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  • 101.
    Arnell, Anders
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Keyser, Rikard
    Linköping University, Department of Management and Engineering, Business Administration.
    På spaning efter målstyrning: Hur upplevs målstyrning i en svensk kommun?2011Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Ninety percent of the Swedish municipalities use Management by Objectives (MBO) as their principal control system. According to scientist in the management by objectives area the control system is flawed. The objectives that are set up are often seen as vague and there is a lack of dialog and feedback between politicians and officials. Earlier research has primarily been focused on goal formulation and how the optimal MBO would look like. This study examines managers’ perceptions within a Swedish municipality.

    Aim: The purpose of this thesis is to examine how Management by Objectives is perceived by managers in a Swedish municipality

    Completion: In order to answer the purpose a deductive case study has been made on two administrations, educational and social service administration, within a municipality in Östergötland, Sweden. The empirical material that this thesis is based on is mainly collected through semi-structured interviews with two chief administrative officers, a chief accountant, a controller and three managers in the aforementioned departments and the municipal government administration.

    Results: MBO is perceived by the managers as functioning satisfyingly within the two administration centers. The general perception of MBO is, contrary to science, positive. This thesis has found shortcomings in areas such as feedback, dialog and follow-up. These shortcomings has created problems when prioritizing objectives and sometimes contributed to objectives that are set up locally, has lost its connection with reality and has gone against what the organization is bound to do by the law.

  • 102.
    Arneving, Jesper
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Sjö Larsson, Martin
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Fairness opinion: En explorativ studie kring rimlighetsutlåtandets roll och framtidvid offentliga uppköpserbjudanden på den svenskaaktiemarknaden2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: In order to protect shareholders affected by public takeover offers,there are rules regarding the processes surrounding them. In some of these offers, therules require that the target company obtain a fairness opinion where an independentparty evaluates the financial fairness of the offer. The number of fairness opinionskeptics is high but the research on the Swedish market is non-existent. Much of thecriticism concerns the independence of the writers of fairness opinions and therevision of the takeover rules tightened these requirements, which raises questionsabout how these rules work and how independent the Swedish writers are.

    Aim: The objective of this study is to investigate the role and future of targetcompany fairness opinions in regards to public takeover offers on the Swedish stockmarket.

    Completion: This is an exploratory study, which includes 14 qualitative interviewswith writers of fairness opinions and stakeholders with experience from fairnessopinions and a compilation of public takeover offers on the Swedish stock marketduring the years 2007-2012.

    Conclusion: The revision of the takeover rules, in 2009, has had a major impact onthe market and contributed to a new view of the independence of publishers and apricing pressure of fairness opinions. The rules, however, leaves some things to bedesired and we reckon that there should be a conceptual distinction between thedifferent situations of fairness opinions, as well as greater transparency in thestatement to increase shareholder value.Keywords: Fairness opinion, public takeovers, takeover rules

  • 103.
    Aronsson, Felicia
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Gryvik, Emma
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Hållbarhetsredovisning i konfektionsbranschen: En ständig anpassningsprocess2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction: Sustainability has become an integral part of corporate reporting and is applied as a voluntary reporting in Sweden. Previous studies show differences both regarding how sustainability is reported but also between industries. The clothing industry is interesting to study since the production does not always give a direct supervision of the sustainability-related aspects even though the industry has a large number of interested parties to consider. By studying sustainability reporting over time a better understanding of its development is obtained.

    Purpose: The purpose of this paper is to explore what the clothing industry account for sustainability and to identify patterns of how this has affected the sustainability reporting over time.

    Method: This study applies a deductive approach with inductive elements. The study is designed as a longitudinal case study in which analysis units Bjorn Borg, H&M, KappAhl and Odd Molly, represent the clothing industry listed on Nasdaq Stockholm between the years 2007-2014. Collection of data consists of annual reports and sustainability reports.

    Conclusion: The study has identified economics, social/ethical, environmental and adaptation to industry-specific factors in the sustainability report. Furthermore, the evolution of what is reported in these factors indicated processes that drive the development of the sustainability report. This has resulted in an industry-specific model that illustrates the evolution of sustainability reporting over the period 2007-2014.

  • 104.
    Artman, Stefan
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Johansson, Filip
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kan vår organisation stå till tjänst med en tjänst?: Hur svenska tjänstefierade företag kan hantera organisatoriska utmaningar2017Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Background: The trend of servitization has become more obvious in recent years. Today, revenue from services is a significant part of the turnover of companies. On the other hand, it has been found that it is not completely easy to combine products and services. Previous research has confirmed this problem, however not as clear regarding the organization of the company. A pilot study to this one shows that many companies meet difficulties in organizing themselves to enable a combination of products with the expanded service offering.

    Aim: The aim of this study is to find out what organizational challenges Swedish servitized companies have encountered and how these can be handled.

    Completion: The study is of a qualitative nature with an abductive approach. The study is a single case study of the case organizing within the context of servitization, which has been observed through three companies operating in Sweden. In each company, three to five people has been interviewed for collecting data to the findings chapter.

    Conclusion: An organization that promotes sales of services and solutions requires cross-functional co-operations, control and coordination from top management. In addition, the service unit needs to convince the remaining parts of the organization and top management about the potential of the services to receive help to deliver these. It tends to be paradoxical, when the help initially is needed to sell customer-centered offers. With the help of various connected services, however, the service unit may link the company's products and services together and thus more easily convince the remaining parts of the organization.

  • 105.
    Artz, Brian
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kitcheos, Alex
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Microtransactions: A Study of Consumer Behavior and Virtual Goods/Services Among Students at Linköping University in Sweden2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Within the realm of applications, a relatively new payment form has emerged: called Microtransactions. These small one-time payments (less than 10 Euros) offer an addendum to an existing app, service, or game. Microtransactions have generated a revenue stream largely due to the tech savvy segment of young adults aged 18 to 24, but there hasn’t been significant research from an academic perspective which sheds light on this trend. This issue prompted the research question: Which quantifiable elements of a Microtransaction contribute to a university student’s purchase decision? The phenomenon of Microtransactions has not previously been studied under traditional theories of consumer behavior, which is what the scope of this research provided. The consumer behavior theories selected include: Ego Depletion Theory, Extended Self, and Perceived Value Theory. The selected methodology was a quantitative survey and content analysis. The data collected partially supported Perceived Value Theory, but was unable to validate Ego Depletion and Extended Self as significant influences on purchasing behaviors of Microtransactions among university students. Although the theories were unable to support all our hypotheses, we still concluded with two major findings. First, pricing and functionality are the primary elements of a Microtransaction which university students will consider before purchasing. Second, the Perceived Value Theory’s consumption values of Emotion and Finance are, indeed, consumption values shared among university students.

  • 106.
    Arvebring, Angelica
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Karlsson, Linda
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Tillväxthinder i små byggföretag: Och hur dessa kan undvikas genom anpassad styrning2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Today it has become more important with growing firms, because it creates opportunities to develop the society by, for example, creating more jobs. There is great potential and willingness to grow in small firms, but it is difficult to avoid different barriers to growth and to grow profitably. Many small firms are represented by construction firms and it is common for small construction firms to grow fast, but many of them are still going bankrupt. The question is how an adjusted management control of the firm’s organization can contribute to facilitate growth and help firms to solve their organizational management control problems that can arise.

    Purpose: Our aim with this study is to examine the management control problems that usually occur during the growth of small construction firms and how these problems affect the future growth, and also find out how the management control problems can be solved with different types of control, which are adjusted to the industry.

    Definitions: Growth usually means that something grows or increases in amount. Growth may also mean that something increase in size or that there is quality improvements resulting from a process development. Management control includes the tools, rules and procedures that are used to control employees’ behavior within the organization in accordance with the firm’s objectives.

    Completion: Data has been collected through interviews with representatives and documentation from three small construction firms that we have used as cases.

    Conclusions & results: A number of the most common management control problems in small construction firms are similar to those arising in other growing firms. However, we see that the choice of control in growing firms still needs to consider how the employees in theindustry behave and other industry characteristics. We also see that the management control must be adapted as the firms grow, because the firm’s needs and behavior change.

  • 107.
    Arvidsson, Eva
    et al.
    Linköping University, Department of Medical and Health Sciences, Health Technology Assessment and Health Economics. Linköping University, Faculty of Health Sciences.
    Andre, Malin
    Uppsala University, Sweden .
    Borgquist, Lars
    Linköping University, Department of Medical and Health Sciences, General Practice. Linköping University, Faculty of Health Sciences. Östergötlands Läns Landsting, Local Health Care Services in the West of Östergötland, Unit of Research and Development in Local Health Care, County of Östergötland.
    Andersson, David
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, The Institute of Technology.
    Carlsson, Per
    Linköping University, Department of Medical and Health Sciences, Health Technology Assessment and Health Economics. Linköping University, Faculty of Health Sciences.
    Setting priorities in primary health care - on whose conditions? A questionnaire study2012In: BMC Family Practice, ISSN 1471-2296, E-ISSN 1471-2296, Vol. 13, no 114Article in journal (Refereed)
    Abstract [en]

    Background: In Sweden three key criteria are used for priority setting: severity of the health condition; patient benefit; and cost-effectiveness. They are derived from the ethical principles established by the Swedish parliament 1997 but have been used only to a limited extent in primary care. The aim of this study was to describe and analyse: 1) GPs, nurses, and patients prioritising in routine primary care 2) The association between the three key priority setting criteria and the overall priority assigned by the GPs and nurses to individual patients. less thanbrgreater than less thanbrgreater thanMethods: Paired questionnaires were distributed to all patients and the GPs or nurses they had contact with during a 2-week period at four health centres in Sweden. The staff registered the health conditions or health problem, and the planned intervention. Then they estimated the severity of the health condition, the expected patient benefit, and the cost-effectiveness of the planned intervention. Both the staff and the patients reported their overall prioritisation of the patient. In total, 1851 paired questionnaires were collected. less thanbrgreater than less thanbrgreater thanResults: Compared to the medical staff, the patients assigned relatively higher priority to acute/minor conditions than to preventive check-ups for chronic conditions. Severity of the health condition was the priority setting criterion that had the strongest association with the overall priority for the staff as a whole, but for the GPs it was cost-effectiveness. less thanbrgreater than less thanbrgreater thanConclusions: The challenge for primary care providers is to balance the patients demands with medical needs and cost-effectiveness. Transparent priority setting in primary care might contribute to a greater consensus between GPs and nurses on how to use the key priority setting criteria.

  • 108.
    Aschmoneit, Martin
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Janevska, Dijana
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Closing the gap between frugal and reverse innovation: Lessons learned from the case of the Tata Nano2013Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract Title: Closing the gap between frugal and reverse innovation – Lessons learned from the case of the Tata Nano Authors: Martin Aschmoneit (martin.aschmoneit@gmail.com) Dijana Janevska (dijana.janevska@gmail.com) Supervisor: Malin Tillmar Date: May 27, 2013 Background: Emerging markets are growing and have become increasingly important for the global economy, while the growth of developed markets has slowed down. Emerging economies are the home of a new type of innovation that can help multinationals (both Western and local) to achieve further growth. Reverse innovation is a new approach that entails developing frugal products in emerging markets that are later introduced in advanced economies. Aim: To develop a framework of reverse innovation, and to use this framework to find critical issues necessary for the Tata Nano to enter developed economies. Hence, we develop our own definition and a model of reverse innovation that will be used in the analysis of the Nano, with a specific focus on: the search for reverse innovation features present in the case and the problems/obstacles in the reverse innovation process. Methodology: Qualitative approach using a single-case study based on predominantly secondary data. The case study of the Tata Nano was chosen due to its compatibility with our research aims. Completion and results: The case of the Tata Nano fulfills all but one of the requirements for a reverse innovation: the last step of the process or the transition of the innovation to a developed market. Several critical issues regarding the reversal process were identified and discussed. Keywords: reverse innovation, frugal innovation, emerging markets, multinational companies, Tata Nano.

  • 109.
    Aurich, Karin
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Öhman, Jessica
    Linköping University, Department of Management and Engineering, Business Administration.
    Is more Really Merrier?: Challenges of using External Service Providers for Servitized Manufacturing Companies2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Tjänstefiering i tillverkningsföretag är ett aktuellt ämne där företag övergår från att endast sälja varor till att erbjuda kombinationer av varor och tjänster. Denna förändring är inte helt enkel eftersom företaget måste förbättra attityden mot tjänster i företagskulturen samt upprätta lämplig infrastruktur för produktionen av tjänster. Genom att använda sig av extern tjänsteleverans där man samarbetar med en annan part är det möjligt att bli mer flexibel och dela riskerna.

    Syfte: Syftet med denna uppsats är att identifiera och kategorisera utmaningar med tjänsteproduktion för en serviceorganisation i ett tillverknings-företag. Vidare analyserar vi även hur användningen av externa tjänste-leverantörer påverkar dessa utmaningar.

    Genomförande: Genom att göra en fallstudie på ett tjänstefierat tillverkningsföretag i Sverige, och intervjua fyra chefer inom serviceorganisationen har vi haft möjlighet att utöka och fördjupa den nuvarande litteraturen som handlar om utmaningar med extern tjänsteleverans.

    Teori: Ett teoretiskt ramverk med utmaningar i de tre delarna av tjänste-produktion har skapats; tjänsteutveckling, intern organisatorisk design och leverans av tjänster.

    Slutsats: Att använda sig av externa partners vid leverans av tjänster medför flertalet utmaningar för en serviceorganisation i ett tillverkningsföretag. Vår studie visar även att extern leverans av tjänster påverkar vissa utmaningar med tjänsteutveckling såväl som med intern design av en organisation.

  • 110.
    Avci-Nåmark, Kristoffer
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Widlund, Patrik
    Linköping University, Department of Management and Engineering, Business Administration.
    Sociala mediers betydelse på dagens marknader: Företags vilja att förstå sina kunder2010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: The role of social media on today‘s markets – Companies‘ desire to understand theircustomers

    Authors: Kristoffer Avci-Nåmark & Patrik Widlund

    Background: The markets of today are characterized by dynamic conditions because of thecontinuous change in consumer preference. Due to this, the interaction between the company and its consumers is gaining importance as companies find the need to increase their knowledge about the market. Out of this need social media has emerged as a tool forcompanies to improve their communication with customers. The popularity of social media isincreasing at a rapid rate and sites such as Facebook now has around 500 million usersworldwide. Despite this popularity companies are still reluctant to invest money in their use of social media because they lack the knowledge necessary to use it with effectiveness. Even those who are using it claim that there is a need for improvement in terms of how to evaluate the performance of social media and the results that it generates.

    Purpose: In this thesis we intend to explain the possibilities of organizational learning that may arise from the use of social media and increase the usefulness of social media by explaining how companies can evaluate their own use of it.

    Methodology: We have in this thesis, through a qualitative approach, collected data oncompanies who are considered relevant for the purpose of the thesis. By using these examplesand theories on both organizational learning and measurements of effectiveness we have completed an analysis on how companies can use social media and evaluate their own use.

    Conclusion: Despite the development of social media there are still some problems that mustbe solved. The correlation between social media and organizational learning is displayed in the companies we have analyzed where these companies have managed to improve their understanding of how their customers think. There are still no complete models or measurements on how to evaluate social media as a tool for organizational learning. Future research should therefore focus on developing this part of the process in order to enable the continued growth of social media.

    Key words: Social media, organizational learning, evaluation, effectiveness.

  • 111.
    Axelsson, Anton
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Melkersson, Victor
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Miljöcertifieringen 14001 – ett nödvändigt ont.: En kvalitativ studie om svenska små- och medelstora företags upplevelser av ISO 14001 efter 2015 år uppdatering.2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background:Implementing sustainability management tools for SMEs has been problematic according to earlier studies. Environmental Managemt System (EMS) is a popular tool where many Swedish SMEs is certified to the EMS-standard ISO 14001. The update of the standard ISO 14001:2015 included several new criteria for organizations to fulfill where they have a transition period of three years to update their certification. It is therefore relevant to study Swedish SMEs who recently updated their certification to let their own experiences come through.

    Purpose: This study aims to contribute with knowledge to how SMEs experience drivers, barriers and practical implications connected to the implementation of ISO 14001.

    Method: A qualitative multiple case study on two SMEs has been conducted with focus on the cases’ subjective perceptions. Document studies and interviews will provide a hermeneutic narrative interpretation where each case is presented as a narrative.

    Conclusion: Customer demands are according to the study the most significant driver for these SMEs to implements ISO 14001. The implementation and maintenance of ISO 14001 appears to be a challenge caused by internal resistance and the fact that the standard is not optimal for the structure of SMEs. We have not found indications that ISO 14001:2015 helps SMEs to tackle this problem. However, many positive implications have been found, although it is disputable if the positive aspects are larger than the barriers. As the customer demands are increasing, SMEs appear to have little to say which leads to the conclusion that ISO 14001 can be perceived y SMEs as a necessary pain.

  • 112.
    Axelsson, Karin
    et al.
    Linköping University, Department of Management and Engineering, VITS - Development of Informations Systems and Work Context. Linköping University, Faculty of Arts and Sciences.
    Tillmar, Malin
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Wihlborg, Elin
    Linköping University, Department of Management and Engineering, Political Science. Linköping University, Faculty of Arts and Sciences.
    Kundval – dilemman i gränssnittet mellan privata och offentliga organisationer2010In: Samtal pågår… från forskare till politiker och tjänstemän i kommuner / [ed] Friberg T, Thelander S, Linköping: Linköpings universitet , 2010, p. 9-19Chapter in book (Other academic)
    Abstract [sv]

    Är det bättre med stora än med små kommuner? Kommer folkrörelsepartierna att bli mer kampanj- och väljarorienterade i framtiden? Hur formas en boendepolitik för det goda åldrandet? Lokala transportstrategier – hur och för vem? Hur påverkas kommunledningars samverkan om gymnasieskolan av att det finns friskolor? Är kulturekonomi framtidens lokala tillväxtmotor?</p><p>Dessa och andra frågor behandlas i denna bok. Den är ett led i Centrum för kommunstrategiska studiers, CKS, arbete med att bygga en dialog – utveckla goda samtal – mellan Linköpings universitet och medlemskommunerna i CKS. Den innehåller fjorton olika artiklar, inlägg, som forskare författat för att förmedla sina resultat, men också för att stärka en dialog med politiker och tjänstemän i kommunerna. Inläggen spänner över många olika ämnen och frågeställningar. De är i vissa fall konkreta och koncisa i andra fall beskrivande och reflekterande. Alla är de av kommunstrategisk karaktär.</p><p>I en kommun fattas en mängd olika politiska beslut kring de mest skiftande ämnen. Det kräver kunskap, reflektion och gedigna beslutsunderlag. Då kan forskares analyser och kunskapsproduktion vara till nytta. För att en fördjupad och samhällsrelevant forskning ska komma till stånd behövs emellertid reaktioner från politiker och tjänstemän. Det finns alltså ett ömsesidigt beroende. Det kan hanteras genom samtal i vilka forskare, politiker och tjänstemän kan utbyta erfarenheter, tankar och kunskaper. Inläggen i denna bok visar att samtal pågår

  • 113.
    Axelsson, Michaela
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Gärdin, Helena
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Nudging inom e-handeln: Ett användbart verktyg för att främja mermiljövänliga transportalternativ?2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction: E-commerce is increasing each year and as a result the number of returns are increasing as well. While e-commerce is a competitive market, many companies offer comfortable and fast transportation options. As a consequence of this many transports are only filled halfway which leads to unnecessary emissions. Meanwhile, it is emphasized that consumers are becoming more environmentally conscious and values companies that are working actively with environmental improvements. This study has found through previous research that there is a clear difference between how individuals believe they act and how they actually make decisions. Nudging is a management tool which aims to reduce this gap by nudging consumers to choose the most environmentally friendly transportation option. The limited research that currently is available concerning nudging gives the authors grounds to claim the relevance of this study.

    Purpose: The aim of this paper is to gain greater knowledge of consumers 'attitude towards nudging within e-commerce, regarding transport options. Furthermore, the paper aims to contribute with answers regarding if nudging is a useful tool to incorporate in e-commerce's work with environmental sustainability, as well as investigating which type of nudge that would be preferable.

    Method: This cross-sectional study has a qualitative research design based on an mainly inductive approach. The empirical data collection consists of 3 semi-structured interviews and 41 digital questionnaires with open questions.

    Conclusion: The data collected in the study shows that there is an increased interest in environmental issues and that there is a great desire among consumers to make more informed decisions in e-commerce, by accessing clearer information. Furthermore, the results of the study show that most consumers have a positive attitude towards the use of nudging in e-commerce. Furthermore, consumers are the most motivated by facts regarding more environmentally friendly transport options. When companies communicate information to consumers, it is important to consider free choices and transparency in order to gain consumer confidence and trust.

  • 114.
    Axelsson, Måns
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Landsjö, Oscar
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Publika bolags attityd till revisionsbyråbyte: En attitydundersökning med anledning av EU:s krav på obligatorisk byrårotation2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction

    The EU’s new requirements for mandatory audit firmrotation for companies of public interest will lead to moreaudit firm changes. There is thus a need to identify whichfactors companies find relevant when changing audit firm.

    Purpose

    The purpose of this study is to describe and explain thefactors that affect listed companies’ attitude towardschanging audit firm, in relation to new requirements formandatory audit firm rotation.

    Method

    The study has a deductive approach, meaning that existingtheory and research are underpinning the hypotheses. Thedata has been collected trough a survey, which has beencombined with data from the companies’ annual reports.

    Conclusions

    The study shows that the variables Reputation, Low auditingcosts, Actual auditing costs, Company size, Leverage,Relationship and Experience from audit firm change hassignificant correlations with the dependent variable. Inaddition, the study shows that companies that’s positivetowards changing audit firm also tend to be positive towards

  • 115.
    Axi, Maja
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Lindström, Hanna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Att kommunicera hållbarhet: En studie av de alpina världsmästerskapen i Åre 20192019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Sustainability, and in particular environmental sustainability, is of crucial importance for companies today. The event industry is no exception, and earlier research reveals that the industry affects the environment negatively and is said to be less sustainable than ever before. The standard ISO 20121 was developed for the management of sustainable events, and the alpine world ski championships in Åre 2019 was the first of its kind to be certified in accordance to the standard. External stakeholders play an important role in a company’s sustainability work, and sustainability should be communicated to these. However, communicating sustainability introduces a complexity in finding a balance in the level of communication, as both redundancy and insufficiency of communication impose a risk. Sustainability communication to external stakeholders in the context of events composes the base for this study, as we examine how external stakeholders perceive this kind of communication.

    Research questions:

    -        How did Åre 2019 communicate the environmental sustainability to its external stakeholders?

    -        How did the external stakeholders perceive the sustainability communication in connection to the Alpine World Ski Championships in Åre 2019?

    Aim: This study aims to create a deepened understanding of communication concerning environmental sustainability. This will be done through researching external stakeholders’ perceptions regarding the communication in conjunction with Åre 2019’s sustainability work.

    Conclusion: The study shows that event organizers can communicate sustainability in an integrated way by including sustainability the majority of the communication. Furthermore, the sustainability communication should be straightforward and concrete. The results show that a variety of communication channels; ranging from digital to physical, can be convenient when communicating sustainability. The symmetrical two-way communication is well suited for sustainability communication to external stakeholders in connection to events. Moreover, external stakeholders’ earlier experiences affect how they perceive sustainability communication; however, they feel involved in the communication if they are integrated and can contribute with ideas and expertise.

  • 116.
    Axén, Linus
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Exploring the association between the content of internal audit disclosures and external audit fees: Evidence from Sweden2018In: International Journal of Auditing, ISSN 1090-6738, E-ISSN 1099-1123, Vol. 22, no 2, p. 285-297Article in journal (Refereed)
    Abstract [en]

    The aim of this study is to explore the content of internal audit (IA) disclosures in annual reports and explain the relationship between IA disclosures and external audit fees. A content analysis of the IA disclosures made it possible to generate inductive categories that were used as a basis for statistical analysis. The findings show a large variation in disclosure practices, and only a small portion of all disclosures contain firm‐specific information related to IA. Evidence is provided that the use of an IA function (IAF) is associated with higher external audit fees. However, companies that disclose firm‐specific information related to IA pay lower audit fees than those not providing this disclosure. Overall, the results of this study indicate that firm‐specific IA disclosures most likely represent actual investments in IA and can be used as a proxy for IAF quality.

    The full text will be freely available from 2020-06-21 10:46
  • 117.
    Axén, Linus
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Fyhrlund, Erik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Revisionens kostnadsutveckling: En jämförande studie mellan publika bolag och kommuner i Sverige2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction The audit fee depends mainly on the relationship between demand and supply. Former studies have found multiple underlying independent variables that affect the audit fee in listed companies and municipalities. The need of a comparative study to analyze the differences in audit fees over time between the two has previously been pointed out.

    Purpose The purpose of the study is to compare and explain the development of audit fees in listed companies and municipalities over time.

    Method The study’s deductive method means that previous research and existing theories have been the foundation from which hypothesis have been derived. A longitudinal study has been performed to measure changes and development over time. Quantitative data has been collected as secondary data.

    Conclusion This study indicates that multiple underlying independent variables explains the audit fees over time. The size of the company, risk and non-audit fees have a significant positive relation with the audit fee. In municipalities the audit fee relates to size, tax base, results and number of mandates.  During the period between 2005 and 2011 the audit fees for listed companies decreased with 0.5 %, whereas the audit fees for municipalities increased with 12.8 %. The difference can largely be explained by differing purposes of the audit and effect of global factors. 

  • 118.
    Axén, Linus
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Shcherbinin, Denis
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Custovic, Azra
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ojdanic, Anna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Does municipal ownership affect audit fees?2018In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963XArticle in journal (Refereed)
    Abstract [en]

    This study analyses whether municipal ownership affects and determines audit fees. Our model of the determinants of audit fees was tested on data from 249 Swedishmunicipal and 240 private corporations within the real estate industry, thus extendingthe study of audit fees to hybrid organizations. The statistical analysis was followedup with interviews of five partners from five different audit firms. The resultof the study shows that municipal corporations are paying significantly lower auditfees than equivalent private corporations. This finding is primarily explained bylower perceived business risk and by the fact that municipalities are able to pushprices by coordinating procurements of audit services.

  • 119.
    Baart, Felix
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ericsson, Frej
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Management control of Swedish SMEs: Swedish small and medium-sized enterprises’ management control mechanisms in the Asian business environment2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The Swedish economy is dependent on exports as it represents 45% of the country's GDP. Simultaneously, Swedish exporting market shares are decreasing on a global scale. In the Swedish government's export strategy which is primarily aimed at Swedish SMEs, the goal is to benefit from future growth expected to originate from the Asian marketplace. The Asian region is expected to represent 44% of future economic growth until 2020, compared to 19% and 23% in Europe and North America respectively. More Swedish SMEs therefore need to enter the Asian market and in order to implement their strategies and operate efficiently, well-suited management control systems must be in place.

    Purpose: This study’s objective is to identify implemented features of management control systems in Swedish SMEs' located on the Asian marketplace, as to facilitate sustainable future market presence.

    Contribution: The study identifies several management control aspects which affect a successful establishment of Swedish SMEs on the Asian marketplace, through subsidiaries or strategic partnerships, namely control tightness, communication, budgeting, incentive systems, cultural controls, and end customer controls. The extent to how and when such mechanisms are efficient are dependent on several contingent factors relating to for example national culture, type of presence, and the industry in which the SMEs operate.

  • 120.
    Backlund, Eric
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Sörensson, Jonathan
    Linköping University, Department of Management and Engineering, Economics. Linköping University, Faculty of Arts and Sciences.
    Valuta och internationellt bistånd: Svenska biståndsorganisationers hantering av valutaköp och valutarisk2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Non-governmental organizations (NGOs) are active in most parts of the world and are consequently exposed to foreign exchange risk. The organizations manage aid funds in both common and uncommon types of currency when they in different ways finance local cooperation partners. The amount of previous research how aid organizations handle the management of currency trade and foreign exchange risk is limited and this study aims to examine the area further.

    Aim: The study aims to analyse the complex of problems regarding exposure to foreign exchange risk for both Swedish NGOs and their cooperation partners, to do so on the basis of foreign exchange risk theory and best practice. The aim is in such a way to discuss general strategies for currency trade and foreign exchange risk management for Swedish NGOs.

    Completion: The qualitative approach consists of nine interviews that have been designed in accordance with theory and previous research. A picture of the organizational processes and needs of Swedish NGOs regarding foreign exchange risk- and currency trade management was given by five interviews with NGOs. Information concerning how foreign exchange risk- and currency trade management is utilized in practice and how experts in the field perceive current management of NGOs was gathered from four interviews with actors within foreign exchange risk- and currency trade management. The empirical data is analysed on the basis of the theoretical framework and previous research.

    Conclusion: The study shows that the complex of problems regarding foreign exchange risk- and currency trade management are not as straightforward as at first glance. It also indicates that foreign exchange risk management differs between for-profit businesses and non-profit organizations. It appears that NGOs currently transfer all foreign exchange risk exposure to its counterpart through contracts. The investigation and implementation of foreign exchange risk management is not possible for NGOs with a large ratio of restricted funds. Finally a number of strategies have been developed for a more cost-effective currency trade. 

  • 121.
    Backlund, Sandra
    et al.
    Linköping University, Department of Management and Engineering, Energy Systems. Linköping University, The Institute of Technology.
    Broberg, Sarah
    Linköping University, Department of Management and Engineering, Energy Systems. Linköping University, The Institute of Technology.
    Ottosson, Mikael
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Thollander, Patrik
    Linköping University, Department of Management and Engineering, Energy Systems. Linköping University, The Institute of Technology.
    Energy efficiency potentials and energy management practices in Swedish firms2012In: : European Council for an Energy Efficient Economy – now introduces a new series of events, focusing on, Papendal Hotel and Conference Centre, Arnhem, The Netherlands 11–14 September 2012, 2012Conference paper (Other academic)
    Abstract [en]

    In order to improve energy efficiency and reach the EU:s 20-20-20 primary energy saving target, focus has mainly been on diffusion of technology. Previous studies have illustrated large untapped energy saving potentials from implementing energy management practices in firms. Energy management practices have large effects on energy utilization and also a short pay-back time. According to these studies, energy management practices also effect investment decisions and the outcome of investments in energy efficient technologies. This paper investigates to what extent energy management practices influence firms estimation of energy efficiency potentials. Further it investigates two Swedish policy programs that promote industrial energy management practices: The Programme For improving Energy efficiency in energy-intensive industry (PFE) and the energy audit program and whether these have increased energy management practices in Swedish firms. A multiple case study has been conducted in order to investigate energy practices in firms in different industrial sectors. Employment of energy management varies between firms. The firms estimate equal energy efficiency potentials from implementation of energy efficient technology as for energy management practices. In total the firms estimate energy efficiency potentials of 12 %. The study shows that firms that have participated in the programs work more actively with energy management. This can be illustrated by the fact that 75 % of the firms that have not participated in any of the programs lack a person responsible for energy management and 50 % also lack a long term energy strategy. For firms that have participated in the programs the corresponding figures are 30 % and 33 %. The results indicate an untapped potential of energy efficiency measures that could be reached through increased energy management in Swedish industries.

  • 122.
    Backlund, Sandra
    et al.
    Linköping University, Department of Management and Engineering, Energy Systems. Linköping University, The Institute of Technology.
    Thollander, Patrik
    Linköping University, Department of Management and Engineering, Energy Systems. Linköping University, The Institute of Technology.
    Ottosson, Mikael
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Palm, Jenny
    Linköping University, The Tema Institute, Technology and Social Change. Linköping University, Faculty of Arts and Sciences.
    Extending the Energy efficiency gap2012In: Energy Policy, ISSN 0301-4215, E-ISSN 1873-6777, Vol. 51, p. 392-396Article in journal (Refereed)
    Abstract [en]

    In order to reach the EU: s 20–20–20 primary energy savings target, energy efficiency needs to increase. Previous research on energy use and energy efficiency has focused mainly on the diffusion of energy efficient technologies. The discrepancy between optimal and actual implementation of energy efficient technologies has been illustrated in numerous articles and is often referred to as the energy efficiency gap. However, efficient technologies are not the only ways to increase energy efficiency. Empirical studies have found that a cost-effective way to improve energy efficiency is to combine investments in energy-efficient technologies with continuous energy management practices. By including energy management into an estimated energy efficiency potential this paper introduces an extended energy efficiency gap, mainly in manufacturing industries and the commercial sector. The inclusion of energy management components in future energy policy will play an important role if the energy savings targets for 2020, and later 2050, are to be met in the EU.

  • 123.
    Backman, Madeleine
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Paulseth Sandvold, Iselin
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Relationen mellan ledarskap och hållbarhet: En fallstudie vid Transdev Sverige AB2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Due to increasing expectations and demands from different stakeholders, companies are being called upon to take actions to integrate the three dimensions of sustainability; economic, social and environmental. Corporate sustainability is therefore an inevitable topic of discussion among business organisations and top executives. Separately, there is extensive research on the two topics leadership and sustainability. However, the amount of research of the intersection of these two research fields is scarce and fairly unexplored, which makes this an interesting field of study. As a result of the actuality evolving around leadership and sustainability for corporations and the above stated lack of research, there is a need of a deeper understanding of the relationship between leadership and sustainability.

    Aim: The aim of this study is to understand the relationship between leadership and sustainability, as well as identifying aspects in the leadership that could be of importance regarding sustainability leadership.

    Methodology: This is a qualitative case study using a hermeneutics perspective of interpretation. The empirical data consist of a pilot study and five semi-structured interviews with top executives at Transdev Sverige AB. The study revolves around the empirical data and is therefore to be considered to have an inductive approach.

    Conclusion: The findings of the study has shown that the relationship between leadership and sustainability differ. The context of the top management team and the responsibility of the leaders have been vital in the explanation of their relationship. The context and the area of responsibility have additionally been vital in order to identify where in the sustainability spectrum the leader position himself. The relationship is further explained by three identified “relationship builders”; goal, morale and knowledge. We consider that these three aspects are of relevance to understand the relationship between leadership and sustainability within the specific context of this study.

  • 124.
    Baig, Mirza Kashif
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Raza, Hussain
    Linköping University, Department of Management and Engineering, Business Administration.
    Farooq, Umer
    Linköping University, Department of Management and Engineering, Business Administration.
    E-Commerce Adoption: A Comparative Study of Sweden and Pakistan2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The rapid proliferation of internet has turned the growth of e-commerce into a globalphenomenon including both, in the developed and developing countries. Several studies havebeen conducted in the perspective of consumer level e-commerce adoption for differentdeveloped countries. There felt a need to look into whether the same pattern of studies has anyimplication on other countries, especially the developing countries. This study aims at analyzingthe pattern of e-commerce adoption on consumer perspective and the factors that have greaterinfluence in the adoption of e-commerce by conducting a comparative study between Swedenand Pakistan. The factors of trust on online sellers, national culture, infrastructure involved in theoverall e-commerce activities and education level of consumers are found to have significantimpact on the adoption of e-commerce. Trust plays a pivotal role in e-commerce adoption due toa higher level of uncertainty followed by risk, invisibility of the parties involved in exchange andlack of control mechanism. Same is the case with the national culture whereby the propensity totrust on the online seller and risk taking are influenced to a great extent by different culturalorientation of consumers. Hofstede‘s (1980; 2001) frame work of cultural dimensions provide agood insight on national culture to draw their implication for the e-commerce adoption. Swedishculture appears to be more adaptive towards e-commerce than the Pakistani culture, due to itswider difference on the Hofstede‘s cultural dimension indices. Moreover Swedish customersexhibit more trust on suppliers‘ of online services and products. On the other hand, infrastructureand education are two important contextual factors that serve as support function to e-commerceactivities and complement each other such that without them e-commerce activities cannot beexecuted or flourished. Insufficient infrastructure and low education level are also the mainhurdles that refrain most of the consumers in Pakistan to make online purchases.

  • 125.
    Baishi, Wang
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    The Rise of MediaTek: Disruptive Innovation in Mobile Phone Chipset Industry2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: In the bestseller "The Innovator’s Dilemma", C. M. Christensen explained why and how outstanding companies can do everything right and still lose their market leadership. The mobile phone chipset industry is a hightech industry that has a heavy impact on our daily life. In the past ten year, the landscape of this industry has changed drastically. Many entrenched players with their glorious history dated back to the beginning of semiconductor industry’s formation failed while a few new comers rose to dominate the market. Apparantly the entrenched ones had all the resources needed to maintain their competitive advantage as the semiconductor industry is capital and technology intensive which requires continuous innovation. How could the new comers outperform the established ones in such a short time? The author started her investigation bearing the mind of disruptive innovation.

    Aim: In this thesis, taking the mobile phone chipset industry as an example, the author studies the rise of MediaTek, a company from Taiwan specialized in providing turn-key chipset solutions to mobile phone vendors. By doing the study, the author tries to reexamine the disruptive innovation theory proposed by Christensen and find out the root causes of the rise and fall of different companies in this industry.

    Methodology: The thesis uses deductive approach based on secondary data and qualitative interviews.

    Findings and Conclusion: The thesis verifies the five principles of disruptive innovation theory originally proposed by Christensen using the example of mobile phone chipset industry and MediaTek’s success in riding on the tide of disruptive innovation. The author analyzes MediaTek’s competitive advantage and business model to discover the reason why it succeeded in the fierce competition. Furthermore, the author brings forward three principles for incumbents to handle disruptive innovation based on the study conducted in this thesis.

  • 126.
    Barhanko, Daniella
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Lindholm, Linus
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Örtenvik, Mikael
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Identifiering av immateriella tillgångar vid rörelseförvärv: Har branschtillhörigheten någon betydelse?2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Identification of intangible assets has proven to be a problematic area for both the companies and accountingproffessionals. Previous studies have shown that a large part of the purchase price was allocated to goodwill, which may partly be a result of intangible assets not being recognized sufficiently. It has also been pointed out that there is a wide range in the regulatory framework that allows a lot of individual assessments.

     

    Aim: The aim is to examine whether there are differences between industries in the Swedish market for listed companies' identification of intangible assets at initial recognition for business combinations and, if so, what the reasons may be. We also want to investigate whether it is possible to discern an industry practice for the identification of assets and the allocation of the purchase price.

     

    Completion: Both qualitative and quantitative research has been conducted. The quantitative part consists of industry comparisons of acquisitions on the Nasdaq OMX Stockholm listings Small, Mid, Large Cap during the period 2005 to 2011. The qualitative part is based on interviews with four valuation experts.

     

    Results: The study shows that there are differences in how the companies divided the purchase price between the three asset classes intangible assets, goodwill and net tangible assets, but that it is difficult to make a connection to industry practice. From the interviews, we have found that it is likely that companies follow each other, which may explain the differences between industries. The distributions are also influenced largely by the acquisition materiality in relation to the company as a whole.

  • 127.
    Basak, Leonard P. III
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Carlson, Jonathan W.
    Linköping University, Department of Management and Engineering, Business Administration.
    The Effects of the Sarbanes-Oxley Act: A Deeper Look into its Impact on Small Companies2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The following thesis was written by Jonathan W. Carlson and Leonard P. Basak, III for their Bachelor of Science in Business at Linkoping University, Sweden. The authors intend to determine the effects the Sarbanes-Oxley Act (SOX) has had on business. The paper outlines many possible costs of the act, with a focus on the adverse impacts it has on small companies. In order to combine new information with previous research, interviews were conducted. The purpose of these interviews is to compare and contrast the effects of SOX on firms of different sizes or structure. Through the combination of past studies and research, the authors agree that future changes to the Sarbanes-Oxley Act are needed to make it less invasive on small firms. The thesis recommends simple revisions be made that can explicate the types of firms the Act applies to. In the interviews conducted, the harmful effects of the Act are more extreme in small companies that large ones. These findings are consistent with the findings of previous research, allowing a reasonable proposal for additional revision of the Sarbanes-Oxley Act.

  • 128.
    Beaufils, Pierre
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Vrbanjac, Dennis
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Tailors and Sewing Threads: A case study of public-owned firm evolving in the Swedish society2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background

    Understanding the benefits from the environment of municipally-owned energy firms in Sweden, through the perspective of the network theory, the triple helix model and knowledge transfer.

    Aim

    To construct a model describing the resources flowing within the network of relationships within the specific context of operations.

    Methodology

    The study is centred on a case company where two specific departments are put in focus: the energy recovery department and the business development. The case study aims to be descriptive, according to the data collected from interviews of relevant respondents.

    Findings

    - The benefits derived from a collaboration with a knowledge centre is the legitimate creation of exploitable innovation for the firm, as well as the creation/improvement of hybrid platforms where mobility of personnel is seen as a central communication factor.

    - When it comes to the income generating activities the main benefits that arose within the collaboration was the creation of opportunities for growth and business networks as such.- Power on influencing the context generates policies and favourable network oriented circumstances.

     

  • 129.
    Beck, Alexander
    et al.
    utredningschef, Civilekonomerna.
    Brännström, Dan
    generalsekreterare, FAR.
    Eriksson-Zetterquist, Ulla
    Göteborgs universitet.
    Hellman, Niclas
    Handelshögskolan i Stockholm.
    Marton, Jan
    Göteborgs universitet.
    Silver, Lars
    Umeå universitet.
    Tagesson, Torbjörn
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration.
    Akut brist på lärare i ekonomi på universiteten2016In: Svenska DagbladetArticle, book review (Other (popular science, discussion, etc.))
    Abstract [sv]

    Redovisningen spelar en central roll i samhället genom att skapa transparens i näringsliv och offentlig sektor. Kraven på transparens ökar och redovisningen vidareutvecklas och anpassas till en global marknad. Bland studenter i företagsekonomi är det populärt att läsa redovisning. Men det råder stor brist på kompetenta universitetslärare i redovisning i Sverige

  • 130.
    Beckman, Caroline
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Steen, Stina
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration.
    Hur intern och extern kommunikation bidrar till företags strategiska hållbarhetsarbete: En kvalitativ flerfallstudie av hur e-handelsföretag kommunicerar internt och externt med intressenterna kund och stat2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Today, sustainability is of more importance, which means that companies must take a bigger responsibility when it comes to sustainability. In previous research, no one has studied how Swedish e-commerce can communicate sustainability to customers and government. Through internal and external communication, we want to examine how this type of communication, can contribute to a corporate strategic sustainability work.

    Research questions:

    • How do the company communicate sustainability internally?
    • How do the company communicate with the government when it comes to changes?
    • How do the company communicate sustainability with customer?
    • How does the company react strategically on external communication?

    Aim: The aim of this study is to understand and analyze how internal and external communication can contribute to corporation´s strategic sustainability work by comparing two companies.

    Conclusion: The result of the research shows that internal and external communication contributes to corporate strategic sustainability work. It is important for companies to have a two-way communication with the government, in order to be updated if new laws or regulations are introduced. Using communication channels to communicate corporate sustainability work to customers as well as listening to customer demand, is another conclusion regarding corporate external communication. Furthermore, internal communication contributes to corporate strategic sustainable work, by having good sustainability routines and processes, can companies quickly respond to what is communicated externally.

    Research contributions: By highlighting the role of internal and external communication and the importance of communicating with its external stakeholders, the study contributes to an increased understanding of how internal and external communication can contribute to a corporation´s strategic sustainability work.  

  • 131.
    Behrmann, Linn
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Lundqvist, Therese
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Logistikbranschens väg till hållbarhet: En studie om logistikbranschens förutsättningar för implementering av cirkulär ekonomi2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: A shift in consumption has been noted in recent years. The more we demand and consume, the more increases the number of transports which leads to negative consequences in our environment. Logistic firms have a direct effect on the environment through their carbon emissions from their vehicles, therefore they have a direct possibility to influence this. The logistic sector is facing multiple challenges, but can through integrated sustainability actions acquire benefits, in both monetary and non-monetary forms. The companies can be responsible regarding the environmental, economic and social aspects, which is called Corporate Social Responsibility (CSR). The efficient resource management that can be implemented in logistic firms constitutes of the circular economy model, which is based on reducing, reusing and recycling resources within a company. CSR and circular economy compose the base in this study for the investigation of how a logistic firm can in the most optimal approach, implement sustainability actions within the logistic sector in Sweden.

    Purpose: The purpose of this study is to examine how logistic firms in Sweden work with sustainability. Furthermore, we aim to identify and investigate what are the possibilities and conditions for an implementation of circular economy within logistic firms to create a more resource efficient and sustainable sector.

    Completion: The study has a qualitative outline through interviews with competent actors that have a direct connection with the logistic sector in Sweden. This decision is based on the aim of obtaining a greater understanding from different sources in the sector with persons that obtain varied positions and knowledge.

    Conclusion: The results of this study implies that an effective resource management based on the circular economy model only can be achieved when the following four elements are realized with sustainable responsibility. The first requirement deals with a sustainable approach, the second requires that there is a demand for sustainable transports, it also requires that companies implement sustainable logistic activities that optimize business resources. The final requirement is that stakeholders seeks incentives to support and invest in the business both long-term and with cross-sector collaborations together with the laws enacted to drive the sustainability agenda forward.

  • 132.
    Beijbom, Filip
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Fröman, Adam
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Asset Liability Management: Ur privatpersonens perspektiv: Ta kontroll över din ekonomiska framtid2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    BACKGROUND: Companies and financial institutions have developed advanced tools based on the theories of Asset Liability Management with purpose to proactively manage risks and plan future cash flows. At the same time, private financial advising of today is still based on traditional asset allocation methodologies and rules of thumbs. Previous research concludes that similar ALM-tools could add value for private investors in the financial advising, but the private investors’ perspective in the matter is still unexplored. The fact remains that only if the private investors are convinced that ALM can add value, can a tool with theoretical advantages be successfully implemented in practice.

    AIM: The aim of this thesis is to test and analyze the individual investors’ attitude and capacity to understand private financial advising based on ALM as methodology, and analyze whether an ALM tool adds value in private financial advising.

    COMPLETION: The thesis has been conducted by ten individual interviews in a qualitative manner. The authors have created a fictitious ALM-analysis that has been presented for all of the respondents. By asking questions connected to scenarios, the study have been able to analyze the individuals’ attitude to share and receive personal information, as well as their attitude to proactively plan their financial future.

    CONCLUSION: The study concludes that the biggest value-creating aspect of ALM is that individuals show a great interest in visualizing their own financial future. However, a financial illiteracy in combination with a lack of clear-cut financial ambitions, weakens the ALM-tools area of use for the individual. Furthermore, ALM need to overcome barriers in individuals limited rational behavior and simultaneously create a strong trust to maximize the value-creation for the individual.

  • 133.
    Beil, Erika
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Garcia Mayor, Daniel
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    The Challenge of Cross-Cultural Adjustment: The Case of Expatriates on International Assignments between Africa and Sweden2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Multinational business is in a constant search for opportunities. The present globalizationprocesses that the world is immersed in, supported by technological, social, economic and culturaladvances, is allowing markets to interact in new ways. In that manner, markets with lower previousrelevance for European companies are emerging as promising markets for the upcoming years,as it is the case for Africa. Even though trading and business connections between Europe andAfrica has existed centuries ago, the economical predictions for European business in Africaappear more promising than ever.

    This new set of business opportunities towards the African markets, come together with a newset of challenges. Africa’s characteristic heterogeneity presents an issue for the replication of thesame techniques of leadership, communication and way of structure used in Europe, or morespecific, in Sweden. This research study places its focus on Swedish companies with employeeson international assignments between Sweden and different African markets. In order to help tounderstand how to improve the performance of the expatriates, the researchers analyzed whatvariables affect cross-cultural adjustment. As a starting point served the Framework ofInternational Adjustment by Black, Mendehall and Oddou (1991).

    The findings show that the model of International Adjustment of Black, et al., (1991) is still mostlyvalid. Nonetheless, through the data analysis, researchers identified several issues discordantwith the previous mentioned model. Therefore, an updated framework was developed,aggregating the identified differences and improvements to the original framework. In the sameway, researchers formulate a set of recommendations for the companies aiming to improve thecross-cultural adjustment of their expatriates.

  • 134.
    Bellis, Linnea
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Jishammar, Karolina
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Sambandet mellanägaridentitet ochhållbarhetsrevision2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction Since the 31th of December 2016, sustainability reporting has been mandatory for big companies in Sweden. The legislation is based on soft regulation, which means that it is not mandatory for companies to apply sustainability reporting assurance (SRA). Both listed and municipal corporations are affected by the new legislation. Based on positive accounting theory (PAT) and institutional theory (IT), it is possible that their different ownership identities will affect their choice of applying SRA.

    Purpose The purpose this study is to explain the relationship between ownership identity and SRA for Swedish companies. In addition, we will analyse factors that influence municipal corporations’ choice to apply or not to apply SRA.

    Method This quantitative study is based on a deductive approach. Based on PAT and IT, three hypothesis have been developed. A cross-sectional design has been used together with secondary data from companies’ annual reports in a logistic regression. Finally, we have developed our results from the logistic regression through four semi-structured interviews with employees from municipal corporations that are affected by the new legislation.

    Conclusion Ownership identity was not statistically significant in the logistic regression. However, our results should be read with some caution, since only three municipal corporations chose SRA. The results from the semi-structured interviews gave us some support for both PAT and IT. Moreover, our findings show a positive relationship between SRA and the control variables firm size and industry belonging.

  • 135.
    Beltrán Alanis, Martha Alicia
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Cruz Sánchez, Javier Arnulfo
    Linköping University, Department of Management and Engineering, Business Administration.
    An exploratory research: Fear and the need of security interplay as a business mechanism2011Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Humanity builds and writes its history. Overtime the need of feeling secure has been present originated from an emotion, a condition and reaction: the fear of threats or danger. The impact of human fear over the humanity behaviour leads for searching ways of reducing such fear. Consequently, security companies have a potential opportunity for fulfilling this human need reducing the phenomenon of fear. Some organisations and companies discovered that human fear can be used as tool for influencing the individual behaviour and for consumption purposes.

    Aim: Developing a research and discussing some of the issues that concerns today‟s societies and business organisations as well as the managerial consequences arising by exploring the global fear and necessity of security trends as a critical issue for the decades to come. Therefore, the purpose of this study explores the extent to which companies can use human fear that an individual perceives as a potential strategy within the security industry to increase and expand their market.

    Definitions: When companies use fear in advertising influence human behaviour known in marketing as fear appeal. In this research, mass media does not use fear as a conscious way to manipulate or persuade human behaviour. However, the usage of fear messages in mass media has an impact on human fear perception. Then, there is evidence of a positive relationship between marketing fear appeal and mass media spreading information of threats, violence and crime. Both create fear on humans‟ perception but marketing in a direct conscious way and mass media in an indirect unconscious way, what we have identified and called „unacquainted-indirect fear appeal‟.

    Results: The findings in this exploratory thesis show a functional relationship between the phenomenon of fear and the phenomenon of the need of security which are persistent variables overtime. Therefore, it is possible for security companies to take advantage of this trend and to develop a potential strategy to increase and expand their market while taking into account that fear appeal needs a very specific treatment and testing along this process due to the several results that can be achieved from such a strategy. The results can vary depending on the circumstances of the individual and the environment not always controllable by the companies within business in a constant changing world.

  • 136.
    Ben Amor, Mehdi
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Laboratory of ECSTRA, Economic Department, HEC of Carthage, Carthage University, Carthage, Tunisia.
    Lindahl, Mattias
    Linköping University, Department of Management and Engineering, Environmental Technology and Management. Linköping University, Faculty of Science & Engineering.
    Frankelius, Per
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Hafedh, Ben Abdennebi
    Laboratory of ECSTRA, Economic Department, HEC of Carthage, Carthage University, Carthage, Tunisia.
    Revisiting Industrial Organization: Product Service Systems Insight2018In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 96, p. 1459-1477Article, review/survey (Refereed)
    Abstract [en]

    This literature review puts forward a comparison between the traditional seller, usually represented by classic Industrial Organization (IO) models, and system providers, which are illustrated by Product Service System (PSS) models. A multidisciplinary systematic literature review, that compares PSS and IO models, is conducted, and ends up in to define PSS as a technology. It highlights the differences and similarities between classic IO and classic PSS and evaluate the weakness and strengths of different models. In total, 148 articles from different disciplines have been investigated, and a different understanding of PSS is provided. A new IO framework, that considers classic sellers and PSSs providers, is established to preserve PSS specificities and stress the role of policy maker and competition for PSSs expansion.

  • 137.
    Bengtsson, Lars
    et al.
    Högskolan i Gävle.
    Enberg, Cecilia
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Lakemond, Nicolette
    Linköping University, Department of Management and Engineering, Project Innovations and Entrepreneurship. Linköping University, Faculty of Science & Engineering.
    Öppen och sluten på samma gång: att integrera kunskap över företags gränser2015In: Kunskapsintegration och innovation i en internationaliserande ekonomi: slutrapport från ett forskningsprogram / [ed] Hans Andersson, Christian Berggren, Göteborg: Makadam Förlag, 2015, p. 84-100Chapter in book (Other academic)
    Abstract [sv]

    Företag får allt svårare att behärska alla de teknologiområden som behövs för utvecklingen av sofistikerade produkter för den internationella marknaden. Därför ökar betydelsen av samarbete med olika typer av partners vars kunskaper kompletterar dem som finns internt. Detta har lett till ett ökat intresse för det som kallas öppen innovation. Det innebär att företag öppnar sina innovationsprocesser och involverar kunder, leverantörer, konsulter, akademier och ibland även konkurrenter för att underlätta in- och utflöde av kunskaper och teknologier. Företag kan vara öppna i olika faser av produktframtagningsprocessen, från idégenerering till kommersialisering, och samarbetet kan kretsa kring olika typer av kunskapsinnehåll (teknologi, produkter, processer). Tidigare forskning har framför allt betonat fördelarna med ökad öppenhet. Utifrån vår forskning om öppen innovation, som innefattar både intervjubaserade fallstudier av innovationsprojekt och en enkät till 415 företag om öppen innovation, vill vi lyfta fram tre utmaningar i detta sammanhang: den egna spetskompetensen, kostnader för integration av extern kunskap och risken för kunskapsläckage. Resultaten visar att företag behöver utforma sina innovationsprocesser så att de kan vara öppna och slutna på samma gång.

  • 138.
    Bengtsson, Lars
    et al.
    Högskolan i Gävle.
    Lakemond, Nicolette
    Linköping University, Department of Management and Engineering, Project Innovations and Entrepreneurship. Linköping University, Faculty of Science & Engineering.
    Laursen, Keld
    Department of Innovation and Organizational Economics, Copenhagen Business School.
    Tell, Fredrik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Open innovation: managing knowledge integration across multiple boundaries2017In: Managing knowledge integration across boundaries / [ed] Fredrik Tell, Christian Berggren, Stefano Brusoni, Andrew Van de Ven, Oxford: Oxford University Press, 2017, p. 87-105Chapter in book (Refereed)
  • 139.
    Bengtsson, Lars
    et al.
    University of Gävle, Sweden; Royal Institute of Technology, Sweden.
    Lakemond, Nicolette
    Linköping University, Department of Management and Engineering, Project Innovations and Entrepreneurship. Linköping University, The Institute of Technology.
    Lazzarotti, Valentina
    LIUC Università Cattaneo, Italy.
    Manzini, Rafaella
    LIUC Università Cattaneo, Italy.
    Pellegrini, Luisa
    University of Pisa, Italy.
    Tell, Fredrik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Open to a select few?: Matching partners and knowledge content for open innovation performance2015In: Creativity and Innovation Management, ISSN 0963-1690, E-ISSN 1467-8691, Vol. 24, no 1, p. 72-86Article in journal (Refereed)
    Abstract [en]

    The purpose of the paper is to illuminate the costs and benefits of crossing firm boundaries in inbound open innovation (OI) by determining the relationships among partner types, knowledge content and performance. The empirical part of the study is based on a survey of OI collaborations answered by R&D managers in 415 Italian, Finnish and Swedish firms. The results show that the depth of collaboration with different partners (academic/consultants, value chain partners, competitors and firms in other industries) is positively related to innovation performance, whereas the number of different partners and size have negative effects. The main result is that the knowledge content of the collaboration moderates the performance outcomes and the negative impact of having too many different kinds of partners. This illustrates how successful firms use selective collaboration strategies characterized by linking explorative and exploitative knowledge content to specific partners, to leverage the benefits and limit the costs of knowledge boundary crossing processes.

  • 140.
    Bengtsson, Lars
    et al.
    Högskolan i Gävle.
    Lakemond, Nicolette
    Linköping University, Department of Management and Engineering, Project Innovations and Entrepreneurship. Linköping University, Faculty of Science & Engineering.
    Tell, Fredrik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Hur arbetar svenska företag med öppen innovation?2016In: Öppen innovation: i teori och praktik / [ed] Nicolette Lakemond, Fredrik Tell, Lund: Studentlitteratur AB, 2016, p. 39-53Chapter in book (Other academic)
  • 141.
    Bengtsson, Marie
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Lindkvist, Lars
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Från person till organisation: två modeller för den organisatoriska kunskapens tillväxt2015In: Kunskapsintegration och innovation i en internationaliserande ekonomi: slutrapport från ett forskningsprogram / [ed] Hans Andersson, Christian Berggren, Göteborg: Makadam Förlag, 2015, p. 41-50Chapter in book (Other academic)
  • 142.
    Bengtsson, Marie
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Lindkvist, Lars
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Mapping the Road to Future Projects: Roadmapping as a Balancing and Transformation Process2017In: Project Management Journal, ISSN 8756-9728, E-ISSN 1938-9507, Vol. 48, no 2, p. 39-54Article in journal (Refereed)
    Abstract [en]

    Based on a longitudinal case study in a large technology-based firm, this article shows how roadmapping can bring about an increased focus on explorative activity and a stronger future orientation in an organization. The case study shows how a radical technology vision, presented in the first roadmapping attempt, contributed to creating an awareness of the value of looking long into the future. This was, however, far from sufficient, and a second attempt with a stronger focus on collaboration and new knowledge generation was initiated to further the desired changeover. Interestingly, the case study points to the significance of visualizations as a means to support knowledge generation, as well as to protect exploration. More generally, we propose how roadmapping can be developed into a balancing and transformation tool associated with mapping as well as the creation of roads.

  • 143.
    Bengtsson, Marie
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Tell, Fredrik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    On the Silence of Routine and the Significance of Socks: Reflections on Cohen’s ‘Organizational Character’2014Conference paper (Other academic)
  • 144.
    Bengtsson, Marie
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Tell, Fredrik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Rutin – den tysta styrningen2012In: Styrning: Med projekt och kunskap i fokus / [ed] Söderlund, Jonas och Fredrik Tell, Lund: Studentlitteratur, 2012, p. 159-175Chapter in book (Other academic)
  • 145.
    Berg, Eric
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Bergström, Alfred
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Överreaktion på Stockholmsbörsen: Bevis från Sverige2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: In the 1960’s, when psychologists Amos Tversky and Daniel Kahnemancompared their cognitive models of decision-making under risk anduncertainty with economic models of rational behavior a new field withinmodern financial economics was born. Theories within behaviouralfinance have since tried to explain financial anomalies that pointedtowards inefficient markets. One such anomaly is the overreactionhypothesis and was first proposed by De Bondt & Thaler in 1985. Itstates that investors overreact to new information and that security priceswill therefore “overshoot” their fundamental values. An extreme rise ordrop in price is followed by a reversal in the opposite direction.

    Purpose: The purpose of this study is to investigate whether an overreaction effectcan be observed on the entirety of the Stockholm stock exchange andwhat causes it.

    Completion: For each week in the years 2003-2014 the 5 stocks with the highest(lowest) return on the Stockholm stock exchange have been placed inwinner (loser) portfolios to be evaluated the succeeding 10 weeks. A significant difference between abnormal returns (ACARlosers - ACARwinners>0) is seen as support for the overreaction hypothesis.

    Conclusion: The results show that the winner and loser portfolios show proof of anoverreaction effect the first week in the evaluation period. This effect,however, disappears completely when the portfolios are value-weighted,indicating signs of a small-firms effect rather than an overreaction effect.

  • 146.
    Bergek, Anna
    et al.
    Linköping University, Department of Management and Engineering, Project management, Innovations and Entrepreneurship . Linköping University, The Institute of Technology.
    Berggren, Christian
    Linköping University, Department of Management and Engineering, Project management, Innovations and Entrepreneurship . Linköping University, The Institute of Technology.
    Tell, Fredrik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, The Institute of Technology.
    Do technology strategies matter? A comparison of two electrical engineering corporations, 1988-19982009In: Technology Analysis & Strategic Management, ISSN 0953-7325, E-ISSN 1465-3990, Vol. 21, no 4, p. 445-470Article in journal (Refereed)
    Abstract [en]

    In order to reap competitive advantage from innovation, a firms technology activities should square with its technology strategy - but how do technology strategies relate to activities and financial performance in relevant business areas? This paper investigates this question by means of a comparison between two leading firms in the electrical engineering industry: ABB and General Electric. We show that substantial performance differences between these companies in the power generation field are related to differences in their espoused technology strategies (as indicated by statements in annual reports) and technology activities (as indicated by patenting) and the degree of alignment between these.

  • 147.
    Bergek, Anna
    et al.
    Linköping University, The Institute of Technology. Linköping University, Department of Management and Engineering, Project management, Innovations and Entrepreneurship .
    Tell, Fredrik
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration .
    Berggren, Christian
    Linköping University, The Institute of Technology. Linköping University, Department of Management and Engineering, Project management, Innovations and Entrepreneurship .
    Watson, J.
    SPRU, University of Sussex, The Freeman Centre, East Sussex BN1 9QE, United Kingdom.
    Technological capabilities and late shakeouts: Industrial dynamics in the advanced gas turbine industry, 1987-20022008In: Industrial and Corporate Change, ISSN 0960-6491, E-ISSN 1464-3650, Vol. 17, no 2, p. 335-392Article in journal (Refereed)
    Abstract [en]

    This article focuses on technological discontinuities and late shakeouts in mature industries. The empirical case is combined cycle gas turbine technology in the power generation industry, where two of four main incumbents (GE, ABB, Siemens, and Westinghouse) exited the industry after several years of competition. We show that the vast differences in firm performance are strongly related to variation in technological capabilities, such as sourcing and integration of knowledge from related industries and after-launch problem solving. The findings from this case may also be of general interest for studies of dynamics in other mature, complex industries.

  • 148.
    Bergek, Anna
    et al.
    Linköping University, The Institute of Technology. Linköping University, Department of Management and Engineering, Project management, Innovations and Entrepreneurship .
    Tell, Fredrik
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration .
    Palmberg, Christopher
    Product complexity and collaborative modes of knowledge sourcing: The case of combined-cycle gas turbines (CCGT)2008In: Vision ERA-Net Conference,2008, 2008Conference paper (Other academic)
    Abstract [en]

        

  • 149.
    Bergenudd, Amanda
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Danell, Louise
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Målkongruens vid otydlighet på svenska lärosäten: En kvalitativ studie om svenska lärosätens interna kommunikation av otydliga mål2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Issue: Swedish institutions of higher education experiences higher pressure from the surrounding society to follow development and continuously renew themselves. As an example of government owned organisations that are complex, decentralised and professional, organisations such as universities, are working towards unclear and vague goals. Conditions that could worsen the potential of achieving goal congruence, which is considered critical for all organisations, there for prevails. According to previous research internal communication is critical under these conditions. Purpose: The purpose of this study is to provide in-depth knowledge of how Swedish institutions work with internal communication of unclear goals and how the internal communication of unclear goals affects the organization's goal congruence. Conclusion: What was identified as interesting is that in spite of lack of internal communication goal congruence could prevail in the studied organisation. Since management chooses not to clarify goals they give each member of the organisation an opportunity to relate, interpret and work towards the goal in their own way. A viewpoint affected by the organisational structure of universities as decentralised and professional organisations. Through having unclear goals in this type of organisations goal congruence can prevail even without a well functioning internal communication. Knowledge Contributions: The results of this study disprove previous research that of internal communication is critical for goal congruence when having unclear goals. The results can be generalised to other organisations in similar context and conditions as the studied organisation, but first and foremost to other universities as complex, decentralised and professional organizations with unclear goals. 

  • 150.
    Bergerson, Ty
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kahveci, Ollile
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Maintaining motivation and goal congruence in a small business: A Case Study of a Moving Company in the United States2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The intent of this study is to determine how goal congruence can be affected by motivation. The study will specifically, look at how relationships and company culture can affect the individual motivation of employees and in turn what affect it will have on goal congruence. The purpose of the study is to investigate how the relationships between managers and employees influence goal congruence and how this may promote an efficient work environment.

    This study uses Maslow’s hierarchy of needs and McGregor’s x and y theories to exam the impact that motivation has on an individual and how it affects their goal congruence within the company. To ensure accurate representation of ideas, and because it is a qualitative study, interviews were conducted within a small moving company within the United states. The interviews provided insight into the motivation of the interviewees and how the motivation affects them. To accurately represent the information interviews were completed within every level in the company.

    This study intends to provide insight into the motivation tactics and beliefs that best promote goal congruence. Through the discussion the study strives to show the role different motivation tactics play on a person’s ability to become goal congruent within the company. The contribution that this study provides is insight into how different motivation techniques can have different effects on employees within a small business. It also provides contribution into how different levels of motivation can be achieved by employees and how they can impact the overall goal congruence within the company.

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