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  • 51.
    Beekwilder, Sam
    et al.
    Kristianstad University, Faculty of Business.
    Endlich, Jacobus Johannes
    Kristianstad University, Faculty of Business.
    Participative Leadership and Employee Innovative Behaviour: Moderated by pro-active and risk-taking work climate2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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  • 52.
    Beijner, Magdalena
    et al.
    Kristianstad University, Faculty of Business.
    Wahldén, Johan
    Kristianstad University, Faculty of Business.
    Hur hanteras stressen som tidspress medför?: en kvalitativ studie inriktad på strategier för att hantera stress inom revisionskontexten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research shows that time pressure exists in auditing, which has shown to be a major source of stress. Research indicates that stress could lead to harmful consequences on the well-being, and with effective strategies these consequences can be reduced. There seems to exist a research gap concerning strategies to handle stress in auditing, both in an individual- and organizational perspective. The aim of this study is therefore to obtain an understanding of how auditors and audit firms handle stress from time pressure, in terms of strategies aiming to foster the well-being.

    To fulfill the aim a qualitative research method has been used, through interviews with auditors, audit assistants and HR-workers. The subject has been studied through literature in the following perspectives: time pressure in auditing, time pressure in relation to stress, the impact of stress on well-being and strategies to handle stress.

    The result of the study shows that auditors and audit assistants use strategies that both tackles the emotions from stress and the source of the stress. The identified strategies on the individual level are: planning & prioritizing, help & support, boundary setting, recovery and attitude. It appears that the work of the audit firms to handle stress is of importance, and the identified strategies are: cutting peaks, mentorship & close leadership, external support and flexibility.

    The conclusion of the study shows that auditors, audit assistants and auditing firms strategies is of great importance to reduce negative effects of stress and thereby foster the well-being.

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  • 53.
    Benc, Rebecca
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Lind, Michaela
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Väsentlighet: vilka kvalitativa faktorer påverkar revisorns bedömning?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Materiality is an important cornerstone of the auditor's assessment that governs how extensive an audit should be and which direction the audit should go. The purpose of this paper is to investigate which qualitative factors are considered to have an impact on the auditor's materiality assessment. Qualitative factors such as focus the auditor's experience, audit firm, the audit client's company-specific character and the auditor-client relationship.

    A quantitative method with a deductive approach has been used where a model was designed to illustrate how materiality assessment is influenced by the qualitative factors. The model has been designed based on previous scientific articles dealing with materiality. In addition, empirical evidence has been collected through a survey sent to all authorized auditors in Sweden, of which 154 respondents gave complete answers.

    The results shows differences in the level of materiality are determined depending on the auditor’s experience and whether the auditor worked at one of the larger agencies. There were also differences when considering positive and negative factors related to whether the client was listed or not, active in a risky or stable industry, and the auditor’s consideration to  whether they were working with a new client. Auditors tend to react more strongly to negative factors. With a better understanding of which factors affect the auditor's assessment, we propose future studies on the client relationship and its impact on materiality judgement, as this area gave a significant difference, but has been not explored that much in earlier research.

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  • 54.
    Bengtsson, Emelie
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Tunér, Sofia
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mervärdet av revisorn ur ett klientperspektiv: hur uppfattar klienten sin relationstyp med revisorn?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The auditor's focus has shifted from focusing on the audit to create added value for the client. The shifted focus has led the auditor to work in a competitive market and has an interest in being financially successful.

     

    The purpose of the study is to explain how the added value of the auditor affects the client's perceived relationship with the auditor. The study may contribute to a better understanding of how the added value affects the relationship, which has been divided into professional relationships, personal acquaintances and friendships. In accordance with previous research on added value and relevant relationship theories the model of the study has been developed. The model is then tested empirically through the use of a survey.

     

    The results of the study show that added value has a positive impact on the three types of relations. As the result shows that the added value affects the extent to which the accountant and the client perceive their relationship as friendship, the auditor's independence is an important aspect to take into account.

     

    The study can provide information about the added value a client can expect from his accountant. Since the purpose of this study has not been tested earlier, the study contributes to both audit and relational literature, and as our results can not be generalized it is therefore of relevance to study in future research.  

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  • 55.
    Beres, Viktor
    et al.
    Kristianstad University, Faculty of Business.
    Kajliden, Viktor
    Kristianstad University, Faculty of Business.
    Privata småsparares påverkan på Aktieprisvolatilitet: En empirisk studie av smallcap-bolag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the following study both financial and ownership data have been gathered regarding companies listed on the Swedish OMX Stockholm Small-cap list to determine whether the fraction of small private investors have an significant impact on volatility. The reason is because volatility has a central role within the stock market making it an important variable. Previous theories suggest that a number of different variables that affect the volatility, where small private investors are one of them. Our regression model proves that the fraction of small private investors indeed have a significant effect on volatility. Our results also suggest that the company’s earnings divided by its total assets is a variable which alters the volatility. Multiple variables which were suggested by theories to have an impact on volatility could not be proven to be true, one of these variables were institutional owners.

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  • 56.
    Berisha, Adelina
    et al.
    Kristianstad University, Faculty of Business.
    Berisha, Kaltrina
    Kristianstad University, Faculty of Business.
    Valet av kapitalbudgeteringstekniker: en kvalitativ studie av svenska stora företag med legitimitet som en bakomliggande faktor2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien syftar till att få en djupare förståelse över hur investeringsmålet påverkar valet av kapitalbudgeteringstekniker i svenska stora företag med legitimitet som en bakomliggande faktor. Vidare är syftet med studien således att undersöka om legitimitet kan vara en avgörande faktor vid valet av kapitalbudgeteringstekniker. I avsikt att besvara syftet med denna studie har 5 respondenter som är delaktiga i investeringsbeslut intervjuats i 5 stora svenska företag. Resultatet visar att valet av kapitalbudgeteringstekniker varierar beroende på investeringsmålet. Vidare visar studien att legitimitet har en stor effekt på beslutsfattarnas val av kapitalbudgetringstekniker. 

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  • 57.
    Biggeri, Mario
    et al.
    Italien.
    Testi, EnricoItalien.Bellucci, MarcoItalien.During, RoelNederländerna.Persson, H. Thomas R.Kristianstad University, Faculty of Business, Avdelningen för arbetsliv. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Social entrepreneurship and social innovation: ecosystems for inclusion in Europe2018Collection (editor) (Other academic)
    Abstract [en]

    This book provides comprehensive and advanced analysis of the characteristics of social entrepreneurship in Europe. It offers innovative, up-todate research on the ecosystems of social entrepreneurship, the behavior of social entrepreneurs, their ability to produce social innovation, social capital and social inclusion, and the role of stakeholders in fostering socially oriented businesses. Moreover, it addresses the diversity of the European social enterprise sector from an evolutionary perspective, with particular reference to the rise of social entrepreneurship and the role of new-generation social entrepreneurs throughout Europe. Multidisciplinary contributions authored by experts from business and accounting, economics, and sociology serve the purpose of delivering a holistic study of social entrepreneurship, also providing the necessary data for delivering policy implications on the features of the most effective enabling social and institutional ecosystems.

  • 58.
    Biltmo, Caroline
    et al.
    Kristianstad University, Faculty of Business.
    Petersson, Ebba
    Kristianstad University, Faculty of Business.
    Vad gör revisionsbyråer åt den höga personalomsättningen bland revisorsassistenter?2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the auditing industry, many auditing firms face the challenge of retaining their auditing assistants. Previous research focuses heavily on the perspective of the auditors 'assistants and has asked what factors are behind the auditors' choice in seeking opportunities outside the auditing industry.  Since earlier research has been focused from the audit assistant perspective, the audit firms and their work on how to handle this challenge, has received little attention. It would therefore be interesting to examining how the audit firms perceive and handle the high staff turnover among auditing assistants. To fulfill the study purpose, a qualitative research method has been used, in the form of semi-structured interviews with auditors stated to be familiar with the audit assistants' rotation at the auditing firm. The interviews were conducted with auditing firms in Kristianstad and the surrounding area. The subject has been studied from literature in the following perspective: personnel turnover among employees, effects of staff turnover, management method Up or Out and motivation factors. The results of this study show that a majority of the participating firms did not find themselves having problems with high staff turnover among their auditors' assistants. The opinions were the same whether the audit firm belonged to the “Big 4” or represented a small auditing firm. This study shows that the participating audit firms handle the high staff turnover among auditor assistants through measures such as training, physical and mental support, varying tasks and participation in personal activities to try to get the auditor assistants to feel a potential for professional development, getting acknowledgement, and thus are willing to stay on Office. The study concluded that the size of the participating firms, whether the firm belongs to the “Big 4” or not, does not tend to have any impact on how the audit firms perceives or manages the high staff turnover among auditor assistants. 

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    Biltmo & Petersson
  • 59.
    Bojan, Kobalsic
    et al.
    Kristianstad University, Faculty of Business.
    Musonda, Lilian
    Kristianstad University, Faculty of Business.
    Quantitative study III: what makes foreign students happy?2018In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, p. 155-177Article in journal (Other academic)
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  • 60.
    Bolinder, Marcus
    et al.
    Kristianstad University, Faculty of Business.
    Philip, Boström
    Kristianstad University, Faculty of Business.
    Exploring the customer journey: An exploratory study investigating the customer journey2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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  • 61.
    Boman, Anton
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kullander, Jesper
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kundnöjdhet - en kontantfråga: kundnöjdhetens påverkan av grad av kontanthantering2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Cash is a declining trend as a means of payment in society. The banking sector has also been affected by the decline of the accounts as more and more banks are dismantling their cash management. This affects the bank customers who no longer have the same access to cash. Customer satisfaction is a well-researched subject, but previous research hasn’t focused on the impact banks’ cash management has on customer satisfaction. That’s what this study examines through the purpose of clarifying the impact of banks’ different degree of cash management on customer satisfaction as well as age, gender, relationship time and personal contact´s impact on the relationship.

    The study’s execution complies with the positivistic research philosophy, deductive approach and quantitative method. The empirical material the study was based on was collected through two internet surveys, where one addressed the banks and one the bank customers. In total, 8 survey responses from the banks and 106 from the customers were used for the study’s outcome.

    Current research shows that age, gender, relationship time and personal contact affect the customer satisfaction at banks. Therefore, the impact of the four variables, along with the banks’ degree of cash management, was examined. The result shows that banks’ cash management affects customer satisfaction through the example that a lower degree of cash management results in lower customer satisfaction. In addition, the relationship is also dependent on age, since an elderly customer is less satisfied if the bank’s cash management is being dismantled.

    The result of the study highlights a current topic and should be considered from the bank’s point of view when a decision regarding cash management is taken. Therefore, in a society where more and more banks are reducing their cash management, the essay’s result is an important parameter in the development.

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  • 62.
    Boström Andersson, Jesper
    et al.
    Kristianstad University, Faculty of Business.
    Nygren, Jonas
    Kristianstad University, Faculty of Business.
    Security Theater i digitala applikationer: En illusion för att förstärka känslan av säkerhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Computer power and speed have increased exponentially in recent years, but our expectations and mental models of what computer systems are capable of have not kept up. In cases where people do not believe that the system can perform the requested task as quickly as they do, an artificial wait can be applied to closer match the reality. The purpose of this study is to investigate whether security theater works in the context of banking applications and what happens with the users trust if the illusion of security fails. Through this paper we have found that security theater is a phenomenon that works and adds value to the user. However, the context in question must be carefully evaluated, as security theater in the wrong context can be seen as a disturbing element. We came to the conclusion that the majority of our test subjects are not negatively affected, and instead sees the value in security theater even after the illusion have been revealed.

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    Security Theater i Digitala Applikationer
  • 63.
    Bourmistrov, Anatoli
    et al.
    Norway.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Haldma, Toomas
    Estonia.
    Special issue on accounting and performance management innovations in public sector organizations2019In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 14, no 1, p. 79-83Article in journal (Refereed)
  • 64.
    Brandt, Jonathan
    et al.
    Kristianstad University, Faculty of Business.
    Cehajic, Armin
    Kristianstad University, Faculty of Business.
    Continuous Auditing: Inställning och attityder hos internrevisorer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 65.
    Brandt, Jonathan
    et al.
    Kristianstad University, Faculty of Business.
    Cehajic, Armin
    Kristianstad University, Faculty of Business.
    Continuous Auditing: Inställning och attityder hos internrevisorer2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 66.
    Broberg, Pernilla
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Ponamarev, Yuliya
    ESADE.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Karlsson, Karoline
    Kristianstad University, Faculty of Business.
    Vinberg, Emmy
    Kristianstad University, Faculty of Business.
    Commercialization of audit firms and auditors’ subjective well-being2018Conference paper (Refereed)
  • 67.
    Broberg, Pernilla
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Tagesson, Torbjörn
    Linköpings universitet.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Jönköpings universitet.
    Antecedents of psychological well-being among Swedish audit firm employees2020In: International Journal of Environmental Research and Public Health, ISSN 1661-7827, E-ISSN 1660-4601, Vol. 17, no 10Article in journal (Refereed)
    Abstract [en]

    The attractiveness of audit firms as employers appears to have decreased in recent years and the audit profession is currently experiencing high employee turnover. A shortage of personnel increases the risk of long-term stress and illness. This paper therefore proposes audit firm employees' well-being as an important research topic and explores the antecedents of well-being of Swedish audit firm employees in comparison with those of other business professionals. Based on a nationwide survey of members of the Swedish association of business professionals, with a focus on psychological well-being (measured through General Health Questionnaire-12 (GHQ-12)), the study shows that the psychological well-being of the professionals in this study generally aligns with the results from similar studies in a Swedish context. However, the findings indicate that audit industry respondents have the lowest psychological well-being and that employer change, job satisfaction, and life satisfaction were the strongest antecedents of their psychological well-being.

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  • 68.
    Broberg, Pernilla
    et al.
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Skog, Peter
    Baker Tilly Saxos AB Helsingborg .
    Theodorsson, Emily
    Swedish Tax Authority .
    Auditors’ professional and organizational identities and perceived commercialization in auditing firm2018In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    Abstract [en]

    Purpose

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

    Design/methodology/approach

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

    Findings

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

    Originality/value

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

  • 69.
    Bronk, Jakub
    et al.
    Kristianstad University, Faculty of Business.
    Alsabbaghalsmadi, Samer
    Kristianstad University, Faculty of Business.
    Antecedents of Public Service Motivation: a Study of Swedish Municipalities2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 70.
    Brorstrom, Sara
    et al.
    Gothenburg University.
    Argento, Daniela
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Thomasson, Anna
    Lund University.
    Almqvist, Roland
    Stockholm University.
    Translating sustainable and smart city strategies into performance measurement systems2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 38, no 3, p. 193-202Article in journal (Refereed)
    Abstract [en]

    This paper shows how sustainable and smart strategies can be implemented in cities and how these strategies influence, and are influenced by, performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the authors present the case of Gothenburg in Sweden, where they interviewed the key actors involved in a new sustainability strategy. Translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 71.
    Bruhn, Alina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Hesselroth, Marcus
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Market Orientation: the effect of TMT shared leadership and perceived contextual discretion2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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  • 72.
    Bruhn, Alina
    et al.
    Kristianstad University, Faculty of Business.
    Hesselroth, Marcus
    Kristianstad University, Faculty of Business.
    Quantitative study II:: what makes foreign students happy?2018In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, p. 131-154Article in journal (Other academic)
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  • 73.
    Bruhn, Hanna
    et al.
    Kristianstad University, Faculty of Business.
    Rosberg, Julia
    Kristianstad University, Faculty of Business.
    Why consumers buy BOGO-products.: an exploratory study of philanthropy-linkedproducts in retail stores.2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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  • 74.
    Buonocore, Alfredo
    et al.
    Kristianstad University, Faculty of Business.
    Iqbal, Sumeera Bano
    Kristianstad University, Faculty of Business.
    Nature of relationships between stakeholders and family business: Empirical evidence from small hospitality business in Italy2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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  • 75.
    Bång, Felix
    et al.
    Kristianstad University, Faculty of Business.
    Persson, Niklas
    Kristianstad University, Faculty of Business.
    Kommunal redovisning: redovisning av nöjda invånare2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

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  • 76.
    Börjesson, Lina
    et al.
    Kristianstad University, Faculty of Business.
    Rutersten, Rebecka
    Kristianstad University, Faculty of Business.
    Val av kapitalbudgeteringstekniker: en studie om hur socioemotional wealth påverkar valet av kapitalbudgeteringstekniker inom familjeföretag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study aims to explore how socioemotional wealth influences the choice of capital budgeting techniques among small and medium sized family firms. By taking on SEW as an explanatory concept for how family businesses act on investment decisions, this study answers the call of what factors that affects the choice of capital budgeting techniques. Investigating the reason behind the choice of capital budgeting techniques in family firms are of importance because results from similar studies in non-family firms are not applicable in family firms.

     

    SEW is a multidimensional concept that aims to explain the different behavior of family firms based on the family prioritizing emotional aspects over financial aspects. The choice of capital budgeting techniques is explored in relation to the three most prominent dimensions of SEW: control and influence, social networks and passing on the family firm to future generations.

     

    The model was tested on the sample of 71 CEOs. After completed analyzes, it appears that a high degree of control and influence and social networks influence the choice of capital budgeting techniques among family firms. The two dimensions lead to investment decisions being based on “gut feeling” which is classified as an unsophisticated technique. In contrast to previous research, the result indicates that a high degree of control and influence imply that decision-making regarding investments is associated with the sophisticated techniques. Furthermore, significant differences between a high and low degree of the different dimensions of SEW and the use of sophisticated or unsophisticated capital budgeting techniques are also demonstrated.

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  • 77.
    Capin, Mario
    et al.
    Kristianstad University, Faculty of Business.
    Nyman, Olle
    Kristianstad University, Faculty of Business.
    Användningen av revisionsverktyg: en kvantitativ studie om faktorer som påverkar användningen av revisionsverktyg i Sverige2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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  • 78.
    Chow, Danny
    et al.
    England & Nordirland.
    Aggestam Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Denmark.
    The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)2019In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 31, no 2, p. 285-306Article in journal (Refereed)
    Abstract [en]

    Purpose

    The objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

    Design/methodology/approach

    A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.

    Findings

    This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.

    Originality/value

    This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

  • 79.
    Chow, Danny S.L
    et al.
    England.
    Pollanen, Raili
    Canada.
    Rachel, Baskerville
    New Zealand.
    Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Danmark.
    Usefulness of consolidated government accounts: a comparative study2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 39, no 3, p. 175-185Article in journal (Refereed)
    Abstract [en]

    This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policymakers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.

  • 80.
    Cicak, Ana-Marija
    et al.
    Kristianstad University, Faculty of Business.
    Hederström, Christopher
    Kristianstad University, Faculty of Business.
    Plötsligt händer det: En kvalitativ studie om redovisningskonsultens reaktioner på den digitala utveckligen2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 81.
    Collin, Sven-Olof
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Cooperation between university and society through research: the Kristianstad University research platform "Enterprising"2017In: Взаимодействие образовательных учреждений со стейкхолдерам: Веление времени / [ed] Astahova, E. V., Kharkiv: People's Ukranian Academy , 2017, p. 11-16Chapter in book (Other (popular science, discussion, etc.))
    Abstract [en]

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

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  • 82.
    Collin, Sven-Olof
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Linnæus University.
    Haraldsson, Mattias
    Lund University.
    Tagesson, Torbjörn
    Linköping University.
    Blank, Veronica
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Explaining municipal audit costs in Sweden: reconsidering the political environment, the municipal organisation and the audit market2017In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 33, no 4, p. 391-405Article in journal (Refereed)
    Abstract [en]

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

  • 83.
    Collin, Sven-Olof
    et al.
    Free University of Scania.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Lidqvist, Kristian
    Halmstad University.
    Tjörnebrant, Kristian
    Halmstad University.
    Explaining functional orientation of the budget: a survey of Swedish organizations2019In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 9, no 1, p. 28-46Article in journal (Refereed)
    Abstract [en]

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

  • 84.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Högskolan samverkar i stigande utsträckning2017In: Kristianstadsbladet, ISSN 1103-9523, no 18 januari, p. B2-Article in journal (Other (popular science, discussion, etc.))
  • 85.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Högskolans uppgift förädla alla studiebegåvade2017In: Kristianstadsbladet, ISSN 1103-9523, no 13 oktober, p. B2-Article in journal (Other (popular science, discussion, etc.))
  • 86.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Högskolor blir framgångsrika genom stark strategi2017In: Kristianstadsbladet, ISSN 1103-9523, no 20 september, p. B3-Article in journal (Other (popular science, discussion, etc.))
  • 87.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Inte bara aktieägarorientering2016In: Dagens nyheter, ISSN 1101-2447, Vol. 12 decemberArticle in journal (Other (popular science, discussion, etc.))
  • 88.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Olika rösträtt kan gynna entreprenörer2017In: Svenska dagbladet, ISSN 1101-2412, no 27 juni, p. 6-Article in journal (Other (popular science, discussion, etc.))
  • 89.
    Collin, Sven-Olof Yrjö
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Togetherness as a governance system for guiding and developing the employees and the university2016In: Human resource potentials of modern educational systems: state of affairs and perspectives / [ed] E.V. Astahova, Khariv, Ukraine: People's Ukranian Academy , 2016, p. 26-31Chapter in book (Other academic)
  • 90.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Ahlberg, Jenny
    Linnaeus University.
    Berg, Karin
    Linnaeus University.
    Broberg, Pernilla
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Karlsson, Amelie
    Linnaeus University.
    The auditor as consigliere in family firm2017In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246, Vol. 7, no 1, p. 2-20Article in journal (Refereed)
    Abstract [en]

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

  • 91.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Edlund, Frida
    Linnéuniversitetet.
    Jönsson, Matilda
    Linnéuniversitetet.
    Byrårotation leder till strategisk prissättning2017In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 3, p. 34-35Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

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

  • 92.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Ponomareva, Yuliya
    Uppsala universitet.
    Styrelsearvodena ökar med andelen kvinnor2017In: Svenska dagbladet, ISSN 1101-2412, no 29 marsArticle in journal (Other (popular science, discussion, etc.))
  • 93.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Ponomareva, Yuliya
    Linnaeus University.
    Ottosson, Sara
    EY, Stockholm.
    Sundberg, Nina
    Swedish Agency for Economic and Regional Growth, Jönköping.
    Governance strategy and costs: board compensation in Sweden2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 3, p. 685-713Article in journal (Refereed)
    Abstract [en]

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

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  • 94.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Högskolor tvingas godkänna examensarbeten2017In: Svenska Dagbladet, ISSN 1101-2412, no 24 januariArticle in journal (Other (popular science, discussion, etc.))
  • 95.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Revisorn behöver mer ekonomi, inte mindre2017In: Svenska dagbladet, ISSN 1101-2412, no 16 oktoberArticle in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

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

  • 96.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Tagesson, Torbjörn
    Linköping University.
    Producing academic theses: the Kristianstad model2016In: Scientific works / [ed] Ekaterina Astahova, Kharkov, Ukraine: Peoples Ukrainian Academy University Press , 2016, p. 441-462Chapter in book (Refereed)
    Abstract [sv]

    We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students´ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications.

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  • 97.
    Crnovrsanin, Adelisa
    et al.
    Kristianstad University, Faculty of Business.
    Hajic, Edvina
    Kristianstad University, Faculty of Business.
    Gapet mellan FATF:s grundläggande rekommendationer och svenska bankers reglering av penningtvätt i praktiken: Beslutsfattande inom svenska banker2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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  • 98.
    Cronhag, Albin
    et al.
    Kristianstad University, Faculty of Business.
    Persson, Felix
    Kristianstad University, Faculty of Business.
    Utvecklingen inom frivillig och lagstadgad hållbarhetsrapportering: Insikt från svenska börsnoterade företag2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this paper has been to analyze and explain the development of the voluntary and mandatory sustainability reporting between 2015 and 2018. The reason behind is that issues relating to the environment and the climate have become increasingly important in today's society. The consequence has been that legislation has been instituted, but also that organizations have produced a variety of directives that are voluntary to follow. In order to investigate this problem, empirical data has been developed through a content analysis where annual and sustainability reports have been analyzed. The content analysis has been implemented on seven different companies within three industries. These industries are the grocery trade, the forest and paper industry and the construction industry. 

    The analysis has been interpreted by a theoretical framework containing the theory of legitimacy, stakeholder theory and multi-level governance. The result has shown that the voluntary reporting has become increasingly important for all companies in the paper. The reason behind is that stakeholders today have higher demands on the companies. The conclusion is therefore that the sustainability report and, above all, the voluntary part have evolved from earlier being more superficial to today being characterized by a more extensive work. During the first year of the analysis, companies tended to only briefly describe their sustainability work. This has been developed during the last year of the analysis as it now contains a more comprehensive description. This means that both preliminary work and results of the sustainability work are described. 

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  • 99.
    Cronhag, Jacob
    et al.
    Kristianstad University, Faculty of Business.
    Pilebäck, Mattias
    Kristianstad University, Faculty of Business.
    Ett modernt sätt att vinna poäng: Hållbarhetsredovisning i svenska elitfotbollsklubbar2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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  • 100.
    Culasso, F
    et al.
    Italien.
    D, Truant
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    To what extent can a business model be disclosed in the integrated report?2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to explore weather and to what extent a Business Model (BM) can be consolidated within the Integrated Report (IR) through the explication of the Balanced Scorecard (BSC) implemented by the organization. A longitudinal and explanatory case study was realized by focusing on an Italian listed public utility, operating in the electricity sector, which has recently implemented the IR and has adopted the BSC for internal managerial purposes for several years. Findings were analyzed through the lens of the BM definitions and theory, in conjunction with the attitude of Performance Measurement/Management Systems - such as the BSC - to adequately describe BMs. This paper unveils how the general pressure from financial markets to deeply disclose also non-financial information, and among this the adopted BM, finds a limit to its full applicability. Organizations still show resistance in fully communicating their competitive advantages and how their managers are responsible for the medium- to long-term goals. Findings reveal that the change in corporate reporting practices, achieved over time through the implementation of IR, does not completely force the top management to disclose the BM of the organization by communicating the internally adopted BSC to the market.

     

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