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  • 51.
    Gerberich, Johanna
    et al.
    Kristianstad University, Faculty of Natural Science, Avdelningen för mat- och måltidsvetenskap. Kristianstad University, Faculty of Natural Science, Research Environment Food and Meals in Everyday Life (MEAL).
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Olsson, Viktoria
    Kristianstad University, Faculty of Natural Science, Research Environment Food and Meals in Everyday Life (MEAL). Kristianstad University, Faculty of Natural Science, Avdelningen för mat- och måltidsvetenskap.
    Lidén, Alina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Learning teams' diversity and innovative capacity: the case of gastronomy students.2019Conference paper (Other academic)
    Abstract [en]

    Gastronomy program at Kristianstad University has since many years been working with innovative processes and have created a number of courses aimed at developing innovative generic skills among their students. One of such courses is “Creative concept and product development in the foodstuff”.  The course presents the students an opportunity to develop new and exciting food stuff products in team of learners. The course has now run for 4 years and students have expressed satisfaction with their innovative skill development and the usefulness of skills acquired in their future career.  While the course have received many positive evaluations, a systematic evaluation of its structure and implementation has not yet been performed. This project aimed at evaluating how different aspects of team work (e.g. diversity and experiences) relate to students' development of innovative skills within the course. The study’s theoretical base lays in the field of collaborative learning (e.g. Bruffee, 1993), team learning (Slavin, 1978) and well as acquisition of generic skills in the collaborative and team learning processes. The project utilized an Input-Process-Output (Ilgen, et al. 2005) model where exploration diversity, team process and self-perceived outcomes and relationship between those have been investigated by the means of qualitative and quantitative methods. Relying on the surveys and reflective diaries of the course participants the study showed how various diversity aspects of the teams related to their processes and self-assessed outcomes, as well as show how students reason about collaboration in diverse groups. Based on the findings the study puts forward suggestion of how to manage the team work in increasingly diverse classes in the institutions of higher education and which method both students and instructors could employ to rip the benefits of this diversity.  

  • 52.
    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.

  • 53.
    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.
    Mauro, Sara Giovanna
    Italy.
    Vakkuri, Jarmo
    Finland.
    Converging and diverging pressures in PBB development: the experiences of Finland and Sweden2018In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 20, no 12, p. 1836-1857Article in journal (Refereed)
    Abstract [en]

    This paper aims to provide institutional explanations for the development of performance-based budgeting (PBB). Particularly, we explore the tensions between converging and diverging pressures. By analysing PBB in two countries with significant experience with it, Finland and Sweden, the research explains why we observe only evolutionary changes in actual budgetary practices. Indeed, the introduction of this practice is part of a global reform process undertaken over decades by public sector organizations. Nevertheless, the countries still struggle with PBB and, despite global converging pressures, diverging pressures shape its development, challenging its implementation and use, and paving the way for evolutionary changes.

  • 54.
    Gudmundsson, Oskar
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Leteus, Joel
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Challenging coopetitive branding alliances: a study on how coopetitive branding affects consumers’ brand image2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The increased competitive intensity in several global markets has encouraged firms which traditionally compete, to also collaborate with each other, that is coopetitive branding alliances. Coopetitive branding has, to the best of our knowledge, not been researched from a consumer perspective.Does this mean that consumers remain unaffected when two competitors all of a sudden also collaborate?The purpose of this thesis is to explore how consumers’ brand images can be affected by firms’coopetitive branding strategies. With support from existing alliance literature and an empirical studycomprised of four focus groups, an abductive research approach is adopted.The findings indicate four distinct parameters, which can influence an alliance’s outcome, from theperspective of a consumer’s positive or negative brand image - which is a vital component in consumer-based brand equity. The contradictory nature of simultaneous competition and collaborationmakes coopetitive branding more or less desirable, from a consumer perspective, under differentcircumstances, which need to be acknowledged and managed by the partnering firms. A suggestionfor future research is to examine a wider consumer segment and not only students, to validate thetransferability of our findings.The results contribute to the strategic alliances theory, since existing research has not examinedthe consumer perspective and brand image in relation to coopetitive branding alliances. The resultscan also provide managerial guidelines for firms that wish to understand what elements of a coopetitive branding alliance creates value with consumers.

  • 55.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Lunds universitet.
    Från plan till handling: en analys av jämställdhets- och mångfaldsaspekter vid lektorstillsättningar2015In: Ledarutvecklingsprogramför kvinnor och män vid Lunds universitet 2013-2014: erfarenheter från ettgenusintegrerat ledarskapsprogram / [ed] K Widén & I Lövkrona, Lund: Lunds universitet , 2015, p. 47-61Chapter in book (Other academic)
    Abstract [sv]

    Den här rapporten analyserar bedömningsprocessen och bedömningskriterier i tillsättningsärenden av universitetslektorer vid Ekonomihögskolan vid Lunds universitet med särskilt fokus på sju tillsättningsärenden av universitetslektorer vid den Företagsekonomiska institutionen. Rapporten gör en genomgång av regelverket och lokala föreskrifter kring tillsättningar av universitetslektorer samt hur man på myndighetsnivå och på fakultetsnivå arbetar med jämställdhets- och mångfaldsperspektivet i tillsättningsprocesser. Syftet med rapporten är att identifiera förbättringsområden i rekryteringsprocessen ur ett jämställdhets- och mångfaldsperspektiv. Min slutsats är att fakulteten har identifierat märkbara brister i jämställdhet och mångfald bland de anställda och att man utifrån detta satt sig för att arbeta med aktiva jämställdhetsmål och aktiv rekrytering, men att man trots märkbara brister ändå vidmakthåller meritokratiska bedömningskriterier i bedömningsprocessen och att akademins formuleringar kring strävan att uppnå jämställdhet och mångfald inte har fått något nämnvärt genomslag i bedömningskriterierna.Stäng

  • 56.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Selected papers from the 6th NRWC Conference 20182019In: International Review of Retail Distribution & Consumer Research, ISSN 0959-3969, E-ISSN 1466-4402, Vol. 29, no 3, p. 241-242Article in journal (Other academic)
    Abstract [en]

    This special issue of the International Review of Retail, Distribution and Consumer Research brings together six selected papers presented at the 6th Nordic Retail and Wholesale Conference (NRWC) held in Reykjavik in November 2018 and hosted by the Icelandic Centre for Retail Studies and the Institute of Economic Studies, University of Iceland, with organizational support from the Centre for Retail Research at Lund University, Sweden. The conference was financially supported by the Hakon Swenson Foundation and the Swedish Retail and Wholesale Council. The aim of the NRWC is to create a forum where Nordic researchers can exchange experiences, promote scientific development and inspire or initiate new research. Although the aim of the conference is to gather researchers from the Nordic countries, NRWC 2018 also attracted a number of participants from countries outside the Nordics. In total, the conference attracted around 100 researchers and practitioners. Prior to the main conference, a doctoral colloquium was held that attracted 18 doctoral students from the Nordic countries. Around 20 full papers were submitted for evaluation before the conference and 16 full papers were presented at the conference after a double-blind review process. For the special issue, and based on the outcome from the review process, the authors of six full papers were invited to submit revised manuscripts. The papers selected for this special issue concern many different aspects of retailing and retail management – representing the broad scope of the field in terms of both research topics and research methods. The article by Olsson, Bantigan Paredes, Johansson, Olander and Ritzén focuses on the organizational climate for innovation and creativity in Swedish retail organizations. The paper notes that innovation and innovativeness in retailing is an understudied topic and presents a comprehensive empirical study, based on a mixed-method approach. The study contributes insights into the conditions for retail innovation and finds that retail organizations are still struggling to incorporate innovation on the strategic level. The next two articles reflect, in their respective ways, the increasing digitalization of retail and the growth of e-commerce. In the second article, Ortlinghaus, Zielke and Dobbelstein focus on the impact of risk perceptions on the attitude toward various types of multichannel practices. The study contributes to the field by providing normative advice on how to improve consumer’s attitudes toward selected multichannel technologies by influencing their perceptions of different risk dimensions. This paper was awarded best paper at the 6th Nordic Retail and Wholesale Conference by the Hakon Swenson Foundation and the Swedish Retail and Wholesale Council for its practical relevance. In the third paper, Kolesova and Singh aim to shed light on how grocery retail should depict products online. The main finding in this paper is that visually complex images, i.e. images with many products instead of one, have a negative effect onTHE INTERNATIONAL REVIEW OF RETAIL, DISTRIBUTION AND CONSUMER RESEARCH 2019, VOL. 29, NO. 3, 241–242 https://doi.org/10.1080/09593969.2019.1598468© 2019 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.affective and cognitive states, resulting in decreased behavioral intentions in the online context. The next two articles reflect the pivotal role of distribution and logistics in retailing. In the fourth paper, Vukalenko, Shams, Hellström and Hjort seek to uncover the role of last mile delivery in online retailing and present a paper that bridges the fields of retail marketing and retail logistics. The findings support the assertion that last mile delivery experience mediates the relationship between customer’s perception of the online shopping experience and customer satisfaction. In the fifth paper, Haag, Sallnäs and Sandberg present a multiple case study that focuses on how supply-chain-oriented capabilities facilitate in the internationalization processes of retail operations. This paper is based on an empirical study of three Swedish retail companies and introduces a framework of three supply-chain-oriented capabilities present in the internationalization process: leadership, integration and learning. In the sixth and final paper of this special issue, Söderlund focuses on loyalty programs and how labeling customers as ‘members’ can influence the customers’ sense of belonging and satisfaction. The paper, constructed by two connected studies, finds that customers visiting a store as members of a loyalty program responded with higher levels of a sense of belonging and higher levels of customer satisfaction than non-members, even if there were no particular belonging-related benefits. All in their own respective ways, the papers in this special issue reflect the ongoing changes in the retail landscape. In the age of online retailing, retailers need to adjust to a changing customer journey, and we need to better understand the conditions of the online environment. As new business models and new retail actors emerge, the traditional retail model needs to adapt. Traditional retail needs to find new innovative ways to stay relevant and to provide a customer experience that creates a competitive edge. The dynamic and insightful discussions at the 6th NRWC gives me a good reason to be hopeful that the Nordic landscape of retail research will continue to grow and produce research that is relevant for both practice and fellow retail research colleagues. The next NRWC conference will be held at the beginning of 2020 hosted by Umeå School of Business, Economics and Statistics, Sweden.

  • 57.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    House prices and unemployment: an empirical analysis of causality2019In: International Journal of Housing Markets and Analysis, ISSN 1753-8270, E-ISSN 1753-8289, Vol. 12, no 1, p. 148-164Article in journal (Refereed)
    Abstract [en]

    Purpose

    This paper aims to examine whether there exists a long-run causal relationship between house prices and unemployment rates for eight major European countries.

    Design/methodology/approach

    The bootstrap panel Granger causality approach that accounts for cross-sectional dependence, slope heterogeneity and structural breaks is used to detect the direction of causality.

    Findings

    The empirical findings for the overall panel support the presence of unidirectional causality running from house prices to unemployment.

    Practical implications

    The findings are not only important for households but also for policymakers concerned with economic and financial stability.

    Originality/value

    There are only a limited number of studies that have investigated the direct link between house prices and employment or unemployment. Given the increased importance of labor market variables, particularly the choice of the unemployment rate as a key indicator in designing forward guidance and the increased financial stability concerns regarding house price dynamics, it is important to better understand the causal linkages between house prices and unemployment rates. To the best of the author’s knowledge, this paper is the first to apply the bootstrap panel Granger causality approach to examine the relationship between house prices and unemployment rates.

  • 58.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Innovations and renewables in the Nordic countries: a panel causality approach2018In: Technology in society, ISSN 0160-791X, E-ISSN 1879-3274, Vol. 54, p. 87-92Article in journal (Refereed)
    Abstract [en]

    Most studies on the relationship between technological innovations and renewable energy consumption have focused on the role of technological innovations in the link between energy consumption and economic growth, with no deep analysis of direct causality between renewable energy and technological innovation. This study examines the direct causal relationship between technological innovation and renewables in the four Nordic countries by using the bootstrap panel Granger causality approach that accounts for both cross-sectional dependence and slope heterogeneity across countries. The results show a unidirectional causality running from technological innovations to renewable energy in Denmark and Norway, and a unidirectional causality running from renewables to innovations in Sweden and Finland. The main reasons of the divergent results could be energy mix, role of nuclear energy, the different economic structures, and role of policies. The policy implications are that technological innovations play an effective role in renewable energy consumption and renewable energy itself spurs innovations. Thus, speeding up the transition to renewable energy requires investment in technological innovations.

  • 59.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    On the causality between energy efficiency and technological innovations: limitations and implications2019In: International Journal of Green Energy, ISSN 1543-5075, E-ISSN 1543-5083, Vol. 16, no 15, p. 1665-1675Article in journal (Refereed)
    Abstract [en]

    Although evidence of technological efficiency effect on decreasing energy intensity is documented in a number of studies, there has been a very few detailed investigations of the causality between the variables. Thus, this paper examines the causal relationship between energy efficiency and technological innovations in nine EU countries during 1980-2013. Using the bootstrap panel Granger causality approach, the study finds evidence of a bidirectional causality in Germany, unidirectional causality running from technological innovations to energy efficiency in Denmark, Sweden, France and Austria, and from energy efficiency to technological innovation in Belgium. No causality at any direction is found in the Netherlands, the UK, and Italy. The lack of causality maybe due to a "rebound" effect", reducing the energy savings from the efficiency improvement. To achieve the global goal of energy intensity, the policy implication of our results suggests that enhancing technological innovations and energy efficiency must be accompanied by taxation and regulations or followed by alternative energy sources such as solar or wind energy generated power in achieving optimal climate benefits.

  • 60.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The demand for cinema in Sweden: an application of proportional odds model2018In: Journal of Arts, Management, Law and Society, ISSN 1063-2921, E-ISSN 1930-7799, Vol. 48, no 5, p. 351-361Article in journal (Refereed)
    Abstract [en]

    This article examines the determinants of demand for cinema using a randomly drawn sample of the movie-going population in Sweden. A proportional odds model is applied to capture the natural ordering of dependent variables and any inherent nonlinearities. The findings show that individual demand for cinema depends on gender, age, educational attainment, income, marital status, critical reviews, word of mouth, and willingness to pay. The fact that cinema demand is correlated with economic and socio- demographic variables has important implications for theoretical and empirical research in cultural economics and human decision-making processes.

  • 61.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Wagner on government spending and national income: a new look at an old relationship2019In: Journal of Policy Modeling, ISSN 0161-8938, E-ISSN 1873-8060, Vol. 41, no 4, p. 636-646Article in journal (Refereed)
    Abstract [en]

    The validity of "augmented" Wagner's Law is evaluated using a sample of twelve OECD countries over the period of 1995-2015. The bootstrap panel Granger causality approach is utilized to detect the direction of causality between government spending and GDP, focusing on cross-sectional dependence, slope heterogeneity, and structural breaks. The results show a causal relationship in favor of Wagner's Law in seven countries, thus GDP is long-run forcing to government expenditures and that the causality runs from the former to the latter variable. The policy implication of the findings is that the upholding of Wagner's Law in the presence of aging population growth and increasing demand for welfare services may force policy makers to raise taxes or it leads to excessive borrowing which might affect sustainability of public finances. (C) 2019 The Society for Policy Modeling. Published by Elsevier Inc. All rights reserved.

  • 62.
    Johansson, Ulf
    et al.
    Lund University.
    Koch, Christian
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Varga, Nora
    Belgium.
    Zhao, Fengge
    Duffy Agency.
    Country of ownership change in the premium segment: consequences for brand image2018In: Journal of Product & Brand Management, ISSN 1061-0421, Vol. 27, no 7, p. 871-883Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to explore how the ownership transfer from a highly industrialised country to less industrialised countries influences consumers’ brand perceptions. Design/methodology/approach – Three acquisition cases of premium car brands (Jaguar, Land Rover and Volvo) are investigated using qualitative data from online brand communities. Findings – When country of ownership (COOW) for brands changes, it leads to different effects on consumers’ brand perception. Consumers are disoriented as to which cue to apply when evaluating the brand. They also see that brand values, and how these are communicated, are in conflict, as are sustainability images. Research limitations/implications – This paper focuses on the perspective of brand community members in Europe and the USA and studies only the car industry and acquisitions by two countries (China and India) using data from the time of ownership transfers. The authors discuss theoretical implications and suggest further research to gain more insights and address limitations. Practical implications – Following a transfer of ownership, communication campaigns are required for addressing the original brand’s heritage and promoting the new brand owner’s image. Managers need to take advantage of loyal brand fans by turning them into brand ambassadors, spreading information to convince consumers that are more sceptical. Originality/value – This study fills the knowledge gap regarding change of COOW to developing countries as new owners, and its consequences for consumer perception. The authors also introduce an innovative type of data collection through brand communities, which is less commonly used in international marketing research.

  • 63.
    Karlsson, Stina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Falk, Wilma
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kvinnors och mäns karriärmöjligheter i redovisningsbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Equality between women and men at senior positions is a well-discussed topic. Previously research on the subject has been done in the audit industry, but not in the same extent in the accounting industry. The purpose of the essay is to investigate and compare women´s and men´s career opportunities in the accounting industry. This study adopts deductive reasoning and employs a quantitative analysis. To satisfy the purpose, data has been collected through a survey sent to women and men at accounting industries. An interview has also been conducted to get background information about the accounting industry. The study is based on the theory; Social Role Theory. The theoretical framework presents the following factors that can affect woman’s and men´s career opportunities; risk, network, family and homosocialization/Queen Bee Syndrome. The factors have led to eight hypotheses and been the basis for the questions in the survey. The hypotheses were tested in a regression analysis where career opportunities represented the dependent variable. The result showed that four of the eight hypotheses had a significant relationship. Our essay showed that network and Queen Bee Syndrome had a significant relationship with career opportunities, while risk and network become significant in men´s tests. The study has thus concluded that there are some differences between the career opportunities of women and men, but not in the same extent in the accounting industry as the former research. 

  • 64.
    Kobaslic, Bojan
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Musonda, Lilian
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The perfect job: a study of the relationship between employer branding and person organization fit2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This research thesis has researched about how employer branding and its relationship to person - organization fit. It focuses on personality traits of applicants and how it can impact their attractiveness of the organization advertised in job adverts.

    The purpose of this research thesis is to explain what relationship employer branding via job advertisements has when it comes to establishing P - O fit. In this case between future business students and organizations. The thesis had a deductive approach a cross - sectional research design was applied. A quantitative research method (logistic regression) was used and came from primary data.

    The research findings show that employer branding has a positive relationship to creating attractiveness of firms and also has an impact upon person-organization fit. Our findings also indicated that personality characteristics is hard to categorize in order to see what specifically in employer value proposition can attract a specific employee preference.

    The limitations were the number of respondents, a larger sample unit could have impacted the results more. Also, using a qualitative method in terms of semiotics could give a more detailed output on respondents’ personality traits.

    The original value of the research thesis is that it focused specifically on business students and to what degree employer value proposition is related to person-organization fit.

  • 65.
    Källström, Lisa
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    'A good place to live': rethinking residents' place satisfaction and the role of co-creation2019Doctoral thesis, comprehensive summary (Other academic)
  • 66.
    Källström, Lisa
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Hultman, Jens
    Lund University.
    Place satisfaction revisited: residents’ perceptions of “a goodplace to live”2018In: Journal of Place Management and Development, ISSN 1753-8335, E-ISSN 1753-8343, Vol. 12, no 3, p. 274-290Article in journal (Refereed)
    Abstract [en]

    Purpose – Using service-based logic as its theoretical lens, this study aims to approach residents’ place satisfaction in a novel way. The purpose is to explore residents’ perception of the place in which they live and to shed new light on their place satisfaction.

    Design/methodology/approach – The paper is based on explorative qualitative focus group research. Data were collected in two typical municipalities in southern Sweden. The sampling procedure was purposive, resulting in six focus groups, consisting of a total of 33 residents. The empirical material was transcribed and analyzed using a structured content analysis inspired by grounded theory.

    Findings – A model for understanding residents’ perceptions of what constitutes a good place to live is introduced. The model shows that many value propositions are produced in the provider sphere, independent of the user, for example by the municipality or the business sector. Other value propositions are co-created in a joint sphere, meaning that the user is actively involved in the production of these value propositions. The resident then uses different value propositions to create value-in-use in the resident sphere, independent of theprovider, and to co-create value-in-use in the joint sphere.

    Originality/value – The study creates a bridge between the stream of research on place satisfaction andstudies that take stakeholders and co-creation into consideration; it shifts from the prevalent provider perspective on place branding and static place attributes to a focus on the relationship between users and providers.

  • 67.
    Lagergren, Cajsa
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Persson, Emil
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kapitalstrukturens påverkan vid val av kapitalbudgeteringsteknik i stora bolag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The study intends to explain how the capital structure, consisting of equity, short-term liabilities and long- term liabilities, affects the choice of capital budgeting techniques in large Swedish companies in strategic investments. Through the Trade Off theory and Principal Agent theory, the study's hypotheses were formulated. Empirical was collected true surveys sent to 325 companies listed on Nasdaq OMX Small, Mid and Large Cap, where the response rate was about 19 %. To chart the capital structure, annual reports were obtained to calculate key ratios that measure the various components of the capital structure.

    The result has been analyzed using statistical analyzes, which shows that the capital structure affects the choice of capital budgeting techniques in larger companies. A high proportion of short-term liabilities has a positive association with unsophisticated techniques, while a high proportion of long-term liabilities has no association with neither unsophisticated or sophisticated techniques. Furthermore, it is not shown that high equity has a positive association with sophisticated techniques, but there is a negative association with unsophisticated techniques.

    Previous studies have not broken up the debt structure and mean that a high proportion of debt increases the use of unsophisticated techniques. Studies based on larger companies have not previously demonstrated a link between high leverage and unsophisticated techniques, which makes the division possible. This study has helped to break down the debt structure in short-term liabilities and long-term liabilities.

  • 68.
    Le, Stina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Nilsson, Tina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Är en introvert revisor mer oberoende än en extrovert?: en kvantitativ studie beträffande sambandet mellan revisorers personlighetsdrag och oberoende2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The independence of the auditor is since a long time a debated topic. Lack of independence has earlier caused several major corporate scandals and led to the public losing trust in the audit profession. Afterwards, several changes have been made through implementation of various regulations which among other things aim to strengthen the independence. The purpose of this paper is to explain whether there is a relationship between auditors’ personality traits and their ability to remain independent.

    This study tests hypotheses which have been created through existing theory and thus, has a quantitative approach. To examine auditors’ personality traits, the five-factor model of personality traits has been used which consists of five dimensions that explain an individual's fundamental personality traits. To examine the independence, three vignette questions have been used. The vignette questions did not manage to measure the level of independence together and consequently, the study’s results need to be interpreted with caution. 

    The findings of the study indicate that the personality traits neuroticism, openness to new experience and agreeableness might have an impact on the auditors’ ability to maintain the independence. However, the found relationships are weak. Furthermore, no relationships can be found between extraversion, conscientiousness and the independence which suggests that personality traits affect the independence to a very low extent. Lastly, the auditors’ personality traits are a research area that can be further developed.

  • 69.
    Li, Hezun
    et al.
    Kina & USA.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Corporate governance in entrepreneurial firms: a systematic review and research agenda2018In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913Article in journal (Refereed)
    Abstract [en]

    This systematic review covers the extant literature on corporate governance in entrepreneurial firms. Using a sample of 137 research papers published from pre-1990 through June 2018 in 60 journals, we categorize outlets, research methods (quantitative, qualitative, review, and non-empirical), theoretical perspectives, and research questions, highlighting key patterns. We then summarize the concepts under study in the sample literature, and the geographical sources and model specification ofquantitative empirical studies. The conclusion highlights the quite fragmented nature of the field and the substantial knowledge gaps, and then proposes an actionable agenda for future research in terms of theories, research questions, research settings, and research designs. In particular, we describe the need to explore how corporate governance mechanisms interact with one another and affect firm outcomes, by applying novel theoretical perspectives and methods that could provide a better understanding of entrepreneurial firms’ functioning.

  • 70.
    Li, Hezun
    et al.
    American University.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Corporate governance of entrepreneurial firms: a systematic review and research agenda2018Conference paper (Refereed)
  • 71.
    Lidén, Alina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Editorial conclusions2018In: Högskolepedagogisk debatt, E-ISSN 2000-9216, no 1, p. 201-207Article in journal (Other academic)
  • 72. Mattei, Georgia
    et al.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Actorhood of the European Court of Auditors: visual analysis2019Conference paper (Refereed)
  • 73. Natalizi, D
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bartocci, L
    The role of institutional entrepreneurs within the European EPSAS program: evidence from the Italian case2018Conference paper (Other academic)
    Abstract [en]

    The impasse of European Public Sector Accounting harmonization represents a critical point on the European agenda. By issuing Directive n. 85 in 2011, the European Commission has assumed an active role in the promotion of an international program of Public Sector Accounting harmonization. This paper aims to investigate the dynamics of the “European Public Sector Accounting Standards” (EPSAS) program, run by the Task Force of Eurostat with the goal of setting up and implementing one accounting system to be used by all the European Member States. Through the theoretical lens of institutional entrepreneurship, this study investigates the role, actions and skills of the “change actors” involved in the accounting harmonization process at the intersection between the international and national levels by focusing on the Italian case. The findings reveal the importance of the actions undertaken by the identified institutional entrepreneurs and suggest that a synchronization of strategies is necessary to mobilize national contexts towards the goal of European Public Sector Accounting harmonization.

  • 74.
    Näslund, Karolina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Henningsson, Alma
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Revisorers auktorisationstid: byråernas dolda påverkan2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The number of certified auditors is not expected to meet the future demand of them, which means that the need for certified auditors will increase. Today the regulated certification time amounts to eight years, while the average certification time is ten years, which can be experienced as a long and complex process. We want to investigate how organizations can act in order to reduce the average certification time, by studying the practical certification time, and therefore make the profession more attractive. Hence, the purpose of the study is to explain what organizational factors affect the auditor’s practical certification time.

     

    The study has a quantitative approach and through a deductive approach, hypotheses have been developed. A survey was conducted on certified auditors distributed at audit firms around Sweden to test the hypotheses. The organizational factors studied in the study are mentorship, firm specific education and the management method up-or-out. In addition to the organizational factors, there may be factors that affect the certification time. Therefore, the impact of additional factors was also tested. These factors were gender, age, firm at certification, number of written certification tests, previous work experience, college/university, degree level and leave of absence.

     

    The study did not resulted in any significant relationship between the auditor’s practical certification time and the independent variables that were included in the study. Therefore, the conclusion of the study is that audit firms cannot be expected to have a big impact on the auditor’s practical certification time. Since the study contains deficits and no significant relationship could be demonstrated, there is need and opportunity for further research on the field of research.

  • 75.
    Ponamarev, Yuliya
    et al.
    ESADE.
    Shen, Wei
    Ariziona State University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Increase in board monitoring and firm performance: an alternative perspective2018Conference paper (Refereed)
  • 76.
    Ponomareva, Yuliya
    et al.
    Spain.
    Shen, Wei
    USA.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Linnaeus University.
    Organizational discretion, board control, and shareholder wealth: a contingency perspective2019In: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 27, no 4, p. 248-260Article in journal (Refereed)
    Abstract [en]

    Research Question/Issue

    How does organizational context influence the impact of board control over managerial decisions on shareholder wealth?

    Research Findings/Insights

    We introduce a new theoretical concept—organizational discretion—to characterize the upper limit of managers’ latitude of actions presented by their organizational context, and propose that it moderates the impact of board control on shareholder wealth. Specifically, we first argue that strategic control by boards over managerial decisions reduces managers’ latitude of actions and leads to trade‐offs between the containment of managerial opportunism and the pursuit of strategic opportunities, which consequently influence the relationship between strategic control and shareholder wealth. We then suggest that the trade‐offs incurred by strategic control over managerial decisions are more prominent in firms with high organizational discretion. Because of the trade‐offs, we propose that boards are likely to decide whether to rely more on strategic control or financial control in internal corporate governance based on their firms’ level of organizational discretion.

    Theoretical/Academic Implications

    By introducing the concept of organizational discretion and highlighting the trade‐offs caused by boards’ strategic control over managerial decisions, we advance a contingency perspective to enhance the understanding about the impact of board control on shareholder wealth. It also bridges the strategic management and corporate governance research on managerial discretion that has largely evolved separately in the literature.

    Practitioner/Policy Implications

    Boards should attend to the trade‐offs between the containment of managerial opportunism and the pursuit of strategic opportunities when exercising strategic control over managerial decisions. Moreover, considering the trade‐offs involved, boards should carefully design and implement internal corporate governance mechanisms based on their firms’ level of organizational discretion.

  • 77.
    Ruse, Vidal
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för design.
    Faraon, Montathar
    Kristianstad University, Faculty of Business, Avdelningen för design.
    Wetterstrand, Martin
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Hue combinations for the web: towards a repertoire of design guidelines for combining color hues based on cultural background2019In: ICCTA 2019 Proceedings of the 2019 5th International Conference on Computer and Technology Applications, New York, 2019, p. 63-70Conference paper (Refereed)
    Abstract [en]

    Existing research shows that users tend to assess the visual appeal of a web page within 50 ms and color is the first thing that is noticed on a screen. This directly influences the user's perception of a website, and a choice of appealing color combinations may, therefore, be crucial in successful web design. This article aims to identify, formulate, and evaluate design guidelines to support designers in the process of combining color hues for websites in the context of the Swedish and Thai cultures. A quantitative approach was used to evaluate the proposed design guidelines. The results show that culture plays a role in the evaluation of color hue combinations; Thai participants rated Thai designs significantly more highly than the Swedish participants, but the reverse was not true, and Thai designs were rated more highly than Swedish designs by all participants. The results may have implications for practitioners working in the field of web design and for the broader debate of cultural influence on color preference.

  • 78.
    Sancino, Alessandro
    et al.
    England.
    Sicilia, Mariafrancesca
    Italy.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Between patronage and good governance: organizational arrangements in (local) public appointment processes2018In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 84, no 4, p. 785-802Article in journal (Refereed)
    Abstract [en]

    This article investigates whether certain organizational arrangements in (local) public appointment processes could encourage the use of appointments as a tool of good governance rather than as a tool of patronage. Specifically, we studied the role of six organizational arrangements in 10 case studies of intra- and inter-organizational public appointment processes held in Italian local government. We found that good governance (in terms of perception of overall integrity and fairness) was found in processes of public appointments where there was independent scrutiny, and when the process involved local councillors and/or external stakeholders - that is, actors beyond those with the formal power to appoint. In these cases, making appointments was seen as a tool of good governance rather than of patronage. These organizational arrangements were more relevant than other ones such as the transparency of public advertisements, job descriptions and educational/professional requirements, and media and public awareness. The article describes the relevant literature and the research study, and discusses implications for research, policy and management. Points for practitioners In terms of policy implications, the article discusses the importance of ensuring transparency and some form of checks and balances in the power of making public appointments, as well as of promoting more awareness among citizens and society in general of the issue of public appointments. From a managerial point of view, the article suggests that public managers should consider the implications of the different organizational arrangements that can be used in public appointment processes to exploit the good governance potential of public appointments.

  • 79.
    Santis, Serena
    et al.
    Italy.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Poland & Norway.
    Bisogno, Marco
    Italy.
    Drivers for the voluntary adoption of consolidated financial statements in local governments2019In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302Article in journal (Refereed)
    Abstract [en]

    IMPACT The study highlights the benefits of a testing period for local government politicians and managers when important accounting reforms, such as implementing consolidated financial statements (CFS), are being introduced. A testing period can enhance knowledge on the accounting standards, as well as improving employees' skills and citizens' perception of local government performance. Central governments are encouraged to provide technical assistance to local governments through training or providing manuals to facilitate the implementation of CFS. Moreover, feedback from the testing period could support the revision of accounting rules and standards.

  • 80.
    Santis, Serena
    et al.
    Italy.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bisogno, Marco
    Italien.
    Public sector consolidated financial statements: a structured literature review2018In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 30, no 2, p. 230-251Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research agenda.

    Design/methodology/approach

    Adopting a structured literature review methodology, the authors investigate how the CFS literature is developing and what its focus is.

    Findings

    The authors identify five major topics: the definition of the consolidation area; the identification of the reporting entity; the private vs public sector accounting standard dichotomy; the relationship with the statistical rules; and the usefulness of CFS.

    Originality/value

    The authors analyze these topics, highlighting the growing implementation of CFS in different contexts (mainly focusing on governments outside the USA) and provide suggestions for future research.

  • 81.
    Sarwary, Zahida
    et al.
    Kristianstad University, Faculty of Business.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Puzzling the choice of capital budgeting techniques2017Conference paper (Refereed)
  • 82.
    Sarwary, Zahida
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Puzzling the choice of capital budgeting techniques2019Conference paper (Refereed)
  • 83.
    Schmidt, Manuela
    et al.
    Kristianstad University, Research Platform for Collaboration for Health. Kristianstad University, School of Health and Society. Lund University.
    Ekstrand, Joakim
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Health Science, Research Environment PRO-CARE, Patient Reported Outcomes - Clinical Assessment Research and Education.
    Bengtsson-Tops, Anita
    Kristianstad University, Research Platform for Collaboration for Health. Kristianstad University, Faculty of Health Science, Avdelningen för sjuksköterskeutbildningarna och integrerad hälsovetenskap.
    Self-reported needs for care, support and treatment of persons who frequently visit psychiatric emergency rooms in Sweden2018In: Issues in Mental Health Nursing, ISSN 0161-2840, E-ISSN 1096-4673, Vol. 39, no 9, p. 738-745Article in journal (Refereed)
    Abstract [en]

    AIM: To investigate self-reported needs for care, support and treatment among persons who frequently visit psychiatric emergency rooms (PERs).

    DESIGN: A cross-sectional design. Qualitative and quantitative data were collected using an interview-based manual. Qualitative data were analysed using content analysis, whereas quantitative data were analysed using descriptive, non-parametric statistical tests.

    RESULTS: Persons who frequently visit PERs self-reported unmet needs for care, support and treatment in life domains such as health, socialisation, daytime activities, and emotional and financial security.

    CONCLUSION: To meet the needs of persons who frequently visit PERs, close cooperation between concerned welfare actors should be implemented.

  • 84.
    Smite, Darja
    et al.
    Blekinge Institute of Technology.
    Numminen, Emil
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Blekinge Institute of Technology.
    Fair comparison of developing software in different locations: dynamic decision model2019In: World Review of Intermodal Transportation Research (WRITR), ISSN 1749-4729, E-ISSN 1749-4737, Vol. 8, no 2Article in journal (Refereed)
    Abstract [en]

    While offshore software development is frequently looked at in simple economic terms, assumed benefits are not always achieved. This can be attributed to unexpectedly high transition costs and a number of extra costs for maintaining a sourcing strategy. When offshoring fails, companies need to revisit their decision. In this paper, an analytical model is proposed to support evaluation of offshoring strategies and decision options. The model focuses on value comparison, and treats outcomes of offshoring relationships more fairly and realistically than a naïve salary comparison. The model is a development of models with extensions motivated by lessons learned from two empirical cases. The model is designed to consider more decision outcomes than previously suggested. In contrast to current practice focusing on economic profits from the salary differences between onshore and offshore, we focus on the differences between expected and realised outcomes by analysing strategic benefits created by options and measuring the same time-value. Finally, consequent decision situations provide a dynamic view on supporting chains of decisions.

  • 85.
    Svensson, Anna
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    du Plessis de Richelieu, Hannes
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The never ending story: en studie om hur banker implementerar nya regelverk2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The ability of banks to implement regulations is important in several aspects. From the Finance Inspection ́s Point of view a successful implementation is important to protect the financial system and the consumers. For the banks it is important from a cost-benefit perspective, but also to keep customers satisfied and to maintain the right to continue banking. In spite of the advantages of successful implementation, the research in this area is limited. The aim of the study is therefore to explain how banks can implement new regulations.

    To fulfil the aim of the study we have adopted a qualitative view. Two case studies have been made in which empirics has been collected through eight semi-structured interviews. The respondents were bank employees who had been highly involved in the implementation of MiFID II and MiFIR. The empirics were thereafter analyzed with guidance from the theoretical frame of reference.

    The conclusion of the study is that the banks implementation of regulations is influenced by different factors: the cooperation between banks, the aim of the bank, the corporation culture, and the structure of the organization. The analyze has been used as a start point to create a model for how banks implement regulations. Implementation can be divided into interpretation and introduction. A major challenge is to translate the regulations and integrate them into the business activity. In order to make the employee practice the regulations, different steering mechanisms are used, for example education, information and monitoring. 

  • 86. Truant, E
    et al.
    Culasso, F
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Disclosing strategies and business models in the integrated report:: mission (im)possible2019Conference paper (Other academic)
    Abstract [en]

    Although various studies already exist on integrated reporting, gaps remain to be filled. The disclosure of strategies and business models (BMs) has not yet been investigated in depth in the literature. The purpose of this paper is to explore the extent to which strategies and BMs are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari & De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the “black box” of corporate strategy disclosures, showing how they can evolve over time. The findings reveal potential reasons for the resistance to fully communicating sensitive corporate information related to strategic goals and their implementation. Specifically, changes in key managerial roles affect the process of sharpening the disclosures in IRs.

  • 87.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Broberg, Pernilla
    Linköping University.
    Emsfors, Jennifer
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Källström, Lisa
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Tjärnemo, Helene
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Images of the accounting profession and its development: gender, contextual domains and role2019Conference paper (Refereed)
  • 88.
    Umans, Timurs
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kockum, Martin
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS).
    Nilsson, Elin
    Kristianstad University, Faculty of Business.
    Sofie, Lindberg
    Kristianstad University, Faculty of Business.
    Digitalisation in the banking industry and workers subjective well-being: contingency perspective2018In: International Journal of Workplace Health Management, ISSN 1753-8351, E-ISSN 1753-836X, Vol. 11, no 6, p. 411-423Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to explore how bankers perceive digitalisation relating to their subjective well-being. The paper seeks to further explore how this relation is contingent on the aspect of structural organisation represented by the concept of individualist/collectivist organisational culture.

    Design/methodology/approach – The study is based on the survey distributed to employees of 18 bank offices in the south of Sweden, which 161 employees answered. The analysis of the data was performed by descriptive statistics, principle component analysis, Pearson correlations, multiple linear and moderating multiple linear regression analyses.

    Findings – The study indicates that bankers’ experience digitalisation as a four-faceted construct: a tool for information management, and work optimisation, customer relation management and as a change agent. The study suggests that the use of digital tools for work optimisation has a positive relation to the work- related dimensions of subjective well-being as well as a spillover effect on the life balance and life satisfaction dimensions. It also indicates that the information management dimension has a positive relation to the life satisfaction aspect of subjective well-being. Finally, the study found that increasing the degree of collectivist organisation culture has a positive moderating effect on the relation between the use of digital tools for work optimisation and life balance and subjective well-being, respectively.

    Originality/value – The study reveals a new way of operationalising digitalisation in banks and is the first study of its type to explore the relationship between digitalisation different facets and banker subjective well-being.

  • 89.
    Umans, Timurs
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Lidén, Alina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Collaborative learning and foreign students happiness: implementation and reflections2018In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, p. 6-20Article in journal (Other academic)
  • 90.
    Umans, Timurs
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Smith, Elin
    Kristianstad University, School of Health and Society. Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Andersson, William
    Kristianstad University, Faculty of Business.
    Planken, William
    Kristianstad University, Faculty of Business.
    Top management teams’ shared leadership and ambidexterity: the role of management control systems2018In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    Abstract [en]

    The study explores how top management teams’ shared leadership is related to organizational ambidexterity in public-sector organizations, theoretically and empirically considering how this relationship is contingent on the management control system. Using a sample of 85 Swedish municipal housing corporations, we find that shared leadership has a positive relationship with organizational ambidexterity in public-sector organizations. Moreover, increasing use of new public management control systems, based on combined reward and performance controls, positively moderates this relationship. The study also finds that traditional public management control systems, based on combined planning and administrative controls, do not moderate the relationship between top management teams’ shared leadership and organizational ambidexterity. Accordingly, this article contributes to the public and strategic management literature, as well as to managerial practice.

  • 91.
    van Helden, Jan
    et al.
    Nederländerna.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    New development: our hate-love relationship with publication metrics2019In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302Article in journal (Refereed)
    Abstract [en]

    This article discusses the increasing importance of publication metrics in research. Four themes are addressed: the impact of journal metrics on issues like research funding and tenure; the unintended consequences of these metrics; whether the niche domain of public sector accounting journals is threatened by these metrics; and how researchers can best deal with the mania surrounding journal metrics. This article is part of an ongoing and larger research project about the identity shift of public sector accounting researchers due to an increasing importance of publication metrics.

  • 92.
    Yrjö Collin, Sven-Olof
    et al.
    Kristianstad University.
    Smith, Elin
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The management of independent directors: a praxis hypothesis2019In: Research handbook on boards of directors / [ed] Gabrielsson, J., Khlif, W. and Yamak, S., Edward Elgar Publishing, 2019, p. 193-209Chapter in book (Other academic)
  • 93.
    Åkesson, Bengt
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Det omöjligt möjligas konst2019In: KristianstadsJournalen, no April 2019, p. 58-58Article in journal (Other academic)
  • 94.
    Åkesson, Bengt
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Skattefunderingar mellan julskinkan och nyårsskumpan2018In: Kristianstadsjournalen, no Jul & Nyår, p. 60-60Article in journal (Other (popular science, discussion, etc.))
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