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  • 101.
    Abbas, Wasim
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Chaudhry, Saqib Mehmood
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
    Analyzing the Disruption Factors of Emerging Markets: A Case Study of Pakistani Telecom IndustryHuawei in Pakistan2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    A free and flexible business environment attracts international organisations to those markets that have big growth potential and high profit margins. To penetrate emerging markets is of great interest to any international organisation. The situation gets more intense if it is in the field of telecommunications. Telecommunications (telecoms) and information technology (IT) are generically known as the information and communication technologies (ICT) industries. ICT is one of the fastest growing industries in the world and is also considered among the biggest markets in terms of customer base, growth and profitability. The competition is very high in such markets, so relatively unique, attractive and extraordinary business strategies are usually practiced by these companies. The situation may create an atmosphere of upheavals and uncertainties in such markets. Extraordinary or unethical business policies can not only affect the business of other organisations, but also has some after-effects on societies and the mindset of target nations and market ethics. Organisations are very much engaged with society and work in the social environment, therefore the socio-cultural components is of great importance when designing business strategies. Exploring the facts about emerging markets and by analysing the case of Chinese company Huawei in the Pakistani telecom market, this thesis gives investigates and assess the success factor of this Chinese company. This thesis highlights the upheaval factors of emerging markets, by analysing the role of cultural interests and the mindsets of target nations for organisations planning their strategies

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  • 102.
    Abbasi, Sina
    Jönköping University, Jönköping International Business School, JIBS, Economics, Finance and Statistics. Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    The Swedish housing market: An investigation of whether there exists a bubble in the market for one- or two dwelling buildings2015Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
  • 103.
    Abbasian, Saeid
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Tourism Studies.
    Good Idea But Not Here! A Pilot Study of Swedish Tourism Stakeholders’ Perceptions of Halal Tourism2021In: Sustainability, E-ISSN 2071-1050, Vol. 13, no 5, article id 2646Article in journal (Refereed)
    Abstract [en]

    The following study is the first Swedish study on Halal tourism in Sweden. The purpose of this exploratory research is to get insight into the perception of Halal tourism in Sweden among representatives of tourism stakeholders. The overall methodology approach in this research is qualitative, consisting of 25 qualitative questionnaires, 21 short letters, four follow-up interviews, and a web observation, and content analysis was employed. The results indicate that there is a low knowledge of Halal tourism in Sweden including Swedish tourism industry. The concept is very challenging, and profits are low. It might result in problem scenarios such as detrimental effects on non-Halal tourism, cultural difficulties and increased risk of xenophobia, anti-Islamism, and tension in the society. There is low interest for Sweden among Muslim tourists as the interest and priority for Halal tourism is rather low from Swedish tourism industry. Despite Halal tourism’s importance internationally, these representatives are rather cautious and doubtful about promotion of Sweden towards this niche. Still, a majority seems to be positive to a lighter version of Muslim-friendly tourism with secular/moderate Muslims as a target group.

  • 104.
    Abbasian, Saeid
    Södertörn University, School of Natural Sciences, Technology and Environmental Studies, Tourism Studies.
    Political crises and destination choice: An exploratory study of Swedish-Iranian second-home buyers2018In: Tourism, Culture & Communication, ISSN 1098-304X, E-ISSN 1943-4146, Vol. 18, no 3, p. 205-218Article in journal (Refereed)
    Abstract [en]

    Political crises, which have a known impact on the choice of tourism destination, can also negatively affect the choice of second-home destination and purchase. The purpose of this study is to investigate why some Swedish-Iranian second-home buyers prefer Spain to Turkey for political reasons. More than 30 short dialogues were conducted with Swedish-Iranian buyers at the exhibition "Buying Properties Abroad" in Kista, September 2015, following the start of a series of political crises in Turkey. A simple question was asked: Why are you choosing Spain rather than Turkey? The most important category of reasons were political factors, followed by cultural reasons. Political anxiety, instability, and insecurity in Turkey, the risk of civil war, a police society, lack of democratic order, the fact that Turkey is not a member of the European Union, the government's negative attitudes towards Kurds, and the emergence of Islamic State were the political reasons most mentioned. One conclusion that can be drawn is that political crises affect second-home tourism/tourists in the same way that they do ordinary tourism/tourists. The research has some important implications for Turkish policymakers, tourism stakeholders at a macrolevel, their competitors, especially in Spain, and potential buyers. Based on this research, some suggestions for future studies are also given. 

  • 105.
    Abbasian, Saeid
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth .
    HairJr, Joseph Franklin
    Pesämaa, Ossi
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Rylander, David
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, Economics.
    Yolal, Medet
    Isaberg on the edge to future by controlling the lack of snow2009In: Presented at The international Symposium on Entrepreneurship in Tourism, Rovaniemi, Finland, March 17-21, 2009., 2009Conference paper (Other academic)
    Abstract [en]

    This paper is a descriptive examination and assessment of a ski resort in southern Sweden – Isaberg. The paper describes an emerging threat most ski resorts are faced with today and in the future – the lack of snow. In many countries financial institutions are much less willing to offer funding for investments in ski resorts under certain heights. This is the result of two trends:  the cut off point for the height of the ski resorts is increasing every year, and at the same time some resorts have fewer skiers.  The likelihood of snow and the ability to offer snow-related products are critical to the success of all ski resorts.  Isaberg, which is significantly below any proposed height cut off points, has strong traditions, a promising market with skiers coming from the domestic Swedish market, as well as Norway, Denmark, Germany and Holland, and very modern facilities – but in recent years the resort has been suffering because of the lack of snow. Isaberg is therefore considering building an inside skiing facility to attract customers and support other local products. Our paper examines the potential of this facility and offers practical and theoretical implications for ski resort management.

  • 106.
    Abbasian, Saeid
    et al.
    Handelshögskolan i Jönköping.
    Johannisson, Bengt
    Handelshögskolan i Jönköping.
    Pesämaa, Ossi
    Handelshögskolan i Jönköping.
    Rylander, David
    Handelshögskolan i Jönköping.
    Bridging Traditional and Experience Industries: Lessons from the Gnosjö Region2010In: Social Capital and Development Trends in Rural Areas / [ed] Hans Westlund & Kiyoshi Kobayashi, Jönköping: Jönköping International Business School & Marg (Marginal Areas Research Group), Kyoto University/Japan , 2010, Vol 5, p. 41-53Chapter in book (Other academic)
  • 107.
    Abbasian, Saeid
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth .
    Johannisson, Bengt
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Pesämaa, Ossi
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Rylander, David
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, Economics.
    Bridging Traditional and Experience Industries: Lessons from the Gnosjö Region2008In: Presented at the 17th Nordic Symposium in Tourism and Hospitality Research. Conference hosted by Lillehammer University College in Norway, September 25-28th, 2008, 2008Conference paper (Other academic)
  • 108.
    Abbasian, Saeid
    et al.
    Handelshögskolan i Jönköping.
    Johannisson, Bengt
    Handelshögskolan i Jönköping.
    Pesämaa, Ossi
    Handelshögskolan i Jönköping.
    Rylander, David
    Handelshögskolan i Jönköping.
    Bridging Traditional and Experience Industries: Lessons from the Gnosjö Region2010In: Social Capital and Development Trends in Rural Areas: Vol. 5 / [ed] Hans Westlund & Kiyoshi Kobayashi, Jönköping: Jönköping International Business School , 2010, p. 41-53Chapter in book (Other academic)
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  • 109.
    Abbasian, Saeid
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth .
    Johannisson, Bengt
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Pesämaa, Ossi
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Rylander, David
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, Economics.
    The Role of Social Capital in Bridging Traditional and Experience Industries: Lessons from the Gnosjö region2008In: Presentated at the 5th Workshop on Social Capital and Development Trends in the Swedish and Japanese Countryside, August 18-19th,  Jönköping, Sweden., 2008Conference paper (Other academic)
  • 110.
    Abbasian, Saeid
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth .
    Pesämaa, Ossi
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth . Jönköping University, Jönköping International Business School, JIBS, EMM (Entrepreneurship, Marketing, Management).
    Rylander, David
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth .
    Regional samverkan inom turism: Exempel från Gnosjöregionen2008Report (Other academic)
    Abstract [sv]

    Syftet med rapporten är att studera förutsättningar för regional samverkan inom turism mellan kommunerna Gislaved, Gnosjö, Vaggeryd och Värnamo och komma med förslag på åtgärder som kan främja en konkurrenskraftig destinationsutveckling. Rapporten grundar sig på en analys av ett antal teoretiska utgångspunkter liksom praktiska exempel som stöd för att förstå de resultat som fångats upp. Ett antal intervjuer med kommunala tjänstemän och företrädare för näringen visar att det finns flera frön för framtida samverkan i regionen. Det gemensamma arbetet innebär deltagande i mässor, gemensam marknadsföring, gemensamma kartor med ett direkt värde för turister och med en lägre kostnad för entreprenörer och kommun. Kartläggningen av kommunala och regionala förutsättningar visar att en rad attraktioner har potential för attraktionskraft och vidare utveckling.

    I intervjuer och samtal har vi kunnat urskilja vissa kommunikationsproblem mellan kommunerna. Information når inte alltid fram. Det efterlyses större applicering av gemensamma databaser, som skapar ökad genomskinlighet och jämförbarhet mellan kommuner. Effektivare användning av teknik tillsammans med kompetensutveckling kan förbättra kommunikationen mellan aktörerna i regionen.

    Vi föreslår att funktionen av nätverket kan förbättras genom fördjupad samverkan kring mässor, marknadsföring, en gemensam portal, mellan företag genom fler forum för samverkan såsom träffpunkt Store Mosse.

    Vidare föreslås att gemensam identitet kring samverkan kan fördjupas. En väg är att GGVV och Gnosjöregionen ersätts med ett nytt namn som syftar framåt för fördjupad samverkan. Vi tror att kommunerna kan förlora på att helt överge varumärket `Gnosjöregionen´, som utstrålar starka industritraditioner men samtidigt vinna mycket på att gå framåt med ett namn som vinner större uppslutning.

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  • 111.
    Abbasian, Saeid
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth .
    Rylander, David
    Jönköping University, Jönköping International Business School, JIBS, Centre for Innovation Systems, Entrepreneurship and Growth .
    Attityder till upplevelseindustri: Vad säger lokala politiker ochföretagsledare i tillverkningsindustrin?2009Report (Other academic)
    Abstract [sv]

    Genomgång av intervjumaterialet visar att det finns skillnader mellan politikers och företagsledares attityder. Den första gruppen har generellt sett en positiv attityd till upplevelseindustrin och särskilt till turism och design. Företagsledarna däremot har en mer avvaktande attityd när det gäller dessa näringars roll i regionens framtida utveckling. Politikerna i undersökningen har mer kunskap om upplevelseindustrin än de intervjuade företagsledarna. Båda grupperna betonar dock en ökad betydelse för design i regionens näringsliv. Här finns viss kunskap om att både estetisk och funktionell design är nödvändig för en slutprodukts attraktivitet.

    Nyfikenhet och intresse för att driva sitt företag med inslag av upplevelsenäring finns hos en tredjedel av de tillfrågade företagsledarna. Detta andas möjligheter för korsbefruktningar mellan tillverkningsindustri och upplevelseindustri i framtiden.

    Utmaningen är att via mötesplatser mellan näringarna skapa en miljö som främjar utveckling av nya kombinationer av idéer, vilket kan resultera i kunderbjudanden som genererar nya företag och arbetstillfällen.

    För att utveckla upplevelseindustrin i regionen behövs skräddarsydd kompetensutveckling tillsammans med regional samverkan mellan tillverkningsindustrin, tjänstesektorn, entreprenörer inom områdena kultur, turism och design samt lokala myndigheter.

    De företagsledare inom tillverkningsindustrin som idag är nyfikna på upplevelsenäring skulle kunna dela med sig av kunskaper och erfarenheter och med en öppen attityd finna samarbeten med entreprenörer inom områdena kultur, turism och design.

    Framgångsrika entreprenörer inom upplevelseindustrin som Isaberg och High Chaparral kan fungera som förebilder.

    Politiskt finns mycket att vinna med att GGVV-kommunerna tillsammans arbetar fram en gemensam vision och strategi för upplevelseindustrins utveckling i regionen. I denna kan upplevelseindustrins infrastruktur i form av motorer, mötesplatser, leverantörsnätverk, paketkombinationer, kompetensutvecklingscentra och samarbetsorganisationer tydliggöras. Detta skulle kunna bli den karta aktörerna behöver för att identifiera och skapa synergier.

    Samarbeten med större branschorganisationer som Smålands Turism och Stiftelsen Svensk Industridesign liksom med Högskolan i Jönköping och Linnéuniversitetet kan främja en gemensam kraftsamling i Småland. Samarbetet inom Entreprenörsregionen är ännu av liten betydelse men potentialen inför framtiden ska inte underskattas.

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  • 112.
    Abbasian, Saeid
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Tourism Studies and Geography.
    Yazdanfar, Darush
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Exploring the financing gap between native born women- and immigrant women-owned firms at the start-up stage: Empirical evidence from Swedish data2013In: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 5, no 2, p. 157-173Article in journal (Refereed)
    Abstract [en]

    Purpose: The main purpose of this study is to provide empirical evidence which identifies the impact of ethnicity and other relevant variables on external capital acquisition among Swedish women-owned businesses at start-up. Design/methodology/approach: Several methods have been employed to analyze the sample including a binary logistic regression model. The sample consists of 836 women-owned businesses in southeast Sweden; 97 immigrant-owned, 739 native born-owned. Findings: The results indicate that there are partly significant differences between native women-owned firms and immigrant woman-owned businesses at start-up. Unlike the native-owned firms, the immigrant woman-owned businesses rely more on loans from family members and less on bank loans. Practical implications: The results reveal that age has a positive impact on loans from family members, while the additional job outside one's own business, the amount of the owner's personal start-up capital and firm size positively influenced access to capital from banks. The owners' level of education, previous business experience, the legal form taken by the firm and the industry affiliation conversely played no significant role in explaining the women owners' attitudes toward loans from either friends or the bank. Originality/value: To the authors' knowledge, this study is the first empirical investigation addressing this issue in the Swedish context. 

  • 113.
    Abbasian, Saeid
    et al.
    Mittuniversitetet, Avdelningen för turismvetenskap och geografi.
    Yazdanfar, Darush
    Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik.
    Exploring the financing gap between native born women- and immigrant women-owned firms at the start-up stage: Empirical evidence from Swedish data2013In: International Journal of Gender and Entrepreneurship, ISSN 1756-6266, E-ISSN 1756-6274, Vol. 5, no 2, p. 157-173Article in journal (Refereed)
    Abstract [en]

    Purpose: The main purpose of this study is to provide empirical evidence which identifies the impact of ethnicity and other relevant variables on external capital acquisition among Swedish women-owned businesses at start-up. Design/methodology/approach: Several methods have been employed to analyze the sample including a binary logistic regression model. The sample consists of 836 women-owned businesses in southeast Sweden; 97 immigrant-owned, 739 native born-owned. Findings: The results indicate that there are partly significant differences between native women-owned firms and immigrant woman-owned businesses at start-up. Unlike the native-owned firms, the immigrant woman-owned businesses rely more on loans from family members and less on bank loans. Practical implications: The results reveal that age has a positive impact on loans from family members, while the additional job outside one's own business, the amount of the owner's personal start-up capital and firm size positively influenced access to capital from banks. The owners' level of education, previous business experience, the legal form taken by the firm and the industry affiliation conversely played no significant role in explaining the women owners' attitudes toward loans from either friends or the bank. Originality/value: To the authors' knowledge, this study is the first empirical investigation addressing this issue in the Swedish context. 

  • 114.
    Abbasian, Saeid
    et al.
    Mittuniversitetet.
    Yazdanfar, Darush
    Mittuniversitetet.
    Hedberg, Charlotta
    Stockholm University, Faculty of Social Sciences, Department of Human Geography.
    The determinant of external financing at the start-up stage: Empirical evidences from Swedish data2014In: World Review of Entrepreneurship, Management and Sustainable Development, ISSN 1746-0573, E-ISSN 1746-0581, Vol. 10, no 1, p. 124-141Article in journal (Refereed)
    Abstract [en]

    Small firms in general have limited access to funding, which is a major problem for entrepreneurs. In particular, this problem is evident for women and ethnic minority groups. The purpose of the study is to examine empirically the impact of gender, ethnicity and other relevant variables on the access to external financing of new small firms. A sample of 2,764 female– and male–owned small businesses, based on a unique and large database gathered through interviews, was investigated employing binary logistic regression models. The results suggest that both gender and ethnicity are significant explanatory variables influencing the access to external capital at the start–up stage. Entrepreneurs' age, experience of starting businesses and education, as well as additional jobs beside their own business, are other variables that influence the way in which entrepreneurs finance their business. Moreover, firm characteristics in terms of personal start–up capital, firm size and legal form have an impact on financing behaviour at start–up. Since the knowledge about this issue is limited, the results of this study add to our understanding of the variables affecting the behaviour of small business endeavours in seeking funding at start–up

  • 115.
    Abd El Aziz, Alaa
    et al.
    Örebro University, Örebro University School of Business.
    Hammar-Hult, Linda
    Örebro University, Örebro University School of Business.
    Ekelöf, Matilda-Tomasine
    Örebro University, Örebro University School of Business.
    Variation i revisorers väsentlighetsbedömning i en svensk kontextEn kvalitativ empirisk studie om hur revisorns erfarenhet påverkarväsentlighetsbedömning hos ett fallföretag2022Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 116.
    Abd, Naimul
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Forouzan, Mona
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Overcoming social constraints for immigrantentrepreneurs in Sweden2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Entrepreneurship is in full-swing across the globe and it is widely regarded as a sustainable solution to long-unresolved economic issues like unemployment and poverty. Immigration is also a growing reality and the immigrating individuals can contribute to the new societies either by settling for a job or launching a business as an entrepreneur and in turn creating more jobs. However, social constraints are a key hurdle in the way of immigrant entrepreneurs. This paper aims to not only understand the social constraints faced by immigrant entrepreneurs but also provide a set of guidelines on how to overcome these social constraints. A qualitative research study focused on immigrant entrepreneurs in Sweden was designed around this purpose and was conducted in two cities of Sweden. Entrepreneurs in the study were from diverse nationalities of origin and business sectors. Key social constraints identified through the study are cultural differences, differences in business practices, and language – all acting as a wall for foreign entrepreneurs. Networking – both business and social – is regarded as the main solution to overcome these barriers and the weight for this lies equally on state, entrepreneurship industry, and the immigrant entrepreneurs. Immigrant entrepreneurs can overcome the social constraints by also researching their business area in detail as well as marketing themselves and their businesses especially by establishing a strong and trustable social media profile. Government needs to recognize the diversity of immigrant entrepreneurship communities and create tailor-made social interaction programs for different nationalities, educational backgrounds, and business sectors. It can also project positive image of successful immigrant entrepreneurs not only to inspire other immigrant entrepreneurs but also to increase trust regarding immigrant entrepreneurs among native population. Another important step by government could be early orientation for immigrant entrepreneurs to Swedish business market. Entrepreneurship advisory industry needs to understand immigrant entrepreneurs better and organize more multi-cultural events to lower the barriers between native and immigrant communities.

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  • 117.
    Abdalla, Amal
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Konradsdal, Amanda
    Södertörn University, School of Social Sciences, Business Studies.
    CSR, receptet för en lyckad M&A transaktion?: En kvantitativ studie om hur effekterna av företagens sociala ansvar påverkar M&A transaktioner2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study is to examine whether the awareness of social- and environmental factors could be beneficial within M&A transactions in such that companies tend to obtain a higher success in such transactions if they are aware of these factors. The study also examines whether the actual return by the event date strikes higher for the social- and environmental aware companies than the unaware companies, where the event date is when the M&A transaction was due.

    Method: The authors have chosen to use two different methods; the Event Study- and Panel Study methods. The event window consists of five days before- and five days after the due date of the M&A, which makes it a total of 11 days. The estimation window is based on the 30 days before the event window and is examined in order to obtain an expected return of which is not affected by the event. The sample is based on international, Swedish companies which has undergone a M&A with a non- Swedish company, and is connected to the UN’s initiative Global Compact.

    Theory: The authors have chosen to apply the Efficient Market Hypothesis and besides that, a developed model based on a current one, the Merger Management Model. The difference between the models is that the Merger Management Model is based on tangible factors whereas the developed model, Social and Environmental Merger Management Model, is based on intangible factors. The chapter starts with the Efficient Market Hypothesis and then continues with the Merger Management Model and an explanation of the social- and environmental factors. The chapter ends with an explanation of the factors’ impact on companies and culminates onto the developed model.

    Conclusion: The outcome shows that companies of which are aware of social- and environmental risks, have incentives to a higher success rate in M&A transactions than companies that are unaware of these risks. The results of the hypothesis test made in this study strengthens the conclusion since the outcome of the p-value almost reached 64 percent, which means that there most likely is a correlation between the companies’ awareness of the social- and environmental factors and their success in M&A transactions.

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  • 118.
    Abdallah Mohammed, Sara Abbas
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Parvin, Shaila
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    A Road to be Paved: How Can Foreign Born Women Entrepreneurs be Included in the Swedish Entrepreneurial Ecosystem: A Case Study on Novice Foreign Born Entrepreneurs in Sweden2021Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Entrepreneurial ecosystem is made up of multiple participants, components, and actors. The entrepreneurial ecosystem in Sweden consists of various components, all of which contribute to the creation and enhancement of entrepreneurial experiences for novice entrepreneurs. Research on immigrants has been carried and published, emphasizing men as the primary group within the immigrant population. The contradictory point about women remaining in the shadows is still vital and valid. This research tries to describe and explain the inclusion of these novice immigrant female entrepreneurs into the entrepreneurial ecosystem. Based on a literature review on the entrepreneurial ecosystem, women's motives for starting a new venture, and the breakthrough process, a qualitative approach was deemed appropriate to understand the flow and dynamics of this inclusion process. The case study method was used as the research strategy for two different groups of actors in the entrepreneurial ecosystem. In-depth semi-structured interviews were conducted with two groups of people: The first group, business coaches, business developers, business consultants, and general managers who work on consulting and support projects for entrepreneurs. The second group consisted of foreign-born novice female entrepreneurs. The findings indicate that the obstacles to inclusion are more than just road paves. The most frequently addressed obstacles were those related to communication, cultural backgrounds, knowledge and training. Communication barriers prevent these entrepreneurs from engaging with other entrepreneurial ecosystem actors, resulting in exclusion. Another obstacle was the cultural background, which included social factors, language, norms, and beliefs. The final barrier was knowledge and training, which facilitated network building and provided entrepreneurs with the necessary information to establish and run their businesses. The analysis identified that obstacles and road pavers for the inclusion process are extending to all the actors included in this research; novice entrepreneurs must identify and build multiple ties that connect them to the other ecosystem actors, and the other actors must do the same to include these novice foreign born female entrepreneurs in the ecosystem. Communication for novice foreign-born female entrepreneurs, on the other hand, is to establish ties with other ecosystem actors, which will promote access to financing, consultancy, government rules and regulations, and training sessions. However, it was noted that ecosystem actors play an important role in the communication process and can turn it into a road paver. Another obstacle found through the study is the social and cultural influences that impede the communication process. For example, the paper identified language as a significant obstacle and the beliefs and norms that form these women's attitudes, and one of the significant attitudes is a lack of trust in government rules and regulations. Finally, knowledge and training are regarded as a communication tool that connects these novice immigrant female entrepreneurs to the other ecosystem actors, besides introducing them to the components of the entrepreneurial ecosystem like financing and funding. Since the paper focused on a small number of actors and ecosystem components, it was not easy to thoroughly define and justify the inclusion process. Further research could investigate the steps of the process and the participants, including other actors and ecosystem components not covered in this paper.

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  • 119.
    Abdallah, Nagam
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Absir, Hlinna
    University West, School of Business, Economics and IT, Division of Business Administration.
    Medarbetarnas perspektiv på organisationsförändring, ledarskap och organisationskultur: Effekten av Covid-19 på organisationsförändring inom vården2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study was to contribute to a deeper understanding of organizational changes in healthcare with a focus on Covid-19 and its impact on leadership and organizational culture from the perspective of employees. The study has a qualitative approach and semi-structured interviews are the method used to be able to have deeper conversations with our respondents. The choice of organizations was based on creating a deeper overall picture of healthcare organizations and not limiting the study to only one form of healthcare organization. The study concluded that Covid-19 brought major changes in healthcare that affected the leadership and the organizational culture. The study has concluded that healthcare has succeeded in managing the change and adapting, but at the same time they have failed to maintain or develop their organizational culture so that it promotes the employees. The study shows that healthcare organizations have failed to deal with resistance from employees, which is due to employees not sharing the organization's visions and goals of change. The study has presented a result that shows that leadership in healthcare has not changed much compared to before the pandemic. But it is clear that the leaders do not have the same relationship with their employees as before, which has affected the organizational culture.

  • 120.
    Abdallah, Rosanne
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Bajrakti, Lirije
    University West, Department of Economics and IT, Division of Business Administration.
    En studie om hur reklam på sociala medier påverkar individers köpbeteende2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Social media has grown, becoming more popular among millions of users. With its growth, companies are attracting more customers using advertising through social media. Companies are using online advertising to increase their customer base and market new products.

    Growth in social media can be determined by examining how advertising affects individual buying behavior. This study focuses on analyzing the purchasing behavior of young individuals through the influence of advertising in social media. The purpose of this study is to provide an effective basis for companies in practice; providing insight on individual behavior in regard to advertising within social media.

    We answered the research question using a qualitative approach with semi-structured interviews in conjunction with the ten selected respondents.

    The result indicated that young people are heavily influenced by advertising on social media. As a result, companies are using advertising to guide consumers in the direction of their interests. However, social media advertising may negatively influence customer interpretation if the message is not correlated with the consumers interests.

  • 121.
    Abdallah, Soujoud
    University West, School of Business, Economics and IT, Division of Business Administration.
    IFRS 9 och dess övergångseffekt på transparens inom den svenska banksektorn2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    After the global recession, IASB began working on the new standard IFRS 9 for financial instruments which replaced IAS 39 in 2018. What triggered the work for the new standard was that analysis from the crisis showed that if credit losses where more forward-looking, the effects of the crisis would have been smaller. The purpose with IFRS 9 was therefore to solve the problems found with IAS 39 and among other things not be as reactive as the previous standard. Previous studies show that there was an expectation with the new standard that it would lead to greater transparency and therefore financial stability. With this as background, the purpose of this study has been to gain knowledge on the transitional effect of IFRS 9, with regards to transparency, on the Swedish banking sector after its implementation. It therefore studies whether IFRS 9 has succeeded in increasing the degree of transparency in financial reports within Swedish banks. It also studies whether the new standard has created new problems. To do this, the study relies on a qualitative method where a text-analysis of Swedish banks' financial reports before and after the implementation of IFRS 9 was done. The empirics where reviewed with relation to the qualitative characteristics' relevance, faithful representation, understanding and comparability as these are found, in previous research, to be related to transparency. It was then analysed whether these characteristics had increased or decreased after the implementation of IFRS 9. The study concludes that there has been both a decrease and increase of transparency of information in the financial reports depending on which qualitative characteristic the report is analysed in relation to. A new problem is also identified where opportunistic behaviour is more likely under the new standard because it increases the subjectivity within management which also decreases comparability.

  • 122.
    Abdallaoui Berrada, Chakir
    et al.
    Jönköping University, Jönköping International Business School.
    Ciro, aida
    Jönköping University, Jönköping International Business School.
    Bottlenecks in the Freight Forwarding sector in West - coast Africa2009Independent thesis Advanced level (degree of Master (One Year)), 80 credits / 120 HE creditsStudent thesis
    Abstract [en]

    Problem – The expansion of global trade and supply chain integration has put great emphasison logistics, particularly in the intermediary sector, freight forwarders. Whilst in developedcountries freight forwarders benefit from competitive markets and trade facilitatingpolicies, this sector in West coast Africa exhibits low logistics performance levels. Inorder to address such issues, one needs to analyse the problem and identify the causes; thisthesis focuses on identifying the bottlenecks in the freight-forwarding sector in west coastAfrica.Purpose – The main purpose of this study is to identify the bottleneck/s within thefreight-forwarding industry in west coast Africa, namely: Angola, Cameroon, DR of Congo,Gabon, and Nigeria.Method – This thesis employs a pre-study and case study method, to ensure sufficient collectionof relevant material, taking into account the lack of research in this subject. We usedthe material obtained from the interviews and the secondary source, to structure our purpose,research questions, and to define the case of our study.Results – The study concludes with a series of interesting findings; First, the activity of aFreight Forwarder depends on a series of factors that do not depend on the Freight Forwarderper se. And second, Freight Forwarders in order to accomplish their tasks, have accessto services that are shared by all providers, and that are beyond their control. To conclude,the study identifies infrastructure as a major bottleneck in the Freight Forwarding sector.

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  • 123.
    Abdalmasih, Ranim
    et al.
    Mälardalen University, School of Business, Society and Engineering. Mälardalens universitet.
    Majid, Sma
    Mälardalen University, School of Business, Society and Engineering.
    Saado, Tania
    Kontroll av lagerinventering under Corona-pandemin.: En kvalitativ studie om kontroll av lagerinventering under pandemin utifrån revisorsperspektiv.2023Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
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  • 124.
    Abdel Ahad, George
    et al.
    University West, School of Business, Economics and IT, Division of Business Administration.
    Dilli Abo, Jack
    University West, School of Business, Economics and IT, Division of Business Administration.
    Digitalisering utifrån ekonomers perspektiv: En fallstudie vid två offentliga organisationer2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Digitalization is a current topic at present and technology has grown and affected society. It has affected economists and their way of working. There are several studies regarding how digitalization affects the role of economists in the private sector, research on economists' own experiences and in the public sector is, however, few. The public sector has been criticized as technological development does not progress at the pace of the rest of society. This is because they have structures that make it difficult to introduce modernization work. The purpose of the study is to map and analyze experiences with digitization as well as opportunities and challenges around it from the perspective of economists. The study was conducted through a qualitative method where data collection was done on two public organizations through six semi-structured interviews. Digitization results in analog information shifting to being digitized. It improves internal efficiency by streamlining work processes by eliminating manual handling and reducing human error. Management control systems are about influencing the behavior of employees, but also managers' behavior in the organization. The empirical results of the study show that digitization has contributed to a transition from the analog to the digital. It also shows that digitalization has streamlined work processes within organizations. With regard to management control in the organizations, the study has identified that there is both results control and action control in the organizations. The conclusions that the study presents are that the advantages of digitization are that it has led to more efficient workflow processes and freed up time for more qualified tasks. The possibilities are that the streamlining leads to more focus being placed on dealing with qualified tasks that require the human eye and reduce human errors. A disadvantage is that economists do not possess IT skills, and need the help of the IT department, which is a challenge as challenges arise regarding communication. Due to this, economists experience that the systems are not always optimal to handle based on their tasks. Another disadvantage of digitalization is that it negatively affects social contact and creative ability as a result of more digital encounters instead of meeting physically.

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  • 125.
    Abdela, Abdela
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Ahmed, Jasmine
    University of Borås, Faculty of Textiles, Engineering and Business.
    Asci, Rumeysa
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencers trovärdighet: En kvalitativ studie om hur influencers storlek påverkar deras trovärdighet2023Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to investigate whether the number of followers affects an influencer's credibility using Ohanian's credibility model (1990). The study contributes to an understanding of how the size of influencers affects the followers' intake of information from influencers. To address the purpose of this study, the following question was analyzed: How does the size of influencers affect their credibility? A qualitative study has been conducted and empirical material has been collected to fulfill the purpose and answer the question of how the number of followers affects the credibility of influencers. To get an answer to the question, nine semi-structured individual interviews were conducted where the sample was women aged 18-24. The theoretical starting point in this study is Ohanian's credibility model (1990), where the focus is on credibility which consists of five different terms; honesty, trustworthiness, sincerity, credibility, and reliability. The study shows that the majority agree that smaller influencers are perceived as more credible. The result is mainly due to the fact that smaller influencers are considered to have higher levels of all five credibility terms. For followers to interpret influencers as credible sources, it is important to do parts that are part of Ohanian's credibility model (1990). This study shows that a factor that affects influencer credibility is the number of followers. 

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    VT2023KF23
  • 126.
    Abdelamir, Ali
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Egerup, Gabriel
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Legitimacy strategies in sustainability reporting: A study of negative disclosure strategies' impact on stakeholders2023Independent thesis Advanced level (degree of Master (Two Years)), 80 credits / 120 HE creditsStudent thesis
    Abstract [en]

    Sustainability reports should provide a balanced picture of a company’s sustainability aspects, but because of its voluntary nature, overly positive aspects are often presented (Holder-Webb et al., 2009; Lougee & Wallace, 2008). Though, negative disclosure may also be released as it could improve transparency, enhance trust, and decrease the risk of green or whitewashing tendencies (Hahn & Lüfs, 2014, Hahn & Reimsbach, 2013). However, when disclosing negative information, it is important for companies to legitimize the negative aspects, as the negative information could otherwise harm the company. As a result of this, different legitimacy strategies are used by companies when disclosing negative information (Hahn et al., 2021). Based on this, this thesis explores and analyses strategies for disclosing negative sustainability information. In particular, the study examines companies within the fast fashion industry, a heavily debated sector in regard to sustainability, which indicates that the companies within the business should try to legitimize themselves. 

     

    To fulfil the purpose of this study the choice was made to conduct a content analysis and semi-structured interviews, where four fast fashion companies’ (H&M, SHEIN, Boohoo and American Eagle) sustainability reports were analysed to identify negative sustainability disclosure and assess how the companies’ tried to legitimize these negative aspects. Later, the disclosure strategies’ impacts on stakeholders were examined through 10 semi-structured interviews with concerned stakeholders. The results show that the companies subject to research did use the strategies corrective action, marginalization, abstraction, and preventive action to legitimize negative sustainability issues. The strategies were often not effective in enhancing legitimacy mainly because of too vague measures, but also because of the disbelief from stakeholders regarding the industry’s will and ability to change. However, the findings also indicated that the negative disclosure could enhance a bit of legitimacy as it signalled transparency and accountability, which is preferred compared to denial or compliance. 

     

    The study’s implications are important for scholars and practitioners. The theoretical contributions were added to the research field of negative disclosure and legitimacy strategies, and the implications are important for managers working within the fast fashion industry as well. This is because the results of this study will develop their knowledge of how certain negative disclosures strategies can play a both positive and negative role in enhancing the legitimacy towards stakeholders.  

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  • 127.
    Abdelamir, Ali
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Lilja, Tova
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
    Äga eller hyra verksamhetslokaler - en studie om organisationers tillvägagångssätt och beslutsfattande2021Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
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  • 128.
    Abdel-Khalik, Ahmed R. Z.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    The production and distribution of milk and dairy products in Egypt: towards a co-operative system1981Doctoral thesis, monograph (Other academic)
  • 129.
    Abdelnour, Samer
    et al.
    Erasmus University, Rotterdam, The Netherlands.
    Hasselbladh, Hans
    Örebro University, Örebro University School of Business.
    Kallinikos, Jannis
    London School of Economics and Political Science, London, UK.
    Agency and Instituions in Organization Studies2017In: Organization Studies, ISSN 0170-8406, E-ISSN 1741-3044, Vol. 38, no 12, p. 1775-1792Article in journal (Refereed)
    Abstract [en]

    Agency and institutions are essential concepts within institutional theory. In this Perspectives issue, we draw on a select group of Organization Studies articles to provide an overview of the topic of agency and institutions. We first consider different ways of defining agency and institutions and examine their implications for institutional theory. We then analyse the relationship of actors and institutions through four lenses – the wilful actor, collective intentionality, patchwork institutions and modular individuals. Our analysis leads us to dissociate agency from individuals and view it as a capacity or quality that stems from resources, rights and obligations tied to the roles and social positions actors occupy. Roles and social positions are institutionally engineered. It is social actors qua occupants of roles and positions (not individuals) that enter the social ‘stage’ and exercise agency.

  • 130.
    Abdelrahman, Ahmed
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    van den Akker, Melanie
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    The Impact Of Corporate Governance Characteristics On Greenhouse Gas Emissions: Empirical Evidence From Sweden2023Independent thesis Advanced level (degree of Master (One Year)), 40 credits / 60 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to examine the interactions and impact of six key corporate governance factors on greenhouse gas emissions in Swedish listed firms. Namely, board size, board gender diversity, CEO compensation, blockholder ownership, audit and non-audit fees. The study employs a quantitative research design and uses regression analysis to test the research hypotheses. The data for the study is obtained from a sample of 199 Swedish firms from 2014 to 2021 and data retrieved from the Nordic Compass Database, Swedish House of Finance Research Data Center. The findings reveal significant associations between corporate governance factors after controlling for firm size and industry with carbon emissions disclosure by firms. Concluding, these factors play a crucial role in tackling environmental sustainability performance in corporate practices.

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    The impact of CG on GH, Ahmed Abdelrahman_Melanie van den Akker
  • 131.
    Abd-El-Samie, Jasmen
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Asbaha, Winta
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Tarar, Shah Alam Riaz
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    The Use of Online Reviews for Pure Player Products2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Electronic commerce is the selected field to investigate for this thesis, particularly pure player apparel brands. This has been of interest as consumers struggle when shopping online for apparel since they cannot test the product before purchasing with pure players, therefore, there is information asymmetry. Moreover, when consumers lack trust, they may be more hesitant to purchase online due to the perceived risk, therefore, companies should attempt to relieve their doubts. It has been recognized in previous research that electronic word of mouth (e-WOM) could provide guidance and develop confidence during the purchasing process. The aim of this study was to develop an understanding on how consumers perceive online reviews to assure that they will be satisfied with the order. Moreover, there were several factors identified in previous research that could influence the use of online reviews, therefore, those factors were recognized and analyzed in the context of pure players for this study. In addition, the study revealed two factors that influenced the use of online reviews. A qualitative method was utilized, to gain a deeper understanding on consumers’ opinions on the topic. Semi-structured interviews were conducted to provide the opportunity for individuals to further develop their responses. The results suggested that pure player apparel brands should include online reviews. They could improve the mechanism by considering the factors that were identified in this study.

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  • 132.
    Abdi, Abdirahman
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Huang, Renyuan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Market efficiency for two classes of stocks in China: state owned and private companies2012Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The fast-growing economy in China attracts the world’s interests, which includes the Chinese stock markets. The market efficiency of Chinese stock markets is widely discussed by researchers in different approaches. The involvement of government in stock markets is a unique case in the financial world.

     

    By this paper, we are answering the question that is the degree of market efficiency of stat-owned companies different from that of private companies in Chinese stock markets. This will bring us knowledge about Chinese stock markets as well as the impact from ownership, market value and management styles on market efficiency.

     

    To clarify the influence from government involvement in stock markets, we select 938 stocks distinguished by ownership structure. This quantitative study is preceded on daily data from 2007 to 2011. We use auto correlation, Chi-square test, and linear regression together with Spearman’s correlation to test our hypothesis. The degree of market efficiency of each ownership group is examined and compared to each other. Market efficiency related to ownership and market capitalization are inspected if they are anomaly factors in Chinese markets.

     

    The empirical results indicate that the degree of market efficiency of state-owned companies is significantly different from the degree of market efficiency of private-owned companies in China. The market capitalization is one of the existing anomaly factors in Chinese stock markets, as well as it is correlated with degree of market efficiency to some extent. For state-owned enterprises, active management on stock market does not provide a better market efficiency compared to passively managed companies.

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  • 133.
    Abdi, Akam
    et al.
    Mälardalen University, School of Business, Society and Engineering.
    Chen, Wei
    Mälardalen University, School of Business, Society and Engineering.
    Tystnads- och anmälningsplikten: Revisorns hantering av konflikter för ett oberoende ställning och vid misstanke om brott2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.

    The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis.

    The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients.

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    Kandidatuppsats
  • 134.
    Abdi, Akam
    et al.
    Mälardalen University, School of Business, Society and Engineering.
    Chen, Wei
    Mälardalen University, School of Business, Society and Engineering.
    Tystnads- och anmälningsplikten: Revisorns hantering av konflikter för ett oberoende ställning och vid misstanke om brott2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.

    The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis.

    The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients.

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    Tystnads- och anmälningsplikten
  • 135.
    Abdi, Asal
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    Laic, Daniella
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi. University of Gävle, Department of Business Administration and Economics.
    RE/MAX Sverige: En studie inom marknadsföring2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Vårt syfte är att ta reda på vilka marknadsföringsstrategier och marknadsföringsmodeller som föreskrivs i teorin, som RE/MAX använder sig av i Sverige i dagsläget samt att komma fram till vilka marknadsföringsverktyg som de kan utveckla för att vinna större marknadsandelar.

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  • 136.
    Abdi Mohamed, Aukar
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Pantaléon, Song
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    The Process of Post-Merger Organizational Identification: An analysis of mergers and acquisitions2019Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Today, mergers and acquisitions often grab headlines due to the large sums of money involved, and the number of stakeholders affected by it. Still, the increase in merger and acquisition activities, the capital involved, and the pervasiveness of these activities stand in sharp contrast to their high rates of failures. Scholars have attributed the failure of mergers and acquisitions to management failure when it comes to dealing with human aspects during the integration phase.

    The purpose of this paper was to examine how individual’s identities change overtime in a merger. More specifically, it examines the process of post-merger organizational identification in merger contexts through the lens of social identity theory. From this purpose, we formulated the following research question and two sub-questions:

    • • How can post-merger identification be managed and integrated in an organization?
    • o How can organizational identities transit from a pre-merger state to a post-merger state successfully?
    • o What is the outcome of the post-merger identification process?

    The method used in this study was qualitative with an interpretive approach, which allowed us to gain a deeper understanding regarding the purpose and to answer our research question. Primary data came from purposive sampling, where 14 semi-structured interviews with individuals with various managerial positions in post-merger integrations were conducted to gain an understanding of how they tackled the integration process. The secondary data used resulted from previous research, literature, articles and other internet sources. The interviews were qualitatively analyzed through a thematic coding procedure.

    The backbone of our theory consists of perspectives on mergers and acquisitions from the lens of social identity theory. Particularly, it was used to understand the post-merger organizational identification process. The theoretical components were used to understand group formations and intra- and intergroup relationships, the effects mergers have on individuals, and what the effects of the outcomes of post-merger identification have on group and organizational identity.

    Our findings disclose that organizational identities are exclusive by nature and that they remain in this state unless managerial actions are taken which triggers commitment from groups to change. These actions must combine communication efforts with managerial interventions which promote intergroup cooperation, prototypical norms and values. Depending on the actions and the goal of the merger, the nature of the post-merger identity is a combination of two identities which forms an overarching one, or an assimilation of one identity into another.

    The contributions from this study come in two forms: theoretical and managerial. The theoretical contributions come through our findings showing how organizational identity emerge, change and how they are formed. The managerial contributions provide recommendations on how practitioners should facilitate the process, the vital role the manager has in the process and approaches they could take based on our findings.

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    Aukar and Song Thesis - The Process of Post-Merger Organizational Identification
  • 137.
    Abdi Mohamed, Aukar
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Ramsey, Gabriel
    Södertörn University, School of Social Sciences, Business Studies.
    Ledarskap i den kreativa processen: En studie om små dataspelsföretag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Title: Leadership in the creative process: A study about small computer game companies.

    Problem: Currently there is a lack of studies that focus on different leadership perspectives effect on creativity within groups. There is a lack of information about how leadership shapes and the leadership’s role in the creative process, especially in creative intensive industries. A big part of previous research focuses on countries like USA and Japan, but not Sweden. The computer game industry is a fast changing industry, therefore there are many challenges and business opportunities that organizations might lack knowledge about.

    Purpose: The purpose of this essay is to gain an understanding for what leadership in the creative process in small computer game companies look like. At the same time we want contribute knowledge and understanding about the leadership's influence on the creative process.

    Method: The study is based on a interpretive social science perspective with a qualitative research strategy. A phenomenological approach has been used to capture the respondent's’ experience of leadership in the creative process in the computer game industry with the help of semi structured interviews. The research approach was abductive due to the researchers constantly going between data and known theories when searching after the most probable explanations. During processing of data a phenomenographic data analysis model was used.

    Conclusion: Different leadership perspectives work differently under different circumstances. According to the theoretical framework leadership theories does not necessarily exclude one from another, rather aspects from different leadership theories are combinable. Since there are many kinds of computer game companies it is imperative to understand one’s own organization and to be open to pick aspects from different leadership theories to tailor a leadership perspective that fits the organization's context.

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  • 138.
    Abdi, Naima
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    El-Sabee, Anna Fatima
    Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
    Hållbarhetsredovisning inom den finansiella branschen: En kvalitativ studie om hållbarhetsredovisning inom banker i Sverige2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 139.
    Abdi, Najib
    et al.
    Södertörn University, School of Social Sciences, Business Studies.
    Lemmetty, Fredrik
    Södertörn University, School of Social Sciences, Business Studies.
    Hållbarhetsredovisning inom finansbranschen: en studie om legitimitetsstrategier i svenska bankers hållbarhetsrapporter2020Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study examines annual and sustainability reports from Swedish banks in the pursuit of legitimacy strategies.

    The study applies content analysis on the annual and sustainability reports from four banks from the period 2013-2018. Keywords for the study were extracted from an anti-corruption report. After which an interpretive analysis is done to classify the banks different legitimacy strategies for the period.

    The study found that there was an increase in anti-corruption related CSR in line with earlier studies in the banks SEB, Swedbank, Handelsbanken and Nordea. Several different legitimacy strategies were detected and the shift between them could be identified.

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  • 140.
    Abdillahi, Mohammed
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ghayoomi, Khaled
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Anpassning av belöningssystem under konjunkturnedgångar: – En kvalitativ studie av Länsförsäkringar, Kalmar Bilcentrum AB, Goexcellent och Swedbank2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

     

    Bakgrund: I de flesta företag och organisationer finns det idag någon form av belöningssystem som har till syfte att motivera anställda till att prestera goda resultat men också att göra företaget till en både framgångsrik och attraktiv arbetsgivare. Belöningar kan vara av olika slag, materiella, immateriella, individuella, kollektiva, omedelbara eller långsiktiga. Företag och marknaders förutsättningar kan ändras under konjunkturnedgångar vilket påverkar företagens målsättningar och strategier.

    Syfte: Syftet med denna studie är att analysera hur företag anpassar sitt belöningssystem för att motivera sina anställda under konjunkturnedgångar.

    Metod: Studie är genomförd med kvalitativ forskningsmetod med en induktiv forskningsansats. Studien har genomförts av en semi–strukturerad intervjumetod då vi intervjuade fyra chefer från fyra olika företag.

    Slutsats: företagen väljer sitt belöningssystem av strategiskt syfte för att påverka relationen mellan företag och anställda. Vi kan även se att våra respondenter lägger stor tyngd på icke monetära belöningar för att ge anställda en inre belöning. Studien visar att tre av fyra företag som vi har studerat har blivit berörda av konjunkturnedgången vad gäller personalens motivationsnivå. Följden utav detta visar att två av dessa företag dessutom har anpassat sitt belöningssystem efter konjunkturläget.

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  • 141.
    Abdirahman, Leensaa
    et al.
    Södertörn University.
    Kombarova, Lalitta
    Södertörn University.
    Digitala banktjänster och kundernas förtroende: En empirisk kvantitativ studie om sambandet mellan digitala banktjänster och bankkunders förtroende2023Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and problem formulation: The shift to digital banking services means a different way of working to maintain the trust of its customers, this as the service has become less personal. Trust and service are valued highly for the customers, while new demands are being made regarding convenience and automated self-service. Against this background, possible problems that may arise are a lack of security and the risks surrounding integrity.

    Purpose: The purpose of the study is to investigate whether there is a relationship between customers' trust and the banks' digital banking services. In addition to this, the researchers want to gain an understanding of bank customers' trust in their digital bank.

    Method: The survey is based on a quantitative method in the form of a questionnaire which is then used to carry out a correlation and regression analysis.

    Framework: Technology Acceptance Model, Social Exchange Theory, Perceived Risk and Digital Trust Model.

    Empiricism: The empiricism has four different focus areas: control questions, trust, digital banking services and lastly risk as well as security. These are compiled and tested in a correlation and regression analysis to examine relationships by testing hypotheses.

    Conclusions: The findings show that there is a positive relationship between the usability of digital banking services and trust in digital banking services, and that perceived integrity risk has a negative relationship with trust. Although there may be a link between the ease of use of digital banking services and trust, there is not enough support to prove this.

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  • 142.
    Abdlwafa, Lezan
    et al.
    Mälardalen University, School of Business, Society and Engineering.
    Balci, Anita
    Mälardalen University, School of Business, Society and Engineering.
    Safari, Awat
    Mälardalen University, School of Business, Society and Engineering.
    Bokföringsbrott: Ett resultat av oaktsamhet i bokföring?2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Datum: 29 maj, 2013

    Nivå: Kandidatuppsats i företagsekonomi, 15 hp

    Institution: Akademin för ekonomi, samhälle och teknik, ESTMälardalens Högskola

    Författare: Lezan Abdlwafa, Anita Balci & Awat Safari

    Titel: Bokföringsbrott – Ett resultat av oaktsamhet i bokföring?

    Handledare: Ulla Pettersson

    Nyckelord: Bokföringsbrott, oaktsamhet, bokföringsskyldighet, god redovisningssed, Ekobrottsmyndigheten, Skatteverket, konkursförvaltare

    Frågeställning: På vilket sätt leder näringsidkarens oaktsamhet i bokföring till bokföringsbrott? Vilka faktorer bidrar till detta?

    Syfte: Att undersöka hur näringsidkarens oaktsamhet i bokföringen kan vara en av orsakerna till bokföringsbrott.

    Metod: För att uppnå syftet så använde vi oss av en kvalitativ metod för att få en djupare förståelse av ämnet. Vi inhämtade vårt material till referensramen från litteratur samt lagar såsom bokföringslagen, årsredovisningslagen och brottsbalken. Material till empirin var hämtad från tre intervjuer med personer som besitter relevant kunskap, en skattebrottsutredare, en konkursförvaltare och en åklagare.

    Slutsats: Det vi har kommit fram till i vår uppsats är att oaktsamhet i bokföring är en orsak till bokföringsbrott, främst i mindre företag som inte har resurser till att upprätta bokföring på ett sätt som ger en rättvisande bild av företagets ekonomiska ställning.

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    Bokföringsbrott - ett resultat av oaktsamhet i bokföring?
  • 143.
    Abdo, Johanna
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Gustavsson, Camilla
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Controllerns funktion en studie av business controllerns arbetsuppgifter2005Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Undersökningen visar att en business controller i större utsträckning arbetar med analys och omvärldsbevakning än tidigare, vilket kräver att de tar hänsyn till både intern och extern information. Samtidigt har de inte helt övergivit redovisningsrelaterade arbetsuppgifter eftersom att det är en viktig del av den ekonomiska verksamheten, som business controllern behöver en övergripande förståelse för. En aspekt som påverkar business controllerns arbetsuppgifter i stor utsträckning är personalansvar.

  • 144.
    Abdo, Johanna
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Gustavsson, Camilla
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hur ser revisorn på sitt oberoende?: En caseundersökning utifrån analysmodellen2006Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En förutsättning för att revisorer ska kunna säkra tilltron till de granskande företagen är att de uppfattas som oberoende. En av anledningarna till att det är intressant att undersöka revisorns oberoende är att analysmodellen, som är ett verktyg för att säkra detta, lagstadgades för fyra år sedan, och vi förutsätter att den nu har förankrats bland revisorerna i Sverige. Frågor som tittas närmare på i undersökningen är om det är möjligt för en revisor att uppehålla sitt oberoende samtidigt som denne uppfyller kundernas krav, och hur revisorerna tolkar regleringen kring oberoende i sitt arbete. Undersökningen baseras på analysmodellens fem huvudsakliga oberoendehot. Studien genomförs genom att presentera ett case för godkända och auktoriserade revisorer, som efterföljs av en diskussion.

    Resultaten av undersökningen visar att revisorernas verklighet skiljer sig från befintliga regelverk i vissa hänseenden. I många situationer är en revisor mer överseende än vad lagens riktlinjer är. I slutändan är det upp till revisorn själv att avgöra vart gränserna går för revisorns oberoende, vilket kan ifrågasätta analysmodellens existens.

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  • 145.
    Abdoulkader, Safa
    et al.
    Linnaeus University, School of Business and Economics, Department of Management (MAN).
    Janson, Hanna
    Linnaeus University, School of Business and Economics, Department of Management (MAN).
    Revisionskvalitet i familjeföretag: En studie om bolagsstyrning och revisionskvalitet i medelstora och stora familjeföretag2023Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
  • 146.
    Abdu, Akrem
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Företagsamt förhållningssätt genom entreprenörskapsutbildning?: En kvalitativ studie om hur elevers företagsamma förhållningssätt kan utvecklas genom entreprenörskapsutbildning på gymnasieskolan2011Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det har på senare tid växt fram en rad olika entreprenörskapsutbildningar i det svenska utbildningsväsendet och det verkar som att satsningarna på den här typen av utbildningar kommer att fortsätta att öka. Detta relativt nya sociala fenomen i det svenska utbildningsväsendet innebär att många elever och lärare i dagsläget har genomgått någon formav entreprenörskapsutbildning. Frågan som jag vill kasta ljus på i den här studien är: Hur utvecklas elevers företagsamma förhållningssätt genom entreprenörskapsutbildning?

    Till min hjälp har jag använt mig av en kvalitativ metod där jag har intervjuat elever och lärare som genomgått entreprenörskapsutbildningen Ung Företagsamhet. Jag har fördjupat mig i tre av dessa elever och en av lärarna. Ett aktörssynsätt utifrån ett bottom-up perspektiv används för att besvara studiens forskningsfråga och syfte. Vidare används en multipel fallstudie där jag analyserar varje fall var för sig och avslutar sedan med en jämförande analys mellan fallen från vilken slutsatserna dras.

    Det teoretiska ramverket fungerar som teoretiska utgångspunkter och innehåller begrepp och modeller från teorier om entreprenörskap och lärande. Dessa teoretiska utgångspunkter har utvecklats utifrån studiens angreppssätt som är abduktion eller den gyllene medelvägen. Centrala teoretiska begrepp som används i studien är lärandesituation, lärandeprocesser och lärandenivåer vilka sammanfattar studiens teoretiska referensram.

    Det huvudsakliga syftet med studien är att baserat på det teoretiska ramverket bidra med djupare förståelse för hur elevers företagsamma förhållningssätt kan utvecklas genom entreprenörskapsutbildning. Slutsatserna för denna studie är att utvecklingen av ett företagsamt förhållningssätt bestäms av olika inre och yttre lärvillkor i lärandesituationen. Lärandeprocesserna för de olika aktörerna kategoriserades som kognitiva (kunskapsmässiga), psykodynamiska (emotionella) och sociala (samarbetsmässiga). Lärandenivåerna som berördes av eleverna kategoriserades som: know-me, know-what, know-when, know-how, know-who och know-why.

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  • 147.
    Abdu, Akrem
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Johansson, Erik
    Umeå University, Faculty of Social Sciences, Umeå School of Business.
    Social Entrepreneurship: A Case Study of SIFE Umeå University2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Today the world faces a lot of societal challenges in the economical, social and environmental spheres that needs to be overcome. Global warming, poverty and increasing economic inequality are only some of these challenges. The public debate has been focused on finding solutions to them and one of these has been addressed as social entrepreneurship. This phenomenon is about the era of the new type of entrepreneurs – social entrepreneurs – that recognize these challenges as opportunities that can be exploited in a both profitable and sustainable manner. Social entrepreneurship has in this way emerged as an interesting phenomenon and a new area in the entrepreneurship research.

     

    This study examines the phenomenon of social entrepreneurship by scrutinizing the concept SIFE - Students In Free Enterprise. SIFE is a non-profit organization that claims to be actively engaged in working with social entrepreneurship. The general purpose of this study is to bring a deeper understanding of the social entrepreneurship phenomenon, by describing the particular purpose, the case of SIFE Umeå University as a social entrepreneurship model. Our study is a qualitative case study using semi-structured interviews. Six respondents have been interviewed from different levels of the organization - SIFE Umeå University - in order to reflect the entire organization. We have used a deductive approach by establishing a theoretical framework that guided the interviews and has been used in the analysis of the empirical data.

     

    The main conclusions in this study show that SIFE Umeå University’s work with social entrepreneurship is mainly about socioeconomic and personal development. Another conclusion is that cooperation with partners from different sectors of the society is an important fundament in their work with social entrepreneurship. Furthermore, SIFE Umeå University can be considered as hybrid of a voluntary organization and social enterprise since it includes similarities of both organizational forms. Moreover, the study shows that entrepreneurial skills play an important role in SIFE Umeå University’s work with social entrepreneurship. Finally, we can from this study draw the conclusion that SIFE Umeå University’s work with social entrepreneurship can be divided in six steps: Target group, Job/life training, Commercial enterprises, Personal development, Socioeconomic development, Partnership Network.

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    Social Entrepreneurship - A Case Study of SIFE Umeå University
  • 148.
    Abdu, Ramadan
    et al.
    University West, Department of Economics and IT, Division of Business Administration.
    Zerhouni, Jonas
    University West, Department of Economics and IT, Division of Business Administration.
    Värdering av elitlicenser inom fotbollsallsvenskan: Hur gör man och hur påverkar variationsmöjligheterna jämförbarheten?2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Accounting in companies has for a long time been a good way to show profitability for external people. Accounting has become more legitimate over time and is being drown towards more secure numbers that show the real performance of the company. This is an important matter because of the large amount of investors ready to invest in a company with good profitability. The matter of correct accounting has become a serious deal over the years for the companies and associations that are bound with accounting obligations. This has become such a big deal that even the whole football world has been dragged into it. Since the football clubs receive an immense amount of attention regarding their accounting we believed it would be an interesting objective for our study. The factor that adds to the interest is specifically how Swedish football clubs adapt to the accounting rules that are set.The type of approach we have chosen for this study is a qualitative research. We therefore assumed the hermeneutic interpretation doctrine would be a good tool to achieve our aim with the study, since it will increase the knowledge and interpretation of our research topic (Wallen, 1996), (Bryman & Bell, 2013).The result of the study shows that the Swedish football association has given football clubs two alternatives to report new player signings. These two ways are either to expense play acquisitions in the balance sheet as a direct cost or to activate the play acquisition in the balance sheet (Svenska fotbollsförbundet, 2013). Among the football clubs in the league the majority of the football clubs activates the play acquisitions in the balance sheet, there were only two clubs who expensed play acquisitions as a direct cost. All the football clubs will be doing linear depreciations along the lease term (Svenska fotbollsförbundet, 2013).

  • 149.
    Abdubaliev, Ulukbek
    et al.
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Akysheva, Aizhan
    Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Business Administration.
    Storytelling Practices in Project Management: Exploratory study in new business process implementation in Information and Communication Technology projects2017Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Stories have always been present in the life of people as a part of their culture, it is a rather ancient narrative technique. The message delivered in a form of a story is specifically appealing to listeners, which makes it a powerful communication tool. The thesis explores storytelling practices in project management by answering the question: “How project managers use storytelling in new business process implementation in ICT projects?” The choice of the topic was driven by the gap in the literature and the choice of context was chosen by the level of maturity of project management in ICT industry. Within the framework of interpretivist research paradigm, the data was collected by interviewing ten project managers of new business process implementation in ICT projects.

    The thesis findings suggest that storytelling in implementation of new business processes in ICT projects is used in formal and informal forums in written and verbal format. Project managers use storytelling to pursue several goals: making sense of ICT projects, human resource management, promoting adaptation to new business processes, knowledge management and attracting new customers and investments into ICT projects. Storytelling in ICT projects is also limited by storytelling conditions, such as organizational culture, extent of change, governance structure. Storytelling in projects is subject to challenges, such as logistics and timeliness of practices.

    From the practical point of view, the thesis explores storytelling as an effective communication tool that can be used for multiple goals in project management. It allows adding storytelling to the requirement list of new soft competences of project managers. The thesis has bridged a literature gap between storytelling and project management, which opens new theoretical perspective of interpreting the reality in projects and creates space for further research.

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  • 150.
    Abdul, Daria
    et al.
    Linnaeus University, School of Business and Economics, Department of Management (MAN).
    Samuelsson, Frida
    Linnaeus University, School of Business and Economics, Department of Management (MAN).
    Blir ett plus ett verkligen två?: En kvalitativ fallstudie om hur en privat organisation hanterar spänningar i styrningen efter företagsförvärv2023Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract 

    Master's thesis, Master of Science in Business and Economics - Controller, Linnaeus University School of Business, Växjö, spring semester 2023. 

    Title: Does one plus one really equals two? 

    A qualitative case study on how a private organization handles management control tensions after an acquisition. 

    Background & problem

    Acquisitions have become a popular approach to achieve fast and high growth. Nevertheless, it has been shown that the majority of acquisitions fail due to the difficulty of integrating the structural, cultural and strategic differences of the companies. To address these differences, it is crucial to design a management control system that considers the systems of the acquiring and acquired firms. However, existing research has not shed light on how firms should construct their control systems following a completed acquisition. The lack of interaction between the two firms eventually led to internal conflicts, also known as management control tensions. 

    Purpose

    The purpose of this study is to examine an organization's management control system both during and after a business acquisition. Particular attention has been given to identify and illustrate the tensions that have arisen in management control and to investigate the underlying reasons for their emergence. Finally, the investigation also aims to find and explain how these tensions in management control are handled within a private organization. 

    Method

    The research has investigated a private organization that carries out corporate acquisitions. The starting point for this investigation has been through a qualitative research approach with semi-structured interviews, where a case study with an explanatory character has been applied. The empirical collection has been obtained from both the acquiring and acquired companies' employees. In addition, internal documents and annual reports have been used to complement the empirical material of the study. 

    Conclusion

    The study identified five management tensions that have arisen after acquisitions; "Power to employees vs Formal structures", "Old systems vs New systems", "Old monitoring procedures vs New monitoring procedures," "Old benefits vs New benefits", "Old identity vs New identity". The emergence of these management control tensions is explained on the basis that there are contrasts in the management control systems of the acquiring and acquired company. Moreover, it is because the acquired employees had expectations that were not met after the acquisition. In addition, institutional logics have been another contributing factor, with one logic weakening the other. How these five management control tensions have been tackled depends on the circumstances and is thus context dependent. 

    Keywords: Mergers and acquisitions, integration process, formal controls, informal controls, institutional logics, management control tensions 

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