planering & prioritering, hjälp & stöttning, gränssättning, återhämtning samt inställning. Det framgår att revisionsbyråernas arbete med att hantera stress är av stor vikt, och de strategier som identifierats är: kapning av toppar, mentorskap & nära ledarskap, externa stöd samt flexibilitet.

    Studiens slutsats visar på att revisorernas, revisorsassistenternas och revisionsbyråernas strategier är av stor betydelse för att reducera de negativa effekterna av stress inom revision och på så vis främja välbefinnandet.

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