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  • 1.
    Abrahamsson, Anna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Beckne, Stina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hur värderas en trend?: Lagerredovisning i konfektionsbranschen2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: How is a trend valued? Inventory accounting in the clothing industry.

    Background: Inventory is one of the major asset items in the balance sheet for clothing companies. It is therefore important that the valuation of it becomes fair and provides accurate information to the company's stakeholders. As trends today are moving faster, companies' inventories are subjected to greater obsolescence than before, making it harder to value. This means that companies in their pursuit of legitimate inventory accounting need to relate to their social context. This will be the basis for the study's problem and purpose, which therefore aims to identify the social factors that underlie inventory reporting in clothing companies.

    Purpose: The study intends to provide an understanding of how the social context shapes the accounting of inventories in the clothing industry. The purpose is to supplement the knowledge of how clothing companies responds to the challenges and uncertainties in inventory accounting.

    Method: Based on existing literature, a social context has been drawn up, to which companies need to relate its inventory report. The thesis then consists of a qualitative interview study with companies in the clothing industry. The purpose of the interviews is also to identify additional factors that may affect how companies inventory accounting shapes.

    Results / Conclusions: The results of the survey shows that companies today are aware of the problems with fast-paced trends, but that's nothing they take into major account in their inventory accounting. It also appears that the inventory valuation in the industry today is standardized.

  • 2.
    Adamsson, Philip
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Användarens roll vid prestationsmätning för miljö: En fallstudie på Växjö kommun2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: The user's role in Environmental Performance Measurement- A case study on Växjö municipality

    Background: Increased awareness of the environment in society, growing public pressure and more regulations have affected public organisation's efforts in the environmental field. The result of this effort is that environmental performance measurements have been implemented from the private sector so that public organisations can demonstrate improvements and make evaluations of their work on environmental issues. However, researchers argue that collecting information about performance is not enough, the information also needs to be used in the organisation. Therefore it became interesting to study how public sector managers use information from Environmental performance measurements and why the information is used.

    Purpose: The purpose of this study is to describe and analyse how managers at Växjö municipality use information from Environmental Performance Measurements and explain why the information is used. In addition, the study aims at providing improvement proposals that support Växjö municipality's work on Environmental Performance Measurement.

    Methods: This study is a qualitative case study with Växjö municipality as the case. In collecting data, qualitative interviews have been conducted, but data is also collected through internal documents, such as Växjö municipality's Environmental Program

    Results and conclusions: The study's results shows that managers at Växjö municipality mainly use information from Environmental Performance Measurements for internal purposes, although some managers are more likely to use information than others. The study's results also shows that the work on environmental Performance Measurement can be further developed.

  • 3.
    Adamsson, Philip
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Gabriel
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Belöningssystem och motivation: En flerfallsstudie på företag inom byggbranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Reward system and motivation – A multi-case study in the construction industry

    Authors: Philip Adamsson, Gabriel Andersson, Johannes Petersson

    Examiner: Elin Funck

    Supervisor: Natalia Semenova

    Background and problem: A reward system is an instrument that is widely used, where management with help of a functional reward system can get a desired behavior from an employee. How a reward system is designed differs between sectors. The construction industry is a sector bordered by conflicts of interest between employers and employees. Is there a match between the employer's intention with reward systems and employee’s perception of the reward system? There are multiple rewards that can provide a desired behavior, but what is it that really motivate employees in the construction industry.

    Purpose: The purpose of this study is to describe how the reward system is designed in the construction industry. Furthermore, the purpose of the study is to see if the employer's intentions and the employee's perception of the reward system is consistent. The study also intends to describe why, or why not employees feel that the reward system motivates them.

    Methods: We conducted a multi-case study of Svensk Vattenbilningsteknik AB and TECAB Ytskyddsprodukter AB. Both companies are active in the construction industry. Empirical material were obtained through semi-structured interviews. The study had a deductive research approach.

    Conclusion: We can conclude that employers should focus on the purpose of their reward system to design a functional system. According to the study, a reward system should contain a combination of financial and non-financial rewards. Finally, a financial bonus should be a part of a construction company´s reward system, because it increases employee motivation and satisfaction.

  • 4.
    Adolfsson, Diana
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Pettersson, Kristin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjögren, Dennis
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vad kostar din tröja?: En studie om hur textilföretag kan styra och kontrollera sina leverantörer i etiska frågor.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel: Vad kostar din tröja?

    Datum: 2014-01-15

    Författare: Diana Adolfsson, Kristin Pettersson, Dennis Sjögren

    Nivå: Kandidatuppsats i ekonomistyrning 15 hp

    Handledare: Petter Boye

    Examinator: Thomas Karlsson

    Problem och Syfte: Globalisering har idag medfört att produktion och andra processer inom företag har förlagts i olika länder runt om i världen. Svenska textilföretag gör inköp främst från Asien och oftast ägs inte fabrikerna av företagen utan de har sin produktion placerad hos olika leverantörer. Negativa händelser inom textilindustrin kopplat till arbetsvillkor, miljö och djurskydd har under årens lopp avlöst varandra och högre krav på att företagen ska ta ett större ansvar i etiska och sociala frågor ställdes från olika intressenter. Dock medför antalet leverantörer tillsammans med andra faktorer som kulturella skillnader komplikationer inom uppföljningen av ställda krav. Huvudfokus i studien är att identifiera möjliga verktyg för att styra och kontrollera leverantörerna i etiska frågor. Vidare undersöks vilka svårigheter anställda i företagen upplever med styrningen och kontrollen vilket vi relaterar till intressenters krav värderingar och företagens strävan att leva upp till dessa. Slutligen kommer textilföretagens affärsrelation till leverantörerna undersökas och vad har de för betydelse för styrningsarbetet.

    Metod: Undersökningen är av kvalitativ karaktär där en abduktiv ansats tillämpats. Totalt genomfördes sex intervjuer för insamling av primärdata. Fem utgjordes av medelstora och stora företag inom textilbranschen och återstående med en universitetslärare på textilhögskolan i Borås. Ett utav de ledande textilföretagen inom CSR är H&M där insamlad information kommer från deras hemsida vilken ger uttömmande svar angående deras arbete inom området.

    Slutsats: Studien har identifierat nio verktyg företagen använder och kan använda sig av i arbetet med att styra och kontrollera leverantörerna i etiska frågor. Upplevda svårigheter angav anställda i företagen vara kulturella skillnader och geografiskt avstånd vilket leder till att intressenters krav och förväntningar blir svåra att leva upp till. Verktygen i studien som framkommit tillsammans med att bygga nära och långsiktiga relationer kan bidra till att skapa en verksamhet som lever upp till intressenters värderingar.

  • 5.
    Agebjörn, Lina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Forsbring, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sommar, sol och styrning: Styrning av säsongsanställda i turismföretag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Turismbranschen anses vara en av världens största näringar och har i Sverige fortsatt växa under en lång tid och i relation till Sveriges totala ekonomi och sysselsättning har turismnäringen en stor betydelse. Ett stort problem inom turismnäringen är de säsongsvariationer som präglar branschen och bland annat innebär att företag behöver anställa personal för en kort period. Det har visat sig vara svårt att få tag på personal som vill jobba under endast några veckor av året och som har de kvalifikationer som krävs för jobbet. När företagen inte kan anställa personal som helt och hållet uppfyller alla krav så är det istället viktigt att utveckla styrsystem så att personalen arbetar i enlighet med företagets mål. Det behövs olika styrsystem beroende på vilket slags arbete som ska utföras och det är arbetsuppgifterna som avgör vilken form av styrning som passar. De olika styrsystem som behandlas i denna studie är regelstyrning, resultatstyrning och kulturstyrning. För att undersöka hur chefer i säsongsbetonade turismföretag använder sig av olika former av styrning genomfördes intervjuer med chefer som hade personalansvar. Efter genomförda intervjuer sammanställdes materialet och analyserades. Det framkom slutligen att cheferna hade varierande tillvägagångssätt i sin styrning av de säsongsanställda, men att likheter kunde hittas mellan deras styrsätt. De flesta använde sig av regelstyrning i varierande utsträckning men kombinerade även regler och detaljerade arbetsbeskrivningar med att sätta upp mål och skapa gemenskap i företaget. Men det allra viktigaste, vilket alla chefer poängterade, var att det var den säsongsanställdas personlighet som avgjorde om personen skulle anställas, vilken form av styrning och till vilken grad styrningen behövdes. 

  • 6.
    Agevall, Lena
    et al.
    Linnaeus University, Faculty of Social Sciences, Department of Social Studies.
    Jonnergård, KarinLinnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.Krantz, JoakimLinnaeus University, Faculty of Social Sciences, Department of Education.
    Frihet under ansvar eller ansvar under tillsyn?: Om dokumentstyrning av professioner2017Collection (editor) (Other academic)
    Abstract [sv]

    De professionellas arbetssätt befinner sig i förändring. Att följa manualer och standarder, att möta en ny typ av redovisningsansvar, extern kvalitetskontroll och krav på dokumentation utmanar på flera sätt den traditionella bilden av professioner. I Frihet under ansvar eller ansvar under tillsyn belyses erfarenheter av dokumentstyrning från tre professioner, revisorer, lärare och socionomer.

    Boken fokuserar vad dokumentstyrningen betyder för professionernas kunskapsbas och normbas samt hur professionernas autonomi förändras när det gäller att bedöma vad som ska göras, vad som är kvalitet i arbetet och när det gäller möjligheten att ta ett professionellt ansvar.

    De professionellas erfarenheter analyseras utifrån en modell – kunskapstriaden – vars aspekter; kännarskap, känslomässigt engagemang och utvärdering av och ansvar för eget arbete tillsammans antas utgöra en motor för utvecklingen, upprätthållandet och vidareutvecklingen av de professionellas kunskaps- och normsystem.

    Boken vänder sig till studerande inom professionsutbildningar företrädesvis på en avancerad nivå och till forskare och andra som har ett övergripande intresse för styrnings- och professionsfrågor. Frihet under ansvar eller ansvar under tillsyn manar också till fortsatt forskning om de professionellas villkor.

  • 7.
    Agevall, Lena
    et al.
    Linnaeus University, Faculty of Social Sciences, Department of Social Studies. Kristianstad University.
    Pernilla, Broberg
    Kristianstad University ; Linköping University.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    The new generation of auditors meeting praxis: dual learning's role in audit students' professional development2018In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed)
    Abstract [en]

    This paper explores whether and in what way “dual learning” can develop understanding of the relationship between structure/judgement and explores audit student’s perceptions of the audit profession. The Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand, and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students’ experiences and understanding of the relationship between structure and judgement.

  • 8.
    Aggerstam, Ida
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johansson, Josefin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Styrning i all ära: En studie om strategi och ekonomistyrning i snabbväxande tjänsteföretag2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor thesis (2FE24E), Civilekonomprogrammet, controller

    Title:​ Control in all respects - ​A study of strategy and management control in fast-growing service companies

    Authors:​ Ida Aggerstam & Josefin Johansson

    Examiner:​ Elin Funck

    Supervisor:​ Lise-Lotte Kans

    Institution:​ School of Business and Economics at Linnaeus University in Växjö

    Background and problem:​ Fast-growing companies account for a large part of the overall growth in the economy and are of major importance for the country's economy. As growth increases in companies, a more formalized management control is required. Some companies have a pronounced strategy while others' strategies are reflected in the organization's actions. Some researchers argue that fast-growing companies should use formal management control while other researchers argue that they should use informal management control.

    Purpose: ​The purpose of the study is to gain a deeper understanding of strategy and management control in fast-growing service companies. The essay contributes to highlight similarities and differences in fast-growing companies strategy and management control. Focus in management control is on formal- and informal management control.

    Method:​ A qualitative comparative multivariate study with semi-structured interviews forms the basis for empirical material. In the study, three companies have been interviewed that meet criteria for being fast-growing service companies.

    Conclusion: ​A fast-growing service company's strategy may be pronounced and designed by management along with employees or may be reflected by the organization's actions. The formal management of fast-growing service companies is important for the organization's structure, division of responsibilities, planning and control while their informal management is important for employee motivation, satisfaction with duties and the organization's personal leadership style.

  • 9.
    Ahlberg, Gotrik
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Pettersson, Albin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ullah, Antor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kapitalstruktur och lönsamhet: En studie av svensk elektronikindustri2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund

    Forskning kring kapitalstrukturens betydelse för företagens lönsamhet är splittrad då olika studier visar på olika samband. Detta beror på att det är många andra faktorer utöver kapitalstrukturen som påverkar lönsamheten, likväl som det förekommer faktorer som påverkar kapitalstrukturen i sig. Dessa faktorer är i många fall dolda och manifesteras istället i resultatet, och dessa skiljer sig åt mellan branscher, länder och andra företagsspecifika särdrag.

    Svensk elektronikindustri är den del av svensk industri som uppvisat störst tillväxt de senaste två decennierna samtidigt som den utgör en viktig del av svenskt näringsliv. Det faktum att tidigare forskning är blandad i kombination med att det saknas studier som enbart fokuserar på denna bransch i detta land uppstod ett intresse av att fastställa förhållandet mellan kapitalstruktur och lönsamhet för denna bransch. Kunskap om detta kan vara till hjälp för ägare och chefer i företag inom denna bransch när de ska fatta beslut som rör kapitalstruktur.

    Syfte

    Syftet med denna uppsats är att fastställa hur lönsamheten förhåller sig till kapitalstrukturen inom svensk elektronikindustri.

    Metod

    Uppsatsen använder sig av linjär regressionsanalys för att undersöka sambandet mellan kapitalstruktur och lönsamhet. De beroende variablerna som använts i regressionsanalysen har varit två olika lönsamhetsmått: avkastning på totalt kapital, ROA, och avkastning på eget kapital, ROE. De oberoende variablerna har utgjorts av tre olika skuldsättningsmått: kortfristig, långfristig respektive total skuldsättning. Som kontrollvariabler har omsättning och balansomslutning använts.

     

    Slutsats

    Empirin visar ett negativt förhållande mellan kortfristig, långfristig respektive total skuldsättning och lönsamhet när det mäts som ROA. När ROE används som lönsamhetsmått visade sig analysmodellen vara dåligt anpassad till att hantera datan, därmed gick det ej att dra några fullständiga slutsatser kring förhållandet mellan ROE och skuldsättning.

  • 10.
    Ahlberg, Jenny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The board in family firms: exploring tasks, functions and arenas2014Conference paper (Other academic)
  • 11.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nepotism – the Essence of Family Business2013In: Ownership, Governance, and Value in Family Firms, 2013, p. 94-Conference paper (Other academic)
  • 12.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Komulainen, Robin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Crowdsourcing: We are smarter than me?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: I och med den tilltagande teknologiska utvecklingen och globaliseringen ställs dagens företag ständigt inför nya utmaningar. För att handskas med detta måste företag arbeta för att skapa innovationer på ett sätt som de inte gjort tidigare. Det handlar om att släppa sargen ochvåga göra saker påett nytt sätt! Ett sätt för dematt göra detta är att tillämpa synsättet som kallas “Open Innovation”, alltså att man tar hjälp av intressenter utanför företaget för att bli mer innovativa. Crowdsourcing är en del av open innovation ochinnebär bland annat attföretagtar hjälp av ”folkmassan”för att skapa nya idéereller lösa problem. Intresset för open innovation och crowdsourcing ökar allt mer men trots detta har det inte skrivits så mycket i ämnet. Vi ville skriva om ämnet för att öka förståelsen för hur det används i företag, vilka som använder det och vilka utmaningar det leder till. Syfte: Syftet med denna uppsats är att beskriva hur crowdsourcing används i företag som vill använda det som ett verktyg för att skapa nya idéer.Vi vill även beskriva varför företag använder sig av det, så att företag som inte använder det ännu kan få en idé om vad det kan bidra till. Vi kommer sedan identifiera vilka utmaningar detta leder till i företags verksamhetsstyrning och slutligen ta framen rekommendation på hur företagen kan utforma sin verksamhetsstyrning på bästa sätt för att hantera utmaningarna. Metod:Vi har i uppsatsen använt oss av en kvalitativ metod, tillsammans med en abduktiv förklaringsmodell då dessa passade vårt ämne bäst.Vår empirihar vi främst samlat in genom intervjuer med företag i olika branscher.Resultat, slutsatser:De slutsatser vi kom fram till var att företag främst använder sig av open innovation och crowdsourcing till följd av förändringar i omvärlden som lett till behov att finna nya sätt att innovera. Vi kom även fram till att crowdsourcing & open innovation leder till olika utmaningar för företag, bland annat att få med sig de anställda i de nya processerna.

  • 13.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ponomareva, Yuliya
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    “Bad Governance” of family firms: limitations of “good governance” discourse exemplified by governance practices of family firms2014Conference paper (Other academic)
  • 14.
    Ahlgren, Christoffer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Emelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nilsson, Emelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ideella idrottsföreningars ekonomistyrning: En flerfallsstudie om styrverktyg2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process. Methodology: This report is based on a multi case study of four non-profit sport associations in Kronoberg region, Sweden. By a qualitative study and semi-structure interviews we have collected the empirical materials. We have interviewed the president and the treasurer of each sport association. Results and conclusions: All of our chosen sport associations have defined goals, mostly sport related, for their organization but most of them are missing a strategy to achieve these goals. Budget is the most important management control tool and all of the sport associations are practicing some kind of follow up for their budgets. The associations are using non-financial measurement like game results but have a lack of financial measurements. Keywords: Non-profit sport association, management control systems, strategic planning, budget, performance measurement

  • 15.
    Ahlgren, Julia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Grabo, Linn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjögren, Olivia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    COSO:s ramverk - Att vara eller att icke vara?: En studie av svenska medelstora företags kontrollaktiviteter utifrån COSO:s ramverk för intern kontroll2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och Problemdiskussion: De senaste årens företagsskandaler har bidragit till ökade krav på företags interna kontroll. När intern kontroll beskrivs används nästan alltid COSO:s ramverk som referenspunkt. Detta tog studien till en början utgångspunkt i och tanken var då att kartlägga i vilken utsträckning detta ramverk var utbrett bland svenska medelstora företag, men framförallt vad detta kunde bero på. Resultatet av studien visade att företag inte har implementerat ramverket, varpå nya frågeställningar dök upp kring vad som då kan förklara att kontrollaktiviteterna ser ut som de gör bland dessa företag.

    Syfte: Syftet med studien har varit att utreda om företag använder sig av de kontrollaktiviteter som också är omnämnda i COSO:s ramverk, trots att ramverket inte är implementerat, och vad det beror på att företag använder sig av lika eller olika aktiviteter. Studien syftar då till att undersöka om de organisatoriska faktorerna kan förklara vilka kontrollaktiviteter som används, eller om den motsägande institutionella teorin ger en bättre förklaring.

    Teori: Den teoretiska delen av studien innehåller en bakgrund om kontrollaktiviteter och intern kontroll, contingency teorin och institutionell teori. Delar av dessa teorier operationaliseras till hypoteser.

    Metod: En kvantitativ studie genomfördes genom en enkätundersökning, underbyggd av teoretiska referenspunkter som studien hade i den inledande fasen. Ett antal hypoteser testades genom deskriptiva analyser, men främst genom bivariata analyser för att studera eventuella samband.

    Resultat och Slutsats: COSO:s ramverk är inte utbrett bland svenska medelstora företag men kontrollaktiviteterna som ingår i ramverket används i väldigt stor utsträckning. Oavsett om dessa kontrollaktiviteter kommer från COSO:s ramverk eller om de existerat sedan tidigare, tyder resultatet av studien på att dessa ii institutionaliserats bland svenska medelstora företag. Studiens hypoteser, som ponerade att organisatoriska faktorer kan förklara vilka kontrollaktiviteter företag har, förkastades till stor del.

  • 16.
    Ahlgren, Sanna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bjerhag, Agnes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En studie om sambandet mellan informationsasymmetri och revisionskostnad: Har den nya revisionsberättelsen någon inverkan på sambandet?2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The aim of audit is to independently review and reduce the information asymmetry that exists between the owners and management of the firm. A new law about the content of the audit report was implemented 2016 with the purpose of reducing the information gap on the market. Our study is based on whether or not the amount of information asymmetry affects the audit fee and if the purpose of the new law has been reached.

    Purpose: The purpose of the study is to explain the relationship between information asymmetry and audit fee in Swedish companies listed on the stock exchange market. A comparison between the years of 2015 and 2016 is made to investigate if the new requirements on the audit report have any affection on the information asymmetry, audit fee and the relationship in between.

    Method: The study has a deductive research approach with the base of agency theory to deduce hypotheses. The sample in the quantitative research methodology consists of Swedish companies listed on small-, mid- and largecap 2015 and 2016.

    Conclusions: The result of the study concludes that there is a negative relationship between information asymmetry and audit fees. It can also be concluded that the new audit report does not contribute to a reduction of information asymmetry nor an increased audit fee.

  • 17.
    Ahlin, Christofer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ahl, Gustaf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Räntenivåns påverkan på agentkostnaden 2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Big and complex organizations usually separate the ownership and control. This

    separation is most common when organizations grow too big and complex for a single owner to

    handle. In such case, they hire a management team, responsible for managing the organizations

    day to day operations. The separation of ownership and control brings a problem into the

    corporate governance. The management team doesn’t always act in the interest of the owner.

    This behavior refers to the agency problem and brings agency costs to the organization. A lot of

    studies have focused on agency problem, agency costs and how these costs in the best way can

    be reduced by mechanisms. The central mechanism for this thesis, the capital substitution

    mechanism, reduces agency costs by the organizations interest expenses. Thus it doesn’t take

    into account the interest rate of the economy, set by the central bank.

    Purpose: The purpose of this thesis is to examine whether the interest rate of the economy

    affects the mechanisms power to reduce agency costs.

    Method: The thesis utilizes a deductive research method grounded in existing theory in agency

    problem, agency costs, debt ratios and efficiency. The thesis utilizes a quantitative approach and

    data of American companies to fulfill its purpose. To estimate the agency cost, this thesis

    employs two different proxys for measuring agency costs.

    Results: The results from this study can’t draw and conclusions about whether the interest rate

    of the economy affects the capital substitution mechanisms power to reduce agency costs.

    However it shows that the management team got bigger opportunities to engage in agency cost

    related activities when interest rates are low compared to a high interest rate environment

  • 18.
    Ahlqvist, Staffan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Mattsson, Jesper
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Corporate Social Responsibility, en indikator på investeringsnivån och utdelningskvoten?: En empirisk studie om påverkan av CSR på den svenska och amerikanska marknaden2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Master Thesis in Business Administration, School of Business and Economics, Linnaeus University, 2017.

    Authors: Staffan Ahlqvist and Jesper Mattsson

    Supervisor: Christopher von Koch

    Co-examiner: Timurs Umans

    Keywords: CSR, ESG, investment level, payout ratio

     

    Title: Corporate Social Responsibility, an indicator of the investment level and payout ratio? An empirical study of the effect of CSR on the Swedish and American market

     

    Background: Corporate Social Responsibility (CSR) is and has been a well-considered subject with several theoretical approaches. CSR is difficult to define and how it affects company performance is and has been well debated. CSR has become increasingly important for investors, which makes it more interesting to investigate its impact. Different views and institutional differences are expected to explain the relationships and differences that may exist between the Swedish and US markets regarding CSR's impact on investments and the payout ratio.

     

    Purpose: The purpose of this study is to investigate whether there is a link between the CSR-level, investments and payout ratio. As well as investigating whether there is a difference between the US and Swedish markets regarding the same relationships.

     

    Method: The study follows a quantitative method where three hypotheses, one of which is divided into two partial hypotheses, are deduced. The hypotheses consist of ESG-ratings as the independent variable and eight other control variables that are expected to affect the dependent variables. The empirical material consists of 62 unique companies from the Stockholm Stock Exchange and 579 unique companies from the New York Stock Exchange with data for the period 2010-2015. The relationships are investigated and analyzed by multiple regressions.

     

    Conclusion: The study shows contradictory results regarding the impact of the CSR-level on the investment level and the payout ratio. The study finds that in Sweden that has an institutional environment with a civil law-system, high degree of concentrated ownership and where the stakeholder theory is dominant, CSR has a positive impact on investments and the payout ratio. The study also finds that in an institutional environment where a common law-system exists, with a more diverse ownership and the shareholder perspective is dominant, there is no correlation between CSR and investment, and there is a negative relationship between CSR and the payout ratio. In addition to this, the study also finds support for that CSR affect Swedish companies more than American companies.

  • 19.
    Ahnelöv, Petra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Morar, Adriana
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stolt, Malin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ideella värden och ekonomi: ett motsatsförhållande?: En studie om ekonomistyrning i ideella föreningar2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ideella föreningar skapar icke-finansiella värden som är viktiga för samhället i stort, men de måste samtidigt ha en fungerande ekonomi och hushålla med sina resurser, både pengar och ideellt arbete. I litteraturen uttrycks en oro att föreningarna marknadiseras genom att lägga ett större fokus på ekonomiska aspekter och anamma arbetssätt från näringslivet, och att detta leder till att föreningarnas demokratiska värden och ideella syften hamnar i skymundan.

    I den här uppsatsen undersöks detta problem med hjälp av följande frågeställningar: Hur använder ideella föreningar ekonomistyrning för att främja sina syften och mål utan att förlora sina ideella värden? Vilken förankring har dessa arbetssätt i affärsmässiga metoder?

    Syftet med uppsatsen är att förstå ekonomistyrningens roll i de ideella föreningarnas balansgång mellan ekonomisk effektivitet och ideella värden. Genom att studera hur ekonomistyrning används i ideella föreningar och se vilken anknytning den har till affärsmässiga metoder hoppas vi kunna bidra med kunskap och inspiration till ideella föreningar i deras arbete med ekonomistyrning. För att göra det har representanter från fem föreningar intervjuats. Föreningarna skiljer sig i storlek och verksamhetsinriktning.

    De slutsatser som dras är att ekonomistyrning kan bidra till att ideella syften nås, men att de föreningar som anser sig framgångsrika inte lägger fokus på hur styrningen utformas.

  • 20.
    Ahrenius, Josefin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Selerud, Annika
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Att styra i kreativa företag: för att stimulera kreativitet och nå lönsamhet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Abstrakt

    Titel: Att styra i kreativa företag - för att stimulera kreativitet och nå lönsamhet

    Författare: Josefin Ahrenius och Annika Selerud

    Handledare: Petter Boye

    Examinator: Thomas Karlsson

    Kurs: 2FE71E - Företagsekonomi III - Ekonomistyrning, examensarbete 15 hp

    Frågeställning: Hur kan ett kreativt företag styras mot lönsamhet och samtidigt bibehålla kreativitet hos medarbetarna?

    Syfte: Syftet är att beskriva hur kreativa företag kan utveckla en mer effektiv styrning och samtidigt behålla medarbetarnas kreativitet. Syftet är även att förstå varför företagsstyrningen kan behöva anpassas till de specifika förutsättningar som gäller för kreativa företag. Vi har också som syfte att ta fram och identifiera särskilt viktiga saker att tänka på vid styrning av företag som LEON och andra företag i en liknande situation.

    Metod: Denna studie utgår från ett abduktivt angreppssätt. En kvalitativ undersökningsmetod har används för att få en djupare förståelse kring problemet som studerats. Primärdata har samlats in med hjälp av intervjuer gjorda med personer inom företag som verkar i en kreativ bransch.

    Slutsats: Vår studie har visat att kreativa företag generellt har en kultur som innefattar mjuka värden. Det behövs en tydlig ledare som kan sätta ramar och styra mot mål, då det visats att målet för de som arbetar inom ett kreativt företag generellt inte är att maximera vinst, utan att skapa ett arbete de blir erkända för. Denna studie har också visat att kreatörer behöver hänsyn och en ledare som bejakar deras individualitet. En ledarstil som passar i kreativa företag är management by Walking around. Vår studie visar också på att de mest kreativa företagen inte bör bli för stora.

  • 21.
    Akhtar, Mahroz
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Mahmood, Awais
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Challenges faced by “Pakistani entrepreneurs” in different cultural context2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose – The purpose of this research paper is to explore the challenges faced by Pakistani entrepreneurs in different cultural context of Sweden and Pakistan.

    Design/methodology/approach – In order to collect primary data, authors has conducted six interviews of Pakistani entrepreneurs. Three entrepreneurs were taken from Pakistan and three were taken from Sweden. For this research paper, authors has used Inductive approach as Research approach, Case study as research design, Qualitative data as research strategy, primary and secondary data as data sources and in-depth semi-structured interviews as data collection method, purposive and snowball method were used to select sample size. For the sake of collecting secondary data, two search engines were used; One Search and Google Scholar. Different published articles and journals were utilized in order to critically analyze Literature on similar topic.

    Conclusion – Challenges faced by Pakistani entrepreneurs in Pakistan are brand registration problem, corruption, Lack of support, Labour problem, Law and order, High taxes, Loan problem, Load shedding problem, high approach and high rental expenses. Explored challenges in Sweden are; Language barrier, Employees problem, Loan problem, High taxes, Saturation, less availability of shops, Racism, requirements for Swedish licences.

    Research limitations/implications – This research paper is only limited to Pakistani entrepreneurs who have start-ups in Pakistan and in Sweden.

  • 22.
    Alamine, Maria
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Chelala, Justina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Can "lagom" save you in a Confucian world?: A study of how national cultural differences affect the use of management control systems of Swedish firms in China.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to analyze and provide a deeper understanding of how the national culture of China affects the use of formal and informal management control systems of Swedish firms, operating in China. In order to conduct this research, relevant theories concerning internationalization, culture and management control systems were gathered and analyzed in relation to each other. This resulted in a conceptual framework, which illustrates the interrelationships between the concepts. Thereafter, this was used as the ground to which the empirical findings were analyzed and compared to. The analysis chapter involves a discussion of the similarities and dissimilarities between theory and empirical data, which leads to the conclusions of this study. This is lastly followed by theoretical implications, practical implications and recommendations, limitations and suggestions for further research.

     

    The study has been conducted with a qualitative research method, in order to obtain a deeper understanding of how national culture can affect the use of  management control systems of Swedish firms in China. Further, due to the unexplored and limited research area of this complex subject, the study followed an abductive approach.

     

    The findings of this research indicate that the Chinese culture affects the use of formal control systems, in which they are used extensively within Swedish firms, operating  in China. However, the national culture of China does not have an effect on the informal control systems of Swedish firms. Nevertheless, the use of the informal control systems should not be undermined, as the use of these triggers for more innovation and creativity among the members of an organization. This in turn could lead to Swedish firms operating more efficiently in the Chinese market. This research can be valuable for Swedish firms that wish to internationalize to the Chinese market, as well as firms operating in China with concerns regarding the use of management control systems in relation to the culture.

  • 23.
    Albinsson, Malin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Torstensson, Uljanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wessberg, My
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    E-handel i förändring: Hur etableringen av fysisk butik förändrat ekonomistyrningen i clicks to bricks-företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: Lately, more attention has been drawn to the benefits of physical stores, particularly now with an increased competition on the web. This has led companies to go from only selling online to also complement the e-commerce by establishing physical stores; clicks to bricks. When companies change their strategy, they also have to adapt their MCS.

    Purpose: The purpose of this study is to contribute knowledge by finding patterns in how the MCS has changed companies going from clicks to bricks.

    Methodology: Two companies that’ve gone from clicks to bricks have been the basis for this study. To clarify our issue, semi-structured interviews were conducted with each company.

    Conclusion: Companies that’ve gone from clicks to bricks have experienced both internal and external changes that resulted in an increased need for formal controls, where budget and short-term planning have been particularly prominent. The MCS has been more open to be able to quickly handle sudden changes as they occur. Some controls in the MCS, such as the business culture, hasn’t from this study's findings been affected. In other controls elements have been added; physical stores' requires other measurements, among others. Also some MCS controls are now used for other purposes than before clicks to bricks.

     

    Key words: clicks to bricks, management control systems, contingency, MCS as a package

  • 24.
    Albort-Morant, Gema
    et al.
    University of Valencia, Spain.
    Oghazi, Pejvak
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    How useful are incubators for new entrepreneurs?2016In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 69, no 6, p. 2125-2129Article in journal (Refereed)
    Abstract [en]

    This study examines profiles of incubator tenants who provide the most positive evaluations of the use of advisory services and support from incubators. The study presents an application of qualitative comparative analysis (QCA) to a sample of 54 incubator tenants in Valencia, Spain. The study examines how entrepreneurs' age, gender, education and training, work experience, and family background affect the utility of advice and support from experts at the incubator. The results of the research inform that the incubator tenants who find the services of incubators most useful are young, have good studies, have professional experience, and have family experience.

  • 25.
    Aldin, Sandra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjöstedt, Tove
    Johansson, Kristina
    Hållbarhetsredovisning: – En studie om hur sex klädföretag balanserar positiv och negativ information enligt GRI:s princip balans2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor thesis, 15 hp, 2FE93E, Spring 2017

    School of Business and Economics – Linnaeus University in Växjö

    Authors: Tove Sjöstedt, Kristina Johansson and Sandra Aldin

    Tutor: Yuliya Ponomareva

    Examiner: Pia Nylinder

    Title: Sustainability Report - A study on how six clothing companies balance positive and negative information according to GRI’s principle balance.

    Keyword: Sustainability Report, CSR, GRI, Global Reporting Initiative, Balance, Strategies, Legitimacy

    Background: Sustainability Report is about accounting that includes environmental, social and economic impact. The clothing industry is exposed to heavy pressure from both the media and consumers who have high demands on sustainability issues, and it is therefore important to openly communicate the information. As a support to openly communicate the CSR information, the global GRI framework contains guidelines for obtaining comparable reporting in sustainability reporting. A principle that is part of GRI's guidelines is about balance where companies should report both good and bad results.

    Purpose: The purpose of this study is to investigate the content of Swedish clothing companies' sustainability reports, which report according to GRI's guidelines to see how Swedish clothing companies report negative information and relate to GRI's principle balance in which both positive and negative information should be reported.

    Method: The study is conducted in the form of a multiple case study. The data collection consists of secondary data where six clothing companies' sustainability reports and annual reports have been examined.

    Conclusions: The study shows that all clothing companies report both positive and negative information in their reports, but it is predominantly positive information. It also emerged that clothing companies use different strategies when presenting negative information in their reports, which means that the information still can be perceived as positive.

  • 26.
    Ali, Esonita
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Szumska, Magdalena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hållbarhetsstyrning i klädbranschen: En kvalitativ studie om klädbutikers dagliga arbete med miljö och hållbarhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och problem: I Sverige köper varje person cirka 12,5 kilo kläder årligen, varav cirka 8 kilo slängs. Idag tillverkas en stor mängd kläder av dålig kvalité som dessutom inte håller särskilt länge. Modebranschen genomsyras av linjär ekonomi som inte tar hänsyn till att materialanvändning görs utifrån ett hållbart sätt. Branschen anses även vara den näst mest destruktiva industrin. De flesta klädföretag har särskilda sektioner på sina hemsidor där läsare har möjlighet att ta del av företagens hållbarhetsarbeten, hållbarhetsrapporter etc. Det vi frågar oss är om de beskrivna strategierna och anvisningar om hållbarhet faktiskt motsvarar det dagliga arbetet som utförs.

    Syfte: Syftet med den här uppsatsen är att få en djupare förståelse av hur klädbutiker arbetar med hållbarhet. Vi vill undersöka hur klädbutiker följer uttalade hållbarhetsstrategier.

    Metod: I den här studien har vi använt oss av en abduktiv metod med en kvalitativ ansats. Vi har samlat in teoretiskt material som sedan sorterades och bearbetades. Därefter tog vi kontakt med klädbutiker, läste på om deras miljö- och hållbarhetsarbete och genomförde intervjuer med dem. Det empiriska materialet vi fick fram var till hjälp för att avslutningsvis kunna komplettera den teoretiska referensramen.

    Slutsats: De största miljö- och hållbarhetsinsatserna som enskilda butikerna vidtar är återvinning och återanvändning av kläder. Samtliga butiker arbetar även med allmänna miljövänliga handlingar som att källsortera samt vara sparsam med användning av resurser. För att det dagliga arbetet ska kunna ligga i linje med uttalade hållbarhetsstrategier gör enskilda butiker insatser i den mån som är möjligt för dem. Det är insatser som att ta betalt för påsar, sortering, ansvarsfull resurshantering, återvinning. De insatserna bestäms och är influerade av ledningen och det är butikschefens uppgift att se till att det förverkligas.

  • 27.
    Alku, Jeton
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Target Costing i produktutvecklingsprocessen: En studie på Volvo Construction Equipment i Braås2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The product development process has recently come to be seen as a strategic activity that is critical to its survival since the product's performance and costs are largely fixed before production begins. Target Costing originates from Toyota in Japan and is a method of strategic cost management that has emerged for the early control costs. The method is used to integrate cost management in the product development process in concert with customer requirements and the company's own profit requirements.

    Purpose: The study aims to describe and analyze how target costing is used in the product development process at Volvo Construction Equipment in Braås to give knowledge to new potential users. The study also aims to analyze Target Costing process at Volvo CE to identify development opportunities. A secondary purpose is to provide suggestions for improvement.

    Methodology: Data were collected through unstructured and semi-structured interviews, direct observation, and documentation where interviews were the main source of information.

    Conclusion: Target Costing is used as a cost-reduction program at Volvo CE in their product development process in order to remain competitive and meet price pressure from competitors. Target Costing is not used in accordance with the characteristics because their objectives of cost-reduction represent the cost gap and is their starting point.

  • 28.
    Allgurin, Adam
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Filip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Exploring Machine Learning for Supplier Selection: A case study at Bufab Sweden AB2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    ABSTRACT

    Course: Degree project in Logistics, the Business Administration and Economics Programme

    Authors: Adam Allgurin and Filip Karlsson

    Supervisor: Hana Hulthén

    Examiner: Helena Forslund

    Title: Exploring Machine Learning for Supplier Selection – A case study at Bufab Sweden AB

     

    Background: One of the most important parts of purchasing management is the selection of suppliers due to suppliers’ ability to greatly affect the performance of the supply chain. Selecting the right supplier(s) can be a complex process where there can be many number of variables, both quantitative and qualitative, to consider. One of the methods for assisting companies’ supplier selection process is artificial intelligence (AI) where machines can be trained by decision-makers or historical data to make predictions and recommendations. One technology within AI that might change procurement is Machine Learning.

     

    Purpose: The purpose is that this study is going to be a first step for Bufab towards an implementation of Machine Learning (ML). The study aims to provide a framework for the variables needed to create a ML algorithm for supplier selection and how the identified variables can be ranked. The study also aims to provide a list of benefits and challenges with ML, in general and for supplier selection.

     

    Methodology: This is a qualitative case study of the supplier selection process in Bufab Sweden AB. The theoretical chapter is based mainly on current literature from both articles and books. The empirical data collected is done by unstructured and semi-structured interviews and data received from Bufab. There have been six respondents in this study, both internal and external from Bufab.

     

    Findings: The study identified 26 variables that are important for supplier selection and that can be used for a ML algorithm. These variables have been ranked based on theory and empirical data, in order to determine their importance. There are several benefits and challenges with ML, one benefit is that ML can handle standard and repetitive work while a challenge is that employees tend to get nervous about losing their job. A full table can be found in the conclusion. A framework for the first step in implementing ML for Bufab have been created, this includes three steps. Step one: Identify relevant data (variables), step two: prepare the data and step three: consider ML algorithms.

     

    Key words: supplier selection, machine learning, supplier selection variables, supplier selection with machine learning

  • 29.
    Alm, Linus
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rylander, Jesper
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Framtagande av standardsortiment, ekonomiska produktionskvantiteter och beställningspunkter: En fallstudie hos Spinova AB 2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund - Bernstein et al. (2011) menar att kunder vill ha breda sortiment men att detta leder till problem för det tillverkande företaget. Större utbud attraherar fler kunder, speciellt på en konkurrensutsatt marknad men samtidigt som detta ger positiva effekter medför det även en mer komplex produktion. Ett större sortiment tenderar att minska efterfrågan på individuella produkter och företaget förlorar möjligheten med skalfördelar då stora produktionsbatcher i detta fall medför stor lagerhållning. En metod för att göra produktionen av dessa artiklar mer kostnadseffektiv är att använda ett standardsortiment.

    Syfte - Syftet med studien är att ta fram ett standardsortiment och sedan identifiera de ekonomiska produktionskvantiteterna för det framtagna standardsortimentet. Vidare är syftet att belysa vilka beställningspunkter och säkerhetslager Spinova ska använda för standardsortimentet.

    Metod - Uppsatsen har ett positivistiskt synsätt och författarna har använt sig av en deduktiv ansats vid framtagning av ett standardsortiment för fallföretaget Spinova. För att besvara syftet med studien har författarna benchmarkat mot konkurrenter, tagit fram ett standardsortiment samt räknat ut de ekonomiska produktionskvantiteterna, säkerhetslager och beställningspunkter. Metoderna som använts för att göra detta har varit beräkningar, semi- strukturerade intervjuer samt observationer.

    Slutsatser – Författarna har tagit fram ett standardsortiment som inkluderar 590 artiklar. För dessa artiklar har produktionskvantiteter tagits fram genom beräkningar av ekonomiska produktionskvantiteter och utfallets rimlighet i förhållande till kapitalbindning och lagerhållning. Till sist har författarna utifrån olika servicegrader gett förslag på vilka säkerhetslagernivåer och beställningspunkter det framtagna standardsortimentet ska ha.

  • 30.
    Almén, Mimmi
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Det är dags att vi bryter isen: Damhockey eller "hockey", den riktiga ishockeyn.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    To create a successful development in sports, gender equality is required. The lack of gender equality within the sport as an organization is therefore a problem and historically, sports is characterized by a gender structure where women is subordinate to men. The purpose of this essay is therefore to increase the knowledge of  the position of women within the field of ice hockey, and to open up for an analyzis of the gender equality within the rules of ice hockey using the theory of social constructionism. The theory makes it possible to highlight the meaning of commonly used concepts within the gender equality debate such as masculinity and femininity as social constructions depending on culture and history and how they change over time. This leads to the question of how the level of gender equality in the rules of ice hockey can be understood by using a social constructive theory. In order to achieve the purpose, the essay has the legal analyzis method as a basis to make the analyzis more nuanced. Interwiew as a method has also been used to create additional support for the conclusions. The study shows that there are significant differences in the rules of ice hockey that causes a problem with gender equality, but if you look under the surface, you could find that what seems to be natural, really is not. The rules of ice hockey, and the problem of gender equality are social constructions that changes under influence by the social environment.

  • 31.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Alku, Jeton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Target Costing in a Stage-Gate Design System2016In: Asia-Pacific management accounting journal, ISSN 1675-3194, E-ISSN 2364-1177, Vol. 11, no 1, p. 23-58Article in journal (Refereed)
    Abstract [en]

    The importance of new product development is observed in recent research on Dynamic Capabilities and in research focused on Target Costing (TC). Using established concepts from both the Dynamic Capabilities and Target Costing literatures we examine possible path-dependent conflicts in introducing TC into an organization using a traditional western product design approach.

    This study describes how Target Costing (TC) was attempted as an addition into a traditional Stage-Gate (SG; Cooper, 1990) product development process. Implementing TC as a separate tool in a Stage-Gate model raises the possibility that the sequential and rigorously “gated” design process will conflict with the iterative and multifunctional nature of TC.

    We find that there is conflict between the Stage-Gate method and TC that is consistent with criticisms of SG raised by Sethi and Iqbal (2008). This includes limitations to learning due to truncation of sub-projects without the iterations in TC. As well, we support Sethi and Iqbal’s finding that the extremely rigorous gate-evaluations reduce flexibility in the development system.  We connect their observations with the concept of dynamic capabilities to make our analysis more granular and point more precisely to the aspects of TC that are in conflict with SG-type design processes.

  • 32.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Henebäck, Amanda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Lodz, Poland.
    Environmental reporting in Swedish municipalities2016In: Paper presented at the 12th Asia-Pacific Management Accounting Association Annual Conference, Taipei, Taiwan, October 5-7, 2016, APMAA - Asia-Pacific Management Accounting Association , 2016Conference paper (Refereed)
    Abstract [en]

    This study examines environmental performance measurement and reporting in Swedish municipalities. The environmental reporting in municipalities has become increasingly important as the human impact on the environment has increased and public organizations are expected to take responsibility for reducing their environmental impact. The implementation of New Public Management (NPM) ideas in municipalities has led to an increase in the use of different performance measurements. This study confirms that municipalities with a high NPM-maturity show an increased use of environmental performance indicators. Different measures are used for the environmental indicators which affect the comparability of municipalities environmental reporting. The key factor that explains municipalities use of environmental performance indicators is the level of performance measurements in the organization in general. 

  • 33.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johannisson, Bengt
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strandberg, Pär
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Kapitalförsörjning och socialt företagande2015Report (Other academic)
    Abstract [sv]

    Denna studie handlar om kapitalförsörjning för såväl sociala som kommersiella företag inom ramen för ett socialt regionalt innovationssystem. Projektets målsättningar består i att identifiera, analysera och i handling omsätta kunskaper kring hur entreprenörskapets möjligheter kan användas för att initiera och utveckla nya eller existerande verksamheter. En väsentlig utgångspunkt för denna studie är att entreprenörskap i dess olika former, kräver tillgång på kapital och då i klartext såväl finansiellt-, socialt- som kunskapskapital.

    För att skapa ett långsiktigt hållbart lokalt och regionalt samhälle behövs inte bara robusta kommersiella företag. Sådana samhällen byggs också av sociala företag (SF), vilka består av verksamheter som inte primärt drivs för att maximera vinsten, utan snarare använder överskottet till att göra sociala insatser. Under de senaste årtiondena har antalet sociala företag vuxit världen över och dessa företag kännetecknas bl a av hög andel ideella resurser, en kooperativ struktur, och att eventuella överskott stannar kvar i verksamheten.

  • 34.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johannisson, Bengt
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strandberg, Pär
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Social entrepreneuring - structures and processes: a practice-theory approach2014In: Paper presented at the 28th RENT conference: Entrepreneurial endeavours: a profusion of research, policy and practitioner practices, Luxembourg, November 19-21, 2014, EIASM - European Institute for Advanced Studies in Management , 2014Conference paper (Refereed)
    Abstract [en]

    There is an increasing gap between the contemporary academic and political concern for social enterprising and available theoretical and empirical research in the field. In this study we want to contribute to a much needed bridge by, first, outlining a conceptual framework for (social) entrepreneuring based on practice-theory. Second, we generate an in-depth inquiry into the everyday operations of two Swedish social businesses, interconnected in an emerging franchise structure, identifying basic structural and processual features of social entrepreneuring. The proposed structures include the dualities individual/collective as the actor, personal/institutional rules of action and self-identity/social identity. The six identified practices concern social bricolaging, amplified immediacy, dynamic involvement, ambiguous legitimacy, self-enforced heterogeneity and urgency for financial viability.

  • 35.
    Alpenberg, Jan
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics. Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlsson, Fredrik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Resource allocation and capital investment practice in Swedish local governments – a messy business2018In: Paper presented at the 8th Global Innovation & Knowledge Academy conference, Valencia, Spain, June 25-27, 2018Conference paper (Refereed)
    Abstract [en]

    The purpose of this paper is to explore capital investment practices in Swedish local governments, outline some critical issues of the resource allocation process and also to reveal the behind rationales used for and influencing decision making of large tangible investment projects. Through a survey to all 290 Swedish local governments, in combination with interviews in two municipalities, the resource allocation process is mapped and analyzed.

    Our results confirm and support the existing literature in the area of capital investment practice in local governments, in terms of the large spread of financial- and non-financial criteria used in the process of evaluating new projects. Additionally, we find support for the fact that local governments which have adopted New Public Management to a larger extent also tend to use more sophisticated capital investment routines and methods. 

    The main contribution with this study is added granularity about capital investment practices in local governments in general and more in depth insights about the tension in use of diverse and conflicting decision rationales. These rationales that exists in the municipalities during the resource allocation process are financial-, operational-, and political. Altogether, the capital investment practice in Swedish local governments reveals a complex and even messy picture.

    In conclusion this research also provides additional insight to some potential inclination effects and consequences of today´s capital investment practice in local governments and agencies.

  • 36.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Dynamic capabilities and target costing in Swedish publicly traded companies2013In: Asia-Pacific Management Accounting Journal, ISSN 1675-3194, Vol. 8, no 2, p. 89-122Article in journal (Refereed)
    Abstract [en]

    The increased importance of product development can be seen in both recent research on Dynamic Capabilities as well as research on the use of Target Costing (TC). The Dynamic Capabilities literature is primarily developed in the USA and Europe, while the TC practice is rooted in Japanese practices and has been transferred to the west. This study examines the relationship between the Dynamic Capabilities of the product development team and the implementation of Target Costing (TC) in publicly traded companies in Sweden. Using established concepts from both the Dynamic Capabilities and Target Costing literatures we find partial support for the relationship. We suggest that there may be a bias in the development of Dynamic Capability research that does not comprehend organization practices such as those seen in Japan, Sweden and in Lean Production organizations more generally. Reasons for this are discussed and proposals for further research are proposed.

  • 37.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Exploring communication practices in lean production2016In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 69, no 11, p. 4959-4963Article in journal (Refereed)
    Abstract [en]

    This study examines the daily work practices at an organization that successfully incorporates lean production practices into the organizational culture, and reveals a pattern of practices used by managers in their daily work. This pattern of communication practices is consistent across the organization's manufacturing sites. Subsequent examination of archival qualitative data confirms the existence of the identified pattern of practices. An essential part of lean production is that participants are all involved in improvement activities. The collaborative nature of these activities highlights the importance of communication practices as a lubricant between managers and workers. The communication practices identified in this study appear consistently in strong lean production environments, while the opposite practices appear in weak lean production and traditional US-style environments.

  • 38.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Exploring Practices in Lean Management2016In: Paper presented at the 6th Global Innovation & Knowledge Academy conference, Valencia, Spain, March 20-23, 2016, 2016Conference paper (Refereed)
    Abstract [en]

    Responding to the call for papers, we study the daily work practices of managers at a very strong Lean Production organization and reveal a pattern of practices used by managers in daily work. This pattern of management communication practices is consistent across the organization’s manufacturing sites. We then examine archival qualitative data from seven different sources in a deductive theory-testing mode, and confirm the existence of the identified practices in other organizations.

    An essential part of many forms of LP is that participants are all involved in improvement activities. The collaborative nature of these activities raises the importance of management communication practice as the sole lubricant between managers and workers which enables these activities.  

    We find that the identified communications practices were consistently found in embedded LP environments and the opposite practices were found in weak LP and in US-style environments.

  • 39.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Lean and management control in Sweden: a comparative case study of management control in two organizations implementing Lean production in an advanced eceonomy: a pivot rather than a leap2014In: Paper presnted at the 10th Asia Pacific Management Accounting Association Annual Conference, Bangkok, Thailand, October 27-30, 2014, APMAA - Asia-Pacific Management Accounting Association , 2014Conference paper (Refereed)
    Abstract [en]

    We examine the Management Control System (MCS) as a focus of action in two companies moving to a comprehensive Lean Production (LP) operations philosophy. Neither organization had previously self-identified as Lean.

    These two organizations experience difficulty in understanding and changing their MCS in response to LP, even though both have some prior experience with lean tools. We describe issues faced by managers in re-imagining financial control in LP. In both organizations there is a very strong move to physical controls and diminution of time spent on financial controls, however this move is quite troublesome for the financial staff, who—although they support the change—feel that they lack a conceptual basis for the revising their financial tools. Physical KPIs are viewed as a core part of the MCS by operations and financial managers, which support the Simmonds (1981) Strategic Management Accounting concept.   

  • 40.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Lean Healthcare and Ontario Case Costing: an Examination of Strategic Change and Control System2015In: Paper presented at the Canadian Academic Accounting Association Annual Conference, Toronto, Canada, May 28-31, 2015, Social Science Electronic Publishing Inc. (SSEP) , 2015Conference paper (Refereed)
    Abstract [en]

    In this paper we examine how two different strategic changes influence the Management Control Systems in six Ontario based hospitals. These changes are: 1. new funding regimes based on Ontario Case Costing and, 2. Lean Healthcare initiatives in Ontario Hospitals.

    The Ontario Case Costing (OCC) approach is based on the traditional MAS assumption that more accurate costs will lead to lower costs through better management decisions of some sort. In contrast, Lean Healthcare is premised on the assumption that the primary path to better performance is realized by individual employees, who serve as the leading actors in a daily process of waste removal and efficiency improvement.

    Based on the MA literature and on information about both the OCC and Lean Healthcare initiatives, we expect there to be significant frictions inside the financial management staff as well as between the Lean initiative and the financial management staff related to the OCC mandate. This study examines this set of interactions to learn how these issues impact the employees involved. In particular, the Ontario context allows us to examine the variety of responses to the interaction of Lean healthcare strategy and a traditional MAS such as OCC.

    We find that the MASs of hospitals in our sample are too loosely coupled to develop the frictions indicated by traditional MAS theory and propose modifications in application of the theory to accommodate this observation.

  • 41.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Goodman School of Business, Brock University, Canada.
    Lean Healthcare and Ontario Case Costing: An Examination of Strategic Change and Management Control System2013In: Paper presented at the 9th Asia-Pacific Management Accounting Association Annual Conference, Nagoya, Japan, November 1-4, 2013, 2013Conference paper (Refereed)
    Abstract [en]

    In this paper we examine how two different strategic changes influence the Management Control Systems in six Ontario based hospitals. These changes are: 1. new funding regimes based on Ontario Case Costing and, 2. Lean Healthcare initiatives in Ontario Hospitals.

    The Ontario Case Costing (OCC) approach is based on the traditional MAS assumption that more accurate costs will lead to lower costs through better management decisions of some sort. In contrast, Lean Healthcare is premised on the assumption that the primary path to better performance is realized by individual employees, who serve as the leading actors in a daily process of waste removal and efficiency improvement.

    Based on the MA literature and on information about both the OCC and Lean Healthcare initiatives, we expect there to be significant frictions inside the financial management staff as well as between the Lean initiative and the financial management staff related to the OCC mandate. This study examines this set of interactions to learn how these issues impact the employees involved. In particular, the Ontario context allows us to examine the variety of responses to the interaction of Lean healthcare strategy and a traditional MAS such as OCC.

    We find that the MASs of hospitals in our sample are too loosely coupled to develop the frictions indicated by traditional MAS theory and propose modifications in application of the theory to accommodate this observation.

  • 42.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Trust and control in changing production environments2017In: Paper presented at the 7th Global Innovation & Knowledge Academy conference, Lisbon, Portugal, June 28-30, 2017, 2017Conference paper (Refereed)
    Abstract [en]

    We examine the relationship between trust and control in four organizations implementing Lean Production in Sweden. Research on trust has conflicting views on the trust-control relationship, which are not resolved. Prior empirical studies show either that the relationship between trust and control is substitutive, or that it is complementary (Kalkman and Waard, 2016). Our results show that trust can be either a substitute or a complement depending on the source and incidence of control, which we identify as moderators of the trust-control relationship.

    We find in two of our sites that control consists of workers and managers jointly developing and monitoring the work process itself. In these two companies, the source of control is jointly the workers and managers, and the control incidence is the work task. We observed a significant reduction in use of document-based asset control systems to control people and an increased use of personal communication to control work tasks instead. In this situation, Trust is a complement to Control because it mobilizes workers to contribute to the control process.

    In the other two companies, even though pursuing LP, the managers developed the control indicators in traditional ways and thus the control source was the manager, and the control incidence was the workers or the machines. The control systems in these two companies retained use of a comprehensive document-based asset control system with numerous KPIs, mainly financial. In this situation, Control substitutes for Trust because the KPIs are selected by management because they reflect management goals and to not require workers to understand management goals, but just to accomplish the KPI.

    Additionally we find that the concept of trust itself, becomes a matter for reflection by both managers and workers, in both sets of groups, as they navigate new production methods.

    This result extends prior research by revealing that there are missing variables (control source and control incidence) which moderate the relationship between trust and control, and contribute to the contradictory results in the literature.

  • 43.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Trust and control in changing production environments2018In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 88, no July, p. 527-534Article in journal (Refereed)
    Abstract [en]

    We examine the relationship between trust and control in four organizations implementing new production methods. Research on the trust-control relationship provides conflicting results. Some empirical studies show that the relationship between trust and control is substitutive, while some show that it is complementary (Kalkman and Waard, 2016).

    We identify three moderators of the trust-control relationship that lead to either a substitutive or a complementary result. The variables are: control source, control incidence and control information type. Additionally we find that the concept of trust becomes a matter for reflection by both managers and workers as they navigate new production methods.

    This result extends prior research by revealing connections that moderate the relationship between trust and control, and contribute to explaining the contradictory results in the literature.

  • 44.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Alku, Jeton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Target costing in a traditional enterprise2015In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper (Refereed)
    Abstract [en]

    This study examines how Target Costing (TC) was attempted as an addition to a traditional stage-gate product development process in a large, traditional enterprise that we call CEHaul.  CEHaul is a profitable enterprise, and one of the dominant participants in its industry. CEHaul has attempted a number of cost reduction methods over the last ten years as adjuncts to their overall product development approach. They experienced moderate project-specific results, however the methods have failed to make deeper inroads in the organization and there is widespread dissatisfaction among organization members with the organizations’ ability to develop the routines needed to consistently manage cost.

    Implementing TC as a separate tool in a stage-gate model raises the possibility that the sequential and rigorously “gated” design process will conflict with the iterative nature of TC. In typical descriptions of TC, it is the dominant product development method when used, not a part of the toolset of a larger method. This study examines how Target Costing (TC) has been attempted in the context of the traditional stage-gate product development process in a large, traditional enterprise that we call CEHaul. Target Costing is still a relatively unexplored financial control method, especially in how it integrates with existing methods.

    We find that there is conflict with the stage-gate method and TC that is consistent with criticisms of stage-gate raised by Sethi and Iqbal (2008). This includes reduction in learning through truncation of sub-projects without the iterations in TC. As well we find evidence to support Sethi and Iqbal’s finding that the extremely rigorous gate-evaluations reduce flexibility in the development system. Additionally, some core organization-supplier relationships that are mandatory for TC appear to be precluded by the CEHaul version of stage-gate.

  • 45.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Peel, Tomasz
    University of Lodz, Poland.
    Performance Indicators for Sustainability Strategy Implementation in a Swedish Municipality2015In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper (Refereed)
    Abstract [en]

    The need for performance measurement systems that support sustainable strategy implementation is growing in both the private and the public sector worldwide. More and more organizations take on the responsibility to report their social and environmental outcome of their activities. This study aim to contribute to literature as it provides empirical research on how one organization has developed a performance measurement system to support their sustainable strategy.

    The research is exploratory and aim to create hypotheses for further research on the one hand, and to provide some insights into the nature of processes taking place in public sector organizations on the other. The choice of Växjö Municipality as the case organization was deliberate and the primary reason was that the organization has been using an environmental performance measurement system for a long time.

    The performance measurement system that is used by Växjö Municipality is well connected to the overall vision and provides measurements/supplementary indicators for three strategic perspectives (Living Life, Our Nature and Fossil Fuel Free) and is using both internal and external indicators.

  • 46.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Łódź, Poland.
    System pomiaru dokonań proekologicznych w Växjö - „najbardziej zielonym miejscu Europy”2017In: Journal Rachunkowość, ISSN 0481-5475, Vol. 8, p. 13-24Article in journal (Other academic)
    Abstract [pl]

    Wiele jednostek samorządu podejmuje działania na rzecz polepszenia jakości życia lokalnych społeczności. Czynią to również przedsiębiorstwa, zwłaszcza zanieczyszczające środowisko. Duże przedsiębiorstwa i grupy kapitałowe zobowiązane są do włączania tej tematyki do sprawozdań z działalności. Sądzimy, że poniższy artykuł, opisujący doświadczenia w tej dziedzinie jednego ze szwedzkich miast, może być im pomocny.

  • 47.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Łódź, Poland.
    Adamsson, Philip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The use of environmental indicators in local government - a case study of Växjö municipality2017In: TARC 2017 Trends in Accounting Research Conference: Conference Proceedings: 4-6 October 2017, Kaunas, Lithuania / [ed] Lina Dagilienė, Kaunas: Kaunas University of Technology , 2017, p. 26-26Conference paper (Refereed)
    Abstract [en]

    We examine how public municipal managers and CEOs for municipally owned companies use environmental indicators from a performance measurement system in a local government. Prior research has found that environmental indicators in municipal organization are used for collection of performance information but they don’t focus in detail on how the indicators actually are used by the managers in the local government or by municipal companies.This study concludes that department managers in the local government mainly use information from Environmental Program for internal purposes. The use of the environmental program has another meaning for the profit-driven municipal companies in which they use the information for external purposes in communicating with stakeholders. Additionally, we find that factors such as freedom of action, reliability of information, trust in the designer of the program, attitudes, social pressure and the usefulness of the information influence the actual use in both the municipal departments and municipal companies.

  • 48.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Łódź, Poland.
    Adamsson, Philip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The use of environmental indicators in local government: a case study of Växjö municipality2017In: Paper presented at the 13th Asia Pacific Management Accounting Association Annual Conference, Shanghai, China, November 7-9, 2017, Asia Pacific Management Accounting Association , 2017Conference paper (Refereed)
    Abstract [en]

    We examine how public municipal managers and CEOs for municipally owned companies use environmental indicators from a performance measurement system in a local government. Prior research has found that environmental indicators in municipal organization are used for collection of performance information but they don’t focus in detail on how the indicators actually are used by the managers in the local government or by municipal companies. This study concludes that department managers in the local government mainly use information from Environmental Program for internal purposes. The use of the environmental program has another meaning for the profit-driven municipal companies in which they use the information for external purposes in communicating with stakeholders. Additionally, we find that factors such as freedom of action, reliability of information, trust in the designer of the program, attitudes, social pressure and the usefulness of the information influence the actual use in both the municipal departments and municipal companies.

  • 49.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Lodz, Polen.
    Henebäck, Amanda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Environmental orientation in Swedish local governments2018In: Sustainability, ISSN 2071-1050, E-ISSN 2071-1050, Vol. 10, no 2, p. 1-20, article id 459Article in journal (Refereed)
    Abstract [en]

    This study explores the environmental orientation in Swedish local governments. Environmental concerns over potential risk factors have become more important and popular among public organizations and environmental improvement efforts are made to create a sustainable ecosystem for the actors doing business, living and working in the area. Prior research indicates that public organizations have started to become more environmentally oriented in order to take on more responsibilities for reducing their own environmental impact as well as influencing the citizens and local businesses in the direction of a more sustainable way of living and working.

    Through a survey to Swedish local government we conclude that they are taking on a key role in developing a sustainable ecosystem through becoming more environmentally oriented. This includes developing a framework for setting environmental goals, identifying suitable environmental indicators and reporting to a wide range of stakeholders. A factor that is explaining the increasing environmental orientation in the public sector is the implementation of digitalized performance measurement systems. We find that the environmental performance measurements are used to motivate different internal and external stakeholders in the efforts to create a multi-actor ecosystem.  

  • 50.
    Alstermark, Hanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sambandet mellan psykosocial arbetsmiljö och psykisk ohälsa: -en undersökning om hur arbetsmiljölagen tillämpas i Jönköpings kommun2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The mental illness has increased sharply in the recent years and the focus on the psychosocial work environment has become more and more important. Today, the physical working environment is not the only thing that matters, the psychosocial work environment has taken more space and become a part of the labor environment law. The purpose of this work is to see how the concept of psychosocial environment law and mental health is regulated and worked with in the municipality of Jönköping, to gain a better understanding of how legal texts and rules apply in working life.

    Since the work is based on the regulations of Arbetsmiljöverket, the legal methodology is used to the greatest extent. The method is very similar to the traditional legal dogmatic method but provides little room for analysis. However, the legal sociological method will also be used to investigate what psychosocial work environment impact the employees.

    Psychosocial labour environment is very important for workers not to suffer from ill health. Various factors enter the psychosocial work environment that can contribute to psychological ill health. Stress, demands and uncomfortable working hours are just a few. The concept of psychosocial work environment is now included in the labour environment law and its regulations. There is, however, no indicative case law in this area.

    More research and more knowledge in the psychosocial labour environment is required for mental health to stop increase. Unfortunately, it is difficult to make the law more general, since each case in mental health is unique.

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