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  • 1.
    Abazi, Dafine
    et al.
    Kristianstad University, Faculty of Business.
    Ali, Ahmed
    Kristianstad University, Faculty of Business.
    Conformity pressure and auditors’ judgement: How peers affect one another in audit firms in Sweden?2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Although gazillion of studies have been conducted regarding what influences auditors’ judgment, few studies examined the impact of conformity pressure on auditors’ judgment. Despite the few attempts to discover this area, different results rendered from these studies.The purpose of this study is to explain how the conformity pressures affect auditors’ judgement. The effect of other factors was taken into consideration such as professional commitment, Locus of control and the characteristics of Swedish culture. The method was quantitative using data collected by surveys sent to auditors working in big-four and non-big-four audit firms.The findings show that conformity pressure does not affect the judgment of the Swedish auditors.The limitations of the study are the number of responses received through the survey and the difficulty of accurately target the Swedish auditors.

  • 2.
    Aganovic, Adi
    Kristianstad University, Faculty of Business.
    Revisorns betydelse vid kreditbedömning; sett ur bankens perspektiv: effekten av en avskaffad revisionsplikt2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Den 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige med avsikt att underlätta villkoren för de minsta företagarna. Kraven för frivillig revision är att företagen inte överstiger mer än ett av följande värden; högst tre anställda, nettoomsättning på högst 3 miljoner kronor och balansomslutning på högst 1,5 miljoner kronor. Syftet med en revisor var att denne skulle generera trygghet och trovärdighet både internt och externt. Internt i företaget som har reviderats samt även externt för att minska osäkerheten för bolagets intressenter och att förstärka den finansiella informationen som tillförlitlig. Trygghet och trovärdighet används ofta gentemot banker vid kreditbedömning. Syftet med studien är att undersöka revisorns betydelse för bankernas kreditbedömning sju år efter att revisionsplikten avskaffats. Vilken betydelse har den för småföretag i Sverige sett ur bankernas perspektiv? Utöver revisorns betydelse vill jag studera vilka faktorer banker utgår ifrån när man gör sin kreditbedömning av småföretag och om det finns svårigheter kring kreditbedömningen. Utifrån en kvalitativ studie har sex banker/kreditgivare intervjuats där empiri samlats in för att svara på dessa forskningsfrågor. Studien visar att revisorn har betydelse vid bankernas kreditbedömning av småföretag efter avskaffandet av revisionsplikten. Revisorn fungerar som en kvalitetsstämpel där banken kan känna sig trygg i att siffrorna från den kvantitativa informationen stämmer samt att det skapar ett förtroende mellan kreditgivare och kredittagare. 

  • 3. Aleksandrov, E
    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.
    Bourmistrov, G
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of intitutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    More than 30 years have passed since first calls to see accounting as social and institutional practice (Burchell et al., 1980; Hopwood, 1987; Hopwood & Miller, 1994). During these years, a significant number of theories have been striving to extend and challenge the hegemony of particular ways of seeing accounting (Jacobs, 2012) with acknowledging the need for inter-disciplinary approach and theoretical pluralism in contemporary studies. Within this theoretical pluralism, the institutional theory was recognized as one of the dominating theories in accounting research during last decades (Jacobs, 2012; Lounsbury, 2008; Modell, 2015).

    However, despite acknowledging the paradigmatic developments of institutional theory into several streams in organisational science (DiMaggio, 1988; Lawrence et al., 2009, 2011; Oliver, 1991; Thornton et al., 2012), few attempts were done to make a separate review of these  streams and their value for accounting literature (Modell, 2009). Here, influential work of Lounsbury (2008) rather reflected organizational science literature with seeing accounting as a context which can give crucial insights into institutional and practice theories rather than vice versa. Jacobs (2012) in his study of theoretical pluralism in accounting research during 1992-2008 acknowledged the institutional theory domination but made few reflections on its progressions and implications for seeing accounting as social and institutional practice. And finally, more recent studies of Modell and his colleagues (Modell, 2015; Modell et al., 2017) made overviews of two streams of institutional theory (e.g. logic and work) and institutional theory combination possibility with other theories. While giving the valuable insights into understanding of issues related to theories combinations in accounting, these studies hardly review the accounting literature related to institutional theory streams which were criticised for apolitical nature but at the same time acknowledged as self-sufficient.

    Therefore, it seems that current studies rather ignore or criticize specific institutional theory streams, jumping into possible theory combinations agenda without revealing the value of these streams for accounting research. Such tendency may potentially lead to marginalization of accounting knowledge (Jacobs, 2016; Jacobs & Cuganesan, 2014) with the use of these streams under the quest for contribution to the interdisciplinary literature.

    In this regard, this paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. But at the same time, but their application, especially in a combined form,  can also raise criticalities within theoretical pluralism agenda. Therefore, we construct our research questions as:

    • How have the emerging stream of institutional theory (IL, IE and IW) been used by accounting scholars?
    • How have these streams influenced accounting research?
    • What could be done in the future accounting research using emerging streams  of institutional theory?

    In order to answer these research questions, we compile a structured literature review (Massaro et al., 2016) of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). As a frame for analysis of the paper, we use conceptual clarification and analytical framework proposed by Lukka and Vinnari (2014) who made a distinction between domain theory and method theory in order to capture the relations between common knowledge about accounting as a social practice and the theories used to extend this knowledge. Applying to our paper, domain theory refers particularly to a set of knowledge about accounting as social and institutional practice. Method theory (i.e. IL, IE, IW) is a meta-level conceptual system, which can offer alternative perspectives and add new understanding/insights into domain theory. Following this analytical distinction, we examine the way how current accounting literature utilizes the selected institutional streams in domain-method dimension, how the theory or their combination (if any) are justified and used in a flow of argument for understanding of accounting practice.

     

  • 4.
    Aleksandrov, Evgenii
    et al.
    Norge.
    Bourmistrov, Anatoli
    Norge.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Nord University.
    Participatory budgeting as a form of dialogic accounting in Russia: actors' institutional work and reflexivity trap2018In: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 31, no 4, p. 1098-1123Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment's development, the institutional work was trapped by various actors' individual reflexivity forms and in this way limited PB's dialogic potential. Originality/value The study shows the importance of understanding and managing individuals' reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

  • 5.
    Alfakir, Tammam
    et al.
    Kristianstad University, Faculty of Business.
    Abdullah, Saleh
    Kristianstad University, Faculty of Business.
    “Auditors’ journey to the top”: The case of Sweden2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Promotion to partner has always been a future goal for auditors, still becoming a partner is not an easy task, and it has many requirements, and since the audit profession is a sensitive profession and it concern everyone in the society, and since partners are the most important capital that audit firms have, so that is why we thought it is very important to investigate how this position can be reached?This research has a qualitative methodology and has interviews and internal documents as research strategy. The research consist of 7 interviews varied between authorized auditors who are still working in auditing firms or left it before becoming partners, partners and HR, the interviews were performed personally via phone or face to face.The findings are based on semi structured interviews and internal documents. There is significant effect between profitability and promotion to partner beside many more aspects such as Reputation, personal characteristics, promotion systems, personal branding, overtime, industry specialized, education and gender, but being profitable was the most important one.

  • 6.
    Alfredsson, Anton
    et al.
    Kristianstad University, Faculty of Business.
    Thuvesson, Emelie
    Kristianstad University, Faculty of Business.
    Värdet av revisorn: Branschtillhörighet som en förklarande faktor för klientföretagets uppfattade kärnvärde och mervärde2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor.

    The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries.

    The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor.

    The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.

  • 7.
    Alftén, Isabelle
    et al.
    Kristianstad University, Faculty of Business.
    Håkansson, Sofia
    Kristianstad University, Faculty of Business.
    Revisorns bedömning av fortsatt drift: en kvalitativ studie om faktorer som kan påverka revisorns bedömning av fortsatt drift2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Skandaler inom revisionsprofessionen har lett till en ökad kritik mot revisorer, eftersom deras förmåga att upplysa om problem med fortsatt drift ifrågasattes. I revisionsberättelsen ska revisorn uttala sig om det föreligger tvivel till fortsatt drift, vilket är ett stort ansvar eftersom det handlar om en bedömning av framtida händelser. Forskning visar att bedömningar av fortsatt drift mellan byråer skiljer sig åt beroende på olika faktorer som kan påverka revisorns bedömning. Detta leder till en nyfikenhet för vilka faktorer som kan påverka revisorns bedömning av fortsatt drift.

    Syftet med studien är att identifiera revisorer i olika revisionsbyråers tillvägagångssätt vid bedömning av fortsatt drift för att skapa en ökad förståelse för vilka faktorer som kan påverka en revisors bedömning av fortsatt drift.

    Studiens ansats är abduktiv där teorin utgår ifrån revisorns bedömning av fortsatt drift, men som vidare innehåller teorier som kan förklara och hjälpa till att tolka hur revisorn fattar sitt beslut om fortsatt drift. För att få ytterligare förståelse har semi-strukturerade intervjuer utförs med auktoriserade revisorer på olika revisionsbyråer. Empirin från intervjupersonerna resulterar i nya iakttagelser i form av de berättelser revisorerna ger om sin kunskap och erfarenhet av fortsatt drift.

    Slutsatsen av denna studie är att de olika faktorer som påverkar revisorns bedömning av fortsatt drift är byråstorlek, klientportfölj, kunskap, erfarenhet, specialistpersonal, beslutsstöd, användning av beslutsstöd, samt lagar och standarder.

  • 8.
    Ali, Ahmed
    et al.
    Kristianstad University, Faculty of Business.
    To, Sally
    Kristianstad University, Faculty of Business.
    Internrevision: En studie om internrevisionens roll och förväntade värde2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An internal audit strives to create value and improve the business of a company. On behalf of the board of directors, the aim of an internal audit is to review and make recommendations on the company's internal controls, risk management and governance. The internal audit is not mandatory for most organizations. The internal audit has changed due to organizations' changing needs. Previous research indicates that the primary stakeholders are the management, the board of directors and the audit committee. The purpose of this paper is to create an understanding of the role and expected value of the internal audit in organizations. The study is based on qualitative research and a deductive research strategy with inductive elements. A qualitative case study survey has been conducted on MKB, complemented by further interviews on other companies to support the study. In order to create a better understanding, the study has been based on semi-structured interviews. In conclusion the size of the companies affects the size and scope of the internal auditing activities. The review of internal control and risk management are covered by most companies' internal audit. In several cases the internal audit reports to the management as the first instance. An internal audit adds value to organizations by serving as a quality assurance system. The expectations of internal audit's internal stakeholders can depend on the extent internal stakeholders are involved in deciding what to review.

  • 9.
    Alm, Ia
    et al.
    Kristianstad University, Faculty of Business.
    Lundström, Nicole
    Kristianstad University, Faculty of Business.
    Hur platt kan det vara?: En studie om seniorers förståelse av skeumorfism och platt design inom e-hälsa2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The vast progress of digitization creates problems for the seniors who find it hard to keep up with modern technology development. At the same time, the Swedish government has set itself the goal of digitizing health care by 2025. In connection with the trend of using flat design in digital platforms, the situation of seniors is further complicated and may have a negative effect in expanding the digital divide.

    Previous research shows that the style of the flat design is more difficult to understand than the traditional, skeuomorphic design previously used, as flat design lacks affordances. The aim of this thesis has been to investigate whether flat design is more difficult for seniors to understand than traditional skeuomorphic design, as well as how the design principle affordance could solve the problem of understanding flat design.

    The thesis has been guided by the question: How are seniors' understanding of flat design compared to traditional design in the context of websites and what significance does affordance have to support their understanding? To answer the question, a quantitative questionnaire survey and a qualitative observation study have been conducted to investigate the variables of the question based on previous theories. The result shows that affordance does not seem to affect how seniors understand a design interface. On the other hand, indications suggest that design principles such as visual clues, or signifiers, are important to consider when designing for a senior audience design. 

  • 10.
    Andersson, Eric
    et al.
    Kristianstad University, Faculty of Business.
    Jeppsson, Johan
    Kristianstad University, Faculty of Business.
    Goodwill som en resultatjusterare: påverkar ledningens handlingsutrymme redovisningen av goodwill?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Since year 2005 all Swedish listed companies has to present their financials and accountingaccording to the standard IFRS. This has allowed the management to make subjectiveinterpretations, which in turn has elaborated opportunities to influence the accounting. Thosepossibilities can be explained by Agency Theory and Positive Accounting Theory, which presumethe management acting opportunistically, in order to maximize self-interest. Management tend tomanipulate companies accounting, whereof goodwill can be used as an adjuster of results.The thesis disambiguate how management discretion affect companies accounting of goodwill,contingent of the organizational level. The thesis hypothesis elaborates thru factors of theorganizational level, which are also tested in order to see how the variables affect businesscorporations accounting of goodwill. A positive research philosophy is used in order to analyze thethesis purpose. The data collection has been accomplished using the company's annual reports.The thesis results indicates that the higher debt and stronger concentration of ownership, the lessamount goodwill is accounted. If companies has a lower debt and weaker concentration ofownership, it increases management discretion and thereby a potentially higher amount of goodwill.The thesis contribute to knowledge about managing goodwill and that management discretion hasa potentially impact on the accounting of goodwill. Finally, the thesis contributes to increasedopportunities to compare the thesis results with previous studies, which may result in the ownersbeing able to get more knowledge of how they best reduce management discretion and itsopportunistically decisions.

  • 11.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Broström, S
    University of Gothenburg.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Norge.
    Putting social sustainability into practice: close the gap an get lost in translation2018Conference paper (Other academic)
    Abstract [en]

    The purpose of this paper is to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices at the city level. An extensive ethnographic study was conducted focusing on how social sustainability, as defined in the smart strategy of the city of Gothenburg, was first translated and then turned into practice. Through the lens of Actor Network Theory, findings reveal that the translation of a smart city strategy aimed at ensuring social sustainability depends on how the actors involved at various organisational levels interpret the concept of social sustainability and work to translate it into practice. Such translation takes different  directionsand may lead to a transformation of the concept itself which becomes foggier over time.

  • 12.
    Argento, Daniela
    et al.
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Peda, Peeter
    Finland.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: the case of Estonia2018In: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 38, no 1, p. 39-49Article in journal (Refereed)
    Abstract [en]

    In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smoothyet gradualadoption of International Public Sector Accounting Standards-compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

  • 13.
    Augustinsson, Sören
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för arbetsliv.
    Ericsson, Ulf
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research Platform for Collaboration for Health. Kristianstad University, Faculty of Business, Avdelningen för arbetsliv.
    Nilsson, Henrik
    Linnaeus University.
    Making sense of assignment: on the complexity of being a school leader2018In: NJCIE, Vol. 2, no 2-3, p. 149-164Article in journal (Refereed)
    Abstract [en]

    he primary aim of this paper is to narrow down the description of how school leaders interpret the assignment (the task) and identify the markers for how they look upon the conditions of doing a good job in Sweden. The aim is in the context of practice-based and process-oriented research. We use complexity and complexity theories to frame the emerging practice of leading and organizing. This is in contrast to technocratic homogenization—that is, law texts, steering documents, documentation, standardized methods, planning, and ceremonies. A questionnaire was conducted with three open questions (n=363 out of a possible 548 participants) and four focus groups (n=21). Complexity, dilemmas, and inconsistency emerge in the respondents’ answers the closer they are to everyday action. The results show that complexity theories put focus on a conflict between the image of schools as complicated and complex. Complicated is accompanied by generalizing and weak contextualizing of control systems, standardized methods, planning, law texts, and evidence-based education—that is, the concept of technocratic homogenization. Complexity theories emphasize the life in organizations, everyday practice as leaders, and a conflict between weak and robust contextualizing from the perspective as practice-based and process-oriented research.

  • 14.
    Bacetic, Oliver
    et al.
    Kristianstad University, Faculty of Business.
    Persson, Adam
    Kristianstad University, Faculty of Business.
    Service quality and its effect on customer satisfaction in online-banking: A quantitative study about the relationship between service quality and customer satisfaction2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The continuous development and expansion of online-banking have significantly changed the way of conducting banking errands. The traditional bank is gradually perishing as online-banking takes over, leading customers and banks to acquire new ways of communicating. Self-service technology and customer needs have changed the relationship between banks and their customers from physical to digital. Online-banking relationships were established to create interest for long-term relations to avoid the cost of acquiring new customers.

    How service quality factors within online-banking affect customer satisfaction have become relevant to study as it contributes to a bank’s performance. Where the performance increases the chances of competitive advantages such as a bigger market share and long-term success in the banking industry.

    The purpose of this thesis is to explain how service quality within online-banking affects customer satisfaction, using service quality factors from the e-SERVQUAL, SSTs and TAM. A quantitative method based on relevant theories were used through a positivistic and a deductive research approach in order to test the study hypotheses. The result of this study is based on 110 respondents. The result presents a positive relationship between service quality and customer satisfaction, as Technology and Fulfilment contributed the most and Reliability the least to customer satisfaction.

  • 15. Baglioni, Simone
    et al.
    Chabanet, Didier
    Persson, H. Thomas R.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för arbetsliv.
    The rise of social enterprises and social entrepreneurship in Western Europe2018In: Social entrepreneurship and social innovation: ecosystems for inclusion in Europe / [ed] Mario Biggeri, Enrico Testi, Marco Belluci, Roel During, H. Thomas R. Persson, Milton Park, Abingdon, Oxon, UK: Routledge, 2018, 1, p. 24-37Chapter in book (Refereed)
  • 16.
    Bartocci, Luca
    et al.
    Italien.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mauro, Sara Giovanna
    Italien.
    Towards a hybrid logic of participatory budgeting2018In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666Article in journal (Refereed)
    Abstract [en]

    Purpose

    Participatory budgeting (PB) is considered a suitable tool for supporting and promoting citizen engagement in government work. Previous studies of PB have deeply investigated its design and effects, but paid little attention to the underlying logics of adopting and implementing PB. The purpose of this paper is to, accordingly, investigate the development over time of the institutional logics of PB and attempt to explain their effect on PB.

    Design/methodology/approach

    Using a longitudinal multiple case study design, this research analyzes the evolution of institutional logics over time and across five municipalities in Italy. The analysis integrates documents with interviews conducted at two times to investigate the evolution of PB logics.

    Findings

    The development of PB is characterized by the spread of two emerging logics—i.e. managerial and community-building logics—that replace or coexist with the traditional political logic. Indeed, these different logics can coexist within governments, with different degrees of conflict or coexistence, resulting in what can be considered a hybrid logic.

    Research limitations/implications

    Although the number of examined cases is limited, this research elaborates an original conceptual approach and provides new insights that could help in better designing and implementing PB.

    Originality/value

    This research builds knowledge of PB by shedding light on its different logics, linking them to diverse specific models of PB and exploring their changes over time.

  • 17.
    Beijner, Magdalena
    et al.
    Kristianstad University, Faculty of Business.
    Wahldén, Johan
    Kristianstad University, Faculty of Business.
    Hur hanteras stressen som tidspress medför?: en kvalitativ studie inriktad på strategier för att hantera stress inom revisionskontexten2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 18.
    Benc, Rebecca
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Lind, Michaela
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Väsentlighet: vilka kvalitativa faktorer påverkar revisorns bedömning?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 19.
    Bengtsson, Emelie
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Tunér, Sofia
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mervärdet av revisorn ur ett klientperspektiv: hur uppfattar klienten sin relationstyp med revisorn?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

     

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

     

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

     

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

  • 20.
    Biggeri, Mario
    et al.
    Italien.
    Testi, EnricoItalien.Bellucci, MarcoItalien.During, RoelNederländerna.Persson, H. Thomas R.Kristianstad University, Faculty of Business, Avdelningen för arbetsliv. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Social entrepreneurship and social innovation: ecosystems for inclusion in Europe2018Collection (editor) (Other academic)
    Abstract [en]

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

  • 21.
    Bojan, Kobalsic
    et al.
    Kristianstad University, Faculty of Business.
    Musonda, Lilian
    Kristianstad University, Faculty of Business.
    Quantitative study III: what makes foreign students happy?2018In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, p. 155-177Article in journal (Other academic)
  • 22.
    Boman, Anton
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kullander, Jesper
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kundnöjdhet - en kontantfråga: kundnöjdhetens påverkan av grad av kontanthantering2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 23.
    Boström Andersson, Jesper
    et al.
    Kristianstad University, Faculty of Business.
    Nygren, Jonas
    Kristianstad University, Faculty of Business.
    Security Theater i digitala applikationer: En illusion för att förstärka känslan av säkerhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 24.
    Broberg, Pernilla
    et al.
    Linköping University.
    Ponamarev, Yuliya
    ESADE.
    Umans, Timurs
    Linnaeus University.
    Karlsson, Karoline
    Kristianstad University, Faculty of Business.
    Vinberg, Emmy
    Kristianstad University, Faculty of Business.
    Commercialization of audit firms and auditors’ subjective well-being2018Conference paper (Refereed)
  • 25.
    Broberg, Pernilla
    et al.
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Umans, Timurs
    Kristianstad University, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Skog, Peter
    Baker Tilly Saxos AB Helsingborg .
    Theodorsson, Emily
    Swedish Tax Authority .
    Auditors’ professional and organizational identities and perceived commercialization in auditing firm2018In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    Abstract [en]

    Purpose

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

    Design/methodology/approach

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

    Findings

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

    Originality/value

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

  • 26.
    Brorstrom, Sara
    et al.
    Gothenburg University.
    Argento, Daniela
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Thomasson, Anna
    Lund University.
    Almqvist, Roland
    Stockholm University.
    Translating sustainable and smart city strategies into performance measurement systems2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 38, no 3, p. 193-202Article in journal (Refereed)
    Abstract [en]

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

  • 27.
    Bruhn, Alina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Hesselroth, Marcus
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Market Orientation: the effect of TMT shared leadership and perceived contextual discretion2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

  • 28.
    Bruhn, Alina
    et al.
    Kristianstad University, Faculty of Business.
    Hesselroth, Marcus
    Kristianstad University, Faculty of Business.
    Quantitative study II:: what makes foreign students happy?2018In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, p. 131-154Article in journal (Other academic)
  • 29.
    Buonocore, Alfredo
    et al.
    Kristianstad University, Faculty of Business.
    Iqbal, Sumeera Bano
    Kristianstad University, Faculty of Business.
    Nature of relationships between stakeholders and family business: Empirical evidence from small hospitality business in Italy2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

  • 30.
    Bång, Felix
    et al.
    Kristianstad University, Faculty of Business.
    Persson, Niklas
    Kristianstad University, Faculty of Business.
    Kommunal redovisning: redovisning av nöjda invånare2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

  • 31.
    Chow, Danny S.L
    et al.
    England.
    Pollanen, Raili
    Canada.
    Rachel, Baskerville
    New Zealand.
    Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Danmark.
    Usefulness of consolidated government accounts: a comparative study2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302Article in journal (Refereed)
    Abstract [en]

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

  • 32.
    Cronhag, Jacob
    et al.
    Kristianstad University, Faculty of Business.
    Pilebäck, Mattias
    Kristianstad University, Faculty of Business.
    Ett modernt sätt att vinna poäng: Hållbarhetsredovisning i svenska elitfotbollsklubbar2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

  • 33.
    Culasso, F
    et al.
    Italien.
    D, Truant
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    To what extent can a business model be disclosed in the integrated report?2018Conference paper (Other academic)
    Abstract [en]

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

     

  • 34.
    Czarnotta Westerlund, Sophie
    et al.
    Kristianstad University, Faculty of Business.
    Vörén, Isabelle
    Kristianstad University, Faculty of Business.
    Is it time to share?: a qualitative study of consumers’ attitudes and engagement on platforms in the sharing economy2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 35.
    Ekdahl, Pauline
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Magnusson, Charlotte
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Revisionsbyråernas etiska koder, levande eller döda dokument?: en kvalitativ fallstudie om hur etiska koder används för att säkerställa revisorns oberoende2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Historically, a number of scandals have been noted where auditors have been dependent on their clients. Although external actions such as legislation and regulation have evolved over time, the recurring problem of independence indicates that further actions may be needed. We have therefore chosen to look at the problem by focusing on the internal actions of the audit firms. The purpose of the study is, therefore, to understand how leading audit firms work with ethical codes as a control tool to ensure the auditor independence. To be able to understand the work, we look at how ethical codes are implemented in organizations and how they are used in the daily work.

     

    Based on a management control perspective, a qualitative case study has been executed. Semi-structured interviews have been used as a method to collect data. In total, six employees from two of the leading audit firms have been interviewed. With an abductive approach, the theoretical framework has been underlying, while the analysis still allowed new angles.

     

    The conclusions of this study are that audit firms incorporate the external rules into their internal codes of ethics and that the codes are implemented in organizations through the management control systems culture, action and personnel control. The ethical codes are implemented in the daily work and become a part of the organizational culture, integrated into systems and processes and guide the recruitment process. Audit firms thereby ensure the auditor independence by using ethical codes as a part of the control systems.

  • 36.
    Ekman, Julia
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för design.
    Falkenberg, Tea
    Kristianstad University, Faculty of Business, Avdelningen för design.
    Produktvisualisering av skor på webben: en studie om interaktion och användarupplevelse vid produktpresentationer online2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vid design och utveckling av produktpresentationer på e-handelsplatser är användarupplevelse en viktig aspekt som bör tas hänsyn till. Eftersom att digitala designers behöver förstå användarens behov vid digitala gränssnitt bidrar denna studie med information om användares krav för bäst uppfattning och navigation vid e-handels presentationer. I denna kandidatuppsats har användarupplevelser av olika visuella och statiska produktpresentationer, inom olika ehandelsplattformar undersökts, där formaten 2D bild, video, 360° och 3D är de format som harstuderats. Undersökningen har avgränsats till en specifik skomodell av märket new balance  därstudien har utforskat användares upplevelser av interaktioner och navigering med de olika alternativen av produktpresentationerna. Studien genomfördes med hjälp av en förundersökning i form av en enkätundersökning följt av en huvudundersökning innehållande en think-aloud observation samt intervju. Studien undersökte vilka presentationssätt som kan öka kundens förtroende samt ge användaren bäst verklighetsuppfattning av skon i ett e-handelssammanhang. Studien har bidragit till informativa gränssnitt vid design av e-handelssidor. Undersökningens resultat visade att användarnas upplevelser av statiska 2D bilder i kombination med visuell video, genererade tyngst information om produkten. Både vad det gäller material och helhet av skons utseende.

  • 37.
    Elsheikh, Esam
    Kristianstad University, Faculty of Business.
    Management Control Systems & Performance Measurement Systems in Hybrid Organizations: The case of The Swedish Municipal Housing Corporations2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Municipal housing companies (MHCs) can be seen as hybrid organizations, operating under multiple institutional logics that are likely in tension with each other. Measuring the performance of hybrid organizations is a much harder exercise than measuring the performance of pure public or pure private entities. There is a lack of research in this area. To fill this gab van Helden and Reichard’s (2016a) proposed a framework that assigns typical characteristics to PMS in hybrids. The authors call for empirics to test the framework. Accordingly, the first purpose of the thesis is to test the hypotheses of this framework in practice, using a case study approach of two MHCs, MKB AB and LKF AB. The second purpose is to shed light on challenges, conflicts and even propose solutions for MCS/PMS. The thesis ended up by proposing a conceptual model for MCS/PMS that aims to reconcile conflicting goals and logics. The model integrates strategic management control tools (BSC and ERP) to support strategy implementation and formulation as well as to reconcile the different interests of the various stakeholders.

  • 38.
    Embla, Stenström
    Kristianstad University, Faculty of Business.
    Konceptdriven designforskning för onlinedejting: En studie om att främja användarupplevelsen av matchningsprocessen på Tinder2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The amount of mobile dating applications are steadily rising and Tinder dominates as the most popular mobile dating application in Sweden. However, the matching process of Tinder has been criticized as the interface makes it very easy for the users to make mistakes.

    The purpose of this thesis is to investigate the matching process of the mobile dating application Tinder and create a new concept using the method Concept-driven design research. With the help of Concept-driven design research the new concept is being developed according to a methodological guide where the author is working to review criticism and set it against a research background to find solutions that improve usability. The author creates a design to show the concept in its entirety and test the concept against established Tinder users to evaluate the user experience of the new concept.

    As a result, the participants felt that the new concept was easy to understand, that it reduced the number of mistakes during the matching process and that the new concept was more useful than Tinder. The new concept keeps the backbone of Tinder but adjusts the application based on criticism to provide a better usability by basing all the changes on a scientific background with design principles and design guidelines for good usability. The conclusion presents a new concept based on a research background that promotes the user experience by offering an interface that is more useable than the interface offered by Tinder today.

  • 39.
    Eneberg, Matilda
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Scortea, Johanna
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Brand new Image: a case study of engagement on Instagram during Melodifestivalen in Kristianstad2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Place branding is complex, and marketers need to find new ways in order of place branding. This thesis concerns communication on social media during an event, and its influence of place brand image. Place brand image is a very wide and complex concept. Therefore, this thesis focuses on three place attributes, namely, people, place, and pulse.

     

    The research purpose is to explore engagement on social media and how that may influence a place brand image. The thesis focuses on visual content in frame of Instagram feeds during an event. The context of this thesis is a case study of Melodifestivalen in Kristianstad. Through a qualitative research approach, Instagram posts were selected and analysed. Moreover, two focus groups were conducted to gain an additional perspective of how the participants perceptions of the city image communicated on Instagram and how the selected Instagram posts may contribute to the image of Kristianstad.

     

    Findings reveal that a city gains attention during an event to promote the city. By using an event as a marketing tool influence a place brand image to a favourable place by representing a allured city centre. Furthermore, the findings reveal that content created during an event is beneficial for a city.  This thesis adds insights to the field of event marketing being used as place branding. The main contribution of this thesis is understanding that an event can successfully be used as a marketing tool to influence a place brand image by stimulating engagement on Social media. 

  • 40.
    Engdahl, Ebba
    et al.
    Kristianstad University, Faculty of Business.
    van der Bilt, Jacqueline
    Kristianstad University, Faculty of Business.
    Kommunal revision: Den outforskade relationen mellan förtroendevalda och externa revisorer2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The municipal audit system in Sweden consists of political appointed and external auditors that together audit the municipality's accounts and management. The municipal council elects politically appointed auditors, which are assisted by external auditors in order to fulfill their assignment according to the Swedish municipal law. The majority of the municipalities acquire external auditors from PwC, KPMG or EY. The relationship between the political and the external auditors is unexplored and the purpose of this thesis is to investigate the relationship between the political and the external auditors, and examine how the cooperation works and to whom the audit system creates value for. 

    Three political auditors and four external auditors from three municipalities were interviewed. Based on the empirical material, three aspects of the relationship have been identified: the origin of the relation, the relationship's configuration and the relationship's final output. The relationship begins when the municipality selects an external audit firm. The relationship's configuration is influenced by five elements: reliance, competence, independence, earlier work performance and trust. The political auditors experience a high level of confidence in the work made by the external auditors, as the external auditors construct the audit reports on behalf of the political auditors. Competence, independence and earlier work performance have an impact on the extent of reliance and trust is of great importance for an effective collaboration. The output of the relationship is an audit report that is intended to be of value for both the council and the public. 

  • 41.
    Ergeer, Gustaf
    et al.
    Kristianstad University, Faculty of Business.
    Sigfridsson, Fredrik
    Kristianstad University, Faculty of Business.
    Brand new knowledge: how knowledge-intensive startups use social media to build their corporate brand2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Building a corporate brand is as a crucial resource for the survival of companies. Social media as a tool for branding practices has been emphasized in research about startups. In such research, less focus is on certain groups of startups, such as Knowledge-intensive startups (KI Startups). This is peculiar as such startups differ in societal contributions and how they are constituted. Thus, as social media branding practices might enhance the survival rate, it is important to extend this research about KI startups. 

     

    The purpose of this thesis is to understand how and why KI startups in Sweden use social media to build their corporate brands in regards of four different branding elements.

     

    The thesis has an exploratory and interpretivist philosophy with an abductive approach. A qualitative method was chosen to collect the empirical data. Firstly, a pilot study which contained a questionnaire was sent to a sample of KI startups to attain an initial understanding of the field. Secondly, semi-structured interviews with six KI startups were conducted for a main study.

     

    The findings indicate that the interviewed KI startups use social media to build brand awareness, influence and engage customers, attract new employees, and to build reputation. The findings also indicate that some KI startups use social media to attain a credible and knowledgeable brand perception. 

     

    Our findings may help other KI startups when choosing a social media channel, and what content to post in the brand building process. Suggestions for further research are a similar, but more extensive study in Sweden, or a study in a country that is different to Sweden.

  • 42.
    Ericsson, Ulf
    et al.
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Research Platform for Collaboration for Health. Kristianstad University, Faculty of Business, Avdelningen för arbetsliv.
    Bengtsson-Tops, Anita
    Kristianstad University, Research Platform for Collaboration for Health. Kristianstad University, Faculty of Health Science, Avdelningen för sjuksköterskeutbildningarna och integrerad hälsovetenskap.
    Working with stories: Street-Level bureaucrats and their work with individuals with psychiatric disability exposed to interpersonal violence2017In: Journal of Social Work in Disability & Rehabilitation, ISSN 1536-710X, E-ISSN 1536-7118, Vol. 16, no 3-4, p. 325-346Article in journal (Refereed)
    Abstract [en]

    The focus of our attention is the meeting between street-level bureaucrats and individuals with psychiatric disability exposed to interpersonal violence. Based on eleven interviews, we illustrate how stories are understood, used and made meaningful to the street-level bureaucrat. The contribution of this article is first of all that of being a framework, from a storytelling point of view, for the work and organizational experiences of street-level bureaucrats. Secondly, by paying attention to the story part of these relationships, we can better understand the situation of individuals with psychiatric disability exposed to interpersonal violence given their interaction with different street-level bureaucrats.

  • 43.
    Eriksson, Isa
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för design.
    Westergren, Fanny
    Kristianstad University, Faculty of Business, Avdelningen för design.
    Smartphone-kalendrar inom “Personal Ecology of Artifacts”: En studie kring akademiska studenters planering av tid med hjälp av smartphone-kalendrar2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    I den här studien har vi undersökt användbarheten av smartphone-kalendrar i förhållande till högskolestudenters “Personal Ecology of Artifacts”. Eftersom den tekniska utvecklingen går snabbt framåt behövs ny forskning för att fylla den kunskapsluckan om smartphone-kalenderns design för tidsplanering, vilket vi utforskar på akademiska studenter. Vårt syfte med undersökning är att kartlägga vad det är som fungerar, respektive inte fungerar med de smartphone-kalendrarna som används hos studenter. För att ta reda på det har vi genomfört en kvalitativ undersökning där vi höll i en fokusgrupp. De positiva och negativa egenskaperna som vi har sett i användbarheten utifrån vårt empiriska material, är det vi slutligen kommer att presentera

  • 44.
    Eriksson, Jennifer
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Henriksson, Johanna
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Beware. Your good intentions might just come back to haunt you: an exploratory study examining sensitive CSR initiatives’ influence on brand image2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The refugee crisis is a current and wildly debated topic in the Swedish society today. As a result, companies that engage themselves in the topic experience both positive and negative reactions. Theory suggests that CSR initiatives in a western context suffer a greater risk of being interpreted as political. However, research on political CSR’s influence on brand image is scarce.    

     

    The purpose of this thesis is therefore to explore if brand image is influenced differently when companies engage in sensitive issues than with other CSR initiatives. In order to do so, a conceptual framework was developed through an extensive literature review of previous theorization about political CSR and brand image. A qualitative approach were implemented using an exploratory design, applied on an experimental method using online focus groups. 

     

    The findings suggest that when CSR becomes politically sensitive, stakeholders have a hard time to see the purpose of the initiative. They question whether the company is involved because of genuine interest. When an initiative’s genuineness is questioned the positive responses in regards to brand image, weakens. This genuineness is determined by four themes: self-interest, consistency, public celebration and sensitivity. However, the results in this thesis are somewhat inconclusive making it difficult to determine whether there is a difference between sensitive CSR and other CSR. The fictitious cases, however, indicate that there are differences relating to all four themes, however, the real cases cannot verify this.

     

     For future research we suggest three different options. Firstly, to examine the relation between sensitivity and responsibility, quantitatively. Secondly, to conduct a study examining other politically sensitive topics. Lastly, to conduct a similar study in hindsight of the refugee crisis, evaluating the effect involvement in sensitive political CSR has on brand image.

  • 45.
    Eriksson, Kim
    et al.
    Kristianstad University, Faculty of Business.
    Kjellberg, Lovisa
    Kristianstad University, Faculty of Business.
    Investeringars mål och valet av kapitalbudgeteringstekniker: En studie av medelstora företag med humankapital som betingad faktor2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study aims to explore the relationship between the target goal of an investment and the choice of capital budgeting techniques made by decisionmakers in medium-size companies. Furthermore, the decisionmaker’s human capital has been added as a moderating factor to control for its impact on the general relationship between the goal of an investment and the choice of capital budgeting techniques. Based on 51 questionnaires from decisionmakers in medium- size companies, the results show that the choice of capital budgeting techniques varies depending on the target goal of the investment, where shareholders generally chose sophisticated techniques and stakeholders tend to use the unsophisticated techniques. Contrastively, the decisionmaker’s human capital shows no moderating effect. Finally, this study provides an alternative structuring of capital budgeting techniques incongruent with theoretical approaches, one that is more practically oriented and conscientious of the end target of interested parties. 

  • 46.
    Eriksson, Terese
    et al.
    Kristianstad University, Faculty of Business.
    Frohm, Pauline
    Kristianstad University, Faculty of Business.
    More than what meets the eye: an exploratory study of what image attributes influence consumer behaviour on Instagram2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In an era where Instagram is the new dominating social media platform to reach and communicate with consumers, the demands on companies to differentiate their social media content have increased. Executives seem to avoid social media due to absence of how to manage and learn from it. Therefore, additional in-depth knowledge of how to place apparel products in favourable contexts through images could make marketing efforts more efficient on Instagram.

    The path this dissertation follows is qualitative with an abductive approach, since the aim of this dissertation is to create an in-depth understanding of what image attributes influence and motivate consumers on Instagram.

    Primary data have been produced through three semi-structured focus group interviews along with secondary data collected from five apparel brands’ Instagram accounts. This thesis takes its ground in consumer behaviour and theories of visual content, but does not rely on theory alone, as it would have prevented findings of new insights.

    Findings of previous research on how visual content influence consumers reinforced our research study even when displayed in the forum of Instagram. Additionally, the results of this dissertation stress the importance of placing the product in a relevant context, to a visually appealing background and preferably shown on a human being. These findings may be useful as guidance for apparel companies using Instagram as a promotional tool, as well as for companies who are planning to do so.

  • 47.
    Erlandsson, Lennart
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    LSS och dess tillämpning: En rapport om normbildningsprocesser i välfärdsrättsliga beslut2018Report (Other academic)
    Abstract [sv]

    Det har skrivits och debatterats mycket om Lagen (1993:387) om stöd och service till vissa funktionshindrade (LSS) sedan lagen trädde ikraft 1994. Reformen har ifrågasatts och dagens debatt handlar mycket om Försäkringskassans tillämpning när det gäller personers rätt till assistansersättning. Försäkringskassans tolkar LSS restriktivt och tillämpar egna interna styrdokument som bindande rättskällor trots att kassan inte har någon lagstiftningsmakt. Domar från Högsta förvaltningsdomstolen tolkas felaktigt av Försäkringskassan som gör praxis av individuella avgöranden.1 Regeringen menar att de inte kan påverka Försäkringskassans beslut utan har istället aviserat en lagändring. Frågan är då vad en lagändring kan få för konsekvenser i praktiken när myndigheterna utvecklar egna metoder i strid med det som kan betraktas som gällande rätt. Därför är det av intresse att studera myndighetsutövningen med fokus på den rättighetslagstiftning som LSS innebär. Rapporten bygger på tidigare studier i ämnet, där utgångspunkten är att LSS ska tillämpas utifrån legalitetsprincipen med lagens målsättning och rättighetskonstruktion som norm. I rapporten presenteras också en studie som handlar om kommuners tillämpning av LSS och de normer som styr tillämpningen, med visst fokus på insatser för personer med psykiska funktionsnedsättningar.

  • 48.
    Ferretti Lundgren, Johannes
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Saliuku, Alban
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Better safe than sorry: en empirisk studie av investeringsstrategier på Stockholmsbörsen och Micro-cap2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 49.
    Fjelkner, Annika
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Högskolepedagogisk debatt: samarbetsinlärning och What makes foreign students happy?2018Collection (editor) (Other academic)
  • 50.
    Färm, Josefine
    et al.
    Kristianstad University, Faculty of Business.
    Jönsson, Caroline
    Kristianstad University, Faculty of Business.
    Shedding light on the controller profession: controllers’ value-creation in Swedish organizations2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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