hkr.sePublications
Change search
Refine search result
3456789 251 - 300 of 700
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 251.
    Erwing, Gustav
    et al.
    Kristianstad University, School of Health and Society.
    Svensson, Björn
    Kristianstad University, School of Health and Society.
    Substansrabatt i investmentbolag: sambandet med onoterat innehav2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The discount to NAV has been a debatable topic in the corporate world and the scientific field for a long period of time. Even though the underlying factors associated with the discount to NAV has been well documented and widely discussed, scientist remains divided on the topic. A factor that has been determined to have an effect on the discount to NAV is unquoted holdings which also is the starting point for this thesis.

    The purpose of this thesis is to analyze the relationship between Swedish investment companies discount to NAV and the companies’ unquoted holdings by studying key performance indicators regarding the companies ‘unquoted holdings. The thesis was based on quarterly observations of the discount to NAV, the quota of unquoted holdings, level of diversification and financial key figures. To answer the hypothesis of the thesis we used Pearson`s test of correlation and linear regression.

    The thesis result indicates that there is a positive relationship between the discount to NAV and the quota of unquoted growth companies. The results also showed a negative relationship between profitability in unquoted holdings and the discount to NAV. 

  • 252.
    Espelund, Anna
    et al.
    Kristianstad University, School of Health and Society.
    Håkansson, Otilia
    Kristianstad University, School of Health and Society.
    Vem bär kostnaden för regeländringar inom finansiella marknader?: en kvantitativ studie ur aktieägarnas perspektiv2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.

    The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ́s three hypothesis has been created from.

    The data in this study is built upon the stock price from the three largest available banks’ shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013). Calculations of the shares’ systematic risk (beta-value), return, and risk-adjusted return (Treynors ratio) throughout a period of time have been conducted in order to later be tested and lead to statistically significant results and thereby display whether the hypotheses were valid or not.

    The result of the study indicated that the systematic risk of these shares have declined from (2007) to (2013), which is a confirmation that the Basel regime has fulfilled its purpose in reducing the risk within the banks. However, the study has not been able to show that the return or risk-adjusted return had been condensed, a result which suggests that it is not the banks’ shareholders who carries the costs for alterations of the regulations within financial markets.

  • 253.
    Falk, Herman
    et al.
    Kristianstad University, Faculty of Business.
    Edvinsson, André
    Kristianstad University, Faculty of Business.
    Why here?: a case study of how retailers decide where to locate their store in Kristianstad.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis concern how retailers reasons regarding where to locate their store. Previous research stipulates that retailers consider several factors that builds Retail Attractiveness when they decide their store location.

    The purpose of this thesis is to explore how retailers reason when it comes to where to locate their store. The study is conducted in Kristianstad, Sweden, with retailers located either in the city center, at the out-of-town shopping mall, or both. To fulfill the purpose, semi-structured interviews were held with four retailers that made different decision when C4 Shopping was established. Five interviews were conducted, lasting between 25 and 40 minutes. All interviews were held with store owners and decision-makers.

    A conceptual model was created from existing literature in order to analyze the results. The original model includes the factors Cluster effects, Accessibility, Atmosphere, and Place Attachment. Under the factors there are sub-factors to nuance the factors. The model ultimately leads to Retail Attractiveness. In the revised model three new factors were added: Rent, Safety, and Proximity to Workplaces. One sub-factor was also removed. It is concluded that retailers consider the factors in the revised model, rate the factors, and thereafter decide where to locate.

    This thesis adds insights on how retailers reason when they decide where to locate their store, and what factors they consider the as the most important. There is also a discussion on how the conceptual model can be used to measure Retail Attractiveness and explain retailers locational decisions in similar cases elsewhere.

  • 254.
    Falkman, Pär
    et al.
    Ernst & Young AB.
    Tagesson, Torbjörn
    Kristianstad University, Department of Business Administration.
    Accrual accounting does not necessarily mean accrual accounting: compliance with standards in Swedish municipal accounting2006Report (Other academic)
    Abstract [en]

    The  regulation  of  Swedish  municipal  accounting  has  undergone  fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance  with  the  legislation,  a  standard-setting  body  was  formed,  with responsibility   for   development   and   interpretation   of   generally   accepted accounting principles for municipal accounting. Important aims of the legislation and  reform were to suppress ‘creative’ accounting and to increase the level of harmonisation and comparability. Using the lens of positive accounting theory as well  as  institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards and legislation was in general poor. This result is in line with the assumptions of positive accounting theory.  However,  the  study  also  shows  that  there  are  differences  among  the preparers.   The   supposition,   suggested   by   institutional   theory,   that   large municipalities should produce  better  accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general, could not be rejected. Weak audit  quality  seems to be another important factor that explains the poor compliance with accounting standards.

  • 255.
    Falkman, Pär
    et al.
    Technical Department, Ernst & Young AB, Göteborg.
    Tagesson, Torbjörn
    Kristianstad University College, Department of Business Administration.
    Accrual accounting does not necessarily mean accrual accounting: factors that counteract compliance with accounting standards in Swedish municipal accounting2008In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 24, no 3, p. 271-283Article in journal (Refereed)
    Abstract [en]

    The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998 after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonization and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers which can be explained by institutional theory. Large municipalities produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.

  • 256.
    Falkman, Pär
    et al.
    Ernst & Young Technical Department.
    Tagesson, Torbjörn
    Kristianstad University College, Department of Business Administration.
    Intäktsredovisning med självkostnad: vilka är reglerna i verksamheter som regleras av självkostnadsprincipen?2007In: Balans, ISSN 0346-8208, no 8-9, p. 43-44Article in journal (Other (popular science, discussion, etc.))
  • 257.
    Farahi, Aria
    et al.
    Kristianstad University, School of Health and Society.
    Persson, Emelie
    Kristianstad University, School of Health and Society.
    Bankers proaktiva agerande: en kvalitativ studie av proaktivitet i bank, vad som initierar ett proaktivt agerande samt vad ett proaktivt agerande leder till2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bankbranschen förändras i takt med digitaliseringen vilket leder till förändringar i både kundernas beteende, bankernas produkter och tjänster samt rådgivarnas arbetssätt. Kunderna besöker inte banken lika ofta och den personliga kontakten med banken minskar. För att behålla en nära relation med företagskunden krävs det därmed att rådgivarna i större utsträckning tar initiativ till att kontakta kunden. Syftet med denna studie är att närmare undersöka och förklara helhetsbilden kring proaktivitet i bank genom att skapa djupare förståelse kring vad som initierar proaktivt agerande samt vad proaktivt agerande leder till. Vår teoretiska modell har prövats i empirin med hjälp av en kvalitativ metod med fallstudier på tre olika banker. Semistrukturerade intervjuer genomförs med totalt sju respondenter, varav sex stycken arbetar med rådgivning till företagskunder. 

    Studien bidrar med en ny tolkning kring det proaktiva arbetssättet som vi inte funnit andra forskare beskriva. Främst finns det tidigare forskning kring vad ett reaktivt eller proaktivt arbetssätt leder till. Vår studie bidrar med tolkningen att arbetet sker i olika grader av aktivitet och att konkurrens, lönsamhet, kunskap, risk, tid, förberedelse, effektivitet och mängd av administrativt arbete avgör i vilken grad rådgivaren agerar aktivt. Vi har funnit att graden av aktivitet bidrar i olika utsträckning till en ökning av kundnöjdhet, kundnytta och bankens nytta samt att grunden i det proaktiva arbetet är informationsflödet

  • 258.
    Fenel, Andrea
    et al.
    Kristianstad University, School of Health and Society.
    Partyka, Magdalena
    Kristianstad University, School of Health and Society.
    Regional loyalty matters: the impact of product-specific attributes on consumer loyalty2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Food consumption trends change continuously. A noticeable trend in Sweden and the western world is consumers’ need for knowledge about the food they consume and where it originates from. Moreover, consumers appreciate food products produced close to home. The interest towards locally produced food has lately increased amongst today’s consumer, as has many researchers’ interest in the topic. 

    The purpose with this dissertation is to investigate how and if product-specific attributes attached to a locally produced food product, like Price, Quality, Brand and Organically produced can lead to that consumers’ are loyal towards a region. A deductive research approach is applied for this dissertation.

    Based on the theories of consumer loyalty, and by regarding current food trends, the theory of regional loyalty as a concept is developed. The product-specific attributes Brand, Price, Quality and Organic are examined and tested. A model and hypotheses are developed in order to understand the relationship better. By using a quantitative method and conducting a questionnaire, the consumer’s attitudes were examined. The research was conducted in themunicipalityofKristianstadand 130 questionnaires were handed out outside the biggest grocery stores in town.

    The findings indicate that there is a positive correlation between the variables attached to locally produced food products and regional loyalty. The results show that all these attributes are related to regional loyalty except of price, regardless of age, income or current occupation.

    According to the authors’ knowledge, since no study has been conducted on regional loyalty or product-specific attributes affecting this, the results of this dissertation will bring new knowledge to this area of research. The results may also be useful for executives when marketing locally produced food products.

  • 259.
    Feratovic, Amra
    et al.
    Kristianstad University, School of Health and Society.
    Olsson, Lina
    Kristianstad University, School of Health and Society.
    En revisors trovärdiga image2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En revisors trovärdiga image är ett viktigt ämne att studera eftersom revisorer måste veta vad som krävs för att de ska framstå som trovärdiga inom revisionsbranschen. Det är även särskilt viktigt ur ett individperspektiv, där olika individers personligheter kan påverka vad som anses vara en trovärdig image. Syftet med följande studie är att förklara hur attribut och demografiska aspekter bestämmer en revisors trovärdighet, samt hur individers personlighet påverkar en revisors trovärdighet. Detta syfte kan bidra till en ökad förståelse kring vilka olika aspekter som definierar en revisors trovärdiga image, främst för de som söker sig eller har tänkt söka sig till revisionsbranschen men även för de som utbildar blivande revisorer. Vid en bredare kunskap kan revisionsbyråer som ska rekrytera och anställa ha vad som gör en revisor trovärdig i åtanke. För att kunna besvara syftet har en kvantitativ studie genomförts där datainsamlingsmetoden består av en pappersbaserad enkät. Resultatet av undersökningen är att en revisors trovärdiga image speglas utifrån många olika faktorer, vilka i denna studie är i form av attribut och demografiska aspekter. Vidare anses individers olika personligheter, i detta fall extroverta och introverta personer, påverka i en viss grad vad som anses göra en revisor trovärdig, taget endast attribut. Genom en explorativ faktoranalys har en revisors trovärdiga image, baserat på attribut, delats i in i fyra komponenter. Dessa är Kunskap och Tillgänglighet, Utåtriktad, Inåtvänd samt Kontroll. Resultatet av detta visar att personligheten påverkar tre av dessa fyra komponenter.

  • 260.
    Ferretti Lundgren, Johannes
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Saliuku, Alban
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Better safe than sorry: en empirisk studie av investeringsstrategier på Stockholmsbörsen och Micro-cap2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The financial crisis during 2007-2008 concerned investors internationally. The Swedish investors’ concern was reflected in the number of shareholders which decreased until 2014. From 2014 and until today the statistics shows that Swedish shareholders are increasing. One explanation could be the digitization that created solutions for investors to buy stocks more easily. But an increased availability does not necessarily mean that the knowledge also has increased. This is one of the reasons for the importance of spreading knowledge to investors and identify the best investment strategy for guidance.

    The purpose is to investigate the investment strategies value investing and growth investing. To find out the best investment strategy the thesis has used the two ratios P/E and P/B and historical share prices. The stocks that are included in this thesis is both from Stockholm Stock Exchange but also from Micro-cap. The thesis has used a quantitative research method when gathering all the necessary information and a deductive approach in relation to the theories. By using the presented ratios, the thesis could categories the stocks in the respective strategy.

    The superior investment strategy is value investing which tends to perform the best risk-adjusted return during the time 2012-2016. Value investing tends to perform the best return regardless if the portfolio contains only stocks from Stockholm Stock Exchange or both Stockholm Stock Exchange and Micro-cap. The result showed that growth investing had the most extreme returns and would have won if the result did not adjust for the risk taken.

  • 261.
    Fors, Linus
    et al.
    Kristianstad University, School of Health and Society.
    Åsman, Andreas
    Kristianstad University, School of Health and Society.
    Finansieringsmetoder i familjeföretag: en studie på familjeföretagens strategier vid investeringar2017Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [sv]

    Finansieringsstrategier är betydande delar i företagens uppbyggnad. Pecking order teorin (PO) beskriver den preferensordningen företag har över finansieringsmetoder vid investeringar. Däremot är familjeföretag speciella företag med en stor fientlighet mot externt kapital på grund av risken att tappa kontrollen över företaget. Dessutom finner man betydande incitament till att familjeföretagen har goda relationer med sina leverantörer och kunder vilket möjliggör användandet av bootstrappingstrategier. Vår studie indikerar att PO teorin inte är applicerbar på familjeföretag på grund av ovanstående faktorer. Således skapades en egen preferensordning istället för PO, familjeföretagens pecking order (FPO). Följaktligen är uppsatsens syfte att förklara rangordningen i familjeföretagens finansieringsval vid investeringar.

    För att undersöka familjeföretagen konstruerades först ett familjeföretagsindex som mätte familjekaraktären i familjeföretagen. Därefter undersöktes den empiriska bärigheten i FPO-modellen på SME företag i Sverige med en enkätundersökning. Utfallen av korrelationstesten genererade flertalet signifikanser mellan familjeföretagsindex och de finansieringsstrategier som FPO-modellen består av. De betydande resultaten efter korrelationstesten var ett negativt samband mellan familjeföretagsindex och hur benägna företagen var att ta in kapital utanför familjen. Det innebär alltså att ju mer familjeföretag man är desto mindre är företaget benäget att ta in externt kapital vilket är den mest betydande implikationen till forskningen. Studien kunde också observera en betydande positiv korrelation mellan familjeföretagsindex då företaget har en huvudägarandel över 50% och deras inställning till att ta in kapital från familjen. Slutligen konstateras pecking order teorin inte verkar passa in på familjeföretagens preferensordning då fler alternativ till finansiering används av familjeföretagen.

  • 262.
    Fransson, Ellinor
    et al.
    Kristianstad University, School of Health and Society.
    Ladan, Maria
    Kristianstad University, School of Health and Society.
    Komponentavskrivning – Följer kommunerna lagen?2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Component depreciation is a relatively new accounting method for the public sector. 2014, the Swedish Council of Municipal Accounting introduced new directives about component depreciation in municipalities. Harmonization has proved to be the basis for the new directives, which affects the Swedish municipalities.

    The purpose of the study is to identify if there are factors that affect whether a municipality has implemented component depreciation or not. The theoretical framework, containing relevant accounting theories and concepts, has helped to achieve the purpose. The main methodology was to collect data from annual reports in all 290 municipalities. To complete the answers, a telephone survey was performed, where 57 municipalities responded.

    The result showed that only few factors affect the implementation of component depreciation. Something that clearly affects the choice of implementation is the accounting choice and the CFOs own interest. The results of this study indicate that municipalities do not comply with the law and there are evidence that all municipalities will not fully comply with the law in the future. The results also showed that there is uncertainty about what benefits component depreciation would provide. The study increases the understanding of the public sector accounting, focusing on in which extent municipalities have implemented component depreciation.

    The survey showed that the theory and practice did not match. The study provided indications that there are uncertainties in the municipalities, which means they would like to learn from each other. Future research could provide deeper knowledge of why component depreciation has not been introduced.

  • 263.
    Fredriksson, Jens
    et al.
    Kristianstad University, School of Health and Society.
    Rosenborg, Henrik
    Kristianstad University, School of Health and Society.
    Attitudes towards the (UN)official sponsor: ‘Cultural factors' impact on consumers' attitudes towards ambush marketing2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Ambush marketing has recently become a large problem for event owners and official sponsors. One of the main focuses, in the field of ambush marketing, has been about consumers' attitudes towards ambush marketing. However, the research field has a gap in what affects consumers’ attitudes. The purpose of this thesis is to explain the causal effect between consumers’ culture factors and their attitudes towards ambush marketing. This thesis uses a conceptual model that is based on theories in national culture, marketing and psychology. This thesis uses a positive, deductive approach with an explanatory research design. The quantitative method is a survey that is handed out to Swedish students and exchange students from China. Analyses show that consumers' culture has a significant correlation to their attitudes towards ambush marketing. Consumers in cultures with high power distance and/or collectivism, have a significant stronger negative attitude towards ambush marketing, compared to consumers who have low power distance and/or individualism. The theoretical implications in this thesis fill the gap about what causal effect culture factors have on consumers’ attitudes towards ambush marketing. This thesis has also contributed to the more controversial belief, that the consumers’ do not have such negative attitude towards ambush marketing. The findings will be of managerial use for event owners who are taking actions against the ambush companies. Limitation of this study is that theory on the cultural factors is only based on one theoretical framework, Hofstede’s cultural dimensions.

  • 264.
    Freiholtz, Jesper
    et al.
    Kristianstad University, School of Health and Society.
    Olsson, Johan
    Kristianstad University, School of Health and Society.
    Vad påverkar företags långsiktiga överlevnad?: En studie om de resurser som ökar företags långsiktiga överlevnadsförmåga.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Soliditet är ett finansiellt mått som beräknas utifrån balansräkningen och skall visa företags långsiktiga överlevnadsförmåga. Det finns dock forskning som tyder på att det traditionella soliditetsmåttet inte visar företags verkliga långsiktiga överlevnadsförmåga. Denna forskning påstår att företag har resurser som inte visas i företagens balansräkning men som påverkar företags långsiktiga överlevnadsförmåga. På grund av att dessa resurser inte syns i balansräkningen kommer denna studie att undersöka vad som påverkar företags långsiktiga överlevnadsförmåga. Problemformulering: Vad påverkar företags långsiktiga överlevnadsförmåga? Syfte: Syftet med studien är att förklara vad som påverkar företags långsiktiga överlevnadsförmåga, genom att fånga upp och synliggöra resurser utöver dem redan redovisade av företagen. Metod: I studien genomförs fem fallstudier där empirin baseras på sex intervjuer. Intervjuernas respondenter utgörs av tre ekonomiansvariga, två inköpsansvariga och en personalansvarig. Urvalet omfattar onoterade aktiebolag som redovisar enligt redovisningssystemet K3. Utöver intervjuerna insamlades slutligen data från företagens årsredovisningar. Resultat och slutsats: Studien visar att det som påverkar företags långsiktiga överlevnadsförmåga är alla redovisade resurser men även de ej redovisade resurser som leverantörs- och ägarintressenter kan erbjuda. Leverantörsintressenterna medför resurser som framförallt utgörs av kredittidsförlängning men också skuldreducering. Ägarintressenterna medför resurser som utgörs av ägartillskott, ägarlån och koncernbidrag. Tillika har studien kommit fram till att den traditionella soliditeten måste bedömas tillsammans med kassaflödet för att överhuvudtaget ge en bild av företags långsiktiga överlevnadsförmåga. Avslutningsvis tyder det på att den traditionella soliditeten inte ensamt är en bra indikator på företags långsiktiga överlevnadsförmåga.

  • 265.
    Freij, Adam
    et al.
    Kristianstad University, School of Health and Society.
    Olsson, Josefine
    Kristianstad University, School of Health and Society.
    How does managerial leadership influence organizational ambidexterity?: a study of the public sector2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Organizational ambidexterity is a widely researched and known phenomenon amongst academics; however there are still research gaps. Most of the studies are in private sector; however, lately researchers have called for more studies in the public sector.

    The purpose of this dissertation is to explain casual relationships between different leadership styles and their influence on organizational ambidexterity in public sector organization. The dissertation use a positivistic philosophy and a deductive approach; hence, a cross sectional design is used. The quantitative method chosen was a web based survey, distributed by e-mail to 171 managers operating in waste management and water and sewerage industries in the Swedish public sector.

    The findings of the study are that are that it is not possible to differentiate a higher level of organizational ambidexterity in any public organizational form. Another finding is that organizational ambidexterity can be positively influenced by managerial leadership in the local government administration

    The limitations of this dissertation are that only two industries are included and that the results cannot be generalized for other populations due to a small sample. The implications of this study are that organizational ambidexterity is a concept that is present in the public sector and can be influenced by managerial leadership under certain circumstances

  • 266.
    Friberg, Emelie
    et al.
    Kristianstad University, School of Health and Society.
    Kvikne, Hanne Sara
    Kristianstad University, School of Health and Society.
    Vad vill revisorer förmedla?: revisionsberättelsen ur revisorers perspektiv2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit report is in many cases the only contact between the auditor and a company’s stakeholders, it is therefore an important channel of communication. The fact that the auditor’s report is an important tool for communication is clear from the debate that has emerged in recent years. This study aims to highlight the auditors’ perspective on the audit report. As different stakeholders found to have distinct opinions when it comes to the content of the audit report, this study will also investigate how the auditor’s perceptions of the stakeholders affect what they want to convey in the audit report.

    Based on a questionnaire survey, this study investigates what the qualified auditors in Sweden want to convey, and also which stakeholders are deemed to be important recipients of the audit report. The questionnaire was distributed to all qualified auditors who are members of FAR, which is the association for auditors in Sweden. Of the 3602 questionnaires sent out, the survey generated 317 responses. Hypotheses derived from the theoretical framework are tested by statistical analyses of material collected from the questionnaire survey.

    The findings shows that there is a connection between which stakeholders the auditor considers as important, and what the auditor wants to communicate in the audit report. Furthermore, the results indicate that auditors are rather uninterested in expanding their reporting. This study shows that what the auditors want to convey in the audit report are in accordance with the information required by the law.

  • 267.
    Friberg, Josefine
    et al.
    Kristianstad University, School of Health and Society.
    Gertsson, Nellie
    Kristianstad University, School of Health and Society.
    Hur förklaras karriärbyten bland revisorsassistenter?: en jämförande studie av uppfattningar mellan nuvarande och före detta revisorsassistenter2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit profession needs to retain qualified staff with extensive expertise in order to maintain good audit quality. It is crucial that employee turnover in audit firms is considered an important aspect and hence thoroughly researched. An important question to ask is why auditors choose to leave their position. Entry barriers are high and it is considered a prestigious profession, yet many junior auditors leave after only a few years of working and choose not to become senior auditors.

    To develop a better understanding of what it is that makes junior auditors choose to leave before completing their auditor exam, we have combined theories and literature from turnover, job satisfaction and motivation.  Through our research we have developed a model that illustrates the different factors likely to affect junior auditors in their decision to leave the field early.

    To test the model, a survey of perceptions and motivational factors was given to present and former junior auditors. Although our findings show that the three main reasons for junior auditors leaving are external job opportunities, low perceptions of the audit profession and work-life balance issues, turnover may be due to several different factors. We have come to the conclusion that some factors identified from previous literature can therefore be questioned and that more extensive research is necessary to further understand the reasons behind this gap in the field.

    The results also indicate a different moderating variable, namely season. Therefore we suggest that further research focuses on this by carrying out a similar study during a different time of the year. With a better understanding of junior auditor turnover, audit firms could reduce the high costs that are associated with recruiting and training junior auditors.

  • 268.
    Friberg, Josefine
    et al.
    Kristianstad University, School of Health and Society.
    Gertsson, Nellie
    Kristianstad University, School of Health and Society.
    Revisionsmedarbetares motivation: en kategorisering av motivationsfaktorer och förklaring av vad som påverkar motivationen2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The knowledge about what motivates audit employees is crucial, as the audit profession needs to motivate and retain qualified staff with extensive expertise in order to maintain high audit quality. Motivated employees have greater organizational commitment, greater psychological well-being and are also more productive.

    The purpose of the study is to explain what motivates audit staff, and through factor analysis we seek to explore a categorization of motivational factors. To develop a better understanding of motivation we have combined theories and previous research on motivation, job satisfaction and work values as well as the results of a pilot study. Through our research we have developed a model that illustrates different motivational factors and what might explain the motivation of audit staff. To test the model, a survey on the motivational factors was given to employees within the audit profession, which resulted in 276 complete responses.

    The results of the factor analysis showed that audit employee motivation can be divided into five factors; the work itself, social support, rewards, prestige and private life. The results of the study also indicate that generation, gender, firm and organizational level affect the motivation of audit employees to some extent. However, the results of the study also indicate that other factors might influence the motivation of audit employees.

    The knowledge about the motivation of audit employees can help audit firms to be better able to motivate and retain their staff, which could result in improved audit quality. The results of the study also contribute to those interested in a career in the auditing profession as it gives a better picture of what motivates the audit employees of today. Finally, the study also contributes to educational institutions, which can help to prepare accounting students for their future careers within the auditing profession.

  • 269.
    Fridlund, Daniel
    et al.
    Kristianstad University, School of Health and Society.
    Olofsson, Henrik
    Kristianstad University, School of Health and Society.
    Fridlund's & Olofsson's "Verktygslåda": the toolbox that brings CSR to your HR2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    CSR is a well-researched topic that can be used as a strategy tool, communication tool and leadership tool. In addition, CSR can be used with the Stakeholder theory. In fact, all of these theories can implicitly describe how employees are affected by CSR. However, this description can be more explicit if CSR is linked with HR. Thus, the purpose of this research is to explore how CSR can be used as an HR-tool.

    This research was a case study that investigated the situation in one company. In it, employees and managers were interviewed. The interviews had questions that would reveal the employees‘ opinions of CSR. In addition, the managers were given different questions in order to discover any differences between their and employees‘ views.

    The findings suggest that the case company‘s employees defined CSR as the responsibility for employees, societies, environments and customers. In addition, the employees expected the company to work with CSR. Furthermore, the findings also suggest that employees‘ commitment-levels will increase if companies work with CSR. Lastly, this research includes the Fridlund & Olofsson Model (FOM) that shows the causal relations between CSR and HR.

    This research was limited to one office of one company in one country. Therefore, future research may discover whether the findings can be applied to other companies.

    This research contributes to the relative lack of research that links CSR with HR. Thus, this research may be of use to all people interested in the subject. In addition, the research includes practical implications; there, managers may learn how a successful CSR-wok can be implemented.

  • 270.
    Fridolfsson, Matilda
    et al.
    Kristianstad University, School of Health and Society.
    Malmsten, Anna
    Kristianstad University, School of Health and Society.
    "A great place to work": A study of how potential employees' perception of CSR affect the attractiveness of the employer brand2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The relation between CSR and the attractiveness of the employer brand has been widely researched, however it has, to the best of our knowledge, not incorporated potential employees’ identification into this relation. This study thus adds further knowledge to this research gap.

     

    The purpose of this study is to explain how potential employees’ identification affects the relation between CSR and the attractiveness of the employer brand. A deductive research approach is adopted in combination with a positivistic approach. The study has a cross-sectional perspective and a quantitative method is used in form of a self-completion questionnaire. This self-completion questionnaire was distributed in Swedish universities to students within the field of industrial engineering and management, and business administration.

     

    The findings of this study show that there is a positive relationship between potential employees’ identification and the attractiveness of the employer brand. In addition, the result indicates that the image of a social responsible employer has some connection to the attractiveness of the employer brand.

     

    The limitations are that the study has a small sample, which results in a lack of generalizability outside the context of this study. The implications are that potential employees’ identification is a concept that affects the attractiveness of the employer brand.

     

    The original value of this study is that it includes potential employees’ identification into the research of CSR and the attractiveness of the employer brand.  

  • 271.
    Fritz, Anders
    et al.
    Kristianstad University, School of Health and Society.
    Luong, Yang
    Kristianstad University, School of Health and Society.
    Påverkansfaktorer på entreprenöriell motivation2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Uppsatsens syfte är att identifiera väsentliga påverkansfaktorer på svenskt entreprenörskap. Uppsatsens uppkomst beror på nutidens fokusering på entreprenörskap och företagande. Det genomförs många lagändringar med olika politiska krafter i bakgrunden. En viktig påverkansfaktor har varit EU. Mycket fokus ligger på företaget men färre debatter handlar om individen. Författarna undersöker entreprenörer för att se vilka variabler som är väsentliga påverkansfaktorer på entreprenöriell motivation.

    Uppsatsen baseras på primärdata från en enkätundersökning som författarna genomförde maj 2011. Undersökningspopulationen valdes ut genom ett icke-statistiskt urval. Primärdatan har analyserats i SPSS genom korrelationsanalyser och multipel regressionsanalys.

    Den genomförda undersökningen visar att mindre faktorer än vad författarna väntade sig faktiskt påverkade entreprenöriell motivation. Slutsatserna är att enbart personliga attribut påverkar individernas motivation.

  • 272.
    Fritzell, Cecilia
    et al.
    Kristianstad University, School of Health and Society.
    Cazacu, Filip
    Kristianstad University, School of Health and Society.
    Branschspecifika egenskapers påverkan på resursomvandlingen: en jämförelse mellan revisionsbyråer och arkitektbyråer2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Världen genomgår ett skifte mot ett mer tjänsteorienterat samhälle och det intellektuella kapitalets värdeskapande egenskaper blir allt viktigare att kunna hantera. Ett företags resursomvandlingar har genom resursbaserad teori tydliggjort det intellektuella kapitalets värdeskapande. Forskare inom området har kommit fram till att det finns generella mönster av resursomvandlingar, bland annat för professionella tjänsteföretag. Tidigare forskning har i princip inte behandlat en systematisk jämförelse mellan professionella tjänstebolag, varför denna studie kommer att göra en jämförelse mellan revisionsbyråer och arkitektbyråer.Syftet med studien är därför att förklara två olika professionella tjänsteföretags resursomvandlingar, för att identifiera om de följer tidigare forsknings generella mönster eller om de skiljer sig åt i förhållande till varandra på grund av skilda egenskaper inom branscherna. De branschspecifika egenskaperna kommer utav nämnarna: klientmakt, kommersialiseringen och konkurrensen.Studien har en deduktiv ansats av kvantitativ karaktär med både en jämförande- och tvärsnittsdesign. Datainsamligsmetoden var webbaserade enkäter som skickades ut till 499 arkitekt- och revisionsbyråers kontorschefer. Som stöd för utformningen av enkäten gjordes en pilotstudie på en verksam arkitekt för att testa relevansen och tydligheten i enkätens frågor och påståenden. Hypoteserna som formulerades byggde på samband, varför författarna valde att använda korrelationstest och multipel regressionstest vid hypotesprövning.Resultatet av studien är att det förekommer både likheter och skillnader mellan branscherna. Främst visar dock resultatet att tidigare påståenden som talar om att det finns generella mönster för professionella tjänsteföretag inte stämmer.Skälet till att undersöka resursomvandlingar och dess påverkan av branschspecifika egenskaper är för att förädlingen av en resurs till en annan, alltså en resursomvandling, tydliggör värdeskapande i ett företag. En insikt i ett bolags värdeskapande är således av strategisk relevans. Denna studie kan även med sin jämförande design motbevisa tidigare forsknings påstående om generella resursomvandlingar inom professionella tjänsteföretag.

  • 273.
    Frodlund, André
    et al.
    Kristianstad University, School of Health and Society.
    Svensson, Sebastian
    Kristianstad University, School of Health and Society.
    Goodwillhunters: en analys av ”VD Attribut” påverkan på goodwillnedskrivningar, betingat av kontextuellt och organisatoriskt handlingsutrymme2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Baserat på ett agentteoretiskt perspektiv förväntas en verkställande direktör, under högt handlings- utrymme, agera opportunistiskt och inte dra sig för att fiffla med redovisningen. Tidigare forskning har studerat hur den verkställande direktörens egenskaper och karaktärsdrag påverkar redovisningsval med avseende på nedskrivningar av goodwill. Som en avgörande faktor för den verkställande direktörens förmåga att fatta beslut har handlingsutrymmet i tidigare studier visat sig vara av stor betydelse.

    Det finns välkända incidenter såsom Worldcomskandalen, där ledande befattningshavare missbrukat handlingsutrymmet och utformat redovisningen opportunistiskt på aktieägarnas bekostnad. Denna studie kombinerar den verkställande direktörens egenskaper och karaktärsdrag (Attribut) med kontextuellt- och organisatoriskt handlingsutrymme, i syfte att förklara hur den verkställande direktörens attribut påverkar ett bolags goodwillnedskrivningar. För att uppfylla syftet med studien används en deduktiv ansats med en kvantitativ forskningsdesign, baserad på arkivdata i form av årsredovisningar.

    Resultaten av studien indikerar på att den verkställande direktörens attribut påverkar storleken och frekvensen av företagets goodwillnedskrivningar. Närmare bestämt leder ett byte av verkställande direktör, hög bonus i förhållande till lön och hög medial uppmärksamhet till större och mer frekventa goodwillnedskrivningar. Vidare finns det indikationer på att det kontextuella handlingsutrymmet har en modererande effekt på styrkan av sambandet mellan den verkställande direktörens kompensation och nedskrivningar av goodwill.

    Till författarnas vetskap är detta den första studien, som i en svensk kontext analyserar påverkan av VD attribut på goodwillnedskrivningar, betingat av kontextuellt- och organisatoriskt handlingsutrymme. Studien bidrar således till att belysa vikten av att styrelsen och ägarna tillför rätt kontrollmekanismer för att begränsa den verkställande direktörens opportunistiska beteende. 

  • 274.
    Fromell, Hilda
    et al.
    Kristianstad University, School of Education and Environment.
    Winter, Regina
    Kristianstad University, School of Education and Environment.
    Food truck som ett nytt fenomen i Skåne2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Food truck is a mobile restaurant business which originates from the United States, and can now be seen also in Sweden. There are specific guidelines regarding the food that are served from the food trucks rolling the streets of Skåne from 2013. For example the food should be ecological, which is in keeping with the other municipal goals regarding food and meal. The concept is communicated and marketed through social media, which makes it possible to effectively reach many people. Four food trucks are currently active throughout Skåne and those restaurants make their food from scratch. Their communication and marketing is conducted mainly on social media where it is possible to communicate the concept and reach a broad group in a fast and efficient way.

  • 275.
    Färm, Josefine
    et al.
    Kristianstad University, Faculty of Business.
    Jönsson, Caroline
    Kristianstad University, Faculty of Business.
    Shedding light on the controller profession: controllers’ value-creation in Swedish organizations2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problematization: Financial departments have during the recent years developed due to environmental changes, and so has the controller profession. Controllers are working hard in the shadow of the CFO, together with an unclear definition over their tasks. By shedding light on the controller can their value-creation for the organization be defined.

    Purpose: The purpose of this research is to examine developments of the controller profession from a Swedish organizational context. Furthermore, this thesis aims to investigate if there is an expansion of the controller professions role, within organizations, that affecting their ability to create value.

    Methodology: The research has been conducted with a qualitative approach. In this study was 8 interviews performed with controllers in Swedish organizations. This research further examines the controller profession from a general context, in other words, without no specific industry orientation.

    Findings /conclusions: The findings of this study argue for that there still exist an indistinct definition over the controller profession, thus developments within their role can be confirmed. The traditional view of controllers’ work should therefore be prolonged. Controllers are still just as accountable for financial assignment, the role has however, developed to become involved in most of parts organizations’ businesses and adapted an advisory role. The advancements have made the controller role to a central position with great ability to create value within an organization, yet, to what extend depends on various factors and aspects.

  • 276.
    Gacanin, Berina
    et al.
    Kristianstad University, School of Health and Society.
    Larsson, Elenore
    Kristianstad University, School of Health and Society.
    Kvinnors karriärer inom revisionsbranschen och kundens inverkan2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Revisionsbranschen har länge varit en erkänt mansdominerad bransch. Allt fler kvinnor träder in i branschen och andelen kvinnliga revisorer förväntas öka i takt med generationsskiftet. Kvinnor har dock svårt uppnå det högsta steget inom revisionsbranschens, vilket är delägarnivå. Flera olika teorier berör de hinder som finns för kvinnor att avancera till högre positioner inom företaget. En aspekt som dock inte diskuterats i stor utsträckning är kundens inverkan på kvinnors karriärer inom revisionsbranschen. Förväntningar och krav från kunden formerar även företagets normer. Studiens syfte är att utifrån ett kund- och delägarperspektiv utforska hur kunders upplevelser och förväntningar av revisorer ur ett genusperspektiv inverkar på kvinnors karriärer inom revisionsbranschen. De aspekter som berörs ur genusperspektiv är vilken image och egenskaper revisorn förknippas med, relationen med revisorn och kraven som ställs på revisionsbyrån samt hinder och karriärmöjligheter inom revisionsbranschen. Studien är kvalitativ och bygger på en deduktiv ansats. Kvalitativ forskning genomfördes för att få en djupare och bredare förståelse för fenomenet. Tidigare forskning presenteras i den teoretiska referensramen i tre huvudsakliga avsnitt: image och egenskaper, relationen med revisorn och kraven på revisionsbyrån samt hinder och karriärmöjligheter. Det empiriska materialet har samlats in genom semistrukturerade djupintervjuer med åtta kunder till revisionsbyråer och två med kvinnliga delägare till revisionsbyråer. Slutsatsen av denna studie är att genom olika aspekter har kunden en indirekt och direkt inverkan på kvinnors karriärer inom revisionsbranschen. Den indirekta inverkan är de aspekter som berör krav och förväntningar kunden har på revisorer. Eftersom revisionsbyråerna till stor del vill tillgodose kundens behov, kan kunden ha en direkt inverkan genom hur de uttrycker sig angående kvinnliga revisorer. Vidare beror kundernas inverkan mycket på hur revisionsbyråerna väljer att hantera de krav och förväntningar som kunden framför.

  • 277.
    Galbe, Mathilda
    et al.
    Kristianstad University, School of Health and Society.
    Johansson, Frida
    Kristianstad University, School of Health and Society.
    Employer branding: hur upplever revisorn att byråns employer branding strategi inverkar på välbefinnandet?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research has shown that the employer branding strategy has grown and become a strong strategic tool to attract potential employees, motivate and retain current employees. However, studies have shown that the auditor works over 59 hours per week during high season and that auditors experience a high level of stress and excessive load. The purpose of the research study has been to explore how the auditors well-being has been affected by the employer branding strategy. By looking at different areas within the employer branding strategy, external and internal, we wanted to explore which areas within the employer branding strategy was impacting on the auditors’ well-being. Therefor our research question became: “How does the auditor experience that the agency’s employer branding strategy affect well-being?” To answer the purpose and research question total five auditors was interviewed, from small to big auditor agencies. The result shown that the respondents’ well-being, in big parts, was affected by the employer branding strategy. The conclusion is therefor that the internal areas, within the employer branding strategy, did affect the respondents’ well-being in greater extent.

  • 278.
    Gangefors, Ann-Sofie
    et al.
    Kristianstad University, School of Health and Society.
    Svensson, Josefin
    Kristianstad University, School of Health and Society.
    Lekmannarevisorers agerande i idrottsföreningar: följs god revisionssed?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Lay auditors are often elected without any relevant education that would be considered equivalent to the one a professional auditor has. Although the lay auditor has no direct formal requirements as of a professional auditor, the lay auditor still comply with generally accepted auditing standards. The backbone of these generally accepted auditing standards (GAAS) according to FARs definition the auditor has to be independent, have the right skills and care for professional secrecy, in order to develop a trust for the auditor. For a professional auditor these guiding principles are second nature but for a novice (that one can assume that a lay auditor is) they are probably not as ingrained or even aware of them. With this in mind, one might wonder what the driving force behind how lay auditors in sports clubs act in different situations is, keeping the emotions involved in mind. The objective of a sports club is not focused on the same goals as other for-profit companies, but instead it is the sporting success that is of bigger value. The purpose of this study is to explore what affects the scope for lay auditors active in sports clubs. An exploratory research philosophy has been used along with an abductive approach and a qualitative method.

    In the study, we found that volunteers are very important in sports clubs survival. The recruitment problems that exist today are likely to affect the lay auditors’ discretion negative. It was also found that the economic expertise that we thought was a necessity to follow GAAS had quite different effects on the audit, mostly negative as the review of operations was not done. The study also shows the need for guidelines and requirements on the sports clubs and the lay auditors so that the task itself in the future is more likely to be carried out in line with the interests of the members and the GAAS.

    As the authors of this paper have not found any previous research that looked at the lay auditors’ behavior in sports clubs (using discretion) the results can help to understand this area better. The results can be useful for sports clubs to be aware of the factors that influence the behavior of lay auditor, thus highlighting the importance of these when appointing lay auditors in the future.

  • 279.
    Gashi, Armend
    et al.
    Kristianstad University, School of Health and Society.
    Matanovic, Ivan
    Kristianstad University, School of Health and Society.
    Hållbarhetsredovisning: hur styrelsens egenskaper påverkarhållbarhetsredovisning2013Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem: As more and more Swedish companies choose to report sustainability, we considered board characteristics to play a major role and we wanted to explore how their characteristics affect the sustainability report.

    Purpose: The purpose of this paper is to investigate how board characteristics affect sustainability by studying and analyzing the companies' annual reports.

    Method: The study is deductive with a positivistic approach to produce answers in terms of our hypotheses. Data collection was carried out by collecting and analyzing annual reports and sustainability reports. The quantitative method consists of a study involving 120 companies listed on the Stockholm Stock exchange. All companies are under Large Cap and Medium Cap.

    Theory: The sustainability report contains a different perspective that explains the company's sustainable development and how the board's various characteristics affect that report. The study uses stakeholder theory, legitimacy theory, institutional theory, agency theory and positive accounting theory.

    Analysis and Conclusion: In the analysis we test our hypotheses against the statistical tests to see if there is a positive significant relationship between the hypotheses. Then we present the results of the hypotheses in the conclusion. Our results show that there is no positive significant correlation between all the variables. However, we have observed that there is a positive significant relationship in terms of number of employees in the company. The more employees the company has, the more they are prone to sustainability reporting.

  • 280.
    Gashi, Gazmend
    et al.
    Kristianstad University, School of Health and Society.
    Momcilla, Jeton
    Kristianstad University, School of Health and Society.
    Hur externa intressenter påverkar småföretag att behålla revisorn, trots avskaffandet av revisionsplikten?: - ur småföretagarnas perspektiv2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The problem with our study is based on the new Audit Act that came into effect November 1st 2010 which abolished the audit requirement. The law includes that any stock company that acquires two out of the three criteria does not have to hire an accountant, the criteria are the following: they need to have an average of 3 employees, a turnover of less than 3 million Swedish kronor and a total assets of less than 1.5 million Swedish kronor.

    In correlation with the abolishment of the audit, the significance of the audit for various stakeholders was widely debated. The audit was introduced primarily to provide better control of external stakeholders. Despite the amendments, there are now several small businesses that continue to keep the auditor of the company and it is mainly due to external stakeholder impact.

    The purpose of this study is to create understanding to why small businesses retain the auditor of the company in relation to external stakeholders and what effect they have, from a small business perspective. The study is based on a qualitative study through interviews which were conducted with owners of small businesses.

    Based on the empirical evidence we have conducted that external stakeholders pressure results in that small businesses decides to keep the auditor. Stakeholders tend to affect small businesses more than large businesses, due to that there is a shortage of resources in small businesses. As a consequence of a lack of resources small businesses are affected by external stakeholders by being responsive. Small businesses are affected more or less by the stakeholders and businesses understand the need for the auditor to meet stakeholder pressure.

  • 281.
    Gashi, Linda
    Kristianstad University, School of Health and Society.
    Social media influencers - why we cannot ignore them: An exploratory study about how consumers perceive the influence of social media influencers during the different stages of the purchase decision process2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media is connecting individuals all over the world, where the power of interaction and information sharing has shifted from companies to consumers. Since companies now have a harder time reaching out to consumers, social media influencers have been used as a solution to influence the purchase decisions of consumers and thereby drive purchases. However, while social media influencers are said to have an impact on the purchase decisions of consumers, less is actually known about the influence on all stages of the purchase decision process. As the purchase decision is not solely based on its own but rather follows from a series of steps, also called the purchase decision process, more research based on this area is of importance. Therefore, the purpose of this thesis is to explore how consumers perceive the influence of social media influencers during the different stages of the purchase decision process. In order to gather consumers’ perceptions about the influence of social media influencers, a qualitative study has been conducted where thoughts and experiences of participants have been studied. The findings of this study show that social media influencers ability to provide content, expertise, attractiveness, social identity and trust shows evidence of how the influence of social media influencers play an important role in each and every stage of the purchase decision process of consumers. The implications of this thesis is that the study could be of use to companies who seek to engage in influencer marketing and want to better understand how social media influencers affect consumers. The original value of the study is that it acknowledges how the influence of social media influencers affects all stages of the purchase decision process, as no previous study has explored this context.

  • 282.
    Gbenga, Augusta
    Kristianstad University, Faculty of Business.
    The perceived needs for audit vis-a-vis audit value in Public Sector Corporations2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To ascertain the purpose and value of audit in the public-sector corporations, this study was done to explore the needs and perception of audit value likewise to analyse the perception of stakeholders like auditees and the society on the value of the audit conducted by the external auditors in Liberia. A qualitative method was used to collect and analyse the empirical data used in this study. The findings of this study have proven that the need of audit in the public-sector corporations is for accountability and transparency but mainly for legitimacy as government must work along with other stakeholders like public entities to respond to the needs of its citizen. Furthermore, this studying has proven that, indeed audit can add value in the public sectors. In Liberia, the audit conducted by GAC is of great value to all stakeholder as auditors are identifying and reporting on the exact performance of the resource allocation and program implemented in the public corporations.

  • 283.
    Gejhed, Sophie
    et al.
    Kristianstad University, School of Health and Society.
    Åkesson, Charlotte
    Kristianstad University, School of Health and Society.
    Vilken information är väsentlig att ha med i en revisionsberättelse?: en jämförelse mellan uppfattningar hos revisorer, revisorsassistenter och studenter2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The audit report is of importance for both companies and stakeholders. The audit report is undergoing change to present more essential information and to reduce the expectation gap between the company and its stakeholders. Today, IAASB and EU have no agreement regarding a common standard of the audit report. There is also a wish to include hard and soft information.

    The purpose of this study is to explore and compare students, auditor assistants and auditors view on essential information in the audit report. The goal is to present which information to be included in the audit report and thereby understand which proposal that is the best.

    An investigation model is presented based on Legitimacy and Profession theory. The model is tested with support from surveys answered by students, auditor assistants and auditors.

    The results show that respondents who see the auditor as an assurance prefer IAASBs change together with hard and soft information. Respondents who see the auditor as an improvement prefer EUs change. Lastly, respondents who see the auditor as an insurance they want hard and soft information.

    The conclusion is that which information wanted in the audit report differ dependent on how the respondents see the role of the auditor. The study also shows that which information the respondents wishes in the audit report depends on if the respondent is a student, an auditor assistant or an auditor. Our study contributes to the understanding of the change and what change that is whished by the three actors.

  • 284.
    Gerlofstig, Carl
    Kristianstad University, School of Health and Society.
    Auditor 2.0: how Swedish auditors balance the profession with marketing2010Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study examines how auditors’ attitude towards marketing and their view on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how the changing business environment for auditors affects the relationship between the auditing profession and marketing. The study is based on a survey of 712 auditors in Sweden. The findings suggest that auditors with positive attitude towards marketing spend significantly more time on marketing activities compared to those with less positive attitude. Furthermore, auditors who view marketing activities as important, spend significantly more time on marketing activities. The number of years as approved or authorized auditor, age of the auditor, and bureau affiliation was controlled for. The result indicates that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as it used to.

  • 285.
    Gerlofstig, Carl
    et al.
    Kristianstad University College, School of Health and Society.
    Lindstrand, Joakim
    Kristianstad University College, School of Health and Society.
    It's a small world after all: the internationalization of Swedish companies2009Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Today, the global market is a fast expanding environment. There are more and more companies that go abroad to compete with companies from all over the world. The barriers between countries have been lowered and trade is encouraged. Therefore, international expansion is an important factor for many companies. The purpose of this dissertation is to study the effect international expansion has on firm performance. Since there is limited previous research within the field of international expansion and performance done on Swedish companies this dissertation tries to fill that gap.

     

    The study is performed on listed Swedish companies. Several factors are used to measure the international expansion and performance of the companies. The relationships between international expansion and firm performance were positive when international expansion was measured as Number of Countries and Market Commitment. When international expansion was measured as Foreign Assets and as the GL-Index (Gerlofstig-Lindstrand Index), support was given to a positive relationship. The relationship between Foreign Board and firm performance as well as Foreign HR (Human Resources) and firm performance was to some extent supported. The remaining two measures of international expansion were Foreign Assets and International ownership. These measures showed no supported relationships between international expansion and firm performance. To conclude, the results of the study indicated that there are some support for a relationship between international expansion and firm performance for listed Swedish companies.

     

    This study contributes to the lack of research on the effect of international expansion on performance of Swedish companies. Swedish managers can use the conclusions drawn from the study as guidelines for international expansion.

  • 286.
    Gleerup, Andreas
    et al.
    Kristianstad University College, School of Health and Society.
    Harborn, Marcus
    Kristianstad University College, School of Health and Society.
    How do students choose their banks?2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this dissertation is to investigate customer behaviour in the banking industry of students at Kristianstad University. We wanted to test the theory of Customer based brand equity in the banking industry but also to challenge this theory with other independent theories which we have identified as important concerning customer behaviour the banking industry.

    The banking industry is an interesting business since it affects nearly everyone. Banks are known to focus much of their marketing on customer retention which makes this specific industry extra interesting for an investigation about customer behaviour.

    Kevin Keller‟s theories on Customer based brand equity was the catalyst that created our interest in this subject. The combination of this theory and the specific nature of the banking industry helped us form our problem. The chosen segment to investigate was students at Kristianstad University. Mainly because of the specific time limit this segment was the most suitable for this dissertation.

    The result indicates that the factors from the CBBE-model were not significantly connected to students‟ customer behaviour in the banking industry. However, it can be argued that some factors are still relevant when explaining customer behaviour in the banking industry. One of the challenging theories, Intergenerational Influence, proved to have a significant connection to customer behaviour. It can be argued that Intergenerational Influence is the most important factor when explaining students‟ customer behaviour in the banking industry. The results of this dissertation can be useful for banks in order to make their marketing strategy more efficient.

  • 287.
    Gleerup, Caroline
    et al.
    Kristianstad University, School of Health and Society.
    Nordqvist, Linn
    Kristianstad University, School of Health and Society.
    Who’s the driver and who’s the passenger in the luxury industry?: a study of how internal factors influence a company’s marketing strategy2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today, it is important for companies to deliver superior customer value in order to be successful on the market. There are two different ways of achieving this advantage; a company can either follow a market driven approach or a market driving approach. The difference between these two approaches is that a market driven company listens to the customers’ demand and create superior customer value of their needs. On the contrary, a market driving company reshapes the market and offer new superior needs to customers that will be seen as a need by them. Furthermore, there is a gap of the influence the internal factors have on the market driven and the market driving approach. Therefore, the aim of this study is to provide an insight of how the three internal factors, structure, financial resources and organization culture, influence the two approaches in the luxury industry.

    A survey was conducted in order to gather data from different companies worldwide. Both explanatory and exploratory research strategies were used when the collected data was analyzed. Explanatory research was used to test the hypothesis and explain the research question. Exploratory research was used to further understand how the internal factors influence a company’s marketing strategy. 

    The result of this dissertation indicates that the three internal factors were not significantly connected with market driven or market driving approach. However, it can still be argued that the internal factor structure somehow is correlated with the market driven approach. Furthermore, the findings of this dissertation can be interesting for people who seek to investigate in both the concept of market orientation and how the internal factors influence it. 

  • 288.
    Gleisner, Daniel
    et al.
    Kristianstad University, Faculty of Business.
    Lundgren, Hanna
    Kristianstad University, Faculty of Business.
    Din Tid Är Nu: En studie om hur koncentrerat ägarskap samt ålder och ämbetstid i styrelsen respektive ledningen påverkar svenska bankers strategiska förändringsbenägenhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Changes in the Swedish banking industry have resulted in considerable differences in strategy between the banks. Previous research has established a relationship between owners, board of directors, top management team and strategic change, but what explains strategic change propensity is still rather unexplored. The purpose of this study is therefore to explain how the characteristics of the ownership structure, the board of directors, and the top management team affect the strategic change propensity in Swedish banks. This report has a deductive approach and a quantitative method, the hypotheses are tested against the empirical evidence which consists of observations from ten banks over a period of ten years. In order to measure strategic change propensity, this study explains the variable through two dimensions, innovation and risk. The result indicates that the characteristics of the corporate governance mechanisms have an effect on the strategic change propensity. The conclusions are that a board of directors with cumulative knowledge and a desire to prove their competence, as well as a top management team with an incentive to take risks and be innovative, contributes to the strategic change propensity. Furthermore, the study indicates that when a board of directors, or a top management team, is homogenous while the other one is heterogenous, the communication and the creativity is positively affected which contributes to the strategic change propensity. Finally, the study contributes with an explanation of how the characteristics of the corporate governance mechanisms affect not only strategic change, but also strategic change propensity.

  • 289.
    Golubovic, Niklas
    et al.
    Kristianstad University, School of Health and Society.
    Al-Mudafar, Rami
    Kristianstad University, School of Health and Society.
    Islamiskt bankväsende: en jämförelsestudie mellan islamiska och konventionella bankers styrningsfilosofi; utifrån det balanserade styrkortet2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Islamic banking grew in popularity during the economic crisis of 2008 and has since then, established itself in the western banking market. In Sweden, the development has not been as prominent, partially since of the lack of extensive knowledge in the area for a potential introduction. The paper therefore intends to illuminate an area in Islamic banking, that there as of today nothing written about. How are Islamic banks managed and if/how does themanagement philosophy differ in comparison with conventional banks?To perform the study, we chose to focus on the balanced scorecard to highlight any divergences in the management. We chose the particular model because it highlights a multi-dimensional side of the management; which was also of interest to us to get an overall picture of the philosophy. Some of the previous research suggests that a general scorecard can be applied across industries, with a common denominator that rule, regardless of the specific company orientation. However, there is also another side of the coin; research demonstrating that the management may not only differ greatly between different companies in the same industry, but also in different divisions of the same company. Hence, there are mixed results regarding how the balanced scorecard can be used and implemented. To perform the study, we chose to interview three people at Swedbank, and three people at the Dubai Islamic Bank. With large cultural differences and huge gaps in the bank’s ideologies, we wanted to choose two banks that were relatively similar to each other for a fair comparison. To further define “equal”, we chose the banks with the largest customer base in each country. Despite the relatively limited sample size, it is thought that the banks selected, is to symbolize Islamic and conventional bank’s management philosophies.The analysis revealed startling similarities but also major differences. An already formed general scorecard becomes as concluded difficult to apply. However, the study shows that management, especially regarding the customer -and the development perspective in practice, can be used in much the same way in both banking systems.

  • 290.
    Granat, Adrian
    et al.
    Kristianstad University, Faculty of Business.
    Arenander, Carl
    Kristianstad University, Faculty of Business.
    Faktorer som kan påverka företags val av redovisningsregelverk: en kvantitativ studie om väsentliga faktorer som påverkar större onoterade svenska företags frivilliga val att använda IFRS eller K32019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Business activity and financial reporting affect many different stakeholders but also society as a whole. Securing financial information is essential for a functioning economic landscape. In the EU, most countries require listed companies to report according to IFRS. Unlisted companies' financial reporting is not as tightly regulated. Previous research that studies unlisted companies has focused primarily on macroeconomic factors affecting countries and companies that voluntarily apply IFRS. The purpose of this study is to investigate which factors influence larger unlisted Swedish companies in considering voluntarily use IFRS instead of the K3 regulations.

     

    The study uses a quantitative research strategy and tests hypotheses that are formulated regarding the factors "size", "industry" and "business area". The influence of these factors has been highlighted by previous research as relevant for unlisted companies to explain the choice of accounting rules are used by these companies. A desk survey was conducted in which the companies' annual reports were reviewed to obtain the necessary information. Subsequently, the sample was divided into two groups, (15) K3 companies and (15) IFRS companies. These companies were selected from a total of 875 companies that were reviewed.

     

    The results of this study show that there is a certain statistical correlation between the factors "size" and "area of ​​operation" and the accounting rules used by the companies. The size of the company and the nature of its market (national or international) do seem to affect which accounting rules they use. However, we were unable to demonstrate any connection between industry and the accounting rules used by the companies

  • 291.
    Granberg, Lars
    et al.
    Kristianstad University, School of Health and Society.
    Höglund, Linn
    Kristianstad University, School of Health and Society.
    Penningtvättslagen: i bakhuvudet på revisorn2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose with this thesis is to study the opinions that individual auditors have about the law against money laundering. The study will examine the opinions from auditors about how the law affects their work and their relations to the clients. Individual auditors view of the conditions to follow the law against money laundering, will also be studied in this thesis. The study was conducted with a qualitative research method. Five auditors with long experience from the accounting profession have been interviewed and had thereby assisted the thesis with their views.

    According to the law (2009:62) against money laundering and terrorist financing, auditors are obligated to examine and report transactions that could be suspected money laundering or terrorist financing. Auditors are also responsible to have a good knowledge about their clients, which for instance means that they must do accurate identity checks of the clients. However some people have pointed out that it’s not without any problems to involve auditors in the law against money laundering.

    The study shows that a majority of the interviewed auditors don’t see any problems with being involved in the regulation against money laundering. However the opinions are divided and some of the auditors are critical to the regulation. The conclusion from the study is that most of the interviewed auditors don’t think that the relation to the client is affected by the law against money laundering. Further on they think that the law means more work, but the auditors don’t see this as particularly problematical. The auditors that have participated in the study believe that they have good terms to follow the law against money laundering.

  • 292.
    Granberg, Lars
    et al.
    Kristianstad University, School of Health and Society.
    Höglund, Linn
    Kristianstad University, School of Health and Society.
    The auditors' way to acquire knowledge about a company's environment2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose with this study is to identify and explore how auditors proceed when acquiring knowledge about a company’s environment; and which difficulties that arise when acquiring this knowledge. A qualitative research method has been used to do this study and eight auditors have been interviewed.

    The risks in a company depend on which industry the company operates within. Therefore, it is very important that an auditor has an understanding of the whole company. ISA 315 requires an auditor to have an understanding of a company and its environment. This understanding will affect the auditor’s risk assessments during audit process.

    This study shows that interviews with the clients is an important information source when the auditors want to have knowledge about a company’s environment. Other information sources the auditors in this study use are different media sources, colleagues and key ratios. One difficulty with acquiring knowledge about a company’s environment is according to the respondents that it is hard to get a whole picture of a company. Another difficulty is that it might be hard for the auditors to know when they have enough information about a company’s environment; information that makes it possible to do accurate risk assessments.

  • 293.
    Green, Rebecka
    et al.
    Kristianstad University, School of Health and Society.
    Johansson, Cecilia
    Kristianstad University, School of Health and Society.
    Bankkontorens existens: en studie om online-bankings påverkan på fysiska bankkontor2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose with this study is to identify how the online-banking services has a impact on the physical branch offices.

    Methodology: The research strategy for our study has been of a qualitative nature and with a abductive approach. We have been using semi-structured interviews to collect our empirics. Our selection of respondents is fairly small with only 9 respondents. There has been an strategic selection of respondents. We are using both staff at branch office and banking customers.

    Theoretical Approach: The base for our study is earlier research on similar subjects. We have also been using decision making theories and proven research about how individuals react on changes. Furthermore, we are using the diffusion of innovation theory.

    Conclusions: The result of our study is that we identified a circular course of event that describe the relationship between online-banking services and bank offices. The analysis that was made on the semi-structured interviews shows that the branch offices still is desirable both from customers and from banks.

  • 294.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Hansen, Morten Balle
    Danmark.
    Johanson, Jan-Erik
    Finland.
    Vakkuri, Jarmo
    Moon, M. Jae
    Sydkorea.
    Introduction: comparative performance management and accountability in the age of austerity2016In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 39, no 3, p. 499-505Article in journal (Refereed)
    Abstract [en]

    The five articles in this symposium examine the issues of comparative performance management and accountability in the age of austerity from different vantage points. Brusca and Montesinos carry out an international comparison of 17 countries studying key issues in the implementation of performance reporting by local governments. Using multicountry survey data, Wynen and Verhoest provide an understanding of the effect of organizational autonomy and external result control on the use of internal performance-based steering toward lower hierarchical levels in public sector organizations. Bj?rnholt, Bækgaard and Houlberg study the link between fiscal austerity and politicians? use of performance information by using survey and documentary data from Danish municipalities. Grossi, Reichard, and Ruggiero examine the interest of politicians and public managers in the use of performance information for decision-making and monitoring the budget cycle provided in the newly established performance budgets of municipalities in Germany and Italy. Poocharoen and Wong examine performance management in different types of interagency collaborations, presenting six case studies of management projects in the field of natural resources. Taken together, these articles deepen our understanding of the fundamental and continuing shift toward use of performance measures in the public sector in the period of austerity, with both internal and external uses of performance information.

  • 295.
    Grossi, Giuseppe
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kallio, Kirsi-Mari
    Finland & Linnaeus University.
    Sargiacomo, Massimo
    Italy.
    Skoog, Matti
    Stockholm University.
    Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: a literature review and research agenda2019In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

    Design/methodology/approach

    The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.

    Findings

    The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.

    Research limitations/implications

    This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.

    Originality/value

    The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.

  • 296.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Mori, Elisa
    University of Modena & Reggio Emilia, Modena.
    Bardelli, Federica
    Kibernetes s.r.l., Siena.
    From consolidation to segment reporting in local government: accountability needs, accounting standards, and the effect on decision-makers2014In: Journal of Modern Accounting and Auditing, ISSN 1548-6583, Vol. 10, no 1, p. 32-46Article in journal (Refereed)
    Abstract [en]

    Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government’s financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector.

  • 297.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och Arbetsliv.
    Papenfuss, Ulf
    Tyskland.
    Tremblay, Marie-Soleil
    Canada.
    Corporate governance and accountability of state-owned enterprises: relevance for science and society and interdisciplinary research perspectives2015In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 28, no 4-5, p. 274-285Article in journal (Other academic)
    Abstract [en]

    Purpose - The purpose of this paper is to introduce the special issue and outline its major themes and challenges, their relevance and the research opportunities the field presents. Design/methodology/approach - The paper reviews prior literature and outline's the need to analyse challenges for corporate governance and accountability of state-owned enterprises (SOEs) as a precursor to introducing the contributions to this special issue. Findings - Corporate governance, accounting and accountability of SOEs are crucial and growing topics in public management and other research disciplines. Public service provision and budget consolidation cannot be realized effectively and efficiently without powerful governance and management of SOEs. However there are significant corporate governance challenges and important empirical research gaps in comparison to other fields. Broader theoretical perspectives, methodological approaches, accountability mechanisms and sector/context are identified and discussed and encouraged in future research. Research limitations/implications - This paper aims to stimulate interdisciplinary research on emerging issues affecting governance and accountability of SOEs considering their growing importance in the society and their changing nature. Practical implications - Effective mechanisms and good practices may contribute to better performance of SOEs. Findings may help politicians, administrations, board members, auditors, consultants, scholars and the media striving for improvements around the world. Originality/value - The paper condenses theoretical and empirical findings to highlight the relevance of this field and important research gaps. The special issue offers an empirical examination of interdisciplinary literature and innovative experiences of SOEs to strengthen public service motivation, board composition and roles, trust and control, transparency, public value and to enhance the ability to manage, steer and monitor contracts, performance and relationships.

  • 298.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Pianezzi, Daniela
    Italien.
    The new public corruption: old questions for new challenges2018In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 42, no 1, p. 86-101Article in journal (Refereed)
    Abstract [en]

    This paper focuses on corruption in public procurement. It describes the contemporary face of corruption by investigating the role of public accountability in the fight against corruption. The paper describes a specific episode of corruption relative to the awarding of government contracts for big events, such as the celebration of the 150th anniversary of Italian unification. Relying on the philosophical insights of Rousseau, Popper, Kant and others, the study suggests the need for enabling a democratic control and constructing a public ethics for the common good.

  • 299.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Reichard, Christoph
    Tyskland.
    Variance in the institutions of local utility services: evidence from several European countries2016In: Public and social services in Europe: from public and municipal to private sector provision, London: Palgrave Macmillan UK , 2016, p. 297-312Chapter in book (Other academic)
    Abstract [en]

    This chapter presents the different options of institutional choice for the delivery of local utility services like water, waste, energy or transport in selected European countries. The authors concentrate empirically on three major options: provision by a municipally owned corporation, by a public-private partnership and by a private corporation to which the service is contracted out. Furthermore, some trends of development over time are presented. In all countries under review, a remarkable proportion of utility services is still allocated to autonomous municipal enterprises. Private enterprises, however, are also strongly involved in local services: as co-owners and partners of municipal corporations with mixed ownership and as providers of outsourced services. Finally, the authors discuss several explanations of the emerging patterns and changes in the institutional landscape.

  • 300.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Reichard, Christoph
    Tyskland.
    Ruggiero, Pasquale
    Italien.
    Appropriateness and use of performance information in the budgeting process: some experiences from German and Italian municipalities2016In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 39, no 3, p. 581-606Article in journal (Refereed)
    Abstract [en]

    This article contributes to the debate on the use of performance information in the context of public sector performance management. Based on case studies, the authors analyze the appropriateness of the performance information provided in the newly established performance budgets of municipalities in Germany and Italy. They also examine the interest of politicians and senior managers in using such information for decision-making and monitoring within the municipal budget cycle. They find that the use of performance information is generally quite modest, and that the interest of different local actors varies to a great extent. Politicians are generally less interested in such information than top managers, particularly chief financial officers. The results are discussed by applying a theoretical framework based on institutional and legitimacy theories, and are compared with the literature on performance information use.

3456789 251 - 300 of 700
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf