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  • 151.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Ownership strategy: a holistic and praxis oriented view on corporate governance2001Report (Other academic)
    Abstract [sv]

    Swedish municipalities are sometimes using wholly owned corporations in order to conduct certain municipal operations. They have, however, been criticised for being passive owners. This paper presents a development of the concept of ownership strategy, with the aim of reconciling the fragmented field of corporate governance. The concept is empirically developed in order to explore the ownership strategies of municipal owners. From data collected through a survey from Swedish municipalities, it is showed that the municipalities to a certain extent act in accordance to rational ownership strategies.

  • 152.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    The board's functional emphasis: a contingency approach2005Report (Other academic)
    Abstract [en]

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

  • 153.
    Collin, Sven-Olof
    Kristianstad University College, Department of Business Administration.
    The board's functional emphasis: a contingency approach2008In: Corporate Ownership & Control, ISSN 1727-9232, Vol. 6, no 2, p. 73-88Article in journal (Refereed)
    Abstract [en]

    We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony.

  • 154.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Why is there no relationship between ownership concentration and performance in Sweden?2002Report (Other academic)
    Abstract [en]

    Ever since Adam Smith there has been a contention that dispersed ownership in a joint stock company is accompanied by low firm performance. This belief has reached its theoretical hights in agency theory. The aim of the paper is to show that mthe contention has to be developed in order to be more attuned with empirical data. It will be argued 1.) That the influence of ownership structure upon performance is mediated through mechanisms inside the firm, the strategy being the most prominent; 2.) That performance has to be divided into profit and risk, and into firm performance, using accounting data, and market performance, using share market performance data; 3.) That the ownership structure is not exclusively a factor that influences the firm, but that the firm and its strategy influence the ownership structure through attracting certain shareholders and repulse others; 4.) That ownership structure is but one mechanism of several corporate governance mechanisms and that performance is ultimately influenced by the mix of the mechanisms; and 5.) Those institutional differences, such as culture, traditions, legislation and history, influence the opportunity set of corporate governance structures and therefore the relative importance of ownership structures in influencing the performance of the firm. A data set from Sweden and from the hard years of 1990 is used in order to empirically support the statements.

  • 155.
    Collin, Sven-Olof
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Linnæus University.
    Haraldsson, Mattias
    Lund University.
    Tagesson, Torbjörn
    Linköping University.
    Blank, Veronica
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed)
    Abstract [en]

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

  • 156.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Jonnergård, Karin
    Växjö University.
    Qvick, Pernilla
    Kristianstad University, Department of Business Administration.
    Silferberg, Betina
    Kristianstad University, Department of Business Administration.
    Zabit, Sevdia
    Gendered career rein: a gender analysis of the certification process of auditors in Sweden2006Report (Other academic)
    Abstract [en]

    The accounting and auditing business has been claimed to be a gendered industry. Even though as many women as men enter the business, high positions as partnerships appear as a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this paper we investigate the gendered character of the early phase of qualification to become certified auditor. We offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factor even out each other, implying no important difference in certification time. We conclude that there is a slight gendered career rein. A rather depressing result is that our model could explain more of male than female certification time, thus implying that even the theory offered is gendered.

  • 157.
    Collin, Sven-Olof
    et al.
    Kristianstad University College, Department of Business Administration.
    Jonnergård, Karin
    Växjö University.
    Qvick, Pernilla
    Kristianstad University College, Department of Business Administration.
    Silfverberg, Betina
    Kristianstad University College, Department of Business Administration.
    Zabit, Sevdia
    Kristianstad University College, Department of Business Administration.
    Gendered career rein: a gender analysis of the certification process of auditors in Sweden2007In: International Journal of Auditing, ISSN 1090-6738, E-ISSN 1099-1123, Vol. 11, no 1, p. 17-39Article in journal (Refereed)
    Abstract [en]

    It has been claimed that the accounting and auditing business is a gendered industry. Even though as many women as men enter the business, high positions such as partnerships still largely appear to be a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this article we investigate the gendered character of the early phase of qualification to become a certified auditor. Using a gender perspective and social capital conceptions we offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factors even out, implying no important difference in certification time. We conclude that auditors of both sexes are subject to gendering processes that influence their certification time before they enter the auditing firm, mainly through family and school attendance variables, and they continue to experience gendered processes within the firm. Thus, we need to acknowledge not only the 'glass ceiling' within organizations, but also the gendered 'career rein' on individuals.

  • 158.
    Collin, Sven-Olof
    et al.
    Linnaeus University.
    Ponomareva, Yuliya
    Linnaeus University.
    Ottosson, Sara
    Öjhage, Nina
    Оплататруда работодателя: Оплата труда членов совета директоров Швеции2014In: Корпоративное управление как фактор повышения инвестиционной привлекательности: Коллективная монография / [ed] Zavyalova, E., Kondratyev, V., Moskva: MGIMO University , 2014, p. 43-83Chapter in book (Other academic)
  • 159.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, School of Health and Society.
    Conflict resolution as a board's functional emphasis: empirical evidence in non-for profit riding schools2005Report (Other academic)
    Abstract [en]

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

  • 160.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Corporate governance and corporate entrepreneurship in public associations: the case of the riding school2003Report (Other academic)
    Abstract [en]

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

  • 161.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Democracy and private property: governance of a three party public private partnership2006Report (Other academic)
    Abstract [en]

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

  • 162.
    Collin, Sven-Olof
    et al.
    Kristianstad University College, Department of Business Administration.
    Smith, Elin
    Kristianstad University College, Department of Business Administration.
    Democracy and private property: governance of a three-party public-private partnership2008In: Public Organization Review, ISSN 1566-7170, E-ISSN 1573-7098, Vol. 8, no 1, p. 53-68Article in journal (Refereed)
    Abstract [en]

    This paper contributes to the study of efficient governance of public– private partnerships (PPPs) through an inductive comparative case study of three riding schools in Sweden. Each school is a three-party PPP between a private firm, a democratic nonprofit association, and a municipality. The results indicate that efficient PPPs mixing private, collective, and communal interests can be established through an adaptive governance strategy. The private firm can shield the democratic association from market influence through adapting to market conditions; the municipality can create a governance strategy; and the democratic association can focus on providing riding services and fostering democratic governance.

  • 163.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Disciplining and enabling action: corporate governance influencing corporate entrepreneurship2003Report (Other academic)
    Abstract [en]

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

  • 164.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Dressaging the riding school manager: corporate entrepreneurship through governance of managers in non-profit associations2004Report (Other academic)
    Abstract [en]

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

  • 165.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Strategy/structure and organisational development in riding schools: a model relating corporate governance and corporate entrepreneurship in the frame of property rights2004Report (Other academic)
    Abstract [en]

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

  • 166.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Smith, Elin
    Kristianstad University, Department of Business Administration.
    Window of entrepreneurship: explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools2003Report (Other academic)
    Abstract [en]

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

  • 167.
    Collin, Sven-Olof
    et al.
    Kristianstad University, School of Health and Society.
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Tagesson, Torbjörn
    Kristianstad University, School of Health and Society.
    Mechanisms of corporate governance going international: outlining a theory of and an initial test of the performance effects2008Conference paper (Refereed)
    Abstract [en]

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

  • 168.
    Collin, Sven-Olof
    et al.
    Linnaeus University.
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Tagesson, Torbjörn
    Linköping University.
    Mechanisms of corporate governance going international: testing its performance effects in the Swedish economy, 20042013In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 8, no 1, p. 79-101Article in journal (Refereed)
    Abstract [en]

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

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

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

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

  • 169.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Department of Business Administration.
    Tagesson, Torbjörn
    Kristianstad University, Department of Business Administration.
    Andersson, Anette
    Kristianstad University, Department of Business Administration.
    Cato, Josefine
    Kristianstad University, Department of Business Administration.
    Hansson, Karin
    Kristianstad University, Department of Business Administration.
    Explaining  the choice of accounting standards in municipal corporations2004Report (Other academic)
    Abstract [en]

    Positive  accounting  theory  (PAT)  tries  to  explain  corporations’  choices  of accounting standards. Empirical research in this field has been focused on the choices  made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In  order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the   forces  of  coercive,  mimetic  and  normative  pressures  presented  by  the environment. The sample of municipal corporations showed that the choice of standards was significantly explained by both PAT factors and institutional factors. The  conclusion is that municipal corporations tend to be subject to institutional influence  by  accepting the practice of their auditing firm and by using specific standards order  to legitimise themselves when they have reached a certain size. Additionally,  they  tend  to  act  according  to  PAT  predictions  by  using  those standards that are able to reduce the profit to levels that society deems acceptable for municipal corporations. Accordingly, through extending the empirical domain to municipal corporations, this paper’s contribution is to show that PAT needs the complementary institutional factors in order to be capable of explaining choice of accounting standards in firms.

  • 170.
    Collin, Sven-Olof
    et al.
    School of Business and Engineering, Halmstad University.
    Umans, Timurs
    Kristianstad University College, School of Health and Society.
    Turnover and heterogeneity in top management networks: a demographic analysis of two Swedish business groups2008In: International Journal of Business Science and Applied Management, ISSN 1753-0296, Vol. 3, no 3, p. 31-55Article in journal (Refereed)
    Abstract [en]

    A theory based on the demography of top management teams is used to explain membership turnover in two Swedish business groups, network analysis being used to define group membership. The results suggest these business groups possess a combination of financial and industrial experience as a group resource and the socialising strategy of control as a force counteracting the conflict-producing force of heterogeneity. An organisational demographic perspective focusing on opposing forces of heterogeneity and homogeneity is developed. It is shown that the perspective can be applied both to formal organisations and to informal ones such as networks.

  • 171.
    Collin, Sven-Olof
    et al.
    Kristianstad University, Faculty of Business.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Lidqvist, Kristian
    Halmstad University.
    Tjörnebrant, Kristian
    Halmstad University.
    Explaining functional orientation of the budget: a survey of Swedish organizations2019In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 9, no 1, p. 28-46Article in journal (Refereed)
    Abstract [en]

    The paper presents a congruence model where factors belonging to the environment, to the corporation, and to the management control system of the corporation are expected to influence the functional emphasis put on the budget, i.e., the function of coordination, responsibility and evaluation. Through a test performed on 111 Swedish corporations, we find indications that the budget is very much alive; it appears to focus more on dealing with external situations than with internal characteristics; and it appears to be part of the formalisation of the organisation. We draw these conclusions based on our findings that suggest that the budget is being used mainly as a coordinative device, and less as an instrument for evaluating actions.

  • 172.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Inte bara aktieägarorientering2016In: Dagens nyheter, ISSN 1101-2447, Vol. 12 decemberArticle in journal (Other (popular science, discussion, etc.))
  • 173.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Olika rösträtt kan gynna entreprenörer2017In: Svenska dagbladet, ISSN 1101-2412, no 27 juni, p. 6-Article in journal (Other (popular science, discussion, etc.))
  • 174.
    Collin, Sven-Olof Yrjö
    Linnaeus University.
    Reflections about Italian academic life in Economia Aziendale and its evolution2015In: Financial reporting: journal of financial communication, ISSN 2036-671X, no 2, p. 5-25Article in journal (Other (popular science, discussion, etc.))
    Abstract [en]

    Applicants for habilitation to Associate and Full professor in Economia Aziendale has during two years been evaluated by a commission, containing four Italian professors and one international professor. Me, being the international evaluator, present here some of my observations and impressions from the evaluation and present some reflections about the evolution of the Italian academic system and the subject, Economia Aziendale. My main conclusion, that the tradition of the subject is, at least in the short run, at threat due to the push towards internationalisation, could be regarded as rather pessimistic. But it is also a call for governed development, which should benefit all of us in the area, the whole international community.

  • 175.
    Collin, Sven-Olof Yrjö
    Linnéuniversitetet.
    ”Vaskar” storföretagen ­aktieägarnas pengar?2014In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 1, p. 40-42Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Få belägg finns för att CSR ger vinst och ur ett strikt marknadsliberalt perspektiv är det oansvarigt att dela ut ägarnas pengar till filantropi. Det skriver professor Sven-Olof Yrjö Collin. Själv hoppas han dock på ett uppsving för den företagsform som ser samhällsbidrag som en självklarhet.

  • 176.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Edlund, Frida
    Linnéuniversitetet.
    Jönsson, Matilda
    Linnéuniversitetet.
    Byrårotation leder till strategisk prissättning2017In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 3, p. 34-35Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

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

  • 177.
    Collin, Sven-Olof Yrjö
    et al.
    Linnéuniversitetet.
    Elmgren, hilda
    Linnéuniversitetet.
    Persson-Lidgren, Stella
    Linnéuniversitetet.
    Ponomareva, Yuliya
    Linnéuniversitetet.
    Styrelsernas kontroll gör företagen mindre effektiva2015In: Dagens nyheter, ISSN 1101-2447, no 28 september, p. 6-Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Bolagsstyrningens pris. Samhällets upptagenhet vid individers egoism har lett till ökade kontroller av företagen och ett ökat engagemang hos bolagens styrelser. Tron har varit att mer övervakning är bättre än mindre. Men detta starka fokus på kontroll har ett pris som inte nödvändigtvis gagnar bolagen, skriver fyra forskare.

  • 178.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Ponomareva, Yuliya
    Uppsala universitet.
    Styrelsearvodena ökar med andelen kvinnor2017In: Svenska dagbladet, ISSN 1101-2412, no 29 marsArticle in journal (Other (popular science, discussion, etc.))
  • 179.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Ponomareva, Yuliya
    Linnaeus University.
    Ottosson, Sara
    EY, Stockholm.
    Sundberg, Nina
    Swedish Agency for Economic and Regional Growth, Jönköping.
    Governance strategy and costs: board compensation in Sweden2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 3, p. 685-713Article in journal (Refereed)
    Abstract [en]

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

  • 180.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University College, Department of Business Administration.
    Smith, Elin
    Kristianstad University College, Department of Business Administration.
    Window of entrepreneurship: explaining the influence of corporate governance mechanisms on corporate entrepreneurship in two riding schools2007In: International Journal of Entrepreneurship and Small Business, ISSN 1476-1297, E-ISSN 1741-8054, Vol. 4, no 2, p. 122-137Article in journal (Refereed)
    Abstract [en]

    The concept of window of entrepreneurship is used in order to explore the relationship between corporate governance and corporate entrepreneurship. Entrepreneurship is a propensity, which can be triggered or terminated through the influence of corporate governance mechanisms. The window of entrepreneurship expresses the temporary character of entrepreneurship, indicating that a firm can open or close the firm for entrepreneurial action. We find indications of the window of entrepreneurship in two riding schools, one governed by a private firm and one governed by an association. The mechanism of the board of directors was found to be conducive for opening the window in the two cases. The mechanism of the product market and the market for managerial labour influenced the closing of the window. Thereby it has been indicated that corporate entrepreneurship is a propensity that can be triggered and terminated.

  • 181.
    Collin, Sven-Olof Yrjö
    et al.
    School of Business and Engineering, Halmstad University.
    Tagesson, Torbjörn
    School of Business and Engineering, Halmstad University.
    Andersson, Anette
    Kristianstad University, School of Health and Society.
    Cato, Joosefin
    Kristianstad University, School of Health and Society.
    Hansson, Karin
    Kristianstad University, School of Health and Society.
    Explaining the choice of accounting standards in municipal corporations: positive accounting theory and institutional theory as competitive or concurrent theories2009In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, no 2, p. 141-174Article in journal (Refereed)
    Abstract [en]

    Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative.

  • 182.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Revisorn behöver mer ekonomi, inte mindre2017In: Svenska dagbladet, ISSN 1101-2412, no 16 oktoberArticle in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

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

  • 183.
    Coralic, Alen
    et al.
    Kristianstad University, School of Health and Society.
    Secic, Eldar
    Kristianstad University, School of Health and Society.
    The Entrepreneurial Process Revisited: Immigrant entrepreneurship and cultural perceptions.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to explore how culture influences the perception of entrepreneurship, in the context of immigrant entrepreneurs in a non-core region in Sweden. Our theoretical framework consists of previous research about the entrepreneurial process, and cultural differences on national, local and business level. A conceptualization of the entrepreneurial process is combined with a three-layer theoretical framework of culture. Namely a national, a local and a business culture. The source for this empirical research are Balkan immigrants that came to Sweden during the 1990s because of the Balkan war, and are now entrepreneurs in Karlskrona, Sweden. The research method used in this thesis is interpretivistic with an abductive research approach. The empirical data was gathered through in-depth interviews. The empirical results have helped us understand that the perception of the entrepreneurial process distinguishes itself depending on culture. The main findings in our research imply that the Balkan entrepreneurs in Karlskrona, Sweden, feel that they became entrepreneurs because of non-satisfaction within social conditions. And that the Balkan entrepreneurs have adapted more to the Swedish culture in their way of working as entrepreneurs. They believe that adaption is the key to entrepreneurial success when creating value and developing a firm. However, the Balkan entrepreneurs feel that they are still under influence by the Balkan culture as well. This thesis contributes with an insight on how the entrepreneurial process is influenced by culture.

  • 184.
    Corvellec, Hervé
    Kristianstad University, Department of Business Administration.
    Narratives of organisational performances2002Report (Other academic)
    Abstract [en]

    Whereas management theory and practice tend to adopt an objectifying perspective and regard an organisation's performances literally as what the organisation achieves, I introduce in this paper a distinction between organisational life and the various accounts that are made of this life or its impacts on the organisation's environment. Reminding the reader that what is achieved within an organisation is, with rare exception, accessible to our understanding only through accounts that are made of these achievements, I suggest that it would be more correct to approach an organisation's performances as accounts rather than as objectified acts or results. Having redefined an organisation's performances as accounts, I then explore the structural qualities of performance accounts. I emphasise that they are narratives of achievements and that they are specific enough to constitute a genre. Turning thereafter toward the societal role of performance narratives as a genre, I introduce the conclusive argument of the paper. Taken together, the millions of performance narratives that management produces and consumes daily constitute a vast narrative fresco aimed at reassuring us that late modernity actually manages fulfil its promises of progress. Performance narratives, far from being politically neutral, keep the modernist dream afloat and contribute in a decisive manner to maintain the social order that is attached to it.

  • 185.
    Corvellec, Hervé
    et al.
    Lunds universitet.
    Holmberg, Leif
    Kristianstad University, School of Health and Society.
    Organisationers vardag: sett underifrån2010 (ed. 2)Book (Other academic)
  • 186.
    Corvellec, Hervé
    et al.
    Lunds universitet.
    Holmberg, Leif
    Kristianstad University, Department of Business Administration.
    Organisationers vardag: sett underifrån2004Book (Other academic)
    Abstract [sv]

    Denna bok bygger på berättelser från vardagen ute i olika organisationer. Berättelserna är skrivna av unga människor och speglar deras kontakter med arbetslivet i dagens Sverige. Varje kapitel inleds med en översikt av modeller och begrepp med anknytning till kapitlets tema. Sedan följer ett antal berättelser och efter varje berättelse ger författarna en kort kommentar.

  • 187.
    Crnovrsanin, Adelisa
    et al.
    Kristianstad University, Faculty of Business.
    Hajic, Edvina
    Kristianstad University, Faculty of Business.
    Gapet mellan FATF:s grundläggande rekommendationer och svenska bankers reglering av penningtvätt i praktiken: Beslutsfattande inom svenska banker2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Money laundering and terrorist financing is an international issue that is constantly threatening the world economy and the financial system. This meaning, that FATF's fundamental recommendations, as a basis for a large part of the regulations, within the Swedish financial sector have a significant role in the counter of money laundering as well as the decision-making of bankers in the Swedish major banks.The purpose of the study is to understand how and why there exists a gap between the Financial Action Task Force's fundamental recommendations and the behavior of a number of Swedish banks in the regulation of money laundering by observing bankers'decisionmaking.By applying an abductive approach, decision theories lay the foundation for understanding which psychological cognitions can affect a bankers decision making. Our idea has also been that individuals in the Swedish major banks can make decisions in relation to which organizational relationships such as control system, complex work environments, informations systems, selections and values exist within the bank.Referring to our theoretical reference framework, empirical collection and analysis, we have found that the different organizational relationships can be contributing factors to why money laundering within Swedish major banks can arise. Bankers not only take unwanted decisions because of the shortcomings in the organizational relationships, but also because the employees have different levels of competence and thus have wider scope for action. During the study, we have received an indication that customer relationships and how well bankers knows the customer, can be a critical factor to the emergence of money laundering.

  • 188.
    Cronhag, Jacob
    et al.
    Kristianstad University, Faculty of Business.
    Pilebäck, Mattias
    Kristianstad University, Faculty of Business.
    Ett modernt sätt att vinna poäng: Hållbarhetsredovisning i svenska elitfotbollsklubbar2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Swedish football is the largest people movement in Sweden and engages millions of people. The elite clubs invests large resources in sustainability in different forms to give back to society, and strengthen their own club. Sustainability reporting has become increasingly important in recent years for all types of organizations.

    The purpose of the study is to understand how elite football clubs in Sweden explain and relate to sustainability reporting in relation to value and legitimacy. The study is also driven by the question of how clubs can develop their sustainability report. With the help of legitimacy theory, stakeholder theory and continuous stakeholder dialogue, the study explains which areas need to be developed, but also the values that are likely to be lost as a result of poor sustainability reporting.

    The empirical study is derived from interviews with five different clubs. The results show that communication of sustainability is inadequate. Some communication takes place through the clubs' websites, but in the annual reports the information is almost non-existent. Three of the clubs talk about resource shortages, which makes sustainability reporting a priority issue.

    The conclusion is that the clubs perform a very high level of sustainability, which they believe strengthens the brand, in line with previous research. However, the work does not achieve maximum effect because the communication fails, as evidenced by the lack of sustainability reporting. The clubs could possibly serve to reduce the number of activities and instead focus on better reporting. Then the clubs can be further strengthened.

  • 189.
    Cronquist, Björn
    Kristianstad University, School of Education and Environment, Avdelningen för Naturvetenskap.
    The quest for intelligence in SME´s: acting on external information by development of internal practices2008In: 5th International Conference on Intellectual Capital, Knowledge Management and Organisational Learning: New York Institute of Technology, New York, USA, 9-10 October 2008 / [ed] Kevin O'Sullivan, Reading: Academic Publishing Limited , 2008, p. 129-136Conference paper (Refereed)
    Abstract [en]

    Organizational Intelligence (OI) focuses particularly on the systematic processing of information from external sources in order to enhance the ability to foresee the future and to adapt to changes in the environment. Traditionally this pursuit of intelligence has been regarded as a central organizational function focusing on information retrieval and information provision. OI has also been regarded as an issue mainly reserved for the larger companies. In pace with the development of global markets even for small and medium sized enterprises (SME), the urge for Organizational Intelligence (OI) in these companies is increasing. This paper presents a model for describing how intelligence is obtained in successful SME´s. The model is evaluated and tested through case based reasoning towards a framework for describing OI in SME´s.

    This research explores OI from a different perspective in promoting a more action-directed approach investigating how organizational intelligence is expressed in organizational processes and routines. The core contribution from the work presented is that OI in SME´s is effectively explained by the contribution from motivated knowledge workers commitment to organizational intelligence activities as expressed in knowledge management practices. This statement is supported by an empirical investigation which is built on a case study of a successful company, Bend&Weld Ltd, showing rapid, sustainable and profitable growth. The case of Bend&Weld address the main question; How can the pursuit of Organizational Intelligence in successful small and medium sized enterprises be explained and described? , supported by the sub questions; How can individual knowledge workers spontaneous environmental scanning support Organizational Intelligence? , and, What role can routines and procedures play in the pursuit of Organizational Intelligence? The findings demonstrate that organizational intelligence is not limited to an information processing function but rather should be viewed as an outcome of planned knowledge management practices constituting core organizational business processes. SME´s recognize the need to be attentive to their environments but are not aware nor can describe in what way they are pursuing intelligence. The result of a five year research project presents a model to describe and understand the pursuit of intelligence in SME´s.

  • 190.
    Cronqvist, Camilla
    et al.
    Kristianstad University, School of Health and Society.
    Olsson, Lizette
    Kristianstad University, School of Health and Society.
    Organisationsförändring: att skapa positiva attityder2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I denna studie undersöktes faktorer som kan påverka individers positiva attityder gentemot organisationsförändringar. Syftet med studien var att titta på individen och dess attityd gentemot organisationsförändringar. Undersökningsmetoden bestod av en enkätundersökning, i vilken fokus ligger på åtta olika faktorer som kan tänkas påverka eller skapa positiva attityder hos individerna i organisationen vid en förändring. Urvalet bestod av individer från tre olika organisationer med olika förändringserfarenheter. Kön, ålder, erfarenhet samt utbildning varierade bland våra respondenter. Samtliga respondenter hade en homogen inställning oavsett organisationstillhörighet.Resultatet av studien visade att de faktorer vi fokuserat på var av relevans, det vill säga att faktorerna hade betydelse vid en organisationsförändring. Resultaten som kom in visade på att där de flesta av respondenterna tog ställning, antigen var de positiva eller negativa. Med hjälp av resultaten kunde slutsatser dras om vilka av de faktorer som vi fokuserade på, som hade mest tyngd för en lyckad organisationsförändring.

  • 191.
    Czarnotta Westerlund, Sophie
    et al.
    Kristianstad University, Faculty of Business.
    Vörén, Isabelle
    Kristianstad University, Faculty of Business.
    Is it time to share?: a qualitative study of consumers’ attitudes and engagement on platforms in the sharing economy2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The sharing economy is a fast-growing movement where consumers share and exchange underutilised goods and services on digital platforms. Today, these sharing platforms are being dominated by millennials due to their inherent digital mindset and awareness of global issues. As a result of this movement, consumer attitudes and engagement are important to study as it helps us understand, influence and respond to the needs of consumers. To this end, the purpose of this paper is to further explore this concept of the sharing economy and to examine consumer attitudes and engagement towards sharing platforms.

    The research conducted in this study was exploratory and an abductive approach was used. Qualitative data was collected through five focus groups to understand different attitudes and perspectives in relation to sharing platforms. Results indicated that attitudes are generated differently among millennials due to various demographic and cultural differences. The study contributes with a revised attitude model and provides insights for businesses and entrepreneurs who seek to engage on sharing platforms.

    This research study provides new insights to the field of the sharing economy as no previous research, to the best of our knowledge, has been conducted on millennials’ attitudes and engagement. For future studies on the topic, we emphasise the importance to choose one or similar platforms and to distinguish the types of millennials so that a more targeted analysis can be conducted. 

  • 192.
    Dahl, Teodor
    et al.
    Kristianstad University, Faculty of Business.
    Fridh, David
    Kristianstad University, Faculty of Business.
    A consumer perspective of personalized marketing: An exploratory study on consumer perception of personalized marketing and how it affects the purchase decision making2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The traditional type of marketing is more directed towards big customer segments in specified areas. Due to technological improvement marketing has evolved into an extreme form of segmentation where marketing target the individual consumer based on their personal needs and preferences. This has led to a discussion of whether personalized marketing is something that create privacy concerns or benefits in the eyes of the consumer.  

     

    The purpose of this thesis is to explore the consumer perception of personalized marketing and how the perception affects the purchase decision-making process.

     

    A conceptual framework was developed based on earlier research within personalized marketing. A qualitative method with an abductive approach has been used. Our primary data was collected through 8 different semi-structured interviews and consisted of men and women in the age span of 40-59 years’ old who had engaged in e-commerce at least once during the last six months.

     

    Our empirical data has been analyzed out of the literature review, which founds the basis for our findings. Our findings show that the consumer perception of personalized marketing affect the consumer decision-making process in varying ways. A positive perception of the personalized marketing makes the consumer more susceptible to it, which further impacts the different stages in the process.

  • 193.
    Dahl, Wiktor
    et al.
    Kristianstad University, School of Health and Society.
    Tillman, Alexander
    Kristianstad University, School of Health and Society.
    Vad påverkar möjligheterna till en framgångsrik crowdfunding-kampanj?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Entrepreneurs that are in a "start-up" phase within a project they are working on finds it hard to find investors. This could appear within almost every project when a financial history don't exist to show the investors. If a project successfully wants to be financed there are different ways and options to explore. One can turn to either venture capital or business angels. What motivates these investors varies in different projects. What the investors all have in common is that it's hard to get them to invest in a project.

    During the last years there have been a new way for entrepreneurs to raise capital, called crowdfunding. Through crowdfunding, entrepreneurs can add their project/projects online on websites. The entrepreneurs describes themselves, their project and what the money will be used to. Through these websites it's open for the public to donate an amount of money in to the project and in return the investor gets some form of reward. This form of investment has become more and more common throughout the years and today there are many investment made with this method.

    This study is a research that shows which factors whom makes the investors interested to invest in a crowdfunding- project. The study is based on information from 260 different projects were we were able to discover some factors which can increase the possibility to succeed. These factors are based on the entrepreneur, the projects product and the investors return.

  • 194.
    Dahl, Wiktor
    et al.
    Kristianstad University, School of Health and Society.
    Tillman, Alexander
    Kristianstad University, School of Health and Society.
    Vad påverkar möjligheterna till en framgångsrik crowdfunding-kampanj?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Entrepreneurs that are in a "start-up" phase within a project they are working on finds it hard to find investors. This could appear within almost every project when a financial history don't exist to show the investors. If a project successfully wants to be financed there are different ways and options to explore. One can turn to either venture capital or business angels. What motivates these investors varies in different projects. What the investors all have in common is that it's hard to get them to invest in a project.

    During the last years there have been a new way for entrepreneurs to raise capital, called crowdfunding. Through crowdfunding, entrepreneurs can add their project/projects online on websites. The entrepreneurs describes themselves, their project and what the money will be used to. Through these websites it's open for the public to donate an amount of money in to the project and in return the investor gets some form of reward. This form of investment has become more and more common throughout the years and today there are many investment made with this method.

    This study is a research that shows which factors whom makes the investors interested to invest in a crowdfunding- project. The study is based on information from 260 different projects were we were able to discover some factors which can increase the possibility to succeed. These factors are based on the entrepreneur, the projects product and the investors return.

  • 195.
    Dahlberg, Rasmus
    et al.
    Kristianstad University, Faculty of Business.
    Ouda, Sam
    Kristianstad University, Faculty of Business.
    Mash it up! Make the Physical Store Great Again: an explorative study on store attractiveness2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Because of the digitalization that takes place today, the retailing field has changed dramatically. Customers buy online, mainly because of its convenience. Consequently, brick-and-mortar stores are facing competition from online companies leading to that some brick-and-mortar stores have to file for bankruptcy. The literature states that brick-and-mortar stores now have to focus on what happens inside the store in order to generate a pleasant experience. In this context, three different concepts are crucial namely, omni-channels, retail customer experience and customer value.  A concept that has emerged in order to provide a superior customer experience is Mash-up, which focuses on a mix of offerings in one store. The research question focuses on examining how Mash-up influences retail customer experience and customer value in order to see how Mash-up combined with omni-channels can influence store attractiveness. Data was gathered through semi-structured interviews from customers who visited the retail stores O:Hedd and AB Småland. The results show that Mash-up tends to influence retail customer experience and customer value positively. A series of various integrated activities tend to not only have a positive impact on the retail customer experience, but it also tends to satisfy both hedonic and utilitarian value. It also emerged that omni-channels, in terms of click-and-collect, are highly valued by the customers and it indicates that the digitalization has to be taken into consideration. Thus, Mash-up combined with omni-channels will influence store attractiveness positively. Thereby, by adopting Mash-up and considering omni-channels, brick-and-mortar stores will still stand a chance against online companies.

  • 196.
    Dajakaj, Natyra
    et al.
    Kristianstad University, School of Health and Society.
    Thai, Judy
    Kristianstad University, School of Health and Society.
    Discretion to Act: A case study of how the environment affects top managers' degree of discretion2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this dissertation is to analyze how managerial discretion is influenced by the environment and, thereby, increase the theoretical knowledge of the concept. Hambrick and Finkelstein (1987) introduced environment as a level affecting managerial discretion. However, the authors only discussed it in an industry context. Moreover, in this dissertation we developed the environmental level by adding two more contexts. Thereby, a theoretical input –and output model were created. These include three environmental sublevels: Industry characteristics, public sector and transition economy. The analysis is under a strategic perspective, which defines top managers’ discretion as the latitude of strategic actions. Hence, managerial discretion varies in the scope of available actions influenced by environmental factors. To fulfill the purpose of this dissertation, the methodical approach is a case-study. Thus, the data consists of interviews, observations and public documents collected in a governmental organization. The findings have shown that a dynamic environment, such as a country undergoing a transition, provides context-specific factors affecting the degree of managerial discretion. Context-specific factors, such as powerful outside forces and quasi-legal constraints can increase and/or decrease the degree of top managers’ degree of discretion. The conclusion summarizesthe findings of how the different factors within each sublevel, affect the degree of managerial discretion. Moreover, the conclusion also contains the contributions of this dissertation. Firstly, the study contributes to the theory of managerial discretion, by introducing context specific factors within the public sector and a transition economy. Secondly, the study enhances the empirical knowledge about the concept, by providing new empirical evidence of managerial discretion. Finally, the results of this dissertation can help policy makers as guidelines when implementing policies. Recommendations for future research include adding the governance perspective, and/or conducting a comparison research with different organizations/contexts.

  • 197.
    Dang, Tung
    et al.
    Kristianstad University, School of Health and Society.
    Granberg, Per
    Kristianstad University, School of Health and Society.
    Finansiella rådgivare: en studie av faktorer som kan påverka en finansiell rådgivare2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Financial advisors are a profession that is viewed as having a difficult position between their employer and the costumer. This position is a result of the employer wanting the financial advisor to create profitability, meanwhile, the customer on the other hand is looking for advice that is best suited for them. Few studies however, have explored how different financial advisors think and act between these two factors, also professionalism is a factor. We have therefore in this study, created a model that emphasizes key qualities in each factor.

    The purpose of this study is to create a better understanding about how financial advisors are effected by factors from the employer, their professionalism and costumer value.

    The theories used in this study are related to what might affect and explain financial advisor's behavior in their working situation. Agency theory is used to show the difficulty for an advisor in the relationship between clients and employers. The reward system theory is used to explain how employers can control financial advisors.

    The method used to obtain data was first through a preliminary study with two interviews. Then we used a quantitative approach in the form of surveys that were sent to 348 financial advisers. This data was then analyzed in SPSS.

    The conclusion shows that there is a link between advisors with little experience, young age, and to some extent gender to feel pressured by their employer. Experienced financial advisors acted more towards customer value and value their professionalism higher.

    Future research can make a qualitative study about the same subject, but explore it more in detail and examine if there are new factors that can exist in the model. They can also investigate if a qualitative study will result in the same as our study.

  • 198.
    Darhult Störby, Amelie
    et al.
    Kristianstad University, School of Health and Society.
    Strömbladh, Joakim
    Kristianstad University, School of Health and Society.
    There is something about collaborative lifestyles: A study on motivational factors for participation in collaborative lifestyles2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The ongoing globalization is a controversial topic. While it has enabled increased production and consumption, it has also contributed to, amongst other things, environmental and ethical problems. In response to the problems associated with globalization, there has been an increased interest in sustainability. As a result, alternative forms of consumption, like collaborative lifestyles, have become increasingly popular.

    The purpose of this study is to explore what motivating factors influence consumers to use collaborative lifestyles. To do so, six motivational factors associated with collaborative consumption were identified through reviewing previous research. A qualitative method and an explorative design were subsequently applied and the data was collected using online focus groups.

    The findings of the study show that, as collaborative lifestyles is a wide concept, the prevailing motivational factors for consumers vary between different collaborative lifestyle platforms. However, economic factors still proved to, most often, be the most important motivating factors to consumers. In contrast, personal reputation and curiosity proved to be the least important motivating factors. Furthermore, practical factors proved to be a condition, rather than a motivating factor, to participate in collaborative lifestyles.

    The implications of the study are a greater understanding of consumer motivation in relation to collaborative lifestyles. In turn, this can provide companies with the possibility to position themselves more efficiently.

    The original value of the study is a closer look at motivation for participation in collaborative lifestyles, a topic that previously has not been explored to any further extent.

  • 199.
    Daun, Karin
    et al.
    Kristianstad University, School of Health and Society.
    Olsson, Lisa
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Generation Ys investeringsbeteende: En kvantitativ studie om demografiska faktorers påverkan på långsiktig finansiell planering2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 200. Davidsson, Johanna
    et al.
    Wallin, Sara
    Kristianstad University, School of Health and Society.
    Sharing is caring: A case study of co-creation on Facebook2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The increasing usage of social networking sites, such as Facebook has changed the way that corporations and customer interact with each other. New ways of customer-corporation interactions evolve constantly, enabling customers to participate and co-create value with the corporations. An organisation that has taken this a step further is Skånetrafiken, which uses Facebook as a channel for its customer service. This thesis focuses in the interactions that occur between Skånetrafiken and its customers, which in this case takes place on Facebook.

     

    The purpose of this thesis is to explore the what, how and why customer and corporation interaction occur on Skånetrafiken's Facebook page. In order to approach the phenomenon of co-creation, we conducted a case study as a research design and strategy. Data collection methods we used were observations on Skånetrafiken’s Facebook page, an interview and a focus group discussion.  

     

    The findings indicate that there must be an engagement for the co-creation process to begin and that the co-creation process is continuous rather than a fixed model. It further turned out that different types of interactions occur, not only customer-to-corporation, but also customer-to-customer and customer-to-employee interactions.

    The limitations of the study imply that the findings cannot be generalised on all organisations since only one organisation have been examined. This thesis further gives a practical implication by presenting an applicable framework for co-creation on Facebook. Additionally, few if any have previously studied phenomenon of co-creation on Facebook, which contributes to the original value of the thesis.

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