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  • 1. 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.

     

  • 2.
    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.

  • 3.
    Alexius, Susanna
    et al.
    Stockholm University.
    Cisneros Örnberg, Jenny
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Logics and practices of board appointments in hybrid organizations: the case of Swedish state-owned enterprises2018In: Managing hybrid organizations: governance, professionalism and regulation / [ed] Susanna Alexius & Staffan Furusten, 2018Chapter in book (Other academic)
  • 4.
    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.

  • 5.
    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.
    Culasso, Francesca
    Italy.
    Truant, Elisa
    Italy.
    From sustainability to integrated reporting:: the legitimizing role of the CSR manager2018In: Organization & environment, ISSN 1086-0266, E-ISSN 1552-7417Article in journal (Refereed)
    Abstract [en]

    This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization and then sharessuch central role with other organizational professionals once the change has been implemented.

  • 6.
    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.

  • 7.
    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.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Linnaeus University.
    Håkansson, Patricia
    Kristianstad University, Faculty of Business.
    Johansson, Annika
    Kristianstad University, Faculty of Business.
    Reliance on the internal auditors’ work: experiences of Swedish external auditors2018In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 95-325Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality.

  • 8.
    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 1758-6666, Vol. 32, no 1, p. 65-79Article 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.

  • 9.
    Baskerville, Rachel
    et al.
    New Zealand..
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Glocalization of accounting standards: observations on neo-institutionalism of IPSAS2019In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 39, no 2, p. 95-103Article in journal (Refereed)
    Abstract [en]

    This paper defines and then observes processes of glocalization surrounding the adoption of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting. Glocalization can be best understood using sociological institutionalism, because this theory focuses on the retention of identity, and processes of legitimacy, during adaptation (diffusion) of standards. The paper discusses the history of standard-setting for the public sector in New Zealand to explain why this theory has value. IMPACT This paper defines and describes the utility of the concept of glocalization in analysing the implementation of IPSAS, with a New Zealand focus. The value of the paper is in its combination of a jurisdiction-specific experience with an understanding of the broader issues of 'global versus local' and processes of sociological institutionalism. Such studies of IPSAS adoption can offer distinctive perspectives on global processes of isomorphism within neo-institutional theory. This paper explains the advantages of flexible strategies to standard-setters.

  • 10.
    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.

  • 11.
    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.  

  • 12.
    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.

  • 13.
    Bourmistrov, Anatoli
    et al.
    Norway.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Haldma, Toomas
    Estonia.
    Special issue on accounting and performance management innovations in public sector organizations2019In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 14, no 1, p. 79-83Article in journal (Refereed)
  • 14.
    Broberg, Pernilla
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Ponamarev, Yuliya
    ESADE.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Karlsson, Karoline
    Kristianstad University, Faculty of Business.
    Vinberg, Emmy
    Kristianstad University, Faculty of Business.
    Commercialization of audit firms and auditors’ subjective well-being2018Conference paper (Refereed)
  • 15.
    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.

  • 16.
    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.

  • 17.
    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. 

  • 18.
    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.

  • 19.
    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.

     

  • 20.
    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.

  • 21.
    Elg, Ulf
    et al.
    Lunds universitet.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Lunds universitet.
    CSR: retailer activities vs consumer buying decisions2016In: International Journal of Retail & Distribution Management, ISSN 0959-0552, E-ISSN 1758-6690, Vol. 44, no 6, p. 640-657Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate how a retailer’s corporate social responsibility (CSR) activities and image influence consumer perceptions regarding the firm’s social responsibility, and how CSR aspects influence consumers buying decisions in store for a specific product.

    Design/methodology/approach – A qualitative case study method is used, including interviews, document studies and observations. The CSR approach of a Swedish retailer is investigated at corporate level and in the store, and how this interacts with the views of consumers as they make decisions regarding the purchase of a disposable product.

    Findings – The authors propose the concept CSR identity to capture the internal efforts and positioning that a retailer attempts to achieve. Store activities and external independent stakeholders will have a main influence on whether the identity is regarded as credible by consumers. Furthermore, factors such as self-image and influences from the social network will influence whether a consumer will be committed to prioritize CSR aspects in the store.

    Practical implications – Gaps between the retailer and the consumer perspective on CSR, particularly relevant for disposable, low-involvement products are identified. It is critical for retailers to be aware of and address these gaps.Originality/value – The study captures corporate level, store level and consumer behaviour for a single retailer and is able to reflect upon how specific activities from the retailer interact with consumer attitudes and activities in the store. The authors connect various streams of research on CSR andretailing into one consistent framework.

  • 22.
    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. 

  • 23.
    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.

  • 24.
    Eriksson, Lars Torsten
    et al.
    Gävle University.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Jönköping International Business School.
    Naldi, Lucia
    Jönköping International Business School.
    Small business e-commerce development in Sweden: an empirical survey2008In: Journal of Small Business and Enterprise Development, ISSN 1462-6004, E-ISSN 1758-7840, Vol. 15, no 3, p. 555-570Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of this paper is to empirically explore small business e-commerce development and usage of the emerging ICT-infrastructure for e-commerce in Sweden. For more than a decade firms in countries with appropriate infrastructures in place have generally been able to exploit internet technologies for business purposes.

    Design/methodology/approach: The paper presents the results from a telephone survey on Swedish small businesses. The 160 firms surveyed were independent manufacturing firms in Sweden with a number of employees ranging from ten to 50 and a turnover not surpassing e 10 million. Data analysis was conducted using SPSS.

    Findings: The paper presents empirical data on e-commerce development among small businesses in Sweden. The study shows that a significant share of the studied firms have adopted internet technologies, but also that more than 70 per cent of the small businesses in the study have more than five years of experience of e-commerce. The study finds that small businesses in Sweden show remarkably high levels of e-commerce adoption. The study shows strong penetration of web site and e-mail use among small businesses in Sweden, but also that advanced applications are still not broadly applied.

    Originality/value: Statistics presented by the OECD have recurrently shown that the Scandinavian countries are in the lead as regards building an ICT infrastructure. Sweden’s leading position in ICT has been confirmed by several studies. Because of scarce resources and lack of knowledge, small businesses are generally known to be lagging in terms of ICT use. This study empirically explores small business e-commerce development in Sweden and contributes to the stream of research aiming at benchmarking e-commerce development

  • 25.
    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.

  • 26.
    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.

  • 27.
    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)
  • 28.
    Grossi, Giuseppe
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mauro, Sara Giovanna
    Italy.
    Vakkuri, Jarmo
    Finland.
    Converging and diverging pressures in PBB development: the experiences of Finland and Sweden2018In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 20, no 12, p. 1836-1857Article in journal (Refereed)
    Abstract [en]

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

  • 29.
    Gudmundsson, Oskar
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Leteus, Joel
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Challenging coopetitive branding alliances: a study on how coopetitive branding affects consumers’ brand image2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 30.
    Hultman, Jens
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Lunds universitet.
    Från plan till handling: en analys av jämställdhets- och mångfaldsaspekter vid lektorstillsättningar2015In: Ledarutvecklingsprogramför kvinnor och män vid Lunds universitet 2013-2014: erfarenheter från ettgenusintegrerat ledarskapsprogram / [ed] K Widén & I Lövkrona, Lund: Lunds universitet , 2015, p. 47-61Chapter in book (Other academic)
    Abstract [sv]

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

  • 31.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    House prices and unemployment: an empirical analysis of causality2019In: International Journal of Housing Markets and Analysis, ISSN 1753-8270, E-ISSN 1753-8289, Vol. 12, no 1, p. 148-164Article in journal (Refereed)
    Abstract [en]

    Purpose

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

    Design/methodology/approach

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

    Findings

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

    Practical implications

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

    Originality/value

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

  • 32.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Innovations and renewables in the Nordic countries: a panel causality approach2018In: Technology in society, ISSN 0160-791X, E-ISSN 1879-3274, Vol. 54, p. 87-92Article in journal (Refereed)
    Abstract [en]

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

  • 33.
    Irandoust, Manuchehr
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The demand for cinema in Sweden: an application of proportional odds model2018In: Journal of Arts, Management, Law and Society, ISSN 1063-2921, E-ISSN 1930-7799, Vol. 48, no 5, p. 351-361Article in journal (Refereed)
    Abstract [en]

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

  • 34.
    Johansson, Ulf
    et al.
    Lund University.
    Koch, Christian
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Varga, Nora
    Belgium.
    Zhao, Fengge
    Duffy Agency.
    Country of ownership change in the premium segment: consequences for brand image2018In: Journal of Product & Brand Management, ISSN 1061-0421, Vol. 27, no 7, p. 871-883Article in journal (Refereed)
    Abstract [en]

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

  • 35.
    Karlsson, Stina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Falk, Wilma
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kvinnors och mäns karriärmöjligheter i redovisningsbranschen2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

  • 36.
    Kobaslic, Bojan
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Musonda, Lilian
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The perfect job: a study of the relationship between employer branding and person organization fit2018Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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

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

  • 37.
    Källström, Lisa
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Hultman, Jens
    Lund University.
    Place satisfaction revisited: residents’ perceptions of “a goodplace to live”2018In: Journal of Place Management and Development, ISSN 1753-8335, E-ISSN 1753-8343Article in journal (Refereed)
    Abstract [en]

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

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

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

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

  • 38.
    Lagergren, Cajsa
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Persson, Emil
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Kapitalstrukturens påverkan vid val av kapitalbudgeteringsteknik i stora bolag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 39.
    Le, Stina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Nilsson, Tina
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Är en introvert revisor mer oberoende än en extrovert?: en kvantitativ studie beträffande sambandet mellan revisorers personlighetsdrag och oberoende2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

  • 40.
    Li, Hezun
    et al.
    Kina & USA.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Corporate governance in entrepreneurial firms: a systematic review and research agenda2018In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913Article in journal (Refereed)
  • 41.
    Li, Hezun
    et al.
    American University.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Corporate governance of entrepreneurial firms: a systematic review and research agenda2018Conference paper (Refereed)
  • 42.
    Lidén, Alina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Editorial conclusions2018In: Högskolepedagogisk debatt, E-ISSN 2000-9216, no 1, p. 201-207Article in journal (Other academic)
  • 43.
    Näslund, Karolina
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Henningsson, Alma
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Revisorers auktorisationstid: byråernas dolda påverkan2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

     

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

     

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

  • 44.
    Ponamarev, Yuliya
    et al.
    ESADE.
    Shen, Wei
    Ariziona State University.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Increase in board monitoring and firm performance: an alternative perspective2018Conference paper (Refereed)
  • 45.
    Ponomareva, Yuliya
    et al.
    Spain.
    Shen, Wei
    USA.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Linnaeus University.
    Organizational discretion, board control, and shareholder wealth: a contingency perspective2019In: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683Article in journal (Refereed)
    Abstract [en]

    Research Question/Issue

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

    Research Findings/Insights

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

    Theoretical/Academic Implications

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

    Practitioner/Policy Implications

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

  • 46.
    Sancino, Alessandro
    et al.
    England.
    Sicilia, Mariafrancesca
    Italy.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Between patronage and good governance: organizational arrangements in (local) public appointment processes2018In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 84, no 4, p. 785-802Article in journal (Refereed)
    Abstract [en]

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

  • 47.
    Santis, Serena
    et al.
    Italy.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bisogno, Marco
    Italien.
    Public sector consolidated financial statements: a structured literature review2018In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 30, no 2, p. 230-251Article in journal (Refereed)
    Abstract [en]

    Purpose

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

    Design/methodology/approach

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

    Findings

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

    Originality/value

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

  • 48.
    Sarwary, Zahida
    et al.
    Kristianstad University, Faculty of Business.
    Umans, Timurs
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Puzzling the choice of capital budgeting techniques2017Conference paper (Refereed)
  • 49.
    Schmidt, Manuela
    et al.
    Kristianstad University, Research Platform for Collaboration for Health. Kristianstad University, School of Health and Society. Lund University.
    Ekstrand, Joakim
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Kristianstad University, Faculty of Health Science, Research Environment PRO-CARE, Patient Reported Outcomes - Clinical Assessment Research and Education.
    Bengtsson-Tops, Anita
    Kristianstad University, Research Platform for Collaboration for Health. Kristianstad University, Faculty of Health Science, Avdelningen för sjuksköterskeutbildningarna och integrerad hälsovetenskap.
    Self-reported needs for care, support and treatment of persons who frequently visit psychiatric emergency rooms in Sweden2018In: Issues in Mental Health Nursing, ISSN 0161-2840, E-ISSN 1096-4673, Vol. 39, no 9, p. 738-745Article in journal (Refereed)
    Abstract [en]

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

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

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

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

  • 50.
    Svensson, Anna
    et al.
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    du Plessis de Richelieu, Hannes
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The never ending story: en studie om hur banker implementerar nya regelverk2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

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

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

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

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