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  • 651.
    Tagesson, Torbjörn
    et al.
    Kristianstad University, Department of Business Administration.
    Eriksson, Ola
    Swedish Association of Local Government.
    What do auditors do?: obviously they do not scrutinize the accounting and reporting2006Report (Other academic)
    Abstract [en]

    Previous research has shown that compliance with accounting standards in Swedish municipalities in general is poor. Auditors and auditing firms are important actors in the process of institutionalising accounting standards. Auditors’ credibility relies on their ability to appear as professional and independent. However, the formal and institutional requirements to de facto ensure professionalism and independence in the Swedish municipal sector have been strongly questioned. The aim of this study is to examine the auditors’ role and responsibility for the poor compliance with accounting standards in Swedish municipalities. The results expose large shortcomings of the audits of Swedish municipalities. The auditors seldom or never make any remark on deviation or violation of the accounting standards in their auditing reports. This indicates that the current formal and institutional settings do not support professional and independent auditing of Swedish municipalities. The auditors seem to ally themselves with the auditees in a fabrication, in order to induce a false belief to the public. The involvement of the auditors in the deception is essential in order to give “comfort” to the contained stakeholders Thus, the institutionalisation of new accounting standards does not benefit from the normative and coercive pressure from the auditors.

  • 652.
    Tagesson, Torbjörn
    et al.
    Department of Business Administration, Lund University.
    Klugman, Michelle
    Kristianstad University, School of Health and Society.
    Lindvall Ekström, Maria
    Kristianstad University, School of Health and Society.
    What explains the extent and content of social disclosures in Swedish municipalities’ annual reports2013In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 17, no 2, p. 217-235Article in journal (Refereed)
    Abstract [en]

    Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual reports and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. The study shows that there are significant differences between municipalities regarding both extent and content of social disclosures.

  • 653.
    Tagesson, Torbjörn
    et al.
    Kristianstad University, Department of Business Administration.
    Sjödahl, Linus
    Kristianstad University, Department of Business Administration.
    Collin, Sven-Olof
    Kristianstad University, Department of Business Administration.
    Olsson, Hanna
    Kristianstad University, Department of Business Administration.
    Svensson, Johan
    Kristianstad University, Department of Business Administration.
    Does auditor rotation influence audit quality: the contested hypotheses tested on Swedish data2006Report (Other academic)
    Abstract [en]

    Auditor independence is considered a key factor when ensuring high audit quality. Advocates for auditor rotation argue that rotation improves audit quality due to its positive influence on auditor independence. Opponents argue that rotation does not lead to improved audit quality, since the independence is gained at the expense of the auditors’ knowledge of business structure and routines. The aim of our study is to investigate the relationship between rotation and audit quality. We use agency theory to derive the advocate view and stewardship theory to derive the opponents’ hypothesis. These hypotheses were tested on Swedish data. The results indicate only weak support for the hypothesis that rotation influence audit quality. The weakness is partly due to measurement problems. The proxies used in the literature appear to measure different facets of audit quality. Through an interpretation of a factor analysis, we suggest two main facets, perceived audit quality, which is significantly influenced by auditor rotation, and actual audit quality, which is not influenced by rotation.

  • 654.
    Tahiri, Besnik
    Kristianstad University, School of Health and Society.
    Basel II effekter på kreditutlåning: en kvalitativ studie om vilka effekter kapitalkrav i Basel II har för bankutlåning hos svenska storbanker.2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Banks fulfill important functions in society and work as financial intermediaries that provide payment services. Banks loans are important for the Swedish economy's development and progression. Credits fill many functions and the needs of society and organizations and the Member States is dependent on effective credit system. Banks are special operators since they are governed stronger than other companies and changes in banking systems can be received with resistance. Change in this respect is then Basel committee bolts on the parameters and increase capital requirements for banks. Credit will be of greater extent because they usually have a longer duration than bank deposits which can generate liquidity. Banks are very sensitive because the large amount and system changes can mean losses of large amounts. Interference in banks' systems can have a knock-on effect to other banks, which threatens the entire economy (Lind, 2005).

     

    The study theoretical approach deleted from new institutionalism theory through a legal perspective which examines legal changes impact on banks' credits .Theory has focused on concepts that reconnects with problem to be able to provide an analysis. Previous researchers who have examined Basel II regulatory framework has been taken into account for example, Hakenes and Schnabel (2011), Wahlström (2009), Repullo and Suarez (2004), Ruthenberg and Landskroner (2008) and Rime (2005). The study takes into account qualitative study, consisting of nine semi-structured interviews in four major banks. The study has applied deductive approach and the research philosophy hermeneutics to increase the understanding of how increased capital adequacy affected banks.

     

    The study results show in the same way as with previous researchers that banks will implement IRK method because this includes differentiated pricing with greater regard to risk aspects. The study shows that, Basel II has made it possible for banks to focus on low risk customers because it means that less capital need to be kept. The study also shows that, in contrast to previous research, the capital requirements reduce banks risk incentives because capital requirements will result in a fairer picture of the risks. Results of the study are that capital requirements have increased the banks’ capital adequacy ratio and the lending rate, but does not affect the credit volumes.

  • 655.
    Tastsidis Olsson, Alexis
    et al.
    Kristianstad University, School of Health and Society.
    Håkansson, Patricia
    Kristianstad University, School of Health and Society.
    Basel II: en reglerings inflytande på motivation i banksektorn2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Basel Accords are a collection of recommendations and regulations aimed to establish a global financial stability. Basel II is directed towards credit institution and investment firms in those countries that have chosen to incorporate the regulations in national law. In Sweden the Basel II was incorporated in the Swedish law at the beginning of 2007, and since then the Basel II has became binding for the Swedish banks.

     

    Basel II stipulates that banks must use in-house developed models to evaluate risks and capital requirement, and defines that the evaluations must be used in decision making in the daily work. The requirements defined by the regulations increase the corporate governance since the development of strategies and control systems for such risk models is done on a high organizational level, at the bank’s head office. The dilemma in this is that the implementation of the regulation, which influences the organizational structure of the bank, becomes a difficult question to manage, and it delivers a huge impact on the employees with operative tasks.

     

    Through eight semi-structured interviews with employees with operative tasks at four Swedish banks, it is the purpose of this study to create an insight into what influence regulations, such as Basel II, have on the motivation at work. The findings indicate that regulations, which bring changes to work on operative level, can affect the motivation if the employees do not understand the purpose. Based on the views of the employees we can show that communication and leadership play a decisive role for how the employees will experience the influence of such regulations. Regarding this result the interpretation is that communication and leadership should be based on the employees’ previously experiences and knowledge, to prevent that change in work will cause dissatisfaction because of defective understanding. 

  • 656.
    Temler, Cecilia
    et al.
    Kristianstad University, School of Health and Society.
    Nilsson, Marcus
    Kristianstad University, School of Health and Society.
    Kan professionell skepticism användas för att förutse revisorers beteende?2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.

    One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification. Earlier research in Social Identity Theory has shown that client identification is negatively related to auditor independence and that profession identification is positively related to auditor independence.

    A quantitative method is used in this dissertation. A survey was sent to 1000 qualified Swedish auditor. 273 of those replied. The material was statistically analyzed to test the different hypothesis in the dissertation. Our survey showed that professional skepticism has no relation to client- and profession identification. There is however a weak positive relation between professional skepticism and auditor independence. The conclusion is that more research is needed to investigate if auditor independence really is affected by the auditor ’s professional skepticism.

  • 657.
    Thelander, Maria
    et al.
    Kristianstad University, School of Health and Society.
    Olsson, Sofie
    Kristianstad University, School of Health and Society.
    En revisors två roller: en studie av skillnader mellan professionella normer som granskare och rådgivare2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An auditor can play a dual role as a reviewer and as an advisor. The primary auditor role is often seen as an external reviewer of their clients' businesses and providing a definitive assessment of the company. In addition, there is a second role when the auditor is engaged in the client´s business and provides additional services in the form of consulting regarding business accounting and bookkeeping. Independence, impartiality and trust is an important foundation of the profession and for the auditor´s function in society. The auditing firm's size is considered to have some impact on this foundation. An auditor's two roles can be described as a balancing act between its role as an advisory role with an emphasis that is the core of the auditor profession and its foundation. The roles can be controlled by different factors and we have chosen to investigate what this might lead to differences on the basis of professional and social norms.

    Our study aims to highlight auditors from two perspectives, and describe the relationship between its two roles, as reviewer and as an advisor, and study their behavior in various situations to get an idea if there might be differences in the actions and reasoning can be explained by using standardized differences

    The empirical study has shown that there really are no major significant differences between the roles that are over our established average. In order to nevertheless examine our results, we used the minor differences that were found to analyze what they can depend on. We found that the auditor in the role of reviewers follow their professional standards to a greater extent than in the role of advisor. The social norms seem to play a more important role as advisors than they do as a reviewer.

  • 658.
    Thernfrid, Nils
    et al.
    Kristianstad University, School of Health and Society.
    Wargéus, Filip
    Kristianstad University, School of Health and Society.
    Internetbaserade företags frivilliga redovisning: en kvantitativ studie som förklarar vilka företagsegenskaper som påverkar frivillig information i årsredovisningen.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    De senaste åren har mängden frivilligt redovisad information i företags årsredovisningar ökat. Tidigare forskning som har fokuserat på traditionella företag har visat att olika företagsegenskaper kan påverka mängden frivilligt redovisad information. Med internets framfart har det vuxit fram en ny typ av företag som använder internet som sin primära försäljningskanal. Internet skapar en anonymitet för dessa företag vilket gör att de skiljer sig från traditionella företag. Ingen tidigare forskning har studerat vilka företagsegenskaper som påverkar mängden frivilligt redovisad information för internetbaserade företag. Med intentionen att fylla de ovan nämnda forskningsgapet är syftet med denna uppsats att förklara vilka företagsspecifika egenskaper hos internetbaserade företag som påverkar mängden frivilligt redovisad information i årsredovisningen. Studien har en deduktiv ansats och är genomförd med en kvantitativ metod. Utifrån tidigare forskning och teorier skapades hypoteser. Varje hypotes bygger på en företagsegenskap och genom statistiska analyser undersöktes hur respektive företagsegenskap påverkar mängden frivilligt redovisad information. Studiens resultat visar att företagsstorlek, företagsålder och bolagsstrategin prospektör signifikant positivt påverkar mängden frivilligt redovisad information för internetbaserade företag. Därmed har studien stöd i agentteorin och legitimitetsteorin som användes i framtagandet av hypoteserna. Att studien genomfördes på internetbaserade företag och inte traditionella företag misstänker vi kan vara en förklarande anledning till att studiens resultat avviker något från tidigare forskningar. Att studien genomfördes på ett urval med icke-börsnoterade företag tror vi även kan vara en av anledningarna till denna avvikelse. Därför vore en framtida forskning kring mängden frivilligt redovisad information för börsnoterade internetbaserade företag intressant.

     

     

    Nyckelord: frivillig redovisning, internetbaserade företag, företagsegenskaper, bolagsstrategi

  • 659.
    Thomasson, Anna
    et al.
    Lund university.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Governance and accountability of joint ventures: a Swedish case study2013In: Organizational innovation in public services: forms and governance / [ed] Pekka Valkama, Stephen J. Bailey, Ari-Veikko Anttiroiko, Basingstoke: Palgrave Macmillan, 2013, p. 221-237Chapter in book (Refereed)
    Abstract [en]

    The purpose of this chapter is to analyze and understand accountability and governance within joint ventures formed to provide public services that are facing increasing demands due to new and more extensive legal requirements and increasing demands from users regarding the type and quality of the services delivered. At the same time, as the demands are increasing, the financial situation in the public sector has in many counties become more difficult, and due to large number of retirements, there is a shortage of people with the right competences.

  • 660.
    Thoresson, Simon
    et al.
    Kristianstad University, School of Health and Society.
    Andersson, Johan
    Kristianstad University, School of Health and Society.
    Vad blir effekterna av listbyten?: en sambandsorienterad studie mellan listbyten och dess effekt på volym, volatilitet samt likviditet2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    There are numerous prior studies on how different factors such as trading volume, volatility and liquidity are affected by changes in trading location. Nevertheless, there is a contradiction between earlier studies and the efficient market hypothesis and there are many studies that confirm that there is no efficient market. These studies are mostly conducted on the US market and indicate that trading volume, volatility and liquidity are affected by changes in trading location. Only a handful of similar studies have been conducted on the Swedish market, which creates a need for further research. In an attempt to fill this gap of knowledge, all of the Swedish trading locations have been studied. Furthermore, the findings in this study will be compared with findings from prior research.

    The purpose of this study is to identify the effects a change to a higher trading location in the Swedish stock market have on the asset’s trading volume, volatility and liquidity. To carry out the purpose of this study, a quantitative event-study was conducted and built on a hypothesis-deductive approach. The study is based on prior theoretical hypotheses that have been developed to explain list effects and these hypotheses constitute the foundation of the  hypotheses developed. To test the hypotheses statistically, a regression analysis was performed. 

    The findings in this study prove that companies moving to a higher trading location reduce their  volatility. However the results can not prove any change for the trading volume and liquidity, since the regression did not show any significance. The findings support the hypothesis predicting a reduced volatility but give no support to the two other hypotheses predicting an increase in volume and liquidity.

    This study contributes with valuable findings that might help and guide companies that consider moving or are in the process of moving to a higher trading location. By using this study as a guiding tool, companies receive indications on how their volatility are affected by a move to a higher trading location. In this respect, companies are given indications on whether a higher trading site would increase their risk or not.

  • 661.
    Tieu, My Phuong
    et al.
    Kristianstad University, School of Health and Society.
    Guo, Bei Lan
    Kristianstad University, School of Health and Society.
    Managing cultural differences in business relationships: a dynamic interpretation of cross-cultural business relationships2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    China has under three decades experienced rapid economic progress and transformed from being a backward economy to one of the world’s fastest growing economy. China is facing changes in business and social environment as a result of its exposure to foreign technologies, lifestyles and cultures. Even though, the traditional way of doing business has changed, it has still not completely disappeared. Therefore, it is important for foreign firms to know how to cope with the change of Chinese culture when sourcing in China. The awareness of cultural differences is crucial for firms willing to establish and manage cross-cultural business relationships with Chinese companies. The purpose of this dissertation is to study how cultural differences influence the factors of communication, trust and commitment in business relationships. Existing literature offers interesting insights into the influence of culture on some of the above mentioned factors. However, there is a limited number of studies that investigate the influence culture has on all these three factors (communication, trust and commitment) between Swedish firms and Chinese companies. A qualitative research was adopted to reach the purpose of this study. Semi-structured interviews were carried out with one fully owned subsidiary of a Swedish manufacturing company and its two Chinese suppliers. This is to obtain the different perspectives of Swedish and Chinese cultures when interacting in business relationships.

     

    Our conclusion is that cultural differences are not the main problems in cross-cultural business relationships, but it is the neglecting of cultural differences that cause problems. The results show that both the Swedish subsidiary and its Chinese suppliers adapted to situations to solve problems. Communication was an essential factor, which had important functions in the business relationships since it could develop both trust and commitment. This study brings insight into cross-cultural business relationships between Swedish firms and Chinese companies.

  • 662.
    Toth, Gabriel
    et al.
    Kristianstad University, School of Health and Society.
    Vasovic, Milan
    Kristianstad University, School of Health and Society.
    Generation Y som investerare: en kvantitativ studie om hur generation Y:s karaktäristika påverkar deras investeringsbeteende2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The newly arriving Generation Y, that embraces the individuals born within 1980 – 1995, is on the way of positioning themselves on the labour-market. Unfortunately, there has not been done much research on the investment behavior of this generation. Mostly of previous research has been about how previous generations, the Baby Boomers and Generation X, tend to invest. This study therefore sought to help fill the gap in knowledge regarding the Generation Y.

    This study investigates the investment behavior of Generation Y by examining how specific characteristics affect their approach to investing. Thus, the purpose of this study was to identify and analyze how Generation Y’s specific characteristics affect their investment behavior. The approach has initially been that a model was constructed based on the already available research, whereupon the paper then aimed to test the validity and quality of our assumptions and of the established model.

    The essay was performed by a quantitative method with a positivistic philosophy and deductive logic. The research tool for this study was, to the biggest extent, an online survey in which a variety of claims were presented to the respondents. The respondents who participated in this study, with the majority residing in Sweden, were at the time of the study 15 – 70 years old.

    This study indicates that Generation Y has a particular investment behavior and that their specific way of investing is based on certain characteristics, which is also shown by the several statistical models that have been used. The result further illustrates that also demographic factors, such as native language, gender and age, has affection on the investment behavior of Generation Y.

    A proposal for future research might be to supplement the essay’s quantitative method with a qualitative one. This approach could possibly contribute to a deeper understanding of science and a better result, and would therefore be of great value to the essay.

  • 663.
    Tran, Ngan
    et al.
    Kristianstad University, School of Health and Society.
    Belul, Ebru
    Kristianstad University, School of Health and Society.
    “Oh! I’m buying this bikini, it’ll fit perfectly when I’ve lost 2 kilos”: a study on how lingerie and swimwear companies influence consumers to buy their products2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Approximately 50% of girls and young women are not satisfied with their bodies. A huge reason for this is the thin body ideal dominating today’s social media. Lingerie and swimwear companies like Victoria’s Secret, Hunkemöller and Triangl uses the thin body ideal in their social media marketing but do not get any consequences for it. Today’s generation Z have been affected a lot from this kind of marketing.

    The purpose of the study was to understand how it is possible that young women from generation Z are willing to buy products from the lingerie and swimwear industry, when most of the time these companies’ social media marketing have an unrealistic image of the perfect body. In order to fulfill the purpose, a qualitative strategy was conducted through the use of three different focus groups. In these interviews, fifteen young women discussed the Instagram pictures of Victoria’s Secret, Hunkemöller and Triangl.

    The conclusions of the study show how companies are using the thin body image in their marketing to influence young women from generation Z into wanting to buy their products. When companies use the stereotyped woman in their marketing, consumers would either want to resemble the models that are perceived as the female stereotype or be socially accepted by being thin. However, consumers could also want to be perceived in a certain way, that is the way of the stereotyped woman on social media. Therefore, the product is attractive for the consumers even though this situation can be understood as unethical. 

  • 664.
    Trifunovska, Kristina
    et al.
    Kristianstad University, School of Health and Society.
    Trifunovski, Robin
    Kristianstad University, School of Health and Society.
    Human Resource Management: motivation among emplyees in multinational corporations2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem: Motivation is the number one problem facing businesses today. It is essential for employers to recognize what motivates employees in order to improve productivity and ensure the success of the company (Wiley, 1997). Even though employee motivation is a well researched topic, most studies have particularly focused on small domestic companies. Opportunities within MNCs and small companies are significantly different. Qualitative methods in the field of management is very limited, which the article by Cassell, Symon, Buehring and Johnson (2006) supports. 

    Purpose: The purpose of this dissertation is to explore what motivates employees to work. Focus will be on employees working in multinational corporations in Sweden. In order to do so, we aim to identify key factors which have an impact on motivation at work. This study will contribute with a framework of motivational factors in a organization. It will also give an insight in employees’ attitudes towards motivation and what motivation means to them. 

    Methodology: This thesis will use a qualitative method. The study is based on an interpretivistic philosophy with an abductive research approach. In order to answer our research question, primary data is collected through interviews with a number of employees from multinational companies in Sweden. This research strategy enables us to make investigations about work motivation.

    Conclusions: After analyzing the motivational factors in our study, we can make the conclusion that motivation is highly personal and differs from individual to individual. Work motivation is also not consistent over time, meaning, the factor which motivates an individual today will most likely not be the same motivational factor a year from now. It is clear that personal circumstances will have an impact on employee motivation. Results reveal that employees who are in the same profession are similarly motivated and satisfied in their work.

  • 665.
    Trifunovska, Kristina
    et al.
    Kristianstad University, School of Health and Society.
    Trifunovski, Robin
    Kristianstad University, School of Health and Society.
    Ekelund, Christer
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Franchisor-franchisee relationships: an interaction approach2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose- The purpose of this paper is to examine franchise relationships by using an interaction approach which involves several exchanges or actor bonds between a franchisor and franchisee, such as information, social, and cooperative exchanges, which create a long-term relationship. The objective is to provide a conceptual framework to investigate the relationship from the franchisee’s point of view since little research has been conducted from this perspective.

    Design/methodology/approach- This study is based on a web survey directed towards franchisees in Sweden. A total of 191 survey responses were obtained from a wide range of industries, representing a 16.2% response rate. A Pearson Correlation test was performed for the hypotheses.

    Findings- The findings supported all five hypotheses. The results show that 160 firms exchange information with the franchisor through an IT system. It is also evident that the majority who use IT systems are small businesses, however, this is due to the fact that the largest sample of this study consists of small firms (n=180).

    Research limitations/implications- Limitations of this study involve the somewhat difficulty to obtain access to a large sample of franchisees because of franchisors´ unwillingness to provide contact and email information (in some cases due to confidentiality). The majority of firms participating in the study are categorized as small organizations, a desired comparison of results from larger firms is, consequently, limited.

    Originality/value- The paper contributes to filling the gap within franchise relationship literature by applying an interaction approach in contrast to prior economic theories in this field of study.

  • 666.
    Trifunovski, Alexandar
    et al.
    Kristianstad University, School of Health and Society.
    Steén, Max
    Kristianstad University, School of Health and Society.
    Micro-firms and the auditor: a study of the individual-firm commitment between auditors and exempted firms in Sweden2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose with this dissertation is to examine the individual–firm commitment between auditors and exempted firms from the client perspective and how it is influenced by relational influencing factors. The impact of these factors is investigated through a three component model incorporating affective, calculative and normative commitment.

     

    Method: The study encompasses a triangular research method and can be seen as a twofold complementary approach. The choice of methodology seeks to qualitatively investigate how auditors actively work to impact the level of trust, social bonds and satisfaction as well as the level of commitment in their relationship with the exempted firm. The intention is to complement the findings from the qualitative study with quantitatively measured factors from the client’s perspective using a survey strategy.

     

    Conclusion: The findings of this study indicated that micro-firms are predominantly affectively committed to their auditor based on positive feelings of attachment and less due to normative and calculative reasons. Trust and satisfaction proved to be the most significant factors in ensuring long-term and enduring relationships between auditors and micro-firms.

     

    Implications: Affective commitment proved to be the most significant construct in explaining the characteristics of the auditor-micro firm relation in this study. By critically evaluating the relationship, the auditor can assess to which degree trust, social bonds and satisfaction can be implemented to strengthen the commitment of the exempted firm, thus influencing their long-term staying intention.

  • 667.
    Tuvesson, Clara
    et al.
    Kristianstad University, Faculty of Business.
    Lu, Kwok
    Kristianstad University, Faculty of Business.
    The dramaturgy of the audit process: challenges in the social interaction between the auditor and client2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Audit is a bilateral task where the auditors are required to socially interact with their clients during the audit process. The auditor and client may encounter different expectations that could lead to challenges in their social interaction. Thus, the purpose of this study is to explore the challenges in the social interaction between the auditor and client during the audit process. Prior literature has applied versions of agency that are implicitly based on classic contract law and virtually ignored clients as a research object. The original value of this study lies in the adoption of the dramaturgical analysis into the context of audit. This study employs a qualitative research method. Semi-structured interviews were conducted with seven real auditor-client dyads in Scania, Sweden. The findings suggest that clients are fixated on the price tag of an audit and do not consider the person delivering the audit service. This puts the auditor and client at risk as the findings suggest that the social interaction is important whereby a similarity attraction in sociodemographic space facilities the social interaction. Asset evaluations can create challenges in the social interaction which are solved with residual control stemming from ownership as well as social status. The seven auditor-client dyads in this study deals with their own unique challenges that resulted in seven prototypes. This study fills in a gap in the literature by interviewing and analyzing the auditors’ respective client expectations on one another. To fulfil each other’s diverse expectations, both must embody different roles.

  • 668.
    Tuvesson, Marcus
    et al.
    Kristianstad University, School of Health and Society.
    Carlsson, Daniel
    Kristianstad University, School of Health and Society.
    Småföretagarens val av ekonomisk rådgivning: en jämförande studie mellan tillväxt- och levebrödsföretagare2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Småföretagare har ofta begränsade resurser för att kunna täcka alla arbetsuppgifter inom företaget. Kunskaperna inom den ekonomiska förvaltningen är ofta bristfällig på grund av att lagar, regler och förordningar är i ständig utveckling. Småföretagarna identifierar för hur man ska komplettera den bristande kunskapen. De uppstår således ett viktigt val, där en ekonomisk rådgivare som matchar företagets ambitioner ska väljas. Syftet med denna studie är att skapa en förståelse för hur småföretagaren resonerar vid val av ekonomisk rådgivning genom att belysa beslutsprocessen samt vilka bedömningskriterier småföretagaren utgår ifrån för att minska informationsasymmetrin och hur dessa värderas. Vidare kommer studien att undersöka om resonemangen varierar beroende på om det är en levebrödsföretagare eller en småföretagare med tillväxtambitioner. Studien har utgått från ett abduktivt tillvägagångssätt, där beslutsteorier i form av rationalitet fungerat som inspirationskälla för att hitta mönster kopplat till småföretagares beslutsprocess. Detta har kompletterats med ett djupgående fokus på vilka bedömningskriterier som avgör valet av ekonomisk rådgivare. För att kunna få en förståelse för detta, har studien utgått från kvalitativ metod baserat på semistrukturerade intervjuer. I och med att studien är av jämförande karaktär, har fyra intervjuer inom vardera klassificeringen av småföretagare genomförts. Studien visar hur småföretagare tenderar att utgå från olika sorter av rationalitet kopplat till olika bedömningskriterier. Småföretagarens egna preferenser styr vilken sorts rationalitet som utnyttjas vid valet av ekonomisk rådgivare. Den gemensamma nämnare hos småföretagarna är att de uppvisar en förtroenderationalitet vid valet av ekonomisk rådgivning. Det har även visat sig att familjeförhållandet för den ekonomiska rådgivaren kan påverka valet för småföretagaren.

  • 669.
    Uka, Gazmend
    et al.
    Kristianstad University, Faculty of Business.
    Lundin, Julia
    Kristianstad University, Faculty of Business.
    The perception on auditors’ involvement in tax evasion arrangements2018Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    For most, offshore company setups in countries such as Panama or Ireland are tied to thoughts of illegal activities leading to tax evasion. Although in many cases these preconceptions seem to be in order, in general we seem to miss a key point in reasoning of how and why these activities are possible. The conclusions this study provides are based on material derived from qualitative interviews conducted in Sweden and are used to argue against existing research findings which point the auditor as a key player in tax evasion arrangements and a reason of tax evasion existence. In addition, we argue that issues of tax evasion are of complex nature and therefore no individual profession can be pointed to as a scapegoat, instead additional research needs be done in order to map and understand the processes that are involved in setting up a tax evasion arrangement. Furthermore, the material gathered by this research suggests that a better understanding of tax evasion arrangements might form the ground for an international collaboration such as effective common regulation against tax evasion. The interviews which this study is based upon are conducted on auditor stakeholders who have an understanding in taxation issues and who work near auditors and therefore have an adequate understanding of the auditor profession.

  • 670.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Cultural diversity and firm performance: mediating role of ambidextrous orientation2012Conference paper (Refereed)
  • 671.
    Umans, Timurs
    Kristianstad University, School of Health and Society.
    Cultural diversity in top management teams and organisational performance: black box revisitedArticle in journal (Other academic)
  • 672.
    Umans, Timurs
    Kristianstad University, Department of Business Administration.
    Cultural diversity in top management teams: models, methods, definitions2007Report (Other academic)
    Abstract [en]

    This article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilised within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualisation of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods as well as conceptualisation and measurement of culture. Key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalisation of culture and exploration of the black-box of team processes.

  • 673.
    Umans, Timurs
    Kristianstad University, Department of Business Administration.
    Ethnic identity, power and communication in top management teams2007Report (Other academic)
    Abstract [en]

    Purpose − This study explores the “black box” of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia.

    Methodology/approach − The study relies on case studies of two multinational companies operating in Latvia.

    Findings − The findings suggest that ethnic diversity in TMTs leads to more informal and open communication in the teams, but has no clear influence on power distribution in the teams. The results highlight the importance of studying variables that could moderate the effects of ethnic diversity on communication and power distribution; throughout the study, these variables were identified as, but not limited to, environment and shared goals.

    Originality/value of paper − This paper uses case studies to explore the black box of team processes, and proposes an alternative operationalization of cultural diversity, measured as ethnic diversity. It also advocates an alternative conceptualization of TMTs expressed in terms of decision-making power. The paper’s major contribution is its opening up and exploration of team processes, usually avoided by researchers because of their assumed complexity. Moreover, the study contributes to TMT studies by presenting the Latvian environment as a unique research locus where ethnic identities are rich and various.

  • 674.
    Umans, Timurs
    Kristianstad University College, Department of Business Administration.
    Ethnic identity, power, and communication in top management teams2008In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 3, no 2, p. 159-173Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to explore the "black box" of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia.

    Design/methodology/approach - The study relies on case studies of two multinational companies operating in Latvia.

    Findings - The findings suggest that ethnic diversity in TMTs leads to more informal and open communication in the teams, but has no clear influence on power distribution in the teams. The results highlight the importance of studying variables that could moderate the effects of ethnic diversity on communication and power distribution; throughout the study, these variables were identified as, but not limited to, environment and shared goals.

    Originality/value - This paper uses case studies to explore the black box of team processes, and proposes an alternative operationalization of cultural diversity, measured as ethnic diversity. It also advocates an alternative conceptualization of TMTs expressed in terms of decision-making power. The paper's major contribution is its opening up and exploration of team processes, usually avoided by researchers because of their assumed complexity. Moreover, the study contributes to TMT studies by presenting the Latvian environment as a unique research locus where ethnic identities are rich and various.

  • 675.
    Umans, Timurs
    Kristianstad University College, School of Health and Society.
    Research angles on cultural diversity in top management teams2009In: Problems and Perspectives in Management, ISSN 1727-7051 , Vol. 7, no 1, p. 90-105Article in journal (Refereed)
    Abstract [en]

    Article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilized within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualization of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods, as well as conceptualization and measurement of culture. The key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalization of culture and exploration of the black-box of team processes.

  • 676.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Russian speaking Latvians: a bridge to the West or Trojan horse from the East. The life of Russian business2019In: The life of Russian Business, Information Age Publishing, 2019Chapter in book (Other academic)
  • 677.
    Umans, Timurs
    Kristianstad University, School of Health and Society.
    The bottom line of cultural diversity at the top: the top management team's cultural diversity and its influence on organisational outcomes2012Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This dissertation investigates the relationship between cultural diversity in top management team (TMT) and organisational outcomes. The theoretical framework developed within this dissertation identifies three major concerns in this relationship. Firstly, the issues related to the lack of research on the contingencies, secondly problems associated with the method of inquiry, and thirdly the conceptualisation of culture. Adopting these issues as a guide for further investigation, this dissertation investigates the black box of the TMT process through the use of both qualitative and quantitative methods/concepts, adopting national and ethnic diversity as proxies for cultural diversity. The majority of the studies in the group and TMT research indicate that cultural diversity is usually associated with negative group and organisational outcomes. The finding of this dissertation, however, indicate that TMT cultural diversity has a positive effect on organisational outcomes albeit under two conditions. Firstly, when TMT cultural diversity mirrors cultural diversity of the Board of Directors, indicating the importance of TMT interaction in the upper apex of the organisation, and secondly, when TMT has a shared vision that reduces the perceived negative influence of cultural diversity on TMT process and subsequently on organisational outcomes.

  • 678.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Top management team’s cultural diversity and firm performance: the mediating role of ambidextrous orientation2013In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 11, no 1, p. 882-891Article in journal (Refereed)
    Abstract [en]

    This  paper examines the  influences of  cultural diversity in  the top management team (TMT) on organizational performance. The link between the two is investigated through the path dependency model, where firm ambidextrous orientation serves  an intervening role. The  results of  the  study suggest that TMT cultural diversity will have a negative influence on firm performance due to the decreasing degree of ambidextrous orientation being a result of TMT diversity. The study is based on the  survey  filled  out  by  82  CEO  of  Danish  and  Swedish  listed  corporations. Studies  theoretical contribution is expressed in uncovering the mediating role of firm’s ambidextrous orientation on the TMT diversity – performance relationship.

  • 679.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Andersson, William
    Planken, William
    Genell, Kristina
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Smith, Elin
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Top management team’s shared leadership, organizational control systems and organizational ambidexterity: study of Swedish municipal corporations2016Conference paper (Refereed)
  • 680.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Collin, Sven-Olof Yrjö
    Linnaeus University.
    Nilsson, Sofie
    Kristianstad University, School of Health and Society.
    Olsson, Emma
    Kristianstad University, School of Health and Society.
    Organization culture and well-being of Swedish auditors2015Conference paper (Refereed)
    Abstract [en]

    The paper explores relationship between organizational context and auditors’ well-being. Where organizational context is explored through the prism of three types of organizational culture: clan, hierarchy, adhocracy and market and well-being represented by job satisfaction, life satisfaction and life balance. The study is based on the survey of 209 Swedish auditors performed in spring 2014, and explored the relationship between organizational context and auditors’ well-being by the means of correlations and multiple regression analysis. Results of the study indicate that clan organizational culture is the strongest positive driver of auditors’ well-being. Study also indicates that hierarchy culture has a positive effect on auditors’ job satisfaction, while market culture has a negative influence on auditors’ life balance. Findings of the study have implications for both theory and practice, in that it established the link between different aspects of organizational context and auditors’ well-being consequently suggesting human resource strategy of managing organizational context to auditing firms.

  • 681.
    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)
  • 682.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Schmidt, Manuela
    Kristianstad University, School of Health and Society, Avdelningen för Hälsovetenskap II.
    Nilsson, Sofie
    Kristianstad University, School of Health and Society.
    Olsson, Emma
    Kristianstad University, School of Health and Society.
    Feeling well by being together: study of Swedish auditors2015Conference paper (Refereed)
    Abstract [en]

    As guardians of the public interest, auditors represent a unique occupational group. The paper explores organizational culture as an antecedent of auditors’ well-being, which is assumed to have important consequences for the quality of auditors’ work.This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two.The results of the study suggest that increasing the degree of collectivistic organizational culture has a positive effect on three aspects of well-being: job satisfaction, life balance and life satisfaction.This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

  • 683.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Broberg, Pernilla
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Schmidt, Manuela
    Kristianstad University, School of Health and Society, Avdelningen för Hälsovetenskap II.
    Nilsson, Sofie
    Kristianstad University.
    Olsson, Emma
    Kristianstad University.
    Feeling well by being together: study of Swedish auditors2016In: Work: A Journal of Prevention, Assessment & Rehabilitation, ISSN 1051-9815, Vol. 54, no 1, p. 79-86Article in journal (Refereed)
    Abstract [en]

    Background: As guardians of the public interest, auditors represent a unique occupational group. The group that has shown to experience high level of stress and overload often being associated with environmentally imposed responsibility as well as organizationally imposed performance demands. It is the later aspects, represented by the concept of organizational culture, that is being highlighted in this papers and its relationship to auditors well-beingOBJECTIVES:The paper aims to explore organizational culture as an antecedent of auditors' well-being, which is assumed to have important consequences for the quality of auditors' work.Methods: This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two.Results: The results of the study suggest that increasing the degree of collectivistic organizational culture has a positive relationship with three aspects of well-being: Job satisfaction, life balance and life satisfaction.Conclusions: This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

  • 684.
    Umans, Timurs
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Kockum, Martin
    Kristianstad University, Faculty of Business.
    Lindberg, Sofie
    Nilsson, Elin
    Digitalization in the banking industry and workers subjective well-being: contingency perspective2018Conference paper (Refereed)
  • 685.
    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.

  • 686.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Smith, Elin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Isolated islands in the upper apex of organisations: in search of interaction between the board of directors and the top management team2013In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 10, no 2, p. 80-90Article in journal (Refereed)
    Abstract [en]

    This paper reports on the interaction of compositional effects of boards of directors (BoD) and top management teams (TMTs) on firms' financial performance. Composition of both groups is investigated for cultural, age, tenure and gender diversity. We explore effects of demographic diversity in the two power groups on performance in interaction with each other by bringing in the similarityattraction paradigm to argue for the relationship. Study data are from consolidated financial statements in annual reports of listed Swedish corporations. Our findings suggest that while differences in gender, age and tenure diversities have no effect on firm performance, close alignment of cultural diversities of the BoD and TMT does have a positive effect of firm performance.

  • 687.
    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.

  • 688.
    Umans, Timurs
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Smith, Elin
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Andersson, William
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Planken, William
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Top management team’s shared leadership, organizational control systems and organizational ambidexterity: study of Swedish municipal corporations2017Conference paper (Other academic)
  • 689.
    Van Kleef, Bram Johannes
    Kristianstad University, Faculty of Business.
    The role of bonus and commission schemes in value co-creation: exploring Tensions and Conflicts in Car Dealerships2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bonus and commission schemes are common practice among firms as an incentive for the salesforce. Despite the growing body of literature on value co-creation and the practical relevance, it remains unknown how these management tools relate to each other. There is a gap in research on conflict theory but it is argued that they derive from a paradox. The purpose of this study is to investigate the role of bonus and commission schemes and the potential tensions and conflicts that are caused by different paradoxes. It shows an exploration of how these paradoxes connect to value co-creation in car dealerships from a salesforce perspective. A theoretical framework is established to review the available literature. We have conducted six in-depth interviews to pursue rich qualitative data to fully grasp the dynamics of the dealership. We have found results that indicate a number of paradoxes that exist in the dealerships. We discuss that the variety of paradoxes bring tensions and conflicts forward, but also that some of the paradoxes are harmless. We also find that our respondents implicitly support value co-creation and that long-term relationships are essential. In our discussion a model is presented to present an overview. 

  • 690.
    Vollenweider, Petra
    Kristianstad University, School of Health and Society.
    The consolidation of annual accounts in the Swiss Federal Government2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statements are put together. The research is done on the latest consolidated financial statements, 2010, from the Swiss Federal Government and in combination with an interview with the Head of Consolidation of the Swiss Federal Government. The finding in this research is that the Swiss Federal Government has an Entity Theory approach when consolidating its financial statements.

  • 691.
    von Koch, Christopher
    et al.
    Linnæus University.
    Nilsson, Ola
    Linnæus University.
    Collin, Sven-Olof Yrjö
    Linnæus University.
    The influence of investor protection on the performance of financial analysts: time series analyses in four different legal systems2015In: International Journal of Disclosure & Governance, ISSN 1741-3591, E-ISSN 1746-6539, Vol. 12, no 2, p. 167-184Article in journal (Refereed)
    Abstract [en]

    In the corporate governance landscape there are several different groups of so-called gatekeepers who act as intermediary between the company and investors. Financial analysts represent one of these groups that have been especially tied to the question of how corporate laws affect the overall efficiency of corporate governance. It has, for example, been proposed that their performance, that is, predicting earnings per share (EPS), is influenced by the strength of the legal system in terms of investor protection. In this study we analyze this relationship in four European countries using a newly developed index for investor protection. This allows us to conduct analysis both cross-sectionally and over time, which is an opportunity for a more refined analysis of the impact of strengthened investor protection than prior studies. Our main conclusion is that there is overall support for the proposition that there is a relation between financial analysts’ performance and the strength of legal protection based on both analyses of changes over time and between countries. Their performance is better with a higher degree of investor protection. But we also claim that the analysts’ role and investor protection can be seen as a substitution for each other when working as mechanisms in the corporate governance landscape, as there is a more extensive market for analysts when there is less investor protection. The results provide an in-depth analysis of the effect of strengthened legalization and also how different corporate governance mechanisms can affect each other. This is especially of value for policy makers and academics interested in the impact and consequences of legal reforms.

  • 692.
    Vos, Lena
    Kristianstad University, School of Health and Society.
    Revisorns oberoende ur företagarnas perspektiv2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Revisorns oberoende är en förutsättning för att de finansiella marknaderna ska fungeraoptimalt. Revisorn måste både vara oberoende och uppfattas som oberoende för att inteförsämra sin klients trovärdighet. Då det finns tecken på att synen på revisorns oberoendeskiljer sig mellan stora och små revisionsbyråer vill jag undersöka om det även finnsskillnader i synen på oberoendet mellan företag av olika storlek. Syftet med uppsatsen ärdärmed att beskriva och analysera om företagarnas syn på revisorns oberoende skiljer sigmellan företag av olika storlek.

    För att undersöka skillnaderna i synen på revisorns oberoende har jag utgått från dendeduktiva ansatsen då den befintliga teorin har använts för att skapa hypoteser. Dessahypoteser har sedan legat till grund för utformandet av den enkät som använts vid enkvantitativ undersökning med ett urval på 1000 företag.

    På materialet från undersökningen har ett flertal statistiska tester gjorts för att hittaeventuella samband och på så vis kunna acceptera alternativt förkasta hypoteserna. Ianalysen av materialet från undersökningen hittades ett samband mellanutbildning/erfarenhet och synen på revisorns oberoende. Även ett svagt samband mellansynen på vad revisorns oberoende innebär och företagsstorlek hittades.

  • 693.
    Wennberg, Karl
    et al.
    Linköping University.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Auditing, Organisation and Society (AOS).
    Enkelspårig syn på jämställda styrelser2015In: Svenska Dagbladet, ISSN 1101-2412Article in journal (Other (popular science, discussion, etc.))
  • 694.
    Wennerlund, Anna
    et al.
    Kristianstad University, School of Health and Society.
    Persson, Veronika
    Kristianstad University, School of Health and Society.
    Vilka faktorer påverkar en kunds benägenhet att lämna sin bank?: Kvantitativ undersökning inom bankverksamheten2012Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med undersökningen är att visa på vilka faktorer som påverkar en bankkund till att lämna sin bank. Syftet är också att utifrån de faktorer som tas upp ta reda på vilken som väger tyngst och få en uppfattning om en kunds övervägande i val av bank. Anledningen till det syfte som studien valt är på grund av den konkurrenssituation som bankerna befinner sig i.I den teoretiska referensramen diskuteras det först hur en organisation jobbar med sina kunder. Därefter följer information om kundrelationer och kundtillfredsställelse. Härefter presenteras de faktorer som kan påverka en kund: lojalitet, kundnöjdhet, varumärke, förtroende och åtagande. Studien valde i undersökningsmodellen att föra samman förtroende och åtagande till ett begrepp för att sedan gå djupare in på detta. Förtroende/åtagande påverkas av olika indikatorer som kommunikation, gemensamma värderingar, opportunistiskt beteende, relationsfördelar och kostnad för avslut av en relation. Förtroende/åtagande vägdes sedan mot begreppet benägenhet att lämna för att se vilket samband de har till varandra.Undersökningen använder sig av en deduktiv ansats med ett positivistiskt synsätt. Denna studie baseras på en kvantitativ metod då det görs en enkätundersökning för att kunna besvara studiens hypoteser utifrån problemformuleringen. Sedan presenteras resultaten med hjälp av SPSS med bland annat en regressionsanalys och korrelationstest.Undersökningen görs i två steg för att besvara hypoterserna. I det första steget testas de olika indikatorerna till förtroende/åtagande för att se vilka av dessa som har störst påverkan på förtroende/åtagande och även för att se vilka andra samband som finns. Det visade sig att opportunistiskt beteende inte hade något samband och saknade tillförlitlighet till förtroende/åtagande. I det andra steget testas förtroende/åtagande till benägenhet att lämna sin bank för att se om det finns en koppling mellan dessa variabler. Resultatet visade att en kunds benägenhet att lämna sin bank påverkas av förtroende/åtagande som därigenom påverkas av de olika indikatorerna förutom genom opportunistiskt beteende. Studien har fem hypoteser som accepterades och en som förkastades. Detta resultat kan vara användbart för banker för att veta hur de ska agera mot sina kunder. Bankerna bör lägga fokus på hantering av ett kundmöte och även få kunden att känna tillit till sin bank.

  • 695.
    Zander, Lena
    et al.
    Uppsala University.
    Butler, Christina
    Storbritannien.
    Mockaitis, Audra
    Australien.
    Herbert, Kendall
    Australien.
    Lauring, Jakob
    Danmark.
    Mäkelä, Kristiina
    Finland.
    Paunova, Minna
    Danmark.
    Umans, Timurs
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    Zettinig, Peter
    Finland.
    Team-based global organizations: the future of global organizing2015In: The future of global organizing: progress in international business research / [ed] Verbeke, Alain, van Tulder, Rob, Drogendijk, Rian, Bingley: Emerald Group Publishing Limited, 2015, 10, p. 227-243Chapter in book (Refereed)
    Abstract [en]

    Purpose

    We propose team-based organizing as an alternative to more traditional forms of hierarchy-based organizing in global firms.

    Methodology/approach

    Advancements in the study of global teams, leadership, process, and outcomes were organized into four themes: (1) openness toward linguistic and value diversity as enhancing team creativity and performance, (2) knowledge sharing in team-based organizations, (3) the significance of social capital for global team leader role success, and (4) shared leadership, satisfaction, and performance links in global virtual teams.

    Findings

    We identify questions at three levels for bringing research on team-based organizing in global organizations forward. At the within-team individual level, we discuss the criticality of process and leadership in teams. At the between-teams group level, we draw attention to that global teams also need to focus on relationships and interactions with other teams within the same global firm, for example, when sharing knowledge. With respect to the across-teams organizational level, we highlight how bringing people together in global teams from different organizational units and cultures creates the potential for experiential individual and team-based learning, while making the firm more flexible and adaptable.

    Theoretical implications

    The potential of the relatively underexplored idea of global team-based firms as an alternative to hierarchy open up questions for empirical research, and further theorizing about the global firm.

    Practical implications

    Practitioners can learn about organizational, team, and individual challenges and benefits of global team-based organizing.

    Originality/value

    A century-old dominant organizational form is challenged when moving away from hierarchy- and hybrid-based forms of organizing toward team-based global organizing of work.

  • 696.
    Åberg, Millie
    Kristianstad University, School of Health and Society.
    Bestyrkande av hållbarhetsredovisningar.: en studie om sambandet mellan olika faktorer och bestyrkande.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the last decades the consciousness regarding sustainable development has grown. As a part of this growing consciousness some companies choose to implement sustainability work into their corporations. The companies that choose to do this can also report their sustainability work in a Sustainability report. But as well as with financial information there is an uncertainty regarding the reliability in the information, which could be fixed if the companies would let the sustainability report be assured by an independent third party. The assurance of sustainability reports are not as regulated as for the financial information, this is shown in that the assurance is voluntary and that there are different types of assurance providers.

    The purpose of this study was to see if certain factors influence companies concerning assurance of sustainability reports and concerning the type of assurance provider chosen. Do to the purpose of the study a quantative method was chosen, in which the data was collected through documents such as sustainability reports and annual reports from 2013.

    The data that was collected was then analyzed and tested in relations to the formed hypothesis regarding the corporate factors; profitability, size, use of GRI and industry. Corporate factors in companies that had assured their sustainability reports were; low profitability, a high number of employees, high number in sales and high number in total assets. The same factors were found in the companies that had chosen an auditor as assurance provider. Regarding the industries, it was not companies in social-and environmental industries that assured their sustainability reports but those industries did choose to hire an auditor as the assuranceprovider.

    Since similar studies regarding companies on Stockholmsbörsen are scarce, this study may contribute to further knowledge concerning assurance of sustainability reports for these companies.

  • 697.
    Åkesson, Amanda
    et al.
    Kristianstad University, School of Health and Society.
    Vu, Duy-An
    Kristianstad University, School of Health and Society.
    Secondhand shopping is (not) for all!: Generation Y's Consumer Behavior regarding seconhand shopping2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Swedish newspapers and media sites write that secondhand shopping is a growing consumption trend in today’s society. People’s consumer behavior affect their choice of purchasing brands and products, where secondhand shopping is a choice.

    The aim with this study is to explore and analyze college-aged Generation Y’s consumer behavior and attitudes towards subcultures and brand community in secondhand shopping. To conduct the research, we have used a qualitative method with a hermeneutic approach.

    The research was performed by using a model we called the Modified Identity Prism, which has been constructed and defined by us, based on Kaprefer’s (1997) Brand Identity Prism. With help of the Modified Identity Prism’s different facets, we have been able to understand and interpret Generation Y’s consumer behavior and the drivers for their opinions and attitudes toward secondhand shopping.

    The study shows that even though secondhand shopping is a growing consumption trend in the society, the majority of our respondents do not purchase products and brands secondhand. Empirical findings show that different factors affect consumer behavior in different ways, where consumers’ self-identity and the relationship to surroundings are significant key factors influencing consumer behavior. Furthermore, findings show that our interviewed students, overall, have negative attitudes to secondhand products.

    We have taken practical and social implications to consideration in our study. Our study contributes to a deeper understanding of college-aged Generation Y’s consumer behavior to secondhand shopping. Moreover, results of the study aims to be used as guidelines for companies with focus on secondhand consumption.

  • 698.
    Åkesson, Bengt
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Regeringen har sjösatt ett program mot skatteflykt och skatteundandragande2017In: Kristianstadsjournalen, no April, p. 46-Article in journal (Other (popular science, discussion, etc.))
  • 699.
    Östberg, Mattias
    et al.
    Kristianstad University, School of Health and Society.
    Österberg, Jakob
    Kristianstad University, School of Health and Society.
    CSR commitment in SMEs: a study on owners' perception of stakeholders2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Corporate social responsibility (CSR) is an important subject in business administration, and has been for many years. Over the past few years it has been become an increasingly debated topic. The CSR subject mainly focuses on multinational enterprises (MNEs), resulting in a research gap concerning CSR in small and medium size enterprises (SMEs). SMEs outline the majority of all companies on the European market; therefore, it is empirically interesting to further investigate how SMEs perceive CSR commitment.

    The purpose of this dissertation is to explain how CSR commitment of internal and external stakeholders influences CSR commitment in SMEs.

    The research was conducted with a quantitative survey. The data collected with the survey was tested and analyzed with both an explanatory and exploratory research strategy. Explanatory research was performed in order to test the derived hypotheses and explain the research question. Exploratory research was then performed in order to provide a further understanding of how SMEs view stakeholders and their CSR commitment.

    These two research strategies revealed that internal and external stakeholders influence CSR commitment in SMEs. However, SMEs perceive some stakeholders similarly because of their relationship with the company. There are three main concepts of CSR commitment: environmental, social and financial responsibility. Results showed that financial CSR is considered distinctly different from the two other measured CSR concepts. The theoretical contributions may be of importance to owners of SMEs and MNEs in order to gain a deeper understanding of CSR as a subject. Also, findings can help scholars interested in further researching CSR commitment in SMEs. The methodological contributions of this dissertation are of relevance for future research on the subject, since the developed instrument for measuring CSR commitment was successful. Without an established measure for this area, this instrument enables further development and thereby more valid research regarding CSR commitment and SMEs.

  • 700.
    Šmite, Darja
    et al.
    Blekinge Institute of Technology.
    Wohlin, Claes
    Blekinge Institute of Technology.
    Aurum, Aybuke
    University of New South Wales.
    Jabangwe, Ronald
    Blekinge Institute of Technology.
    Numminen, Emil
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Offshore insourcing in software development: structuring the decision-making process2013In: Journal of Systems and Software, ISSN 0164-1212, E-ISSN 1873-1228, Vol. 86, no 4, p. 1054-1067Article in journal (Refereed)
    Abstract [en]

    A variety of new forms of business are enabled through globalization and practiced by software organizations today. While companies go global to reduce their development costs, access a larger pool of resources and explore new markets, it is often assumed that the level of delivered services shall remain the same after implementing the sourcing decisions. In contrast, critical studies identified that global software development is associated with unique challenges, and a lot of global projects fail to mitigate the implications of a particular global setting. In this paper we explore offshore insourcing decisions on the basis of empirical research literature and an empirical field study conducted at Ericsson. By analyzing decisions in two different cases we found that each offshore insourcing decision consisted of deciding what, where, when, how and why to insource. Related empirical research and field observations suggest that not all combinations are successful and alignment between different decision points has thus a prominent role. To address these concerns we built an empirically-based insourcing decision structure, which outlines a logical path through the decision options and helps selecting an offshore insourcing strategy that targets creation of the necessary alignment. The key element of the proposed approach is a structured and well-defined decision-making process, which is intended to support managers in their decision-making. The usefulness of the proposed approach is evaluated in an additional empirical case of a new offshore insourcing decision.

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