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  • 251.
    Broberg, Maria
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Simonsson, Rania
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    ”det är lättare om man är en del av konflikten”: Om teammedlemmars upplevelser av konflikthantering2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    As conflicts more or less are inevitable in projects and workplaces, it is a central issue for organizations (Tonnquist, 2016). As early as in 1995, conflicts were described as becoming increasingly prevalent, due to lack of loyalty between employees and employers (Wall & Callister, 1995). Today, teamwork is the exception that proves the rule (De Dreu & Weingart, 2003) and teamwork as a way of working is described as another contributing factor to the emergence of conflicts (Wall & Callister, 1995). As there is no research that highlights the team member’s perspectives and their experiences of conflict management, this is an interesting subject to study. Therefore, the purpose of this study is to contribute to an increased understanding of how team members experience conflict management. 

    Theories about types of conflict, conflict management styles and temporality, in combination with a phenomenological perspective, have been used to fulfill the aim of the study. In order to contribute to an increased understanding of the phenomenon, a comparative case study of four cases has been carried out. The cases that have been studied have been team members and empirical data have been collected through semi-structured interviews. The phenomenon has been studied in the context team and organization. To compile and analyze the empirical data, thematic analysis and cross case synthesis were used as tools. 

    The study reveals, among other things, that team members experience conflicts as something positive, since conflicts can contribute to the development of individuals' ability to understand people or a team's performance. It has been argued that the adoption of certain conflict management styles leads to the emergence of new conflicts (DeChurch, Hamilton & Haas, 2007) but this study shows that these styles can also be used to counteract the emergence of these conflicts. Furthermore, this study shows that managers as third parties have an important role in the management of conflict situations and by taking part of this study, managers can become aware of the consequences of their actions. Finally, the study reveals that when team members manage conflicts themselves, they use their precious experiences concerning conflicts. It has previously been discussed that temporality should be included in the theories used (Hernes, Simpson & Söderlund, 2013) and this study also acknowledges that the time perspective should be integrated into existing theories of conflict and conflict management.

  • 252.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    Vad förklarar variationer i frivillig information?2006Conference paper (Other academic)
  • 253.
    Broberg, Pernilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad.
    What do auditors do?2013In: Mercury Magazine, ISSN 2001-3272, Vol. 5-6, p. 102-107Article in journal (Other academic)
    Abstract [en]

    The traditional role of the auditor is to function as a sort of assurance for the owners and stakeholders of a company who need to be assured that the information presented about the company is true and fair.

    In her dissertation, Pernilla Broberg argues that today such traditional view of the auditor function could be questioned. The study focuses on auditor practice and aims at answering the question of what auditors do. By observing auditors at work, identifying auditor activities and interviewing auditors about the findings, the study bring forth an updated view of auditing and the role of auditors.

  • 254.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Collin, Sven-Olof
    Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Axelsson, Monika
    Högskolan Kristianstad, Kristianstad, Sweden.
    Schéle, Charlotta
    Högskolan Kristianstad, Kristianstad, Sweden.
    Why reduce profit?: accounting choice of impairments in Swedish listed corporations2007Conference paper (Other academic)
  • 255.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Smith, Elin
    Högskolan Kristianstad, Kristianstad, Sweden.
    Duggal Sharma, Annika
    Högskolan Kristianstad, Kristianstad, Sweden.
    Schischke, Sandra
    Högskolan Kristianstad, Kristianstad, Sweden.
    Gendered characteristics in the audit process2009Conference paper (Other academic)
  • 256.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Magisterexamen viktig för revisorsyrkets status2017In: BalansArticle in journal (Other (popular science, discussion, etc.))
  • 257.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, The Institute of Technology. Kristianstad University, Kristianstad, Sweden .
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Argento, Daniela
    Kristianstad University, Kristianstad, Sweden .
    Gyllengahm, Niclas
    Kristianstad University, Kristianstad, Sweden /Grant Thornton, Malmö, Sweden .
    Mårtensson, Ola
    Kristianstad University, Kristianstad, Sweden .
    Explaining the influence of time budget pressure on audit quality in Sweden2016In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, p. 1-20Article in journal (Refereed)
    Abstract [en]

    This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is also related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit quality and could be used and expanded in future studies. The study also has practical implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.

  • 258.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Kristianstad University, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Argento, Daniela
    Kristianstad University, Kristianstad, Sweden.
    Gyllengahm, Niclas
    Kristianstad University, Kristianstad, Sweden; Grant Thornton, Malmö, Sweden.
    Mårtensson, Ola
    Kristianstad University, Kristianstad, Sweden.
    Explaining the influence of time budgetpressure on audit quality in Sweden2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 21, no 2, p. 331-350Article in journal (Refereed)
    Abstract [en]

    This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits for a majority of the companies in Sweden. The findings show that time budget pressure lowers the quality of audits performed by Swedish auditors, but it is not the only explanation. Audit quality is so related to other factors such as gender, position, experience, number of clients, local office size and audit firm. Thus, the model is useful for explaining the factors influencing audit uality and could be used and expanded in future studies. The study also has practical  implications showing that when trading-off between audit efforts and available resources and setting time budgets for each audit assignment, audit firms should also consider the personal characteristics of the auditors.

  • 259.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Högskolan Kristianstad, Kristianstad, Sweden.
    Collin, Sven-Olof
    Högskolan Kristianstad, Kristianstad, Sweden.
    What explains variation in voluntary disclosures: A study of annual reports from corporations listed at the Stockholm Stock Exchange2007Conference paper (Other academic)
  • 260.
    Broberg, Pernilla
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Science & Engineering. Kristianstad Univ, Sweden.
    Umans, Timurs
    Kristianstad Univ, Sweden; Linnaeus Univ, Sweden.
    Skog, Peter
    Baker Tilly Saxos AB, Sweden.
    Theodorsson, Emily
    Swedish Tax Author, Sweden.
    Auditors professional and organizational identities and commercialization in audit firms2018In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to explain how auditors professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-a-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of organizational professionalism. The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firms process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

  • 261.
    Brodacki, Marcus
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Jirskog, Hanna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Är diversifiering ett översättningsproblem?: Hur lean översätts till en tjänstorganisations olika kontexter2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Management concepts, such as lean, need adjustment to fit the unique circumstances of a certain organisation. Translation is a method of adapting management concepts between different contexts but research on the subject has mainly focused on the translation to a single context. The implications that diversification has for the translation to a certain organisation are largely overlooked. It is therefore relevant to study how diversification affects translation and if it can be a reason for the large number of failures in the implementation, and translation, of management concepts.

    Purpose: The purpose of this study is to increase the understanding of the translation that takes place when a diversified service organisation implements lean. To fulfill the purpose we have studied what translation competence that is experienced to be important in the organisation when lean is implemented in a diversified service organisation and how the competence is adapted to the different contexts within the organisation. Furthermore, we have studied which translation types that are used when lean is implemented and how they are adapted to the different contexts of a diversified service organisation.

    Method: This is a qualitative case study with phenomenological perspective that puts emphasis on hermeneutic context. Semi-structured interviews and document studies provided the empirical material for the study. The empirical material is presented in themes in a narrative way.

    Conclusion: Diversification per se does not have to imply any difficulties if the translation, in terms of translation type and -competence, is controlled by demand. Transverse processes on the other hand needs to be focused and a holistic approach and a consistency in how lean is used and applied is necessary to make them work in an optimal and customer driven way. 

  • 262.
    Broomé, My
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Trosell, David
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Revisorsassistenters upplevelse av handlingsutrymme och comfort2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The research regarding audit associates is limited, but available researchshows that audit associates perform a great deal of the audit. Our study is motivated bythe lack of research concerning the audit associates own experience of their worksituation, discretion and comfort.

    Purpose: To explore the relationship between audit associates perceived discretion andcomfort.

    Method: We performed ten semistructured interviews. Eight of these with auditassociates and two with former audit associates who left the occupation the latest year.

    Conclusion: We conclude that the main factors that affect the relationship betweenaudit associates perceived discretion and comfort is experience, personality andstructure/controls.

  • 263.
    Budding, Tjerk
    et al.
    VU University, Amsterdam, The Netherlands.
    Grossi, GiuseppeHögskolan Kristianstad, Sweden.Tagesson, TorbjörnLinköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Public sector accounting2014Collection (editor) (Other academic)
    Abstract [en]

    As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector.

    Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues:

    • Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs)
    • Financial reporting and consolidated financial statements in the public sector
    • Public sector management accounting and control methods
    • Financial and performance auditing in the public sector

    This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

  • 264.
    Buijs, Sonja
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Langguth, Julia
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Strategic consensus building: A single case study in a merged organization2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Considering high merger failure in the process of strategy implementation, there is a need to elaborate on strategic consensus building during this major organizational change.

    Purpose: To gain understanding about the strategic consensus building process in a merged organization from a teleological perspective. The premerger influence and the intervening circumstances are expected to affect the process of consensus building.

    Methodology: A single case study approach was taken by interviewing twelve senior managers from two hierarchical levels as well as five managers from the corporate strategy department of a merged organization to gain a comprehensive understanding of the research topic.

    Findings: The empirical findings indicated that consensus on strategic priorities is essential for further development of a merged organization. In addition, this study has identified three strategic consensus building facilitators vertical communication, transparency, and agility.

  • 265.
    Burlin, Lisa
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Wennberg, Malin
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Fastighetsbolags hållbarhetsrapportering: Nya lagens påverkningar på eller förändringar av hållbarhetsrapporterna2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The Swedish Parliament issued an addition to the annual accounts act, requiring the companies which fulfil the size criteria to produce a sustainability report, starting for the financial year 2017. This addition defines content, needed for the understanding of the company’s development, financial position and performance.

    Purpose: The purpose is to study effects on investment property companies’ sustainability reports from the year 2016 to 2017, due to the addition. Furthermore, whether there are similarities or differences between reports by state-owned, municipally-owned and listed investment companies` sustainability reports.

    Method: A qualitative research strategy consisting of a study of sustainability reports by two state-owned, one municipally-owned and six listed investment property companies. We did five interviews to see what the new requirement created for effects on the investment property companies.

    Results: The effects vary but, in common, the reports for year 2017 by the nine companies have: a more clearly defined structure, a more developed risk management and more on social conditions. Overall, the state-owned, the municipally-owned and the listed investment property companies' sustainability reports are similar to each other, by reporting in terms of economy, environment and social sustainability. The state-owned companies` reports differ from those by the municipally-owned and by the listed companies, as their sustainability reports have a clearer structure and transparency. Maybe can be explained by the longer period of years the state-owned companies have reported on sustainability.

  • 266.
    Burman Lundin, Kristoffer
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Larsson, Erik
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kunskap som belöning: En kvalitativ fallstudie om hur arbetsmotivation påverkas av kompetensutveckling som en del av ett belöningssystem2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Problem discussion: In order for organizations to survive in the long run they are becoming increasingly dependent on their co-workers, their competence and not least their motivation. Companies implement reward systems in order to increase employees’ work motivation, but previous research has put little emphasis on competence development as part of a reward system. This study was performed at a manufacturing company at which work tasks are repetitive and not satisfactory by nature, and thus should not be enough to satisfy intrinsic motivation. Previous research has quantitatively attempted to explain connections between reward systems and motivation without trying to understand the underlying factors, which has led to a knowledge gap in current research.

    Research questions: (1) Why has the company, where this study is conducted, used competence development in their reward system? (2) How and why is the competence development as a part of the studied reward system affecting work motivation amongst the employees?

    Aim: The aim of this thesis is to analyze how competence development as part of a reward system is constructed and used in a manufacturing company. Further, we aim to explain how the competence development affects the work motivation amongst the employees.

    Results: This thesis explains how and why the examined company utilizes competence development as part of a reward system. The results have proven that competence development can be interpreted as having a positive effect on employees’ work motivation. However, the thesis has also found that the structure of the reward system could hinder work motivation from reaching its full potential. Work motivation amongst all individuals cannot be done by a single best practice because work motivation differs from person to person.

    Science contributions: This thesis contributes to fill the current knowledge gap existing within the field when it comes to understanding how and why competence development as part of a reward system leads to a change in work motivation. The thesis also contributes to a deeper understanding of how competence development can be used to enhance work motivation in a manufacturing company, where work tasks tend to be repetitive by nature.

  • 267.
    Buslovic, Maksim
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Deribe, Samson
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    A Multiple Case Study on Contradictions and Pre-conditions for Outsourcing Agile Software Development Projects2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: A Multiple Case Study on Contradictions and Pre-conditions for Outsourcing Agile Software Development ProjectsAuthor: Maksim Buslovič & Samson DeribeSupervisor: Jonas SöderlundDate: May 30th, 2012Background: In today’s turbulent business environment organizational success depends on its ability to embrace change and adapt quickly. The ability to satisfy customer is core to profitability; thus being agile is a prominent factor, because customer expectations are never static. One of the project management methods which is quite popular in the software development are is Agile Method. Agile methods depart from the classical project approach as it emphasizes more on interaction among participant, short iteration and continuous feedback to embrace the continuously evolving customer requirements. However, implementing Agile methods in a distributed project work seems to be challenging, thus limiting projects to optimize form their distributed resource as well as external parties.Aim: The purpose of this thesis is to understand how Agile methods contradict with the Outsourcing practice, which ultimately lead to identifying the possibilities to successfully outsource project work based on Agile methods. In addition, the study aims in providing a good ground for future study in ‘Outsourcing within Agile Methods’ to fill the big theoretical gap identified in the area.Methodology: The thesis used a qualitative approach that intends to build theory through iteration by waving back and forth between data and literatures in an inductive manner. The research design was based on multiple case study that used five interviews and one direct observation as an instrument to collect primary data along with secondary data; all three together ensure proper triangulation resulting in higher research validity. Open coding system was used to analyze data; and findings were presented by tables, figures, models and direct quotations.Results: The study shows that values and principles of agile software development which gives much emphasis on proximity in order to have a daily stand-up meetings, visualizations, constant contact with customers and other team members, knowledge sharing and fun disappear when the project is involved in outsourcing partly the development process; because the need use more plans & documentation, clear contracts and less interaction implying a contradiction in both ‘Agile methods’ and ‘Outsourcing’ practices. However, the study identified preconditions that must be considered while involving in outsourcing part of Agile software development: Outsource only if the part to be outsourced is not related to core product; Put a complete team in a co-located manner; Minimize interdependence among distributed teams; and there should be enough time before delivering product to customers.

  • 268.
    Byström Öhrnell, Martina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ekström, Adam
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Kundinvolvering i modern tjänsteutveckling: Kundens roll och bidrag i en kundcentrerad tjänsteutvecklingsprocess2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Problem: Given the role of the customer in value creation organizations need knowledge on how their customers can get involved, and develop formal processes to do so. Given services role in today’s world there is a need for continuous research and development in the field. Furthermore, the research surrounding service development has mostly contributed to the theoretical field without much contribution to those who work with service development today. These aspects are part of the reasoning leading up to this studies purpose.

    Purpose: The purpose of this study is to develop an understanding on how customers are involved in service development in practice and the role of the customer in the development process, as well as examine the practice with the current literature.

    Method: The study is of a qualitative character with a case study design. Due to nine semi-structured interviews with both service design firms and service businesses both working with customer involvement in their service development processes valuable data could be collected to explain the case.

    Conclusion: The conclusions that were made from the study is that the traditional service development models have been phased out in favor of design based models with iterative phases. Furthermore, the theoretical classification of a services user is not as widespread in practice, it is more based on the needs of the customer than the customer’s characteristics. Finally, the study could identify that besides the traditional effects of customer involvement, there is an additional effect. Namely, that customer involvement can lead to large organizational changes as a result of a new customer focus.

  • 269.
    Bytyqi, Valon
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Fall, Alioune
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Är strukturerade produkter rättvist prissatta?: en granskning av den svenska marknaden för aktieindexobligationer2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Enligt Svenska Bankföreningen (2012) uppgick den utgivna volymen av aktieindex-obligationer på den svenska marknaden under 2011 på strax under 42 miljarder SEK. Framför-allt två specifika händelser låg bakom tillkomsten av strukturerade produkter på den svenska marknaden; förskjutningen av ansvaret för sparande från det offentliga till det privata samt avregleringen av de finansiella marknaderna som inleddes redan under 1970-talet (Lindqvist & Malmström, 2010). Privata investerare lockas att investera i strukturerade produkter av den begränsade risken att förlora hela investerade beloppet, samtidigt som man har chansen att vara med på en eventuell positiv utveckling. Bland annat har strukturerade produkterna fått utstå kritik för deras avgifter och kostnader som är svåra för investerare att förstå (Finansin-spektionen, 2012a, s.32 ff.).

    Syfte: Syftet med denna studie är att ur en placerares perspektiv genomföra en granskning av strukturerade produkters prissättning vid emissionstillfället genom att jämföra produkternas emissionspriser med det teoretiska värdet vi räknar fram för respektive produkt.

    Genomförande: På grund av den stora bredden av strukturerade produkter, avgränsar vi oss till endast aktieindexobligationerna på den svenska marknaden. Genom att replikera produk-ternas kassaflöden kan vi beräkna respektive produkts teoretiska värde som sedan kan jämfö-ras med produktens emissionspris för att på så sätt undersöka förekomsten av eventuella skill-nader som inte kan hänföras till produkternas arrangörsarvoden.

    Slutsats: Vår undersökning visar på att det existerar stora skillnader vid emissionstillfället mel-lan det teoretiska värdet som vi har beräknat och de priser som produkterna har emitteras till. En del av denna skillnad har kunnat härledas till förekomsten av dolda avgifter som i genom-snitt uppgick till 7,55 procent av produkternas emissionspriser, eller 1,90 procent per löptidsår.

  • 270.
    Bäcklund, Erik
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Martin, Kagstedt
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Reaching Generation Z: A qualitative study examining marketing communication channels for targeting Generation Z to establish brand awareness2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Brand awareness and its establishment among consumers has been a central theme in previous research on marketing as it is proven to indirectly induce purchase. It is thus seen as crucial for marketers to establish brand awareness. However, a research gap is apparent in regard to creating brand awareness among Generation Z. More specifically, this study focuses on which communication channel that is best suited for establishing brand awareness for this generational cohort. Hence, the purpose of this study is to explicitly analyse the linkage between these variables and provide a guideline for companies targeting Generation Z. To obtain a deeper understanding, previous research has been reviewed and an extensive data collection has been conducted including two methods; interviews and a survey to obtain empirical evidence and valuable insights. The qualitative data was of main focus with the quantitative data gave more of an overview.

    By combining and evaluating the empirical findings in relation to previous research and theory we could identify patterns and relationships that eventually led to the conclusion and final results of this thesis. The initial results concluded from this study underlined the importance of brand awareness since it was the first step for the purpose of inducing purchases. In addition, the results also highlight the importance of building upon brand awareness to establish brand liking as it will provide for the increase of purchase intention. For establishing brand awareness when targeting Generation Z, Instagram is a means of preference and should be considered as part of a mix of various communication channels in using integrated marketing communications.

  • 271.
    Bäckström, Jon-Erik
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Skårner, Hampus
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Varumärket inifrån: En fallstudie på Sto Scandinavia2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemformulering: Företag som agerar på mogna marknader använder ofta sitt företagsvarumärke för att differentiera sig. Ett varumärke byggs inte enbart upp genom kommunikation till kunden i form av annonser, skyltning och kampanjer. Även interaktionen som sker mellan kund och anställd har en stor inverkan på hur kunden uppfattar företagets varumärke (Parment, 2010). Hur de anställda agerar gentemot kunden beror till stor del av deras uppfattning av företagsidentiteten, som agerar ramverk för dagliga beslut och beteenden (Harris, F., de Chernatony, L., 2001). En stark företagsidentitet kan skapa en tydlighet i företaget som ökar medarbetarnas känsla av engagemang, vilket i förlängningen ger mer nöjda kunder. En stark företagsidentitet förutsätter en gemensam syn på densamma mellan företagets olika avdelningar. Ett företag som lyckas bygga samsyn kring en stark företagsidenitet har mycket goda förutsättningar att omsätta identiteten i ett starkt företagsvarumärke. Samspelet mellan företagsidentitet och företagsvarumärke var det som lockade oss till ämnet, och den specifika fallstudien.

    Syfte & frågeställning: Syftet med rapporten är att studera Sto och klargöra vilka faktorer som inverkar i skapandet av företagsidentiteten hos ledning och anställda.Hur ser uppfattningen om företagsidentiteten ut hos medarbetare och ledning i företaget? Finns skillnader i ledningens uppfattning om företagsidentiteten och medarbetarnas uppfattning, och vilka effekter får dessa skillnader på företagets varumärke?

    Slutsats: Det finns skillnader i hur företagsidentiteten uppfattas mellan ledning och medarbetare på Sto, och även inom respektive grupp. Dessa olika uppfattningar kan i förlängningen leda till att företagsvarumärket försvagas.

  • 272.
    Bärlund, Sara
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Prantner, Antonia
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Vem gör vad inom revisionsteam?2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Problem: Previous research/studies that has been done onauditor’s judgments, focuses largely on individualauditors only, despite the fact that much of the auditis done in teams. The theory about teamwork inauditing includes above all perceptions of how thework is divided in the team and how teams aresupposed to work, it also describes four traditionalroles in auditing. However, there are few studiespublished about what different kinds of membersexist in practice within audit teams and what thesemembers actually do.

    Aim: The aim of the study is to describe which roles existswithin the audit team and how the job splitting isdone between teammembers.

    Method: It is a qualitative study that has an inductiveapproach but includes some deductive elements. Tobe able to answer the aim of the study, semistructuredinterviews were conducted withrespondents from different audit firms, as well asusing materials obtained from audit firms websites’and job advertising within the audit area.

    Conclusion: The number of members and roles in an audit team isaffected by assignment-, firm- and office size butalso by the experience of the individual member andthe client. These factors also affect what each roledoes. In an audit team there has to be at least oneengagement leader and one junior auditor. Thetraditional roles that is known in the theory are alsopresent in the empirical data, but sometimes withdifferent titles and different fields ofresponsibility.The junior auditors are the ones that dothe biggest part of the audit, while the superiorauditors are responsible for administrative work likeplaning, job splitting, or is responsible forclientrelated activities.

  • 273.
    Böckerman, Therese
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Forsman, Sara
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Human Resources i en kontroversiell verksamhet: En studie som visar vikten av anpassning till omgivningen2012Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background and Problem: Human Resources are considered one of the most important assets when competing with other companies. There are a lot of studies made in general on the subject while studies considering a specific context are missing. To consider the context when adapting a HR-strategy is interesting as the structure of the organization and the environment affects both the organization and the individuals within it. To study how the controversial context affects an organization is particularly interesting as the context is subject for discussion in the society.

    Aim: The study's purpose is to investigate how Human Resources are handled in a controversial business and to identify success factors when adapting the strategy to the controversial context.

    Methodology: The study started out by collecting theories connected to the subject with Fombrun, Devanna & Tichys HR-cycle. Interview questions where made based on the theories and answered by three of the case company's employees, whom all are well familiar with the case company's HR-strategy.

    Conclusion: We have come to the conclusion that there are no remarkable differences when handling Human Resources in a controversial context then in earlier published theories. However the importance of an adjusted HR-strategy to best be able to handle the employees are proven. Some areas must be considered more important when adjusting the HR-strategy to the context. In these situation areas resulting in long-term relationships between the employee and the organization seems to be high valued.Key words: Human Resource, controversial context, gambling company and long-term relationships.

  • 274.
    Callerud, Amanda
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Månsson Rosengren, Hanna
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    CSR och Agenda 2030: En flerfallsstudie om Agenda 2030s påverkan på hållbarhetsarbetet hos svenska energiföretag2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Problem discussion By 2015, the UN decided on a new universal sustainability plan, called Agenda 2030, which aims to improve the social, economic and environmental conditions in the world. According to the EU Commission, CSR work is conducted on the initiative of the company. This creates a conflict of interest between companies and the goals set by the UN in Agenda 2030, as some argue that responsibility for sustainable development should not, or even may, lie on the company. Sweden is now considered to be at the forefront of issues relating to human rights and democracy, but in order to achieve the ambitious goals of Agenda 2030 further efforts are required. As we argue that the responsibility of business and industries has increased in line with the development of the society, companies have a key role to play in fulfilling Agenda 2030. Without a understanding and willingness of companies to take responsibility for sustainable development, we believe it will be impossible to achieve the goals of Agenda 2030. Therefore, we consider it important to investigate if Agenda 2030 leads to a greater understanding and willingness for what businesses need to do to achieve the sustainability goals.

    Research questions

    What characterizes and motivates Swedish energy companies' CSR work today? What influences Swedish energy companies' CSR work today? Has Agenda 2030 changed or influenced the view of economic, social and environmental responsibility of Swedish energy companies?

    • If yes: how has Agenda 2030 changed or influenced the view of economic, social and environmental responsibility of Swedish energy companies?
    • If no: why has Agenda 2030 not changed or influenced the view of economic, social and environmental responsibility of Swedish energy companies?

    Has Agenda 2030 changed the CSR work of Swedish energy companies?

    • If yes: how has Agenda 2030 changed the CSR work of Swedish energy companies?
    • If no: why has Agenda 2030 not changed the CSR work of Swedish energycompanies?

    Aim The aim of the study is to examine how Swedish companies within the energy sector work for sustainable development och what influences their sustainability efforts. Furthermore, the aim of study is also to investigate to what extent the companies CSR work has been adapted to the global sustainability goals decided by the UN in Agenda 2030

    Results The study has explained what characterizes, motivates and influences the Swedish energy company's CSR work. Furthermore, the study has described how companies' views on CSR and sustainability have changed since the introduction of Agenda 2030. The result of the study shows that all fallopian companies base their sustainability work on three dimensions; economic, social and environmental sustainability. The motivation to take responsibility comes from a self-driven interest, but many of the companies also describes that sustainability work is necessary for the company's long-term profitability and survival. Different stakeholders affect the companies in different ways and express different expectations on the companies. However, the most prominent stakeholders are owners, employees and customers. The study found that neither companies' view of social responsibility nor their CSR work has changed as a result of Agenda 2030. However, what many of the companies said were that they saw many benefits of Agenda 2030 and that companies are generally likely to be helped by the agenda when they design their CSR work.

    Science contributions The study aims to increase the understanding of how Swedish energy companies work with CSR in order to achieve the sustainable development goals of Agenda 2030. The aim is to increase interest and inspire other Swedish companies to invest more in CSR, as well as better understand their contribution to sustainable development. By examining how Agenda 2030 has changed or affected the energy company's CSR work, the ambition is to help those companies that want to or are trying to implement CSR in their organization, in order to contribute to sustainable development.

  • 275.
    Calori, R
    et al.
    Lyon Management Sch, F-69132 Ecully, France Jonkoping Int Business Sch, S-55111 Jonkoping, Sweden Linkoping Univ, S-58183 Linkoping, Sweden.
    Melin, L
    Atamer, T
    Lyon Management Sch, F-69132 Ecully, France Jonkoping Int Business Sch, S-55111 Jonkoping, Sweden Linkoping Univ, S-58183 Linkoping, Sweden.
    Gustavsson, Peter
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration .
    Innovative international strategies2000In: Journal of world business (Print), ISSN 1090-9516, E-ISSN 1878-5573, Vol. 35, no 4, p. 333-354Article in journal (Refereed)
    Abstract [en]

    The analysis of practitioners' narratives in four industries-cables and wires, paint, footwear chocolate, and sugar confectionery-shows that innovative international strategies drive the dynamics of international competition. The four industry case studies suggest an empirical classification of innovative international strategies based on four main dimensions: nature of the firm's competitive advantage, process of internationalization, segment scope, and level of coordination across borders. From these dimensions derive six types of innovative international strategies that change the rules of competition. The findings support a proactive view of economic development and strategic management This framework cart inspire decision makers in charge of crafting consistent and effective international strategies, as it shows that strategic choice can transform industry structure.

  • 276.
    Canonico, P.
    et al.
    University of Napoli Federico II, Italy.
    Söderlund, Jonas
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. BI Norwegian School of Management, Oslo, Norway.
    De Nito, Ernesto
    Università degli Studi Magna Graecia di Catanzaro, Italy.
    Mangia, Gianluigi
    University of Napoli Federico II, Italy.
    Special Issue: Organizational mechanisms for effective knowledge creation in projects2013In: International Journal of Managing Projects in Business/Emerald, ISSN 1753-8378, E-ISSN 1753-8386, Vol. 6, no 2, p. 223-235Article in journal (Refereed)
    Abstract [en]

    Purpose – Knowledge creation is increasingly singled out as an important activity in a wide range of sectors. At the same time, projects are considered to be the loci where much of knowledge creation takes place. The aim of this paper is to give an overview of the current issues within this area and point out a few directions for future research.

    Design/methodology/approach – This paper is based on a literature review and a summary of the papers included in the special issue. The aim of the literature review consists in pointing out the key themes in the continuing debate on knowledge creation in projects.

    Findings – The paper argues that research needs to be developed along the following lines: the preconditions of effective knowledge creation mechanisms; the organizational practices able to support knowledge creation mechanisms; the contribution of communities of practice to knowledge creation in projects; the role of time and timing in projects knowledge creation; and the challenges associated with inter-organizational projects and knowledge creation.

    Originality/value – This paper (and the special issue) provides an understanding of the context of knowledge creation, of the requirements that different contexts place on knowledge creation, and of the suitability of such mechanisms in peculiar contexts. These issues have received only limited attention to date in the project management literature.

  • 277.
    Carlsson, Emilia
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Martinetti, Daniela
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    From Zero to Hero: A Comparative Case Study on Managerial Capability Development in Incubated Start-ups2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background

    Exploring the literature stream of the knowledge perspective as well as that of start-ups andincubation, and subsequently bringing the two together.

    Aim

    To construct propositions regarding the process of developing managerial capability in incubatedstart-ups.

    Methodology

    The study entails 3 start-ups that provide a high technology product. The development ofmanagerial capability was explored through a comparative case study in which founders, businesscoaches and externally recruited employees where interviewed.

    Findings

    The process of managerial capability development in incubated start-ups can be deconstructedinto two processes, knowledge acquisition and knowledge integration, where each process presentdistinct attributes in different stages of development of the start-up. This managerial capabilityformation is an incremental process that drives growth.

  • 278.
    Carlsson, Frida
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Selma, Grahn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Skräddarsydd kommunikation: Hur miljövänliga transporter bör kommuniceras enligt e-handelskonsumenten.2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction Online shopping has grown rapidly which has led to an increased home delivery transportation. At the same time, the importance of decreasing the climate impact from consumption is a fact. Symbols have been a popular tool to communicate the environmental impact of products. The consumers’ opinions regarding how the communication of environmentally friendly transports should be made, is still an unexplored area.

    Purpose The purpose of the study is to investigate how e-commerce consumers consider that communication of environmentally friendly transportation should be designed to make that option more attractive. Furthermore, we want to investigate whether there may be differences and similarities between consumers with different characteristics and, in such cases, which those are.

    Method This quantitative study has a deductive approach and the survey was designed upon a foundation of previous research. The empirical material consists of a survey where the selection was ecommerce consumers of groceries.

    Conclusion This study’s results show that, according to the consumers, communication of environmentally friendly transportation should consist of the format symbol and the information should consider that they are mostly motivated by doing good for their surrounding world, acting responsibly and understanding the consequences of their action. The largest obstacle for the consumers is the price. Furthermore, some relationships were identified between consumer characteristics and what type of communication they consider makes more environmentally friendly transport attractive.

  • 279.
    Carlsson, Julia
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Mattsson, Jennifer
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Lean i äldreomsorg – en cylinderformad kloss i ett fyrkantigt hål?: En fallstudie om huruvida lean är en passande modell för svensk kommunal äldreomsorg2016Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Lean was first seen in the automotive industry but has since then been applied to a number of different industries, whereof the public sector is one of them. Previous research has shown that lean has a better fit with services when applied to homogeneous services like waste disposal and maintaining parks. Yet an overview of lean in Swedish municipalities has shown that the most frequent use of the concept lean is in elderly care - which is categorized as a heterogeneous customized service. The aim of this case study is to examine the fit between lean and municipal elderly care. The study has investigated what determines the ability of adopting lean thinking based on seven interviews in two Swedish municipalities. The results show that the whole concept of lean thinking cannot be applied, primarily because of the complexity of the customer concept in the public sector. The interviewees identify several customers apart from the end-user of the service. The fact that tax payers and the social welfare board also are considered customers hinders the work with lean, since their interests may diverge from that of the end-user. However, by using lean tools, processes without involvement from the end-user have been improved, for instance services like administration, laundry and storage management. In turn, these improvements made time for value creating activities for the end-user. The results also show that the Social authority regulating the Swedish municipal elderly care, actually enables an approach inspired by lean. This is primarily due to the development towards a service production based on the actual needs of the end-user rather than being limited to the existing services.

  • 280.
    Carlsson, Jörgen
    et al.
    Ekonomihögskolan, Lunds universitet.
    Sandell, Niklas
    Ekonomihögskolan, Lunds universitet.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Rådet för Kommunal Redovisning (RKR).
    Sammanställd redovisning: - mot en förbättrad kommunal koncernredovisningspraktik2014In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 4, p. 6-8Article, book review (Other (popular science, discussion, etc.))
    Abstract [sv]

    I syfte att utveckla kvaliteten på kommuners sammanställda redovisning har Rådet för Kommunal Redovisning (RKR) tagit fram en skrift som är tänkt att utgöra ett stöd för dem som arbetar med att ta fram sammanställd redovisning. I denna artikel diskuterar författarna till skriften, Jörgen Carlsson och Niklas Sandell, tillsammans med Torbjörn Tagesson, kanslichef vid RKR, den kommunala redovisningens utmaningar och några av RKR:s ställningstaganden avseende de riktlinjer som gäller vid framtagande av en kommunal koncernredovisning.

  • 281.
    Carlsson, Jörgen
    et al.
    Ekonomihögskolan Lunds Universitet.
    Sandell, Niklas
    Ekonomihögskolan Lunds Universitet.
    Tagesson, Torbjörn
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Vägledning för sammanställd redovisning2014In: Kommunal ekonomi, ISSN 0282-0099, no 6, p. 8-8Article, book review (Other (popular science, discussion, etc.))
  • 282.
    Carlsson, Sofia
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ekman, Nikita
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    The Swedish SMEs’ road to sustainable innovation: A qualitative multiple case study on how Swedish SMEs use, and can use, open innovation to promote innovative sustainability initiatives2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: 20% of the world's population is responsible for about 80% of the life-cycle impacts of consumption and the per-capita footprint of developed countries is at least double than that of developing countries. This is why there is an urgent need for companies in industrialized countries to find more sustainable production methods and encourage sustainable consumption. Global sustainability trends drive innovation, which is why it is important to study how companies use, and can use, innovation to be more sustainable. Despite the will to work sustainably innovative, many SMEs today face resource constraints that hinder them from doing so - a problem that in part can be mitigated by open innovation. In Sweden today, however, open innovation is not widely used, especially not amongst SMEs.

    Purpose: This study aims at mapping how Swedish SMEs currently work with open innovation in order to promote innovative sustainability initiatives, and how they could do it.

    Methodology: This is a qualitative multiple case study in which seven cases have been studied and compared. The study is based on the hermeneutic philosophical standpoint, with an abductive approach. The empirical data consists of seven semi-structured interviews with representatives from seven different Swedish SMEs, from different industrial sectors.

    Conclusion: This study concludes that Swedish SMEs mainly work with inbound open innovation in the form of sourcing information from customers and/or suppliers. It is also found that outbound open innovation is used to a lesser extent among the studied SMEs. The study proposes that more cross-sectoral collaboration can be beneficial. Furthermore, it is established that clearer methods for, and more knowledge about, open innovation could increase the use of it, and thus the benefits of it. 

  • 283.
    Carlsson, Victoria
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Löfgren, Cecilia
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Sinar svensk mjölkproduktion?: En studie om en bransch i kris2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: In 1990, the Swedish food market was deregulated to be enforced with theEuropean food market. Since then, the number of dairy farms has dropped from roughly 25000 companies, to a little bit more than 4 000 companies. During the end of year 2014 andthe beginning of 2015 the price paid to dairy farmers by dairies has been extremely low,which has had an impact on the dairy farmers profitability. Each dairy farmer has one dairycompany affiliation, and it is the dairy companies who decide which price they will pay forthe milk that is produced. Because of the monotone production of dairy farmers, it isusually hard for them to differentiate their product and they often end up in an unprofitablesituation.

    Aim: This study aims to examine the dairy industry and the structural problems Swedishdairy farmers perceive within it. Given the perceived structural problems, we want toexamine the approach Swedish dairy farmers holds to the possibilities they considerthemselves to have, to influence their role within the dairy industry.

    Completion: The study begun by reading newspaper articles, specialist literature and othere-references regarding the dairy industry. The collecting of secondary data was followed upby collection of primary data through several visits by dairy farms, surveys, one case studyand one telephone interview. The study has an abductive approach, and therefore theory andempirical data were collected parallelly. During the collection we used both a qualitativeand a quantitative method. The quantitative information was collected by using semistructuredand structured interviews but also by doing observations. The quantitative datawere collected using surveys.

    Conclusion: Swedish dairy farmers are today in a severe situation. They suffer from lowprofitability, and it is hard for them to influence their income in the current dairy industrystructure. Because dairy farmers experience low control in their daily work, and at the sametime have a very high work strain, it is possible that it will affect their health in a negativeway. However, we believe that dairy farmers, like many of them selves, can influence theirposition in the dairy industry, even though a lot of work will be needed. If dairy farmerswould like to affect their position in the industry, it would be helpful for them to develop aclear strategy for their companies, something we do not percept that many Swedish dairycompanies have today.

  • 284.
    Carneros, Louise
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Wetterholm, Lovisa
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Livet efter sammanslagningen: En fallstudie om arbetssituationen efter bildandet av affärsområdet Stena Components2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Problematisation: About 70 percent of all mergers and acquisitions do not reach their desired goals. Research has identified several reasons for this, and has shown that it is necessary to focus on the integration process after the merger. The time after the agreement has been closed between the two parties is referred to as post-merger integration (PMI), which includes the integration between assets, business activities and personnel. One reason why mergers fail in this context depends on human factors rather than financial aspects as the top management might focus on. Therefore, it can be crucial to observe how top managers and employees perceive their situation at work to create understanding of what factors within change management that can determine how the situation is perceived during the PMI-process.

    Purpose: The purpose of this study is to create understanding of how managers and employees perceive their situation at work during the post-merger integration process when two former differentiated business lines have been merged within the same group.

    Research questions: How do the perceptions differ between managers and employees? What factors within change management can determine how the situation at work is perceived by managers and employees after a merger?

    Contribution: To create understanding about change processes after a merger, this study can indicate what factors organisations should focus on in the post-merger integration process.

    Conclusion: This study shows that the perceptions of how the situation at work is perceived differs between managers and employees. The differentiated perceptions have principally been shown in the context of what can be considered as opportunities versus challenges and how responsibility is assigned within the organisation. Common perceptions have also been identified and these can be summarized in cooperation,  ongoing improvement work and understanding of the fact that organisational changes  take time. Regarding what factors within change management that can determine how the work situation is perceived, several have been revealed. These can be concluded in terms of follow-up, dedication, communication, susceptibility, willingness to change, cooperativeness and complicity.

  • 285.
    Castrén, Emma
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Gylling, Malin
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Agile Ambidexterity: Multiple case study of Finnish software development organizations2016Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Exploring the ambidexterity literature in the context of agile software development organizations from the perspective of how the organizational characteristics that result from the application of agile methods affect the achievement of ambidexterity

    Aim: To gain insight into how agile software development organizations achieve ambidexterity.

    Methodology: How agile software development organizations achieve ambidexterity was studied through a multiple case study where the total of four case projects in two different organizations were examined.

    Findings: This study indicated how the characteristics of agile software development organizations have an essential role in how ambidexterity is achieved in these organizations.

  • 286.
    Ceder, Felicia
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ahlmén, Olivia
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration.
    Årsredovisningen, ett objektivt informationsdokument eller ett marknadsföringsverktyg?: En kvantitativ studie om läsbarheten i svenska börsnoterade företags årsredovisningar2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Introduction Nowdays the narrative parts are the majority of the annual report. The narrative parts help the reader to interpret the financial information. Thus, the readability is important for the usefulness of the annual report. Prior research has found that corporations strategically use the language as a tool to hide information and to obfuscate the reader.

    Purpose The purpose of this study is to explain variation in readability between Swedish listed corporations’ annual reports.

    Method This quantitative study is based on an eclectical and deductive approach where both theories of readability and accounting theories have formulated the hypotheses. A cross-sectional design has been used and the study's empirical data consist of secondary data, derived from annual reports. Variation in annual reports readability has been analysed by multiple linear regression.

    Conclusion The result shows that there is a strong positive correlation between profitability and readability, thus less profitable corporations have lower readability in their annual reports. The result also shows that there are weak differences in the annual reports' readability between different industries. Furthermore, the analysis indicates that larger companies write longer texts and thus more difficult.

  • 287.
    Cedersund, Elisabet
    et al.
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Social and Welfare Studies, Division Ageing and Social Change.
    Rapp, Gunilla
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Holmquist, Carin
    Handelshögskolan i Stockholm, Sweden.
    Sundin, Elisabeth
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Old Age as a Market Advantage: The Example of Staffing Agencies in Sweden2017In: Ageing, Organisations and Management : Constructive Discourses and Critical Perspectives / [ed] Aaltio, Iiris; Mills, Albert J.; Helms Mills, Jean, Cham, Switzerland: Palgrave Macmillan, 2017, 1, p. 183-210Chapter in book (Refereed)
  • 288.
    Chanko, Romina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    El-Bazi, Marsel
    Linköping University, Department of Management and Engineering, Business Administration.
    Utmaningar vid ekonomistyrning för att uppnå hållbara mål: En fallstudie av Hyresbostäder i Norrköping AB2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Challenges in financial control to achieve sustainable goals - A case study by Hyresbostäder in Norrköping AB

    Authors: Romina Chanko and Marsel El-Bazi Supervisor: Robert Jonsson

    Keywords: Financial management, municipal companies, rental housing, challenges, sustainability

    Background: Sustainability aspects have become increasingly debated in today's society, so it is also important for companies to show their commitment to these issues. The use of financial management enables businesses to more successfully achieve sustainable goals. Previous studies have, however, shown that there is a lack of measurement systems and practical examples of municipal companies use of financial control to achieve sustainable goals.

    Purpose: The purpose of the study is to increase understanding of how financial control is used to identify challenges for municipal companies in financial control to achieve sustainable goals.

    Method: This qualitative study is based on a hermeneutical perspective with an abductive approach. A case study has been carried out at Hyresbostäder in Norrköping AB through document studies and semi-structured interviews.

    Conclusion: The study shows that the directives from the municipality of Norrköping are unclear and fail to explain how, why and who should achieve the goals. A challenge for Hyresbostäder is to contribute to public benefit and act on a commercial basis, which can lead to contradictory objectives. There is as well limited resources and a conflict of interest that leads to an imbalance between the sustainability aspects.

  • 289.
    Chanko, Romina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    El-Bazi, Marsel
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Utmaningar vid ekonomistyrning för att uppnå hållbara mål: En fallstudie av Hyresbostäder i Norrköping AB2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Sustainability aspects have become increasingly debated in today's society, so it is also important for companies to show their commitment to these issues. The use of financial management enables businesses to more successfully achieve sustainable goals. Previous studies have, however, shown that there is a lack of measurement systems and practical examples of municipal companies use of financial control to achieve sustainable goals.

    Purpose: The purpose of this study is to increase understanding of how financial control is used to identify challenges for municipal companies in financial control to achieve sustainability goals.

    Method: This qualitative study is based on a hermeneutical perspective with an abductive approach. A case study has been carried out at Hyresbostäder in Norrköping AB through document studies and semi-structured interviews.

    Conclusion: The study shows that the directives from the municipality of Norrköping are unclear and fail to explain how, why and who should achieve the goals. A challenge for Hyresbostäder is to contribute to public benefit and act on a commercial basis, which can lead to contradictory objectives. There is as well limited resources and a conflict of interest that leads to an imbalance between the sustainability aspects.

  • 290.
    Chanko, Romina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Rojas, Ximena
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Redovisningval i tjänsteföretag: Vad ligger till grund för valet?2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: Financial reports have a significant role in the market and may differ depending on the incentive for accounting choices. Incentives may influence how companies recognize revenue. This was seen in the company Enron who tried to meet expectations by bringing forward earnings that led to bankruptcy. The revenue recognition can be seen as complex because it is a question of assessments. Another example is the company Prosolvia that reported the incomes wrong, which also caused them to go bankrupt.

    Purpose: The purpose of the study is to study how service companies using K3 report their income and the underlying causes of the accounting choice. The study will also make a comparison between the listed companies revenue recognition. ends K3 reports their revenues and the underlying causes of the accounting choice. The study will also make a comparison between the listed companies revenue recognition.

    Method: The study has been conducted through a qualitative method with a deductive approach. The empirical data consists of primary data obtained through semi-structured interviews.

    Conclusion: The study found that the revenue recognition of K3 services companies´ is affected by self-interest, legitimacy and expectations from stakeholders as well as society. The results of the study also show that there is a difference between the companies’ choice of method and accounts in the revenue recognition.

  • 291.
    Chan-on Ruus, Linda
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Ohlsson, Magdalena
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Att arbeta tillsammans med ett Shared Service Center: En fallstudie om samverkan mellan Mercuri Urvals Shared Service Center och resterande företaget2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: To have a chance in the globally growing market, companies need to be maximally effective. The design of the organization’s structure can be seen as an important method to improve its effectiveness; one example of such is a structure that incorporates a Shared Service Center. A Shared Service Center can be viewed as a form of centralization and implies that the company collects group-wide processes into one unit. When implementing such a unit, the company faces several challenges including a change and development of its interactions, which in turn can affect the efficiency.

    Aim: The aim of this study is to describe and enhance the understanding of the interactions between a Shared Service Center and the organization as a whole from the perspective of the employees.  

    Methodology: The study is a qualitative case study from a hermeneutical perspective. Furthermore, semi- structured interviews and document studies form the basis of the empirical material.

    Conclusion: Several factors, both positive and negative, can be seen as having an impact on the cooperation in organizations that have implemented a Shared Service Center. New ways of working have increased the demands on the employees where the cooperation have been distracted due to unpersonal relations and flaws in the personal chemistry. 

  • 292.
    Charlotte, Flodin
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Uppsats Handledare.
    Sanna, Hagelin
    Linköping University, Faculty of Arts and Sciences. Linköping University, Department of Management and Engineering, Business Administration. Uppsats Handledare.
    Ekonomistyrningen och ledarskapets påverkan på den svenska gymnasieskolan: En jämförelse mellan kommunala och fristående gymnasieskolor2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Introduktion: Valet av gymnasieskola, vilken skola och program en elev väljer att studera vid, är ett val alla i årskurs nio i Sverige måste ta. Ett av dessa val är om eleven ska studera vid en kommunal eller fristående skola. Idag verkar inte skillnaderna vara så stora som de var i början av 90-talet, så finns det ens några skillnader mellan en kommunal och en fristående gymnasieskola idag? Givetvis finns det många faktorer i skolans värld som går att jämföra, men vi har valt att fokusera på ekonomistyrning och ledarskap.

    Syfte: Syftet med uppsatsen är att undersöka och öka förståelsen för vilka skillnader det finns inom ekonomistyrning och ledarskap på gymnasieskolor med olika huvudmän, samt att se om det finns något samband mellan ekonomistyrningen och ledarskapet.

    Metod: Vi använder oss av en deduktiv ansats i uppsatsen eftersom vi har utgått ifrån kända teorier och ett antal hypoteser som vi testat mot den insamlade empirin. Teorierna ledde till de observationer och resultat vi fått fram i studien. Vi har också använt oss av flermetodsforskning, huvudsakligen är detta en kvalitativ studie men den kompletteras av en kvantitativ metod. Studien utformas som en fallstudie och vi undersöker fyra fall. Insamling av data till denna studie gjordes genom intervjuer och enkäter.

    Slutsats: Gällande de fall vi har undersökt kan vi se att det inte finns några större skillnader mellan kommunala och fristående gymnasieskolor inom ekonomistyrning och ledarskap. Den största skillnaden är den politiska styrningen, annars kopplas variationerna mer till den enskilda individen och inte till huvudmän. Slutsatserna som vi har dragit i denna uppsats kan inte generaliseras eftersom studien gjordes på så få fall. En större och djupare studie behövs för att kunna generalisera resultaten.

  • 293.
    Chaussée, Laury
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Foray, Marine
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Understanding the Management Control System Used by Hybrid Companies: A Case Study of IKEA and MIO.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Due to the globalization, companies have to review their strategy permanently. In the same way, they need to choose the right management control system which will be in line with their strategy. Recent research has been made and it was highlighted that new strategies have been created to face up to the globalization and stay competitive. One of the new strategies is called “hybrid strategy”. It consists of combining the low-cost competitive advantage with the differentiation competitive advantage. By doing that, a company differentiates itself from its competitors with a special feature and, by the same time, has the lowest cost in its market. This new strategy came after the three generic strategies from Porter, which explains that a company needs to choose a competitive advantage if it wants to be profitable. The competitive advantages are either low-cost or differentiation. Most of the research made about the hybrid strategy was about the efficiency of this strategy. A very few research was made about the management of companies using the hybrid strategy. This is why in this paper, we would like to understand what kind of management control companies using this strategy have, more particularly do they use more a tight or a loose control. We also are looking at what kind of objectives companies using hybrid strategies have. If it is more a short-term or a long- term perspective and if it is more focused on monetary goals or non-monetary goals. For that, we compared the management control implemented in a hybrid company with the management controlled implemented in a low-cost company in Sweden.

    Four interviews were made at IKEA and MIO, which are two Swedish furniture companies in Sweden. To be able to draw a conclusion, we choose one hybrid company and one pure company to compare them. IKEA is the company using the hybrid strategy. These interviews gave us a lot of information to better understand the type of management control both companies have implemented. Then, the data were analyzed and discussed in order to highlight a potential conclusion.

    The gathered data suggest that hybrid companies and companies using a low-cost strategy have approximately the same management control system which is more tight control. About the objectives, both companies have the same. Indeed, IKEA and MIO

    have monetary goals and are more short-term goals oriented, at least for the lower level management. However, there are some differences that we can noticed. The first thing is that MIO uses more the informal control than IKEA. The second thing is that IKEA is more concerned by its employees. To conclude, even if IKEA and MIO are using two different strategies, they are very similar when looking to their management control. 

  • 294.
    Christerson, Carl
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Hallinder, Axel
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Life after a merger: A case study about experiences from both sides of the organization after the establishment of the new2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Several previous studies have investigated the phenomenon of underpricing based upon different theories and from various perspectives. However, none of these previous studies have analysed the direct impact of the investment bank on the final result and if there is a clear correlation between certain types of investment banks and the level of underpricing.

    Purpose: The purpose of this study is, based upon validating previous theories and studies, to investigate alternative explanations of the phenomenon by analysing the level of sophistication in the underlying processes of the investment bank and by doing this, contributing to a more holistic and nuanced understanding.

    Method: Since this study both intends to determine the scope of, and find alternative explanations of, a phenomenon, a combined quantitative and qualitative research method is applied. The study takes its starting point in a statistical analysis, followed by a quantitative classification and finally a qualitative data collection in terms of semi-structured interviews with a strategic selection of interviewees.

    Conclusion: The result of the study succeeds in both strengthening and contradicting existing theories within the field and presents in addition an alternative view on the underlying explanations of underpricing, from the perspective of the investment bank.

  • 295.
    Christoffersson, Filip
    et al.
    Linköping University, Department of Management and Engineering, Business Administration .
    Jonsson, Isabella
    Linköping University, Department of Management and Engineering, Business Administration .
    Miljöskuld: - Vad, hur och varför?2010Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: I början av 1990-talet introducerade Arne Jernelöv (1992) begreppet miljöskuldvilket ledde till funderingar kring miljöredovisningen och innebörden av begreppet miljöskuld. Jernelöv (1992) definierar en miljöskuld som en återställandekostnad för miljöskador somär tekniskt-ekonomiskt återställbara samt storleken av det kapital som erfordras för att betala återkommande ”reparationsinsatser”. Även andra forskare har behandlat begreppet och arbetat fram egna definitioner.

    Syfte: Syftet med uppsatsen är att undersöka definitioner av begreppet miljöskuld, vilken definition som är vanligast förekommande samt vilka metoder för miljöredovisning som används idag.

    Metod och avgränsning: Studien bygger främst på en litteraturstudie som kompletteras med en argumentationsstudie. Underlag för studien är företag i energibranschen, skogsbranschen och gruvbranschen.

    Slutförande och resultat: Begreppet miljöskuld behandlas i samhällsdebatter och som begreppsdefinition förekommer olika värdeberäkningar. Innebörden av begreppet miljöskuld är förenat till gällande lagstiftning men samtidigt ett relativt öppet begrepp som kan få skiftande karaktär beroende på ambitionsnivå och bakomliggande värderingar. Jernelövs (1992) definition är dock den som är vanligast förekommande. Studien visar att det är de större företagen som utfärdar en hållbarhetsredovisning, vilket är ett komplement till årsredovisningen där miljöredovisning behandlas. Det är de stora samt medelstora företagen som tillämpar redovisningsstandarder och certifieringar, främst ISO 14 001-certifiering och GRI:s vägledning.

  • 296.
    Chrons, Antti
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    Kaivola, Jussi
    Linköping University, Department of Management and Engineering, Business Administration.
    Consultant Project Managers Coping With Liminality: An identity and sensemaking perspective2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Usage of temporaries in contemporary business is increasing due to demand for agile and efficient way of doing business. This trend has been rising especially when turning into 21stcentury. Growing group of temporary workers in different industries being mobile and under different circumstances than regular full-time workers. One professional group working with clients in temporal terms is consultants hired as project managers to lead customer projects in project-based organizations. These project managers switch context between businesses and try to adapt as soon as possible to new environments. The paper uses concept of liminality as a metaphor to describe these passages between projects which starts identity work and sensemaking process in individual.

    Purpose of Thesis:  The purpose of this thesis was to study how project managers cope with liminality using sensemaking and identity work as a point of view.

    Methodology: This is a qualitative cross-sectional study conducted through semi-structured interviews in order to gather primary data for further analysis and findings. The empirical data was gathered from a Finnish professional service company and consisted ten interviews of consultant project managers.

    Findings: The study presents a four-field matrix forming project manager archetypes as embodiments of variation how consultant project managers deal with liminality. Although, the group of people in the sample can be perceived homogeneous, it turned out that it contained heterogeneous characteristics regarding the research scope. The main differences found are illustrated through technical or social approach toward work, and whether sensemaking processes occurred in individual or collective manner. Therefore, the study was able to create four different form of archetypes: the realist, the connector, the performer and the moderator.

  • 297.
    Chung, Yichu
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Jonsson, Andreas
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Making Knowledge Permanent in Temporary Structures: The Role of Incentives for Knowledge Integration in Project-based Organizations2014Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Knowledge is increasingly seen as the organization’s most important asset. The knowledge-based view dictates that by understanding the importance of knowledge as a competitive advantage, and leveraging it, organizations can compete in a differentiated and sustainably advantageous way. In project-based organizations where individuals with different specialized knowledge meet and create new knowledge together, this might be seen as especially valuable. Despite having a big impact on both the academic and managerial world, organizations seem struggle when actually faced with the practical implications of integrating knowledge in the firms.This problem has been highlighted both in research, as well as in an empirical pre-study. Understanding where this problem stems from is an important step in finding a way to solve it. Following the idea that the use of incentive systems has long been an effective way of steering behavior in organizational members, we wonder what the role of incentive systems is in the context of knowledge integration in project-based organizations.  

    Thus, the aim of this study is to investigate and analyze if missing or deficient incentive systems is the reason why project-based organizations struggle with knowledge integration.

  • 298.
    Coldwell, David
    et al.
    University of Witwatersand, South Africa.
    Fried, Andrea
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Cross-cultural knowledge management in collaborative academic research2014In: Handbook of research on knowledge management: Adaptation and context / [ed] Anders Ortenblad, Cheltenham, UK: Edward Elgar Publishing, 2014, 1, p. 128-156Chapter in book (Refereed)
    Abstract [en]

    Knowledge management as we frame it for this chapter is perceived as a bundle of structural initiatives to enable learning within and by organizations (Ackerman et al. 2003). It supports sharing of knowledge and is a ‘relational approach towards knowledge [that] places greater emphasis on the level of the group, the community, the network and the organization, than on the individual employee’ (Huysman and de Wit 2002, p. 4; see also Adair 2004). The relational approach to knowledge management is grounded in the idea that ‘the intelligence of a collective comes from individual contributions combined by people’s interactions’ (Perkins 2003, p. 246). These contributions and interactions yield effective decisions, solutions and plans (Perkins 2003) that are progressively kept track of (Adair 2004). Several concepts including ‘local ontology’ (Gergen 1995), organizations’ ‘cognitive systems and memories’ (Hedberg 1981), ‘mutual knowledge’ (Giddens 1979), ‘collective mind’ (Weick and Roberts 1993) or ‘collective knowledge’ (Spender 1994) understand organizational knowledge as cognitively embedded but shared among organizational members (Fried 2003). To be shared, knowledge needs to be enacted in organizational practices that are an ‘ongoing activity stream and emerges in the style with which activities are interrelated’ (Weick and Roberts 1993, p. 365). From a strategic point of view, shared organizational knowledge and practices constitute competitive advantages that can be pitted against the heterogeneous character of competitors

  • 299.
    Coldwell, David
    et al.
    University of the Witwatersrand, Johannesburg, Gauteng, South Africa.
    Fried, Andrea
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    International Research Collaboration: The Meaning of Reflexive Processes in Scientific Communities of Practice2014In: Proceedings of the 28th Annual Conference of the British Academy of Management / [ed] British Academy of Management, 2014Conference paper (Refereed)
    Abstract [en]

    The paper describes a multidisciplinary international collaborative academic research group. The study is cross sectional and adopts a mixed methods approach. It contributes to the literature by describing and analyzing reflexive processes’ costs and benefits in international collaborative research in generating and disseminating knowledge against a background of increasing globalization. The study suggests that research capabilities can be enhanced through research collaboration, although specific challenges with such an approach are evident.

  • 300.
    Coldwell, David
    et al.
    University of the Witwatersrand, Johannesburg, South Africa.
    Fried, Andrea
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
    Learning organizations without borders?: A cross-cultural study of university HR practitioners' perceptions of the salience of Senge's five disciplines in effective work outcomes2012In: International Journal of Cross Cultural Management, ISSN 1470-5958, E-ISSN 1741-2838, Vol. 12, no 1, p. 101-114Article in journal (Refereed)
    Abstract [en]

    The learning organization has been put forward as an effective way of conflict management through the adoption of the disciplines of personal mastery, mental models, team learning, systems thinking and shared vision (O’Keefe and Stewart, 2004; Fisher-Yoshida, 2005), but this depends to a large extent on the transferability of the concept cross-culturally (Fisher-Yoshida, 2005). This paper investigates the transferability of the learning organization concept in British, German and South African contexts with a sample of university-based human resource (HR) management employees. Specifically, the paper investigates the comparative importance of Senge’s (1990) learning organization disciplines in generating effective work outcomes among HR employees in three different national cultural contexts. It is suggested that the importance of the learning disciplines in different countries may be influenced by prevailing cultural differences. The study interrogates the notion that the model provides a globally relevant tool for general applications in effective workoutcomes. A survey was conducted utilizing HR practitioners employed by three separate universities in three countries (the United Kingdom, South Africa and Germany). Specific measuring instruments were constructed to operationalize Senge’s (1990) model. Results suggest influences of national culture on emphases put on specific aspects of the five disciplines in effective work outcomes.

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