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  • 101.
    Blennborn, Oliver
    et al.
    Kristianstad University, School of Health and Society.
    Hallström, Carl-Johan
    Kristianstad University, School of Health and Society.
    The Not So Green Mile: Greenwashing’s effect on brand image when moderated by customer loyalty, using Volkswagen as a case study2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Our planet is facing an environmental crisis in form of an ongoing increase in temperature caused by greenhouse gas emissions generated by humans. Volkswagen was recently proven guilty of greenwashing, claiming to be environmental friendly when in fact conducting poor environmental performance, causing society to react. Previous research states that this form of greenwashing needs to be studied further. The purpose of this study is to explain whether individual level of customer loyalty has an effect on brand image when greenwashing has been proven. Brand image has been divided into brand attitude and symbolic brand value. The study has a deductive approach and a cross-sectional design was used. The study is of a quantitative nature, handing out an electronic questionnaire in Kristianstad, Lund and Malmo using a non-probability sampling method.

    This study has found that greenwashing has a negative effect on brand attitude but fails to prove that greenwashing has a negative effect on symbolic brand value. Furthermore, increasing level of customer loyalty has a positive effect on brand attitude but has no effect on symbolic brand value when greenwashing has been proven. Thus, high levels of loyalty can be used to rescue brands in crisis.

    The limitations of this study are that the results found regarding symbolic brand value were of no significance and Volkswagen as a case may not be suitable for future research. Instead this study enables a generalization of greenwashing’s affect on brand image when moderated by customer loyalty, and can be applied to similar cases. 

  • 102.
    Boklund, Albin
    et al.
    Kristianstad University, School of Health and Society.
    Nuhanovic, Sanela
    Kristianstad University, School of Health and Society.
    Frivillig upplysning om intellektuellt kapital2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Intellektuellt kapital är en immateriell tillgång som hanterar företagets kunskap och som skapar värde för företaget. Det intellektuella kapitalet delas in i tre kategorier, humankapital, externt kapital och internt kapital. Hur företaget redovisar och mäter sitt intellektuella kapital är en viktig fråga för företaget eftersom det intellektuella kapitalet ökar och blir allt viktigare för företaget. Syftet med denna studie är att förklara företagets frivilliga upplysningar om intellektuellt kapital. Studien utgör en omfattande jämförelse mellan olika faktorer som kan förklara företagets frivilliga upplysning om intellektuellt kapital. Utifrån tidigare forskning, kombination av vetenskapliga teorier och resultatet från en tvärsnittsstudie har en bredare förklaringsmodell och hypoteser utvecklats. För att kunna undersöka förklaringsmodellen i denna studie har en innehållsanalys med ett urval av 221 företags årsredovisningar från år 2015 tillämpats. Med hjälp av en utarbetad checklista som består av olika variabler uppdelade i de tre kategorierna, har studien kunnat utföras. Variablerna har även analyserats utifrån huruvida dessa är företagsspecifika eller inte. Resultatet av studien visar att storlek, bransch och självständigt revisionsutskott förklarar frivillig upplysning om intellektuellt kapital både mängdmässigt och innehållsmässigt. Utifrån en kategorisering om faktorerna är företagsspecifik eller inte bidrar studien till en större teoretisk förståelse kring vilka faktorer som förklarar vilken typ av information som presenteras. Kategoriseringen visar även en större förståelse hur företag egentligen rapporterar frivillig upplysning om intellektuellt kapital. Företagsspecifika upplysningar visar därmed på vilket sätt intellektuellt kapital genererar värde för företaget. 

  • 103.
    Bolinder, Marcus
    et al.
    Kristianstad University, Faculty of Business.
    Philip, Boström
    Kristianstad University, Faculty of Business.
    Exploring the customer journey: An exploratory study investigating the customer journey2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The customer journey is a re-submerged subject which has become increasingly relevant. The focus derives from the increased focus on customer experience as touch points are increasing as well as becoming more accessible. This is creating problems for companies to allocate their resources in marketing. Previous literature on customer journeys are also limited, mostly originating from research on customer experience. This motivates research within the field with the purpose of exploring the customer journey and connected phenomena.   

    The basis of this thesis was the customer journey which derives from customer experience. Further, the theoretical framework presents theories about customer experience, consumer buying decisions, customer journey and its touch points. The theoretical framework also presents two conceptual models concerning customer journey and customer experience. Focus was here on exploring the formulation of the customer journey, its steps and components. But also, on investigating how customer experiences affects customer journeys.

    This thesis had a qualitative research strategy and empirical material was collected through interviews. The empirical findings and the analysis resulted in several conclusions as this was an exploratory study. Reason for use of route, use of different touch points, customer experience impact and were found. Furthermore, the customer journey itself was identified as a reason for conducting a purchase.

    The result of this thesis might help companies allocate their resources more efficiently between touch points. As well as understanding how to create positive customer experience and the importance of it.

  • 104.
    Boman, Mattias
    et al.
    Kristianstad University College, School of Health and Society.
    Nordström, Josephine
    Kristianstad University College, School of Health and Society.
    Intern kontroll och riskhantering2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company. In the theoretical frame of reference, we have used two models; the COSO-method and the components of it and the Swedish Code of Corporate Governance. Together, these two give us a good overall picture of internal control and corporate governance. The critical voices raised against the internal control and corporate governance are also represented, mainly by Michael Power. The results of this study are that companies ensure their internal control by maintaining good communication. Competence is a key word, and cooperation between a company's auditors is essential. Risks are minimized primarily by constantly monitoring and updating systems and processes.

  • 105.
    Bourdet, Yves
    et al.
    Department of Economics, Lund University.
    Falck, Hans
    Kristianstad University, Department of Business Administration.
    Emigrants' remittances and Dutch Disease in Cape Verde2003Report (Other academic)
    Abstract [en]

    Emigrants’ remittances have  increased rapidly over the  past  two  decades. While earlier studies have focused on their microeconomic effect on incomes and  poverty  in  recipient  countries,  the  present  study  concentrates on  the macroeconomic impact  of  remittances on  the  real  exchange rate  in  Cape Verde.  A  main conclusion is that remittances give rise to a sort of Dutch Disease effect and thereby have an adverse effect on the competitiveness of the tradable sector. The magnitude of this effect in Cape Verde is not that large, however. The changing orientation of official aid to more growth-oriented aid, combined with a more  export-oriented domestic policy, has contributed to limiting the adverse impact of emigrants’ remittances on the competitiveness of the Cape Verdean economy.

  • 106.
    Brandt, Jonathan
    et al.
    Kristianstad University, Faculty of Business.
    Cehajic, Armin
    Kristianstad University, Faculty of Business.
    Continuous Auditing: Inställning och attityder hos internrevisorer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There is a discussion about the current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not.One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept.This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption.For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

  • 107.
    Brandt, Jonathan
    et al.
    Kristianstad University, Faculty of Business.
    Cehajic, Armin
    Kristianstad University, Faculty of Business.
    Continuous Auditing: Inställning och attityder hos internrevisorer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There is a discussion about today’s current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not. One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept. This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption. For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

  • 108.
    Bredberg, David
    et al.
    Kristianstad University College, School of Health and Society.
    Holmquist, Johan
    Kristianstad University College, School of Health and Society.
    Instigating involvement through consumer-based brand equity: an attitudinal study of consumer-based brand equity and consumer involvement2009Independent thesis Basic level (degree of Bachelor), 30 credits / 45 HE creditsStudent thesis
    Abstract [en]

    Recent research on links between dimensions of consumer-based brand equity, as well as links to consumer involvement, has shown that it is a significant predictor of purchase behavior.

    The purpose of this dissertation is to explore the affect brands have on consumer involvement. We attempt to investigate how consumer-based brand equity affects the level of consumer involvement.

    Based on consumer behavior theory and previous research of these areas, gathered primary data (an empirical investigation of students’ attitudes) is analyzed to gain an understanding of how the aforementioned concepts relate to each other.

    The findings indicate that there are correlations between consumer-based brand equity and consumer involvement, and that there is more to investigate in this area. Suggestions for further research include a similar study with more measured variables for each dimension, and analyzing them separately instead of creating indexes.

    The results of this dissertation may be useful for marketers and manufacturers of the specific products investigated, as well as products of similar nature, in order to apply focus to the attributes which consumers value most.

  • 109. Brinkmann, Philipp
    et al.
    Håkansson, Andreas
    Kristianstad University, School of Education and Environment, Avdelningen för Praktisk-estetiska ämnen. Kristianstad University, Resrarch environment Food and Meals in Everyday Life (MEAL).
    Būtienė, Indrė
    Kjærsgard, Hanne
    Kofoed Mortensen, Birthe
    Martens, Janet
    Müller-Hansen, Bitte
    Kristianstad University, School of Education and Environment, Avdelningen för Praktisk-estetiska ämnen.
    Petrenko, Anton
    The use of networks as a strategic approach of micro-enterprises in the agri-food sector2014In: International Journal of Entrepreneurship and Innovation, ISSN 1465-7503, E-ISSN 2043-6882, Vol. 15, no 3, p. 169-178Article in journal (Refereed)
    Abstract [en]

    Increasing competition and regulatory changes place micro-sized enterprises (MSEs) in the agri-food sector under strong competitive pressure. Smallness may be a substantial barrier to success. Previous research suggests that networks can be used strategically to combat these constraints. However, there is a lack of understanding of the extent to which this finding may be applicable to MSEs and the local agri-food sector. Based on eight in-depth interviews of agri-food MSEs, it is concluded that MSEs apply networks to strengthen their competitive advantage – for example, by forming stronger customer relationships. The MSEs are using their networks to combat their size-related disadvantages, but not by growing; rather, the networks enable them to remain small and independent while further strengthening their position as small producers.

  • 110.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    The auditor at work: a study of auditor practice in Big 4 audit firms2013Doctoral thesis, monograph (Other academic)
    Abstract [en]

    By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. In doing this, the following research question is addressed: What does the auditor do? The dissertation includes and discusses certain aspects of auditing. The aspects chosen provide certain opportunities and limitations and are as follows: the audit profession, audit quality, auditing standards, structure versus judgment, the production of comfort, expert systems and trust versus scepticism. The empirical material consists of observations and interviews. The findings suggest that from an auditor perspective auditing includes not only a professional side but also a more commercial side. It appears that auditors combine more traditional tasks such as quality assuring the client’s information and reporting with tasks more directed towards assuring that the client firms’ management is satisfied. The findings also suggests that from an auditor perspective audit quality is about comfort and that making structured judgments seems to be an important action towards reaching a sufficient level of comfort and, hence, to perform high-quality audits. Finally, the findings of this dissertation suggest that much of the “professionalism” in the audit profession lies with the audit firms. Substantial knowledge is “built in” to the audit firm system; an important auditor skill is to be able to operate the system whilst appearance, behaviour and conduct is about adhering to such effort and auditors are influenced by audit firm expectations on how audit work should be done. The consequences of such “audit firmalization”, a concept identified in this dissertation, on the audit profession seem to be an important focus for future research.

  • 111.
    Broberg, Pernilla
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Agevall, Lena
    Linnaeus University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande. Linnaeus University.
    The new generation of auditors meeting praxis2015Conference paper (Refereed)
    Abstract [en]

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

  • 112.
    Broberg, Pernilla
    et al.
    Kristianstad University College, Department of Business Administration.
    Collin, Sven-OlofKristianstad University College, Department of Business Administration.Tagesson, TorbjörnKristianstad University College, Department of Business Administration.
    Redovisning, revision och företagsstyrning i dagens ljus: 4, Insikter från kandidatarbeten och magisterarbeten presenterade vid Högskolan Kristianstad 20072007Collection (editor) (Other (popular science, discussion, etc.))
  • 113.
    Broberg, Pernilla
    et al.
    Kristianstad University, School of Health and Society.
    Collin, Sven-Olof
    School of Business and Economics, Linnéus University, Växjö.
    Tagesson, Torbjörn
    Department of Business Administration, Lund University.
    Axelsson, Monika
    Kristianstad University, School of Health and Society.
    Schéle, Charlotta
    Kristianstad University, School of Health and Society.
    Why reduce profit?: accounting choice of impairments in Swedish listed corporations2011In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 3, no 1, p. 21p. 49-71Article in journal (Refereed)
    Abstract [en]

    Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.

  • 114.
    Broberg, Pernilla
    et al.
    Kristianstad University, Department of Business Administration.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Tagesson, Torbjörn
    Kristianstad University, Department of Business Administration.
    Axelsson, Monika
    Kristianstad University, Department of Business Administration.
    Schéle, Charlotta
    Kristianstad University, Department of Business Administration.
    Why reduce profit?: accounting choice of impairments in Swedish listed corporations2007Report (Other academic)
    Abstract [en]

    Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.

  • 115.
    Broberg, Pernilla
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Ponamarev, Yuliya
    ESADE.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Karlsson, Karoline
    Kristianstad University, Faculty of Business.
    Vinberg, Emmy
    Kristianstad University, Faculty of Business.
    Commercialization of audit firms and auditors’ subjective well-being2018Conference paper (Refereed)
  • 116.
    Broberg, Pernilla
    et al.
    Linköping University.
    Tagesson, Torbjörn
    Linköping University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Exploring antecedents of psychological well-being among Swedish auditors2019Conference paper (Refereed)
  • 117.
    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)
  • 118.
    Broberg, Pernilla
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Gerlofstig, Carl
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Balance between auditing and marketing: an explorative study2013In: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, E-ISSN 1879-1603, Vol. 22, no 1, p. 57-70Article in journal (Refereed)
    Abstract [en]

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

  • 119.
    Broberg, Pernilla
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Skog, Peter
    Emily, Theodorsson
    Auditors’ professional and organisational identities and perceived commercialisation in audit firms2014Conference paper (Refereed)
    Abstract [en]

    Purpose:

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

    Design/methodology/approach:

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

    Findings:

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

    Originality/value:

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

  • 120.
    Broberg, Pernilla
    et al.
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Skog, Peter
    Baker Tilly Saxos AB Helsingborg .
    Theodorsson, Emily
    Swedish Tax Authority .
    Auditors’ professional and organizational identities and perceived commercialization in auditing firm2018In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    Abstract [en]

    Purpose

    This paper seeks to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, our study directs its attention toward the potential driver of commercialization, which we argue to be the identities of the auditors.

    Design/methodology/approach

    The paper is based on 374 responses to a survey distributed to 3588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis.

    Findings

    The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, our study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of “organizational professionalism.” The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm’s process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization.

    Originality/value

    The paper provides insight into how auditors’ identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

  • 121.
    Broman, Johanna
    et al.
    Kristianstad University, School of Health and Society.
    Lundin, Patricia
    Kristianstad University, School of Health and Society.
    CRM systems management and use: From retail stores perspective2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to explore how stores in the retail sector and in business to consumers´ relations, are engaged in the CRM systems use and management. The purpose is also to see if the information that is gathered by the headquarters is transferred down to the stores.

     

    The research follows a realistic philosophy combined with an abductive approach and a qualitative method. The choice of design to this research was an exploratory research combined with a case study strategy over a cross-sectional time horizon. The data was collected through semi-structured interviews with managers in the six different retail stores.   

     

    The findings from this thesis showed various results when it came to the use of the CRM system and the amount of information that the stores got access to from the headquarter/partner. None of the stores managed their CRM systems themselves, it was only managed by the headquarters or partners of the retail chains. The amount of information that was transferred down from the headquarters or partners, affected how much the stores used the CRM system. The stores that got much information had more knowledge about the CRM system and used it a lot more than stores that got less information.

     

    The limitations that can be found in this thesis is that it is only a small amount of stores within the retail market that has been examined, this might give a misleading result for the rest of the retail market and the global market as whole.

  • 122.
    Bromér, Niklas
    et al.
    Kristianstad University, School of Health and Society.
    Gustavsson, Marcus
    Kristianstad University, School of Health and Society.
    Ekonomistyrning i elitidrottsföreningar: hur ser användningen av formella styrmedel i elitidrottsföreningar ut?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In recent years the economic work in elite sports club has been more important in Sweden by introducing the elitelicense for those elite clubs. The use of economic measurement tools have thereby become a more important aspect for the elite sports club.

    Formal control instruments could be described as the measurement tools that work with the economic questions. Therefore is this study oriented to this type of control instrument. This study wants to define the formal control instruments and then explain the implication of those formal measurement tools. Finally this study will create an understanding to the reader of how the elite clubs use those formal measurement tools in their daily work.

    The formal control instruments that are described in this study is: strategic planning, calculation, budgeting, performance measurement, benchmarking, process control and reward system. These formal control instruments have been adapted to fit elite sports club instead of companies because it does not always have the same meaning in sport clubs and in companies.

    The result of this study is taken from the telephone interview that are made with different elite sport clubs. To make a bigger picture this study has chosen to make interviews of three different sports, all interested in the elitelicense. Those three sports are football, handball and ice hockey. Then has three sports club from each sport been selected to take place in this study.

    The result in this study shows how the elite sports clubs use the formal control instrument and also which meaning those have for the elite sports club. The difficulty of this study has been to find similarities and differences between the sports in the use of formal control instruments.

  • 123.
    Bromér, Niklas
    et al.
    Kristianstad University, School of Health and Society.
    Kuchak, Barwin
    Kristianstad University, School of Health and Society.
    Förändringar i redovisningsbranschen och dess inverkan på redovisningskonsultens yrkesroll och yrkesidentitet2013Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Aim: The aim of this study is to see how the professional role and professional identity of accounting consultant's changes due to the external changes that constantly occur in the accounting profession.

    Theoretical approach: The literature review is structured around two parts. The first is the role of the professional and the other is professional identity.

    Methodology: The study uses a qualitative method to create an understanding of how accounting consultants themselves look at how the changes have affected their professional role and professional identity.

    Conclusions: The conclusion of this study has concluded these four external changes: the authorization of accountants, the introduction of Reko, the abolishment of audit requirement and introduction of K2 and K3 regulations affecting accounting consultants' professional role and professional identity. They have a more widespread professional role and the sociability has become more important and also the personal characteristics have changed.

  • 124.
    Bronk, Jakub
    et al.
    Kristianstad University, Faculty of Business.
    Alsabbaghalsmadi, Samer
    Kristianstad University, Faculty of Business.
    Antecedents of Public Service Motivation: a Study of Swedish Municipalities2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Public Service Motivation is a concept of a rather short history. It refers to an altruistic form of motivation to serve the interests of a broader community and appears in the way individuals react towards motives grounded mainly within public institutions. Public administration literature claims that some people have a set of attributes making them more predisposed to positively react towards the special calling of contributing to the community. Although Public Service Motivation has received increased interest from researchers, there is lack of research about the concept within Swedish context.   Understanding the concept of Public Service Motivation and its underlying antecedents can contribute with solutions to problems faced by public institutions. Previous research suggests antecedents of three main categories: individual, socio-historical and organizational. The individuals are motivated by their unique norms and emotions, events and experiences that shape their beliefs and organizational codes of conduct that emphasize or constrain individuals’ behavior. This study aims to fill the gap of lacking research about Public Service motivation within the Swedish context by examining the impact of potential antecedents concerning all three categories.   The data necessary to conduct this study was gathered by an online survey distributed among all Swedish municipalities, addressing managers and employees mainly with an administrative role. The study provided some interesting results which can possibly bring theoretical and practical contributions for the future. It has been demonstrated that individuals’ openness and perseverance, along with positive parental socialization, religiousness and political ideology affects Public Service Motivation. The study also showed that individuals that feel satisfied with their job and individuals who achieved managerial position have a higher Public Service Motivation.    Public Service Motivation is a topic that is increasingly recognized and debated. However, there is still room for future studies, especially within Swedish context. This study provided research about antecedents of Public Service Motivation and a study of effects could serve as a fine complement.

  • 125.
    Bronk, Jakub
    et al.
    Kristianstad University, School of Health and Society.
    Larsson, Marcus
    Kristianstad University, School of Health and Society.
    Faktorer som påverkar försiktigheten i redovisning: en studie av svenska börsnoterade företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Försiktighetsprincipen är och har länge varit en av de viktigaste principerna inom svensk redovisning. Sedan år 2005 måste dock samtliga börsnoterade företag i Sverige upprätta sin redovisning i enlighet med det internationella regelverket International Financial Reporting Standards (IFRS). Tidigare forskning har anmärkt att IFRS ger relativt mycket utrymme för subjektiva bedömningar och har ett komplicerat förhållande till försiktighet som är ett omdebatterat ämne bland redovisare.Att upprätta redovisning är en subjektiv process där personliga egenskaper hos redovisaren och redovisarens omgivning har en inverkan på sättet den upprättas. Uppsatsens syfte är därför att förklara vilka faktorer som påverkar tillämpningen av försiktighet i redovisning i svenska börsnoterade företag. Studien fyller ett gap kring styrelsesammansättningens påverkan på mängden försiktighet i redovisning som inte är ett väl utforskat område, speciellt angåendesvenska förhållanden. Den undersöker även hur ägarstruktur och företagets storlek påverkar redovisningen i fråga om tillämpningen av försiktighet. För att genomföra studien har nödvändig data inhämtats från databaser och årsredovisningar. Market-to-Book valuehar använtssom en metod för att mäta försiktighet i redovisning. Studienhar kommit fram till några intressanta resultat som bidragit till forskningen kring försiktighetsprincipens framtid. Det har nämligen visat sig att företag med en större andel kvinnori styrelsen tenderar att vara mer försiktiga i sin redovisning. Större företag har även påvisats visa mindre tendenser till en försiktig redovisning vilket inte var förenligt med studiens ena hypotes. Försiktighet i redovisning är ett omdiskuterat ämne och det finns fortfarande mycket kvar att undersöka. Framtida forskning skulle kunna undersöka hur andra faktorer påverkar redovisningens försiktighet exempelvis redovisares personlighetsdrag. Andra metoder borde även användas för att mäta graden av tillämpning av försiktighetsprincipen.

  • 126.
    Bruhn, Alina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Hesselroth, Marcus
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Market Orientation: the effect of TMT shared leadership and perceived contextual discretion2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Ever since the 1960s, it has been argued that customer needs have to be a firm's core business purpose. One way for firm to achieve this, is through use of market orientation strategies. Recent research has found that shared leadership could have a positive effect on market orientation, as well as within top management teams. The ability that top management teams have to influence the organization, is further found to be effected by the level of discretion they operate within.

    This thesis seeks to explain the relationship between shared leadership within top management teams and market orientation, and how this relationship in turn might be contingent on perceived contextual discretion. This is done through a quantitative method, where a survey study is done on the top management teams in Swedish saving banks.

    The findings of this thesis show that shared leadership is positively related with market orientation, and that this relationship is not contingent on perceived contextual discretion. The variable of perceived contextual discretion was, however, found to have the effect of an independent variable with a strong positive direct effect on market orientation within the financial sector.

    One limitation of this thesis is that the statements for perceived contextual discretion has been developed only from concepts, and have not been tested in any previous study. This brings with it a risk that these statements did not measure the concept in the most optimal way.

    The theoretical contributions of this thesis are how perceived contextual discretion is found to have a direct effect on market orientation. This further imply that perceived contextual discretion has an effect on the level of market orientation within a firm. 

  • 127.
    Bruhn, Alina
    et al.
    Kristianstad University, School of Health and Society.
    Hesselroth, Marcus
    Kristianstad University, School of Health and Society.
    The development of sustainable food consumption: exploring drivers of sustainable food consumption from a consumer perspective.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Over the past decade, there has been a growing concern for the natural environment. In turn, that has led to a change in consumer behaviour and their willingness to consume sustainable food products. Although, what drives consumers to sustainable food products today, remains.

    The purpose of this study is to explore changes in sustainable food consumption, and the drivers behind these changes from a consumer perspective. To do so, drivers behind sustainable consumption was first identified from previous research, then later transferred into a conceptual model. A qualitative research method has been used through an interpretivistic approach to collects data. Data was collected through semi-structured interviews, to find what drivers consumers to consume sustainable food products.

    The results of this study showed that there has been a change among sustainable food consumers, compared to previous findings. The drivers that affect sustainable food consumption are defined within three different categories: positive-, negative- and depending drivers of sustainable food consumption. Furthermore, this study has contributed with new perspectives of what drives consumers towards sustainable food consumption.

    With a better understanding of what drives consumers towards sustainable food consumption this study can provide valuable information to companies involved in retail- or production of sustainable food products. 

  • 128.
    Bruhn, Hanna
    et al.
    Kristianstad University, Faculty of Business.
    Rosberg, Julia
    Kristianstad University, Faculty of Business.
    Why consumers buy BOGO-products.: an exploratory study of philanthropy-linkedproducts in retail stores.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    More and more consumers have become socially conscious when choosing which retailer to buy from; thus many retailers have increased their engagement in Corporate Social Responsibility (CSR) activities. One common form of CSR activity within companies is philanthropy, or corporate philanthropy, where companies aim to donate to charity or to take environmental and social issues into consideration.

    Conscious customers and ethical consumerism have led to a particular retail trend, known as the Buy- One-Give-One (BOGO) business model has grown in popularity among today’s retail industry brands. Since it is of importance to understand the motivations of consumers’ purchase decisions, the purpose of this study is to explore consumers’ choices to purchase BOGO-products, and how these BOGO- products influence consumer perception of retail store assortment. This thesis is based on an abductive research, where the empirical data was collected based on focus groups.

    Based on the eight ethical factors (ethical consumption) and five values (theory of consumption value) found in previous studies, we have concluded that eight of the ethical factors and values correspond with the findings of our research. Within these corresponding factors and values, we found that there are seven sub-themes that can determine how consumers are motivated to purchase BOGO- products; dependency, connection (relate factor), marketing, alternative donation, appearance (taste), and trend. The findings of our study both contributed to an in depth understanding of previous research, whilst developing new and relevant insights of how consumers are motivated to purchase BOGO-products.

    Since no previous research, to the best of our knowledge, has studied BOGO-products in combination with ethical consumption and the theory of consumption value (TCV), this study brings originality to the study field. Lastly, the originality of this study also lies in the importance, convenience and up-to- date nature of this topic. Nonetheless, further research is encouraged since our study is limited in three ways. Few of the participants in the focus groups had prior knowledge about BOGO; time and money restriction; and the participants were students (Millennials), which led to a frequent answer of budget restrictions.

  • 129.
    Brynolf, Margrethe
    et al.
    Kristianstad University, School of Education and Environment, Avdelningen för Pedagogik.
    Appladahl, Mats
    Chefens komplexa vardag: samtal & kommunikation2013Book (Other academic)
    Abstract [sv]

    Chefens komplexa vardag är en bok som vänder sig till dig som arbetar som chef. Bokens författare vill på ett enkelt och lättillgängligt sätt ge dig lite av den senaste forskningen om ledarskap i komplexa organisationer, som handlar om den verklighet du som chef möter i din vardag. Men du får också praktiska verktyg med dig på vägen, om hur du kan förbättra dina utvecklingssamtal, enskilt eller i grupp, dina arbetsplatsträffar, lönesamtal och förhandlingar.

  • 130.
    Bucolli, Arta
    et al.
    Kristianstad University College, School of Health and Society.
    Ajeti, Mirdita
    Kristianstad University College, School of Health and Society.
    Upphandlingsprocess i enlighet med LOU: en studie om upphandling av hjälpmedel inom vård och omsorg2009Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.

    Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.

    This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.

    By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.

    We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.

    In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase. The reasons were that the small businesses not always have the amount of goods that are being sought after by purchasing units but also that many people think small businesses do not have a stable economy and risk not being able to finance the commission.

  • 131.
    Buonocore, Alfredo
    et al.
    Kristianstad University, Faculty of Business.
    Iqbal, Sumeera Bano
    Kristianstad University, Faculty of Business.
    Nature of relationships between stakeholders and family business: Empirical evidence from small hospitality business in Italy2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: This paper focuses on nature and role of relationships in small hospitality firm in the Southern Italian context. Based on previous literature relationships in small firms are highly related to trust, common understanding and mutual benefits.    

    Purpose: Aim of the paper is to explore how the role and nature of external stakeholders’ relationships creates perceived value with small family business by the theoretical framework developed by the authors.

    Methodology: To answer the research question an empirical research was conducted and data was collected through semi-structured interviews using guidelines inspired by previous studiesThrough a content analysis of data collected and reports from the local government. Participants in the sample consisted of native Italians, living in the Metropolitan city of Naples. Participants were grouped in five categories along with the family firm itself, external stakeholder groups as business partners, competitors, residents and local government representative members. Total of 14 interviews were conducted. The Data was coded using the software Nvivo.

    Results: The study suggest that relationships in the specific context of Hospitality in Southern Italy is based on personal level and have trust, respect and understanding as the fundamentals. The result also revealed that small family run B&B prefers family over non-family members. Tension and conflicts are then solved through understanding and trust.

    Conclusion: In brief this research contributes to the family businesses and stakeholder literature in the specific context of Italian hospitality industry. The theoretical framework has been updated by the emerging findings from the qualitative analysis.

  • 132.
    Bäckström, Adam
    et al.
    Kristianstad University, School of Health and Society.
    Khadampour, Roland
    Kristianstad University, School of Health and Society.
    Internationalization: The theoretical relevance in internationalization2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the past few decades something interesting has occurred. The internationalization of firms has changed business between and in different countries. New technology and improved communication tools create opportunities for firms´ internationalization, which has led to increased internationalization today.The purpose of this dissertation is to explore different theoretical models applicability to firms’ internationalization today. The data collection consists both of primary –and secondary data. The primary data was collected through interviewing decision makers in leading positions in firms with insights of internationalization. Moreover, different perspectives of internationalization was elaborated in this research because interviews were established in firms from different industries. The secondary data collection consisted of information from the firms´ websites and the firms' annual reports to analyze the degree of internationalization. The combination of data collection provided better insights of the different firms´ internationalization. To be able to secure that this research is realistic, exploration of three different theoretical models that describe internationalization was implemented.The results show that some theoretical models are applicable to some firms and industries. Internationalization depends on two factors: What type of products the firm have, and what type of business the firm is in. Therefore, it internationalize accordingly. Thus, the theoretical models are created to focus on different internationalizations such as fast expansion and Step by Step expansion. Moreover, there are also different internationalization approaches in different industries. Firms have a unique business concept and, therefore, their internationalization processes are different from one another in some ways. This shows that one theoretical model cannot explain all the different types of internationalization. However, all three theoretical frameworks are applicable to today´s internationalization in different ways.

  • 133.
    Bång, Felix
    et al.
    Kristianstad University, Faculty of Business.
    Persson, Niklas
    Kristianstad University, Faculty of Business.
    Kommunal redovisning: redovisning av nöjda invånare2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Citizen satisfaction is a commonly used key performance indicator in the municipal sector and is an important part of the municipal place marketing. For the municipality it´s important to strive for citizen satisfaction as it contribute to the positive image of the municipality, at the same time it makes the municipal activities improve. As there is no uniform to measure and account for goal completion for citizen satisfaction, this is problematic from a comparison standpoint.

    This study clarifies to what extent and how the municipality accounts for the goals set in regard to citizen satisfaction. The study also clarifies the differences in accounting for citizen satisfaction between the years 2014 and 2016 and if there is an increased popularity in accounting for citizen satisfaction.

    A model has been developed to describe the different factors that contributes to citizen satisfaction, and that the municipalities should have in mind when they set their goals for citizen satisfaction as to increase the comparability and transparency of the key performance indicators of citizen satisfaction.

    A content analysis have been performed that show the differences in the accounting for the goals set and the goal completion between different municipalities when it comes to accounting for citizen satisfaction.

    Citizen satisfaction from a municipality perspective is relatively unexplored topic and more studies should be conducted. Future research should be based on interviews of the persons responsible for choosing which factors should be accounted for when it comes to citizen satisfaction.

  • 134.
    Capin, Mario
    et al.
    Kristianstad University, Faculty of Business.
    Nyman, Olle
    Kristianstad University, Faculty of Business.
    Användningen av revisionsverktyg: en kvantitativ studie om faktorer som påverkar användningen av revisionsverktyg i Sverige2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The digitalisation of the audit profession has been a discussed topic due to the major changes in the industry in recent years. The digitalisation has affected how tasks are performed and how problems are addressed, which has caused changes in different parts of society. Factors that influence the use of Computer Assisted Audit Tools (CAATs) have previously been researched, but less in a Swedish context. The purpose of this study is to identify and confirm or deny previous factors found to affect the use of CAATs as well as the applicability of those factors in Sweden.

    To examine the purpose of the study a quantitative approach was used with the help of a web-based survey, sent out to Swedish auditing firms. The hypotheses in this study are based on previous research in the field. The study is based on the three contexts of the Technology-Organization-Environment framework, the technical, organisational and environmental context. The factors that were examined under each context were IT-knowledge, encouragement and standards.

    The result indicates that there are factors that affect the use of CAATs in a Swedish context. The study proves that encouragement and standards have a significant impact on the use of the tools. However, there is a continuing need to research the subject further as the degree of explanation in the analysis shows a small variation in the use of the tools.

  • 135.
    Carlsson, Camilla
    et al.
    Kristianstad University, School of Health and Society.
    Juliusson, Emelie
    Kristianstad University, School of Health and Society.
    Hur förklaras nordiska detaljhandelsföretags arbete med hållbarhetsredovisning?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since the publication of sustainability reports is becoming more common, with the knowledge that there is a voluntary act for any company other than the state-owned, you can ask yourself: why do companies choose companies that sustainability reporting?

    How can this be when ordinary consumers are not interested in a company's annual sustainability report which is usually published in companies’ annual reports? One possible reason for the company sustainability reports is that they are out to show social responsibility, but at the same time, research shows that consumers do not read corporate reports. Therefore we asked: How to explain Nordic retail firms work with sustainability?

    The purpose of this study is to explain the scope and content of information published by retail companies, depending on size, industry, profitability, ownership structure and ownership identity.

    Of the 58 companies examined in this paper, all companies, in more or less, reported on his work with social and environmental issues in their annual reports. In the survey, the variables size, return on equity, ownership structure and total disclosure were used. From the beginning, the idea was to also include the variable ownership identity, but when we had begun to explore corporate sustainability reports, we noticed that almost all the ones we had time to examine where privately owned and then realized that it had not produce any significant results and then we decided not to take the variable whatsoever.

    In the beginning, there was also the variable industry in the investigation but it turned out to be too few observations in each industryc-category to produce any statistics.

    The results that emerged from the study were that there is a correlation between a company's size and the mercy of voluntary sustainability reporting, thus giving support to the first hypothesis. However, the investigation revealed no support for other hypotheses, which argues that there is a positive relationship between profitability and disclosure of voluntary sustainability and between the company's ownership and its disclosure of voluntary sustainability reporting.

  • 136.
    Carlström, Marcus
    et al.
    Kristianstad University, School of Health and Society.
    Karlsson, Rickard
    Kristianstad University, School of Health and Society.
    Figurer i årsredovisningar: går de att lita på?2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To reduce the lack of research on graph distortion this study is made to contribute to the discussion about graph practice. The purpose of the thesis is to explain what firm characteristics affect graph distortion in annual reports.

    In order to fulfil this purpose, a positivistic perspective and a deductive approach was applied. With the assumptions that management act opportunistically and distorts the information disclosed in the graphs presented in the annual reports, Agency Theory, Positive Accounting Theory and Impression Management are used as underlying theories. Further, prior research regarding voluntary corporate disclosure and graph distortion are used in order to derive the hypotheses.

    The empirical method used has been a document study where the purpose was to collect quantitative data. In total 152 companies listed on the Stockholm Stock Exchange were included in the study and a comprehensive amount of 1149 graphs measured to detect their distortion.

    The findings of the study show that companies hiring an audit firm from the Big 4 disclose less distorted graphs. In addition, companies that pay a higher compensation to the board members and CEO seem to present more distorted graphs. The study also found that for companies with a more dispersed ownership less graph distortion occurs. However, the findings do not support the view that firm size and debt ratio affect the level of graph distortion within the annual report.

    Concluding, the study contributes with evidence indication that higher agency costs affect management’s actions regarding graph distortion because a more dispersed ownership leads to less graph distortion. Also there is evidence that managers try to justify high compensation by improving impression of themselves through graph distortion.

  • 137.
    Cavdarovski, Jove
    et al.
    Kristianstad University, School of Health and Society.
    Wallvik, Jesper
    Kristianstad University, School of Health and Society.
    Kapitaltäckningsregler med valfrihet: en kvalitativ studie om bankers frihet att välja beräkningsmetod för kapitalkravet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to increase the understanding of how a bank’s features and internal factors have affected its choice of method in calculating the capital requirement.

    Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks’ method for calculating the capital requirement. The interviews were semi-structured, with open questions that allowed a dialogue with the respondents in which they could express their opinions and knowledge regarding the factors affecting their banks’ choice of method.

    Theoretical Approach: The study is based on the new institutional economics theory of how institutions affect organizational behavior. It’s also based on earlier research within the regulation Basel II by, among others, Hakenes and Schabel (2011), Rime (2005) and Wahlström (2009).

    Conclusions: The results of this study show that banks have identified different factors that affect their choice of calculation method for the capital requirement. The choice the banks are facing is to keep the standardized method, develop an advanced internal based method, create partnerships with other banks or focus on alternative clientele portfolios. The two factors that were considered to be have the greatest significant for the choice of calculation method were resources associated with the implementation of the IRB approach models and how the banks’ clientele portfolio was designed. How these were distributed and to what extent they influenced the choice was highly individual for the chosen banks.

  • 138.
    Cederholm, Frida
    et al.
    Kristianstad University College, School of Health and Society.
    Svensson, Rebecca
    Kristianstad University College, School of Health and Society.
    CSR i plast- och kemibranschen2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate Social Responsibility (CSR) is a topic that is becoming increasingly important in today's society. CSR is a concept whereby companies voluntarily integrate social and environmental concerns both in their business but also in interaction with their stakeholders. The society of today sets high expectations for how companies take their social responsibilities, especially in industries where the risks to individuals and the environment are high. In this study, we tried to answer the following questions; what kind of responsibility do companies in the plastics and chemicals industry claim to take and why might this be due? What differences exist between the investigated companies in the industry and what may these differences be rooted in? The purpose of this study was to obtain an understanding of the interest in working on sustainability in the plastics and chemicals industry. In our thesis we have chosen to use a deductive approach, where we studied the three companies’ sustainability reports or similar materials relating to issues on CSR with the help of a checklist. The checklist has served as a tool for the empirical material. In the theoretical part, we have chosen to include theories relating to the CSR concept, structure, and the driving forces behind corporate responsibility. We have also chosen to include stakeholder and legitimacy theory. Other theories such as Triple Bottom Line and Carroll's pyramid of CSR are also presented. We have in this study concluded that it is necessary for companies to demonstrate that they take responsibility for all its stakeholders and not just for shareholders. All three companies put great emphasis on accounting for the environmental liability issues which may be due to the expectations regarding the ethical responsibility for the environment are high in this sector. The industry is heavily regulated in terms of product safety with the result that this is something that is considered being important and relevant to companies when they set up their reports.

  • 139.
    Ceimertz, Tove
    et al.
    Kristianstad University, School of Health and Society.
    Janford, Maria
    Kristianstad University, School of Health and Society.
    Inte mest, utan bäst!: hur revisorer resonerar kring relationen till klienter2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An auditor contributes to assure the quality of the financial information the company hands over and auditing is seen as a quality stamp for third part. There is fierce competition in the audit industry as is no longer mandatory auditing for small companies. Audit firms use marketing and other activities to retain and attract new clients. The purpose of this study is to create an understanding for how auditors reason regarding the relationship with clients and how they perceive that activities to retain and attract clients affect the relationship.

    The study covers three concepts that are linked to theories. It studies how auditing as a profession, marketing and independence affect the client relationship and the Agency Theory, Professional Theory and Institutional Theory support these. The study is preformed through a qualitative approach where individual interviews are used to collect data from six different auditors.

    The auditors attach great importance to that the relationships with the clients are good. It is important that the clients are satisfied and stay, but also because it is through word-of-mouth auditors gain most new clients. Auditors belong to a profession and, therefore, the auditors are aware of how they behave in work and outside. Marketing is contrary to the profession but is something they have started to use more. Audit firms use brand marketing while auditors focus mainly on personal marketing. Because of laws, auditors must be independent against their clients and with this they are carful. Nothing may threaten their independence because it can destroy their reputation.

    The conclusion is that auditors value the client relationship highly. They are aware of what can affect and threaten their role as an auditor in the relationship. They are also aware of how to act in order to avoid these. A suggestion for further research is to study auditor-client relationship from the clients’ perspective, which can then be compared with the result of this study. 

  • 140.
    Cerrudo Sampol, Macarena
    et al.
    Kristianstad University, School of Health and Society.
    Fajersson, Isabella
    Kristianstad University, School of Health and Society.
    How green are you?: a study on Baby Boomers and Generation Y2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability has been an important and discussed issue during the last decades. Sustainability has been defined as “meeting the needs of the present without compromising the ability of future generations to meet their own needs.” This concern for the environment includes both the business world as well as individuals. As the green market continues growing, and in order to keep up with consumers’ new wants and needs firms may have to adjust their marketing strategies to them. Marketing practice has taken a new approach towards sustainability and many organizations have started to implement sustainable marketing.

    The purpose of this dissertation is to investigate Baby Boomers and Generation Y values towards sustainability and if they act in accordance to their own values. Furthermore, the results and the analysis will help to find if there are any similarities or differences between these generations and their values towards sustainability and sustainable consumption. Previous researches have been focused on sustainability, consumer behavior, and only a few of them included the study of a generation. However, there are not any currently researches in academic literature that includes both generations and their values towards sustainability. This study is based on a qualitative research on Baby Boomers and Generation Y. Two focus groups have been conducted in order to get a deeper understanding of these generations’ values towards sustainability. However, it is important to point out that it is not possible to draw general conclusions from the results. The results show that there are common values and differences between the generations.

    This thesis has laid a good foundation for possible future research about the generations and sustainability. The results from the study may be of some valuable for Swedish retail businesses and sustainable/organic products manufactures. Moreover, it could help marketers to adapt their marketing strategies to suit these generation’s needs.

  • 141.
    Christensen, Robin
    et al.
    Kristianstad University, School of Health and Society.
    Feldt, Hugo
    Kristianstad University, School of Health and Society.
    Konsultation vs. Oberoendet: En studie om revisionsbyråers tjänster ur intressenternas perspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning Revisorsyrket utvecklas ständigt. Från att tidigare ha ansetts vara en räknande ensamvarg sittandes på sitt kontor är nu revisorn en fullfjädrad konsult med kommunikation som sin vardagliga huvudsyssla. Allteftersom revisorns arbetsuppgifter byts ut från att till största del bestå av revision till att bestå mer och mer av konsulttjänster, kan revisorns ställning som en oberoende granskare av företags räkenskaper ifrågasättas.

    Syftet med uppsatsen är att först utforska vilka konsulttjänster, eller Non-Audit Services (NAS), som erbjuds av en revisionsbyrå. Sedan tar studien reda på vad olika intressentgrupper tycker om att revisionsbyråer bistår sina revisionskunder med NAS. Avslutningsvis undersöks intressentgruppernas uppfattning om biståendet av NAS påverkan på oberoendet. Studien byggs upp av agentteorin och intressentteorin, där revisorn ses som en oberoende granskare som ska säkerställa att företagsledningen agerar optimalt för företagets ägare och intressenter.

    För att få reda på vilka tjänster som NAS innefattar görs först en pilotstudie med intervjuer av fyra revisorer med varierande erfarenhet. Sedan görs en enkätundersökning där frågorna tas fram utifrån informationen från pilotstudien. De intressenter som enkäten skickas ut till är Bankanställda, Investerare/Aktieägare, Revisor/Revisorsassistent/Redovisningskonsult, Skatteverket, Studenter och Andra företag.

    Resultatet av studien visar att samtliga intressentgrupper ställer sig positiva till att revisionsbyråer bistår sina revisionskunder med NAS, där gruppen Revisor var mest positiva och Studenter och Investerare/Aktieägare minst positiva. Vidare anser samtliga intressentgrupper att biståendet av NAS endast påverkar oberoendet i liten utsträckning, där Revisor anser att det påverkar minst och Investerare/Aktieägare anser att det påverkar mest. Slutsatserna är att intressenterna ser NAS som något positivt och att dess påverkan på oberoendet är lägre än dess positiva sida för företagare.

  • 142.
    Christensen, Robin
    et al.
    Kristianstad University, School of Health and Society.
    Feldt, Hugo
    Kristianstad University, School of Health and Society.
    Konsultation vs. Oberoendet: en studie om revisionsbyråers tjänster ur intressenternas perspektiv2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Revisorsyrket utvecklas ständigt. Från att tidigare ha ansetts vara en räknande ensamvarg sittandes på sitt kontor är nu revisorn en fullfjädrad konsult med kommunikation som sin vardagliga huvudsyssla. Allteftersom revisorns arbetsuppgifter byts ut från att till största del bestå av revision till att bestå mer och mer av konsulttjänster, kan revisorns ställning som en oberoende granskare av företags räkenskaper ifrågasättas.Syftet med uppsatsen är att först utforska vilka konsulttjänster, eller Non-Audit Services (NAS), som erbjuds av en revisionsbyrå. Sedan tar studien reda på vad olika intressentgrupper tycker om att revisionsbyråer bistår sina revisionskunder med NAS. Avslutningsvis undersöks intressentgruppernas uppfattning om biståendet av NAS påverkan på oberoendet. Studien byggs upp av agentteorin och intressentteorin, där revisorn ses som en oberoende granskare som ska säkerställa att företagsledningen agerar optimalt för företagets ägare och intressenter.För att få reda på vilka tjänster som NAS innefattar görs först en pilotstudie med intervjuer av fyra revisorer med varierande erfarenhet. Sedan görs en enkätundersökning där frågorna tas fram utifrån informationen från pilotstudien. De intressenter som enkäten skickas ut till är Bankanställda, Investerare/Aktieägare, Revisor/Revisorsassistent/Redovisningskonsult, Skatteverket, Studenter och Andra företag.Resultatet av studien visar att samtliga intressentgrupper ställer sig positiva till att revisionsbyråer bistår sina revisionskunder med NAS, där gruppen Revisor var mest positiva och Studenter och Investerare/Aktieägare minst positiva. Vidare anser samtliga intressentgrupper att biståendet av NAS endast påverkar oberoendet i liten utsträckning, där Revisor anser att det påverkar minst och Investerare/Aktieägare anser att det påverkar mest. Slutsatserna är att intressenterna ser NAS som något positivt och att dess påverkan på oberoendet är lägre än dess positiva sida för företagare.

  • 143.
    Christensson, Lucas
    et al.
    Kristianstad University, School of Health and Society.
    Svensson, Oskar
    Kristianstad University, School of Health and Society.
    The important part is that we have established a relationship, then we can conduct business: Cultural conflicts and dilemmas in international business2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Recent literature state that the relationship between buyers and sellers has gained more and more importance in business-to-business segments. The distribution of products may even end up in the shadow of these important relationships. The statement, of increased need for relationship marketing, is proven more tangible in cross-border interactions and communications. Managers who are maintaining and establishing international accounts have to acknowledge cultural differences, norms and preferences when keeping their international key accounts satisfaction. However, the practice around how cultural diversity implement the relationship process is something that could be further explored. Therefore, the purpose of this thesis is to explore cultural conflicts and dilemmas in manager’s relations with international key accounts.The thesis has a phenomenological approach, which aims at exploring personal business experiences of managers in practice. Thus, the aim is not to make general assumptions about either KAM, RM or business culture. The thesis is developed through five separate interviews with managers of different gender, practice and targeted customer culture. We mainly used Hofstede's (2017) framework when analyzing and discussing the implication of business culture on international relationships. Several strategies, both personal and business oriented, where noticed as a result of international and intercultural business collaborations. The result shows how complex the subject of business culture is and how limitations of managing cultural diversity can lead to conflicts and dilemmas.

  • 144.
    Cicak, Ana-Marija
    et al.
    Kristianstad University, Faculty of Business.
    Hederström, Christopher
    Kristianstad University, Faculty of Business.
    Plötsligt händer det: En kvalitativ studie om redovisningskonsultens reaktioner på den digitala utveckligen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accounting consultants’ reactions to the changes that digitalization entails are a relevant subject to study since the development of digitalization in the form of, among other things, automated tasks are an ongoing process. It is particularly interesting to study the reactions of accounting consultants to the changes, as their reactions can affect the implementation of digital working methods. The purpose of the following study is to investigate what reactions and emotions are expressed by the accounting consultants who are working in the accounting industry as a result of the digitalization’s influence and changes. This study is based on qualitative research with semi-structured interviews of six accounting consultants to try to interpret and understand their experiences regarding the changes that the development of digitalization brings to their professional sector. The interviews were complemented by a quantitative method in the form of survey mailing. This study used institutional work as the main theoretical framework, which is supplemented by the diffusion of innovation in order to be able to explain why some accounting consultants accept or reject the digital changes. Using these theories, this study aims to answer why accounting consultants, as a result of their reactions and emotions, engage in creating, maintaining or disrupting institutions. The main conclusion reached by the study is that accounting consultants in one accounting firm actively work to create and maintain institutions. There are no feelings among the participants that indicate that they want to disrupt the existing institution or that there is some dissatisfaction about it. Those who have been working in the accounting industry for a shorter period seem to have a more positive attitude towards the changes and therefore actively works to ensure that their agency moves towards the changes. However, those who have been working in the accounting industry for a long time seem to demonstrate reactions and emotions which show that they are contradictory to changes. The fact that some accounting consultants are opponents of changes can be explained by the degree of uncertainty that comes with the development of digitalization.

  • 145.
    Claesson, Amanda
    et al.
    Kristianstad University, School of Health and Society.
    Jonsson, Albin
    Kristianstad University, School of Health and Society.
    The Confusion of Content Marketing: a study to clarify the key dimensions of content marketing2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Content marketing is a popular marketing strategy, which has increased significantly during the last years. The term content marketing is new but companies have been working with parts of the strategy for decades. The new digital era changed the communication from a one-way to a two-way communica- tion. Customers now have a demand for relevant content that is valuable for them.

    The purpose of this dissertation is to develop an understanding of this marketing strategy, and clarify the key dimensions that distinguish content marketing from other marketing strategies. This thesis rests on a realistic philosophy with an abductive approach.

    Based on previous research different definitions of the marketing strategy are used to develop a model of the key dimensions of content marketing. A qualitative data collection with semi-structured interviews is performed on seven participants in order to explore what is seen as important aspects, and to gather new insight about the unclear marketing strategy.

    The findings indicate a differentiation between companies, but there is a consensus of the most im- portant aspects. Findings of how the strategy is done results in a new model, and a new definition of the marketing strategy. Suggestions for further research include examining how companies measure con- tent marketing.

    The results contribute with a clarification and further description of what content marketing is, and the most important aspects to consider when working with the strategy. The results of this study are useful as a guideline for people starting to work with content marketing, with the aim to understand the market- ing strategy. 

  • 146.
    Clarén Carlberg, Magnus
    et al.
    Kristianstad University, School of Health and Society.
    Persson, Veronica
    Kristianstad University, School of Health and Society.
    Bestyrkande av hållbarhetsredovisning: kostnad & nytta2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders. A clash of opinions within this subject awoke our interest and the results of this study will show the reality of assurance reports in Sweden. The purpose with this paper is to find out how much companies pay to get their sustainability report assured and to identify the factors that might affect the price. In this study, we ask:

    -What is the cost/benefit of assuring a sustainability report?

    The methodology used in this study was web surveys. The target group consisted of 41 organisations based all over Sweden. The web survey was answered by the contact person confirmed as responsible for the organisations sustainability report. Further, to create a foundation for the study we conducted a literature review from books, scientific articles and other scientific papers covering this subject. Data which has gained focus are for example sustainability reports, revisions and assurance of sustainability reports, framework and current theories in the field. Other types of data we have used come from the respondents themselves.

    It is significantly easier for organisations to calculate the cost as it is concrete while the benefit is abstract and more difficult to identify. In general, organisations that took part in the study feel that using assurance reports is beneficial. One of the reasons for this is because the organisations claim they get knowledge, which is shown in that the internal audit is improved and the credibility of the organisations is strengthened. The width was between 0 SEK- and more than 300 000 SEK. We have been able to confirm through this study that large organisations with a high turnover and a well designed sustainability report pay significantly more than what a company with a lower turnover and a less well designed sustainability report does. There was no compulsion to these two factors would occur at the same time. The difference in cost we assumed could be connected to the number of revision points in the assurance report, but this was not confirmed as such events proved to be unrelated.

  • 147. Colla, Piero
    et al.
    Corvellec, Hervé
    Kristianstad University, Department of Business Administration.
    Dialog: från samtal till text2003Report (Other academic)
    Abstract [sv]

    Att denna artikel presenteras i form av dialog är inte så mycket för att anknyta till den sokratiska traditionen eller till 1700-talets franska brevromaner, utan för att vara trogen minnet av en förlorad vän, Richard Sotto.

    Utbildad sociolog, musiker och fäktmästare, utmärkte Richard Sotto (Paris 1946 - Lund 2002) sig genom sin envishet i att förankra den företagsekonomiska forskingen i filosofin. Den vana författarna genom åren fått att utbyta idéer och frågeställningar med honom får i och med hans oväntade bortgång ett hastigt slut. Samtidigt är det först genom hans bortgång som författarna möts. De bestämmer sig då för att utforska det tanke- och arbetssätt som kännetecknade den person som på ett så avgörande sätt påverkat deras första steg in i forksningsvärlden. Detta har resulterat i denna dialog genom vilken de önskar både hedra en försvunnen vän såväl som plädera för en förankring av forskarens erfarenhet i historien och subjektiviteten.

  • 148.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Corporate governance through the creation of a managerial class2003Report (Other academic)
    Abstract [en]

    The aim of the paper is to broaden the field of corporate governance from the behaviour of managers and structures influencing the behaviour, to the creation of the managerial class. This is accomplished through the use of theories from the  organisational level, explaining selection of managers, and including the macro  level  concept of hegemony, supporting the enforcement of preference similarity within the class of managers.

  • 149.
    Collin, Sven-Olof
    Kristianstad University College, Department of Business Administration.
    Governance strategy: a property right approach turning governance into action2007In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 11, no 3, p. 215-237Article in journal (Refereed)
    Abstract [en]

    Corporate governance (CG) needs to acknowledge the intentional part of governance, where an actor of governance uses the set of corporate governance mechanisms in order to influence the agent to create a performance that will satisfy the interest of the principal. This paper offers a conception of this activity through the concept of governance strategy. The concept is based on a property right approach and derived within the context of agency theory, stressing the interest and the capacity of the principal. It is applied to two empirical organisations seldom investigated in CG research: the organisation of multinational corporations in a business group and the organisation of a riding school in a democratic not-for-profit association, thereby extending the relevance of the concept from corporate governance to organizational governance. The empirical analysis indicates the relevance of the conception and suggests further extension through hypotheses of governance strategy related to environmental influence, accessibility of governance mechanisms and momentum of mechanisms.

  • 150.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Governance strategy: turning governance into action2007Report (Other academic)
    Abstract [en]

    Corporate governance (CG) needs to acknowledge the intentional part of governance, where an actor of governance uses the set of corporate governance mechanisms in order to influence the agent to create a performance that will satisfy the interest of the principal. This paper offers a conception of this activity through the concept of governance strategy. The concept is derived within the context of agency theory and applied to two empirical organisations seldom investigated in CG research: the organisation of a riding school in a democratic not-for-profit association and the organisation of multinational corporations in a business group.

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