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  • 51.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Alku, Jeton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Target costing in a traditional enterprise2015In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper (Refereed)
    Abstract [en]

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

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

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

  • 52.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul D.
    Brock University, Canada.
    Ve and target costing in a stage-gate design system2018In: 2016 Value Summit: The Power of VE, SAVE International , 2018Conference paper (Refereed)
    Abstract [en]

    This study describes how Target Costing (TC), which is strongly associated with the Value methodology, was attempted as an addition into a traditional Stage-Gate (SG; Cooper, 1990) product development process. We find conflict between the Stage-Gate method and TC that is consistent with criticisms of SG raised by Sethi and Iqbal (2008). This includes limitations to learning due to truncation of sub-projects without the iterations in TC. We identify the aspects of TC that are in conflict with SG-type design processes, in particular, the lack of effective use of Value Engineering and Quality Function Deployment.

  • 53.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Peel, Tomasz
    University of Lodz, Poland.
    Performance Indicators for Sustainability Strategy Implementation in a Swedish Municipality2015In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper (Refereed)
    Abstract [en]

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

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

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

  • 54.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Łódź, Poland.
    System pomiaru dokonań proekologicznych w Växjö - „najbardziej zielonym miejscu Europy”2017In: Journal Rachunkowość, ISSN 0481-5475, Vol. 8, p. 13-24Article in journal (Other academic)
    Abstract [pl]

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

  • 55.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Łódź, Poland.
    Adamsson, Philip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The use of environmental indicators in local government - a case study of Växjö municipality2017In: TARC 2017 Trends in Accounting Research Conference: Conference Proceedings: 4-6 October 2017, Kaunas, Lithuania / [ed] Lina Dagilienė, Kaunas: Kaunas University of Technology , 2017, p. 26-26Conference paper (Refereed)
    Abstract [en]

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

  • 56.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Łódź, Poland.
    Adamsson, Philip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The use of environmental indicators in local government: a case study of Växjö municipality2017In: Paper presented at the 13th Asia Pacific Management Accounting Association Annual Conference, Shanghai, China, November 7-9, 2017, Asia Pacific Management Accounting Association , 2017Conference paper (Refereed)
    Abstract [en]

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

  • 57.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Lodz, Poland.
    Adamsson, Philip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The use of environmental performance indicators in "the greenest city in Europe"2019In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 14, no 1, p. 122-140Article in journal (Refereed)
    Abstract [en]

    Purpose: the purpose of this study, based on the Swedish city Växjö, which is called “the greenest city in Europe”, is to examine how and why municipal managers and CEOs for municipally owned companies use environmental performance indicators.   

    Design/methodology/approach: a case study approach as a research design was used. Eighteen semi-structured interviews were conducted among managers for municipal departments, municipal company CEOs, politicians and employees at the environmental office.

    Findings: this study conclude that the environmental indicators, which are a part of the Environmental Program at the municipality, are used by department managers mainly for resource allocation, control and for teaching of the employees. The CEOs for the municipal companies are using the environmental indicators for communicating with external stakeholders and are seeing the indicators primarily as a marketing tool. Department manager´s internal use of environmental information could be explained by their inward orientation towards the municipality itself and not to the external stakeholders. The main motivation for the department managers to use the environmental information is to gain access to resources for projects within their departments. The company managers for the municipal companies express their motivation for using the environmental indicators when they do business with external stakeholders and they realize that this can help to create a competitive advantage. In summary, the explanation to why the Environmental Program is used in the municipality can be found in a strong demand from the local politicians to push the “green agenda”.  

    Research implications/limitations: as in any case study, generalizations from the research should be made with care, but since this is only one municipality further research is needed to find additional evidences.  

    Originality/value: the research adds to the literature by examining different patterns of using environmental performance indicators in an unique setting – in Växjö Municipality which is called “the greenest city in Europe”, which is one of the “pioneers” in environmental work and is extensively using performance indicators.

  • 58.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Lodz, Polen.
    Henebäck, Amanda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Environmental orientation in Swedish local governments2018In: Sustainability, ISSN 2071-1050, E-ISSN 2071-1050, Vol. 10, no 2, p. 1-20, article id 459Article in journal (Refereed)
    Abstract [en]

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

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

  • 59.
    Alros, Martin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sutarzewicz, Emil
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Alvesved, Mikael
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hur bristande affärssystem och inforamtion leder till icke-värdeskapande aktiviteter: En fall studie på Atea Logistics AB2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Kurs: Ämnesfördjupande arbete i logistik 2FE25E

    Författare: Martin Alros, Emil Sutarzewicz, Mikael Alvesved

    Handledare: Petra Andersson

    Bakgrund: Ett företag med en bra logistik och välfungerande IT-system har värdefulla konkurrensfördelar. Detta är livsviktigt i en sådan konkurrensutsatt miljö som Atea Logistics AB verkar inom. Ateas problematik med att hantera produkter med flera ingående artiklar på ett effektivt sätt är enligt dem själva problematiskt. Därför ville företaget att en studie skulle genomföras.

    Syfte: Syftet med uppsatsen är att föreslå åtgärder i inleverans- och plockprocessen för att utveckla och underlätta identifieringen av produkter, som består av flera artiklar med uppgift att reducera de icke-värdeskapande aktiviteterna.

    Metod: Uppsatsen har ett kritiskt realistiskt synsätt och har arbetat med fallstudiemetoden som metod. Genom intervjuer med personer på adekvata platser inom företaget har all empiri samlats in. Teorin bygger både på böcker och relevant forskning.

    Slutsats: Rapporten identifierar ett flertal icke-värdeskapande aktiviteter som Atea bör se över. Dessa icke-värdeskapande aktiviteterna uppkommer dels genom systemfel och dels genom att den information som finns inte kommer till rätt person. Dessa fel gör att personal som sedan skall göra inleverans och plock tvingas till ett flertal aktiviteter som inte hade behövts genomföras om personen haft rätt information i systemet. Främst är de icke-värdeskapande aktiviteterna av ett korrigerande slag då operatörerna behöver rätta till det som blir fel i systemet. Dels handlar det om att fraktetiketter måste skrivas ut i rätt antal eller att man behöver skicka kvarglömda artiklar när kunden har meddelat att denne inte fått alla ingående delarna till en köpt produkt. Även den processen med kundreklamation är en icke-värdeskapande aktivitet.

    Genom att på kort sikt finna vägar att sprida rätt information till rätt personer kan Atea minska dessa icke-värdeskapande aktiviteterna. Det går dock inte att eliminera dem. En eliminering fordrar att Atea tar i de systemfelen man har. Det vill säga att man rättar de felaktiga artiklarna och ser till att operatörerna har rätt information när de gör inleverans på nya artiklar.

    På längre sikt bör Atea överväga ett nytt och bättre affärssystem som tillåter enklare rättning av produkter då fel inte på alla sätt går att bygga bort.

  • 60.
    Alstermark, Hanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sambandet mellan psykosocial arbetsmiljö och psykisk ohälsa: -en undersökning om hur arbetsmiljölagen tillämpas i Jönköpings kommun2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

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

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

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

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

  • 61.
    Alvarsson, Lina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Csiszér, Adrienn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vilken information erhåller styrelser?: En kvantitativ studie om styrelsens information och dess förändring2016Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Background: In order for the Board of Directors to perform their functions it is essential that they receive relevant, accurate and timely information. From a traditional point of view it has been stated that boards mainly receive accounting based financial information. However, this type of information has been criticized because it is inadequate for long-term strategy. It is because it does not take an external and future-oriented perspective in consideration. The criticism has at operational level been answered by adjusted information. This raises the question if information at board level also has been adjusted, particularly in view of the Board of Directors more active strategic role.

    Purpose: The purpose of this study is to describe which type of information Board of Directors in Swedish medium-sized not-listed companies receives. This in order to examine if and how the change in management accounting have affected the information Board of directors in Swedish medium-sized not-listed companies receive. Furthermore the study intends to examine if Board of Directors receives the information they need in order to fulfill a more strategic role.

    Method: This study was based on a deductive approach where theory about Corporate Governance, Management Accounting and information has been emphasized and formed the basis for the study’s hypotheses. The empirical data was based on a quantitative survey that was sent out to 1000 board members in Swedish medium-sized not-listed companies.

    Conclusions: The result of this study demonstrated that Boards mainly receive information about strategic plans but also a large amount of traditional performance-related information. The study results also demonstrated changes in the information Boards receive. This change takes the form of an increased amount of information that considers an external and future-oriented perspective. This is in accordance with the change of information that occurred at operational level. Out of this, it is concluded that the boards receive the information they need to hold a more active strategic role.

  • 62.
    Amin, Abukar
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Broadbent, David
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Importance of Green Service Offerings for French, Dutch, Swedish and UK Retailers in their Selection of Transport Operators: A study of French, Dutch, Swedish and UK companies operating in the retail industry.2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The selection of transport operators has become a complex decision making process with multi-criteria aspects. Deciding on which transport operator to use depends on various service offerings that can be different for each company. Retailers such as those from France, the Netherlands, Sweden and UK look to improve logistical performance in areas such as lead time, flexibility and reliability, and improve customer relations. In the past the main critical aspects of retailers were cost and service optimisation. An additional factor could play a role in their selection of transport operators and this is green service offerings.

     

    Research question: Which service offerings are important for French, Dutch, Swedish and UK retailers in their selection of transport operators?

    • Sub question1: Are the retailers willing to use green service offerings and why?
    • Sub question2: Which of the green service offerings are important for French, Dutch, Swedish and UK retailers in their selection of transport operators?

     

    Purpose: The purpose of this paper is to find out what the most important service offerings are for French, Dutch, Swedish and UK retailers in their selection of transport operators. It also aims to determine if French, Dutch, Swedish and UK retailers are willing to use green service offerings and explain why. Finally, it will attempt to identify which of the green service offerings are important for French, Dutch, Swedish and UK retailers in their selection of transport operators.

     

    Method: This thesis was conducted by applying the deductive approach and is based on a quantitative research method. The sampling method used for this thesis is non-probability sampling. Data was collected through questionnaires with French, Dutch, Swedish and UK retailers. French, Dutch, Swedish and UK retailers have been selected for the sample population in order to find out how important green service offerings might be for them when they are purchasing the services of a transport operator. French, Dutch, Swedish and UK retailers from different sectors were chosen in order to achieve an objective overview of the retail industry from each country when selecting transport operators.   

     

     

    Conclusion: Traditional service offerings are more important than green service offerings for French, Dutch, Swedish and UK retailers that participated in this research paper. However, when looking at the results of the data, some green service offerings were perceived to be important. The authors therefore believe that when French, Dutch, Swedish and UK retailers are selecting transport operators their first focus is on the traditional service offerings that are very important to them. However, if a French, Dutch, Swedish or UK retailer is encouraged by the following motivators: customer expectations, measurable improvement or economic incentives. They might pursue the green service offerings that are important for their business activities.

  • 63.
    Aminoff, Elin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En studie om konflikter i arbetslivet och det  systematiska arbetsmiljöarbetets roll som verktyg till förebyggande arbete.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The main subject of this essay is conflicts at work and the effect it has on the employee´s health.  I can through various reports read that bad health at workplaces is too high and that conflicts are a reason. What can be done to the work environment so it will be better from a psychosocial perspective? Sweden has a regulation that makes the employer responsible to work for an improvement in the work environment; can these regulations be used in purpose to reduce conflicts?

    My first question concerns the possibility to establish preventive procedures in the workplace systematic work regarding to improve the work environment. My second question is about the obligations of the employer to attempt to reduce conflicts at the workplace and the third question regards the documenting and monitoring of conflicts and the preventing work to reduce them. The purpose of this essay is to clarify how conflict preventive work can be included in the Systematic work environment management. To find answers to my questions I will interpret and analyze the current Swedish law but also international law. Current law and regulations will be supplemented with interviews to obtain information about the employer´s approach to preventive work regarding conflicts.

    After analyzing the material I come to my conclusion that it´s possible to use current regulations as a tool to reduce conflicts at workplaces and through that also reduce sick leave due to psychological disorders. But there is a need to set up more concrete routines that makes the employer´s obliged to take all measures deemed necessary. 

  • 64.
    Amsteus, Martin
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Lindgren, Victor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Think Outside the Package: Context Congruence and Product Placement on Packaging2015In: International Journal of Academic Research in Business and Social Sciences, ISSN 2308-3816, E-ISSN 2222-6990, Vol. 6, no 3, p. 72-81Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to examine the effect of context congruence on attitudes towards product placement on packaging. It is proposed that congruence-/-incongruence between the context (packaging) and the (product featured as a) product placement has an effect on the attitude towards the (product featured as a) product placement. The hypotheses were tested through Man-Witney U tests on a total of 238 respondents. The results show that a congruent context and an incongruent context impact attitudes towards a product placement differently. A congruent context does not influence attitudes towards a product placement, while an incongruent context influences attitudes towards a product placement negatively. Managers may want to consider using a congruent product package context rather than an incongruent one when placing a product.

  • 65.
    Anders, Ly
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strahm, Sarina
    Zhou, Yiling
    What drives purchase intention towards ethical products?: A study using modified theory of planned behaviour2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Course/Level: 2FE21E Undergraduate Bachelor Thesis

    Authors: Anders Ly, Sarina Strahm and Yiling Zhou

    Tutor: Dan Halvarsson

    Examiner: Åsa Devine

    Title: What drives purchase intention towards ethical products? A study using modified Theory of Planned Behaviour

    Keywords: Consumer behaviour, theory of planned behaviour, moral obligation, self-identity, consumer attitude, attitude towards ethical products, perceived behavioural control, ethical products

    Background: In recent days, consumers have become incrementally attentive of environmental issues, whereas various researches have suggested that raised awareness and the significance in consuming ethical products are supposed to affect the purchase intention of consumers. To further understand the consumers, theory of planned behaviour served as the theoretical foundation of this study. Theory of planned behaviour is a theory of relationship between attitude and behaviour, which seeks to explain the human behaviour

    Purpose: The purpose of this study is to explain which factors drive purchase intention towards ethical products

    Methodology: This study incorporated a quantitative approach with an explanatory purpose. The data was collected t through the use of a self-completion questionnaire. The gathered data was analysed with the use of Cronbach’s alpha, correlation analysis and multilinear regression analysis.

    Findings: The current research provides empirical support that the components of attitude towards ethical product and self-identity have a positive influence on consumers purchase intention towards ethical products. The results from the multi-linear regression analysis suggested that Perceived behavioural control (PBC) and moral obligation failed to explain the relationship with purchase intention towards ethical products.

  • 66.
    Andersson, Annie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Religionsfrihet eller jämställdhet - vad väger tyngst?: En studie om hur den rättsliga avvägningen görs när två rättigheter kolliderar med varandra.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Sweden has become an increasingly multicultural society where different religions and values ​​meet. Recently, the Swedish Labour Court decided, whether a company´s policy that demands an employee to shake hand, prevent the employee´s freedom of religion or if the policy had a legitimate purpose since it was a way of achieving equality between men and women at workplace.  The aim of this essay was to investigate how the court judges when the employer´s obligation not to discriminate on the ground of gender collides with an employee´s freedom of religion. In order to answer the question and achieve the purpose of this essay, the author has used a doctrinal method.  By studying the current law, the author of this essay has concluded that freedom of religion is protected by European Convention on Human Rights, article 9. The right to believe is complete, and is called forum internum. The right to practice a religion through a religious manifestation, is called forum externum. This right is not complete and can be restricted.  Freedom of religion has a strong legal protection, but there are situations where the right of others also must be considered. A employee has, in working life, not only rights, but also obligations towards the employer. This may imply restrictions on a employee's freedom of religion since the employer has the right to lead and distribute the work. An employer is obligated to work for an equal workplace. If the means used to achieve gender equality are appropriate and necessary, the freedom of religion in working life can be restricted.

  • 67.
    Andersson, Christian
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bonnevier, Niklas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nilsson, Alexander
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomistyrning, på liv eller död?: En kvalitativ studie om controllers användning av styrmedel inom sjukvården.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Health care organisations are seen as complex due to

    the all time ongoing development of new and expensive technology.

    Which in other hand generates better quality but makes it hard for

    these organisations to keep within their budget. A controller has an

    fundamental role in the work with managing accounting within

    organisations. With the help of a setup of control instruments the

    controller are to manage and control so that operations helps the

    organisation to reach its economic targets.

    Purpose: Our purpose with this thesis were to study a selection of

    health care organisation. Through explaining and analyzing the

    controllers usage of control instruments to reach economic targets and

    develop an understandning for how a controller are handling priority

    between economic targets and care quality.

    Method: The thesis were formed with a qualtivive research design.

    With a strategy of studying multiple cases were the empirical data

    gathered from interviews with employees at two hospitals in Småland.

    Our theoretical chapter is built on information collected from

    litterature and scientific articles that were available through the library

    catalogue at Linnaeus University.

    Conclusion: The results of this thesis shows that a controllers usage

    of control instruments focus on economic targets rather then care

    quality. With an greater use of the control instruments that are under

    development the controller has an opportunity to influence on care

    quality.

  • 68.
    Andersson, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Tillämpningen av positiv särbehandling: På grund av kön och etnicitet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Directive 2006/54/EG from the European Union concerns the equal rights between men and woman and the principle of equal rights. The purpose of the directive is that the member states provide the equal rights between men and woman. Affirmative action is one exception from the principle of equal rights which is settled in directive 2006/54/EG, article 3. The purpose for the affirmative action must be to encourage the equal rights between men and women.

    EU has specific criteria to use affirmative action, which is created by praxis of the Court of Justice of the European Union. These criteria are that the affirmative action must involve an objective assessment, there must be equal qualifications between the person which is affirmative action and the person who is not, the positive action cannot be automatically decisive and this special treatment should be proportionate to the purpose. The rules about affirmative action in Sweden are the same as the EU has suggested in praxis.

    In directive 2000/43/EG about

    the principle of equal treatment between persons irrespective of racial or ethnic origin, article 5, EU declares that the principle of equal rights shall not prevent any member state from conserving or implementing specific measures to prevent or compensate disadvantages linked to ethnic origin or racial. This form of affirmative action due to ethnicities is prohibited in Sweden. The debate about this form has been large and labour unions in Sweden are not positive about it. The government in Sweden thinks that there is a problem that ethnicities is not a homogenous group and that it will bring complications with the enforcement.

    If affirmative action due to ethnicity should be assimilating in Swedish law requires statistic over ethnicity, and if that should be possible it must be a change in the 13 § Privacy protection law. The Privacy protection law is a subsidiary law, and if the government in Sweden want, they could make an exception for statistic over ethnicity.

  • 69.
    Andersson, Eric
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lundgren, Mattias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Insiders som prognosmakare: En studie om hur informationsvärdet i insiderhandel kan påverka förekomsten av asymmetrisk information2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract 

    Authors: Eric Andersson and Mattias Lundgren 

    Advisor: Christopher von Koch 

    Examiner: Håkan Locking 

    Institution: School of Business and Economics at Linnaeus University, 2017. 

    Title: Insiders as forecasters - A study on how information value from insider trading can affect the presence of asymmetric information. 

    Introduction: Previous studies concerning insider trading have confirmed that insiders generate an abnormal return and that insider trading creates a market reaction. A market reaction after insider trading indicates that private information becomes public, but it can also be interpreted as a measurement of asymmetric information. Analysts has an important role in order to reduce the amount of asymmetric information. This study investigates whether there is a relationship between insider trading and future short-term profitability. This study also investigates whether there is a relationship between insider trading and revision of analysts short-term profitability forecasts. 

    Purpose: This study aims to investigate the information value in insider trading and how information about insider transactions can be used by analysts to reduce the amount of asymmetric information. 

    Method: Our study takes a deductive research approach where the methodology is one of a quantitative and explanatory character. The theoretical foundation is based on the effective market hypothesis (EMH) and agency theory. We examines 29 429 observations of insider trading during a ten-year period between 2007-01-01 and 2016-12-31, in order to analyze the short-term information value provided by insider transaction. 

    Conclusions: The results of our study confirm that there is a positive relationship between insider purchases and future short-term profitability. However, a relationship between insider sales and future short-term profitability can not be confirmed. This result indicates that insider purchases add an information value to the market. Nevertheless, no relationship between insider trading and revision of analysts short term profitability forecast can be confirmed. 

  • 70.
    Andersson, Frida
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lojalitetsplikt i uthyrningsbranschen: - En uppsats om lojalitetsförhållandet mellan kundföretag och inhyrd arbetskraft2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the last part of the 20th century many companies has started to build their organizations on knowledge and information instead of manufacturing of products.  Today it is easier to communicate and spread information. At the same time the numbers of untraditional employments like temporary employments and workers from staffing agencies are increasing. Many organizations have higher employee turnover now than before. This allows more people to have access to confidential information, whose spreading might cause great damage for the employer. This essay aims to look into the protection of confidential information for the client against offenses from staffing agency workers that are working within the clients’ organization. Protection of confidential information is included in the duty of loyalty in terms of confidentiality, protection of trade secrets and competition clauses. Duty of loyalty lies within the employment contract between the agency employer and the staffing agency. Therefore the agency employer has no duty to be loyal against the client. For the agency worker to be able to perform the required work duties he or she might be provided with confidential information. Spreading of this information could cause damage for the client. Can the rules of justice that regulates duty of loyalty be applied on the relationship between the client and the agency worker?  What are the consequences of the rules that exist today?

    This essay is written with a juridical method and with sociology of law perspective. Other parts of the duty of loyalty is not included as well as the duty of loyalty for the employer.

    The conclusion is that the staffing agency is responsible for indemnity towards the client if an agency employer reviles confidential information about the clients’ organization.  Some rules of justice can be interpreted as an expression that duty of loyalty lays between the client and the agency worker. For example, the agency worker is bound by confidentiality in terms of the conditions at the clients’ organization.  Suggestions of changes in the regulations about protection of confidential information will force the agency worker to pay indemnity to the client if he or she reviles confidential information.  

    In staffing agencies there are twice as many immigrants than in the regular labor market. The rules of duty of loyalty can contribute to a holdback for immigrants that are working in staffing agencies. Immigrants will be at bigger risk of standing outside the general labor market than people born in Sweden because of static discrimination. 

  • 71.
    Andersson, Göran
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomistyrning: beslut och handling2017 (ed. 2)Book (Other academic)
  • 72.
    Andersson, Göran
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomistyrning: beslut och handling. Övningsbok2017 (ed. 2)Book (Other academic)
  • 73.
    Andersson, Hanna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Månsson, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ngai, Erika
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Det beror på...: En studie kring socialt ansvar och varför det redovisas2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att analysera hur företag definierar socialt ansvar samt varför företag redovisar sitt sociala ansvar. Det empiriska materialet samlades in genom sju semistrukturerade intervjuer, där respondenter fick besvara frågor kring socialt ansvar och deras redovisning. Studiens resultat visar på att socialt ansvar är ett begrepp som är beroende av situation och individ, definitionen av socialt ansvar är även kopplat till vilken verksamhet företag bedriver.  Vilken tolkning företaget gör av begreppet socialt ansvar, leder till att syftet med redovisningen av det varierar. En anledningen till att företag väljer att redovisa sitt sociala ansvar är för att de anser att det är ett sätt att visa sina intressenter vad företaget har gjort, en form av marknadsföringsmaterial. Vidare kan det sociala ansvaret även redovisas av den anledning att företag anser att det är en naturlig del av verksamheten, i likhet med företagets redovisning av de miljömässiga och ekonomiska delarna. Orsaker till dessa variationer är för att socialt ansvar är kontextberoende, vilket gör att det inte finns något rätt eller fel när det gäller vad socialt ansvar är.

  • 74.
    Andersson, Helena
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Barkstedt, Sandra
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Humankapitalredovisningens påverkan på finansiell lönsamhet: En kvantitativ studie på svenska börsnoterade Medicin- och Bioteknik bolag2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: Human Capital accounting impacts on Financial Profitability. A quantitative study of Swedish listed Medicine- and Biotechnology companies.

    Level: Final assignment for Master’s Degree in Business Administration

    Authors: Helena Andersson & Sandra Barkstedt

    Supervisor: Andreas Jansson

    Date: May 2017

    Purpose: The purpose of this paper is to study whether Human Capital accounting in Swedish listed medicine and biotechnology companies is financially profitable.

    Method: This study has, based on a positivist research philosophy, with a deductive approach, and adopted a quantitative research strategy. Data have been retrieved from the studied companies own annual reports for the creation of a comparison matrix as well as from Thomson Reuters DataStream. Data analysis has been performed by descriptive statistics and multiple regression analyzes in the statistical program SPSS.

    Result & Conclusions: The result indicates that there is no statistical connection between Human Capital accounting and Financial Profitability in Swedish Medicine and Biotechnology companies. The study, on the other hand, shows that the recognition of Human Capital accounting for these companies has increased, which is explained by other motives.

    Suggestion for further research: Suggestions for further research are primarily to examine Human Capital accounting and other aspects of Profitability. Additional suggestions are to examine whether Human Capital accounting results in Financial Profitability in other industries.

    Key words: Human capital, Human Capital accounting, Financial Profitability, Financial Profitability measures, voluntary accounting 

  • 75.
    Andersson, Jeff
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Matthiesen, Erik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Avkastning av insiderhandel: Ett mått på andelen privat information i förhållande till publik information2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Every day a large numbers of transactions occur by people with different backgrounds. Insiders’ are a part of them and are considered to have an insight in companies that is not accessible to outsiders. This affects the market conditions for the participants when trading stocks, where individual participants regularly have the possibility to earn abnormal returns at the expense of others. Although Sweden, Germany and the United States continually keep developing the insider trading regulation, research shows that insiders’ still have the ability to earn abnormal returns. The difference in insiders’ ability to earn abnormal returns is believed to be because of that the countries are from different legal families, which in turn influence the market conditions where the insider trading occurs.

    The purpose is to examine whether legal insider trading generates abnormal return relative to index and analyze whether there are differences between the studied countries and what the differences may be due. Method: The study takes ledge in previous research using a quantitative method where 90 sorted companies in Sweden, Germany and the U.S. are used to gather insider transactions between 2006 and 2012. The data is then analyzed with statistical methods to find answers to the purpose of the study.

    The results shows that insiders have abnormal return for both the buy and sell transactions, which prove that there is an information gap between insiders and external stakeholders. The legal origin may have an effect on the relationship when it is linked to insiders’ abnormal return through ownership concentration and accounting quality, which in turn affects insiders’ ability to generate abnormal returns. The insiders’ position has also shown to have an impact on the abnormal returns, but is not completely consistent with the theory of information hierarchy.

  • 76.
    Andersson, Jesper
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Persson, Linn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stillerfelt, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Den immateriella investeringsprocessen: En flerfallsstudie i tjänsteföretag2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor Thesis (2FE24E), Degree of Master of Science in Business and Economics - Controller, School of Business and Economics at Linnaeus University in Växjö, S 2017

    Title: The intangible investment process – A multiple case study in service companies

    Authors: Jesper Andersson, Linn Persson & Johan Stillerfelt

    Supervisor: Pia Nylinder

    Examiner: Elin Funck

    Background and problem: The number of service companies is continuously growing and more than half of all companies in Sweden operate within this branch. Investments are furthermore crucial to the future survival of a company. More than half of the investments in Swedish companies are of intangible character and the major part of these are made within this service companies. Despite this fact research about the investment process are mainly bound to tangible investments in manufacturing companies. Then how does the investment process for intangible investments look in service companies and how is decision basis constructed and used when making decisions?

    Purpose: The purpose of this thesis is to analyse and map the process for intangible investments in service companies. The purpose is furthermore to contribute with knowledge about the problems connected to the construction of basis for the decision and the logic behind the decision for these investments. The meaning of this is to lighten a subject that is not previously investigated.

    Method: The thesis is based on a predominantly qualitative research strategy in which the survey design is a multiple case study. Furthermore, the starting point for collection of empirical material has been semistructured interviews.

    Conclusion: The investment process for service companies in respect to intangible investments could be regarded as a guideline and usually consist of the phases initiation, evaluation, decision, development, implementation and follow-up. Decision basis is commonly constructed by middle-level bosses and the higher management usually makes the final decision about investment. The decision is primarily based on strategic analysis completed by simpler calculations, experience and gut feeling.

    Keywords: Service company, investment process, intangible investment, decision basis, investment decision 

  • 77.
    Andersson, Jesper
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stillerfelt, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    CSR inom svenska fotbollsföreningar: Relationen till prestation och organisationsstruktur2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background & problem: CSR, Corporate Social Responsibility, is since long ago a well explored area, both in Sweden and internationally, where many previous studies deal with the connection to financial performance, especially in large companies. An area which is relatively unexplored is CSR within the sports industry and further on within football, especially from a swedish context. To which extent do swedish football clubs engage in CSR-related activities and what effect does it have on their performance?

    Purpose: The purpose of the thesis is to test and explain the impact of CSR-engagement onswedish football clubs’ HR- and social performance and if organizational structure in terms of formalization, centralization and complexity affects this relationship. Furthermore, the practical purpose is to contribute with guidance on how swedish football clubs can work with CSR- engagement in order to accomplish a higher performance. The intent is to highlight and explain the connections between CSR-engagement, performance and organizational structure and thus fill the gap that exists within the research area.

    Method: The thesis is based on a quantitative research strategy with a deductive research approach and cross-sectional design. Data collection has been done by sending out a survey and the selection of the thesis consists of 223 football clubs from Allsvenskan to Division 2.

    Conclusions: The result of the study clearly shows that CSR-engagement positively affects both HR- and social performance in Swedish football clubs. Furthermore, the result indicates that organizational structure in terms of formalization, centralization and complexity hierarchy does not affect this relationship. However, despite some uncertainty in the results, there is an impact of complexity social capital in the relationship between CSR-engagement and HR- performance.

  • 78.
    Andersson, Johan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bouvin, Mattias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Erfarenheter av balanserat styrkort som styrmodell: - En flerfallsstudie inom kommun och landsting2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Det finns ett flertal olika styrverktyg för att styra sin verksamhet, en välkänd styrmodell är BSC. Modellen har spridit sig till både privata och offentliga verksamheter. Inom kommuner och landsting har det påvisats på senare tid att BSC utvecklingen börjat avtrappas. Dessutom är det cirka 20 år sedan modellen introducerades av Kaplan & Norton. Av denna anledning är det intressant att studera vilka erfarenheter kommuner och landsting har med BSC samt varför en del väljer att sluta med styrmodellen.

     

    Syfte: Syftet med studien är att utveckla förståelsen för BSC som styrmodell genom att fokusera på vilka erfarenheter kommuner och landsting har gällande BSC och varför en del väljer att sluta med styrmodellen.

     

    Metod: Studien har genomförts i form av en flerfallsstudie baserat på två kommuner och två landsting. För att öka studiens kvalitet har vi använt flera källor till det empiriska materialet. Vi har bland annat låtit respondenterna ta del av studien för att säkerställa att vi uppfattat det empiriska materialet korrekt och tydligt klargjort vad studien syftar till, detta för att ta hänsyn till den samhällsetiska aspekten.

     

    Slutsats: Efter genomförd studie kan vi påvisa att det finns ett flertal positiva erfarenheter respektive svårigheter med modellen. Det finns inga markanta skillnader mellan upplevda erfarenheter beroende på om man valt att sluta använda modellen eller ej. Det som kan ligga till grund till för att en del slutar använda BSC är att det kan påvisas sex skillnader i upplevda erfarenheter och att chefsbyte, omorganisation och eldsjälar har stor inverkan på styrkortet. Dessutom kan det påvisas att det föreligger ett mode i BSC och att det är av denna anledning som organisationer slutat använda sig av BSC. 

  • 79.
    Andersson, Jonna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Åberg, David
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bollen är rund, allt kan hända: Ekonomistyrning i Allsvenska fotbollsklubbar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Bollen är rund, allt kan hända - Ekonomistyrning i Allsvenska fotbollsklubbar

     

    Författare: Jonna Andersson och David Åberg

     

    Handledare: Krister Bredmar

     

    Bakgrund: De senaste åren har flera fotbollsklubbar hamnat i ekonomisk kris och hotats av konkurs. Styrning är komplex då intäkter och kostnader är beroende av sportsliga fram- och motgångar. Svenska Fotbollsförbundet (SvFF) har vissa ekonomiska krav på klubbarna för att de ska få tillhandahålla sin elitlicens. Med detta i åtanke vore det intressant att veta vilka medel som klubbarna använder för att styra sin ekonomi.

     

    Syfte: Syftet med denna uppsats är att identifiera hur fotbollsklubbarna som spelar i Allsvenskan 2017 styr sin ekonomi och analysera huruvida lämpade dessa styrmedlen är i den osäkra och oförutsägbara framtiden som de verkar i där ekonomin och sportsliga framgångar är beroende av varandra. Vidare är syftet att se om det finns indikationer på att professionaliseringen gällande ekonomistyrningen har ökat.

     

    Metod: För att uppfylla syftet har en induktiv ansats gjorts med en kvalitativ metod där vi har genomfört semistrukturerade intervjuer via telefon och mejl. Det empiriska insamlade materialet från åtta Allsvenska klubbar har vi sedan förklarat genom olika teorier.

     

    Slutsats: Av det empiriska materialet kan vi se att klubbarna använder sig av styrmedel så som budget, prognos, nyckeltal och olika mål för att driva sin verksamhet. Flera av klubbarna vittnar om att professionaliseringen inom styrningen har ökat och vi kan se att klubbarna övergår från ideell till kommersiell verksamhet.

    Nyckelord: Ekonomistyrning, styrmedel, Allsvenskan, fotbollsklubbar, ideell förening, verksamhetsstyrning

  • 80.
    Andersson, Josefin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Burman, Linn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    "Att följa eller inte följa": - en studie av avvikelser från svensk kod för bolagsstyrning2016Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Background: The purpose of Corporate Governance is to ensure that companies are managed

    in the interests of the shareholders and to establish confidence in business. The Swedish Code

    of Corporate Governance is a part of this as it complements the Swedish Companies Act and

    other regulations by having higher demands about how companies should act compared with

    the legal requirement. All listed Swedish companies have to apply the Swedish Code of

    Corporate Governance by the principle comply or explain, a principle that gives the

    companies a possibility to deviate from the code's recommendations. If a company deviates

    from the code they have to present this and provide an explanation about why they choose to

    deviate.

    Purpose: The purpose of this paper is to explain why companies make deviations from the

    recommendations in the Swedish Code of Corporate Governance and its various sections.

    Method: This paper has adopted a deductive approach in which factors likely to relate to the

    company's application of the code has been identified within five existing theories; agent

    theory, positive accounting theory, institutional theory, resource dependence theory and upper

    echelon. Hypotheses will be designed and tested in a quantitative study with data collected

    mainly from the companies' annual reports and the publication Directors and auditors.

    Conclusions: The analyses showed that there are ten variables that have an important impact

    on companies' approach to the Swedish Code of Corporate Governance; family businesses

    and spheres, industrial ownership, CEO´s ownership, board size, presence of CEO in the

    board, tenure, interlocking, female board members, female CEO and profitability. The result

    indicates that the companies approach to the code mainly can be explained in terms of

    efficiency.

  • 81.
    Andersson Junkka, Klara
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Järnesjö, Anni
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Pettersson, Nathalie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Styrning av leverantörer mot en hållbar försörjningskedja: En kvalitativ studie av initiativ med intention att utveckla marknaden för närproducerade livsmedel2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Begreppet hållbar utveckling fick först sin spridning i slutet av 80-talet då Brundtlandrapporten publicerades och har sen dess fått allt större betydelse i samhället. Intresset för hållbarhet har på senare tid utmynnat i en ökad efterfrågan på närproducerade livsmedel. Närproducerade livsmedel skapar värde för det lokala samhället, medför kortare transporter och ökar livsmedlets spårbarhet. Det finns dock ingen officiell definition av vad närproducerat innebär. Närproducerat är inte likställt med hållbart ur ekonomisk, ekologisk och social mening, därför är det viktigt att arbeta med styrning av hållbarhet i initiativ med intention att utveckla marknaden för närproducerade livsmedel. Svårigheter med hållbarhetsarbetet påträffas ofta i försörjningskedjan. Styrning av leverantörer i försörjningskedjan är därmed ett sätt att arbeta för en hållbar utveckling. Vi har identifierat fyra kritiska moment i styrningen av lokala leverantörer mot en hållbar försörjningskedja; implementering, val och utvärdering, samarbete samt kontroll.

    Syfte: Syftet med uppsatsen är att beskriva och förstå hur initiativ med intention att utveckla marknaden för närproducerade livsmedel styr sina leverantörer mot en hållbar försörjningskedja, genom att studera litteratur och praktiska initiativ med intention att utveckla marknaden för närproducerade livsmedel. Slutligen bidrar vi med en vägledande och inspirerande modell över hur företag bör styra sina leverantörer mot en hållbar försörjningskedja.

    Metod: För att uppfylla syftet med vår uppsats har vi använt oss av en abduktiv ansats. Empiriskt material har samlats in genom kvalitativa semistrukturerade intervjuer med fyra praktiska initiativ med intention att utveckla marknaden för närproducerade livsmedel. Detta material har analyserats för att finna likheter och skillnader mellan initiativen och mellan teori samt praktik.

    Slutsats: Vi har kommit fram till att när hållbarhet genomsyrar initiativets strategi, mål och kultur underlättar det beslutsfattandet gällande leverantörsstyrning mot hållbarhet. Vi har även sett att intuition används mer i praktiken vid val och utvärdering av leverantören. Närhet till leverantören möjliggör en god relation och sänker barriärer, vilket underlättar styrningen. Slutligen har vi sett att initiativen i vår undersökning har olika karaktär vilket också har betydelse för deras styrning. 

  • 82.
    Andersson, Linda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Olsson, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Redovisningsstudenters etiska känslighet och moraliska bedömning vid redovisningsdilemman2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Frågeställning: Vilken eller vilka dimensioner av moralisk intensitet visar starkast samband med processen av etiskt beslutsfattande för förstaårs- respektive tredjeårsstudenter?   

    Syfte: Syftet med denna studie är att söka svar på om det finns några skillnader i hur studenter som läser första eller tredje året på ekonom- respektive civilekonomutbildning påverkas av moralisk intensitet vid sin utvärdering av redovisningsdilemman. 

    Metod: En kvantitativ studie har genomförts genom att samla in data från 138 ekonom- och civilekonomstudenter via en internetnätenkät.

    Slutsatser: Denna studie använder redovisningsdilemman för att undersöka hur studenter påverkas av moralisk intensitet vid identifiering och moralisk bedömning av etiska dilemman. Resultaten visar på att egenskaperna hos problemet påverkar den moraliska intensiteten och den etiska beslutsprocessen. Studenter på sitt första läsår visar störst känslighet för dimensionen närhet till problemet, och studenterna på sitt tredje år visar den största känsligheten för social konsensus, både vid identifieringen och den moraliska bedömningen.

  • 83.
    Andersson, Martin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Pham, Jerry
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Budgetera mera: En fallstudie om budgetering i Västerviks Kommun2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund

    Budgeten används som styrmedel i alla möjliga typer av organisationer, det rör sig då inte enbart om vinstorienterade och privatägda företag, utan även om offentliga verksamheter. I Västerviks Kommun gjordes under 2011 ett stort underskott på närmare 60 miljoner kronor. Kommunen har dock lyckats vända ekonomin till att gå med överskott varje år fram tills idag. Studien har handlat främst om att undersöka vad som orsakade de stora underskotten, men också på vilka förändringar i kommunens budgetarbete som har gjorts efter det stora underskottet som uppstod 2011.

    Syfte

    Syftet med vår studie har varit att undersöka hur budgetarbetet i Västerviks Kommun har förändrats sedan det ekonomiska krisläget som uppstod år 2011.

    Metod

    Studien har utförts på ett kvalitativt tillvägagångssätt med en abduktiv ansats. Datainsamling har skett i form av semistrukturerade intervjuer med nyckelpersoner inom Västerviks Kommun.

    Slutsats

    Studien har visat på att anledningen till det stora underskottet framförallt hade att göra med att budgeten under 2011 inte följdes upp på ett bra sätt. På grund av detta blev inte de ansvariga politikerna informerade och fick inte heller chansen att göra något åt saken. Västerviks Kom-mun har idag en mer decentraliserad budgetprocess som har lett till ökad motivation och engagemang bland medarbetare. Förändringar i budgetprocess och budgetuppföljning har också bidragit till förbättrad kommunikation vilket har ökat tryggheten bland kommunens företrädare.

  • 84.
    Andersson, Mathilda
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Popovska, Martina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Revisorns position och identitet2013Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Vilken position en revisor innehar kan bero på ett flertal faktorer. Bland annat styrs revisorns position av revisionsbyråns krav och demografi. Revisorns identitet är också något som kan påverkas av en rad olika faktorer, vilka skapar incitament för att revisorn identifierar sig med revisionsbyrån, klientföretaget eller professionen. Då det även har visat sig att relationer inom revisionsbyrån, klientföretaget eller professionen kan påverka revisorns position, är det då möjligt att det finns en samvariation mellan revisorns identitet och position? Problemformulering: Vilka faktorer påverkar revisorns position och identitet? Hur samvarierar revisorns identitet och uppnådda position? Syfte Syftet med denna uppsats är att förklara vilka faktorer som påverkar revisorns position och dess identitet samt hur revisorns identitet och position samvarierar. Metod: I denna studie har vi antagit en deduktiv forskningsansats, där vi har lyft fram existerande teorier om revisorns position och identitet. Vi har med hjälp av dessa kunnat finna faktorer som kan påverka revisorns position och identitet samt att det finns en samvariation mellan revisorns identitet och position. Därefter genomfördes en kvantitativ undersökning där webbaserade enkäter sändes ut till godkända och auktoriserade revisorer i Sverige. Resultat och slutsats: Resultaten av vår studie säger att faktorerna övertidsarbete, nya klienter och revisionsbyråns storlek påverkar revisorns position. Vi har även funnit en samvariation mellan identitet och position, vilken säger att identifiering med professionen är negativt relaterat till revisorns position. Vi har däremot inte kunnat finna några faktorer som påverkar revisorns identitet.

  • 85.
    Andersson, Pehr
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Åkerdal, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hantering av strategiska risker i inköpsprocessen utifrån ett hållbarhetsperspektiv: En fallstudie hos Andritz AB, Växjö 2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background / problem: Companies have experienced an increased pressure from stakeholders to act more sustainable in their purchasing and therefor costumer demands of supplier compliance of code of conduct have increased. Code of conduct is a way for companies to manage strategic risks, which depends on the business strategy and stakeholders. Companies must monitor supplier’s compliance of code of conduct; otherwise the company will be exposed to the risk of reputational damage and decreased value creation. The different steps in the purchasing process are connected and dependent on decisions that have been made in the previously steps

    Purpose: Our purpose was to evaluate how Andritz manage strategic risks in purchasing process in relationship to their suppliers, in order to bring suggestions of improvements that Andritz can make to improve the strategic risk management in the purchasing process.

    Method: Our research approach is an evaluation case study. Collection of data has been collected through business documents and interviews based on target-oriented selection.

    Results / Conclusion: Our conclusion is that Andritz manage their economic risks as quality and low cost, but improvement can be made when it comes to social and environment risks. Andritz have not specified what they want from the suppliers when it comes to work safety, waste and emission and working environment, and because of the lack of clear social and environmental terms, Andritz have to create specifications of what they want of the supplier’s and also create routines of how controls will be carried out.

  • 86.
    Andersson, Petra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Developing an indicator framework for measuring sustainable logistics innovation in retail2018In: Measuring Business Excellence, ISSN 1368-3047, E-ISSN 1758-8057, Vol. 22, no 1, p. 1-13Article in journal (Refereed)
    Abstract [en]

    Purpose

    The purpose of this paper is to develop an indicator framework for measuring sustainable logistics innovation (SLI) in retail.

    Design/methodology/approach

    A literature review in different theory areas was conducted to generate a literature-based SLI indictor framework. The literature-based framework was then compared to five-year sustainability reports of three Swedish retailers to identify SLI indicators and how to measure them. This comparison led to a developed framework.

    Findings

    The developed framework combines sustainability dimensions with logistics activities. It identifies SLI indicators and how to measure them. Significant gaps between the framework and sustainability reports prompted the creation of an agenda for future research. Items that further research should consider include broadening or deepening the framework, developing specifically social SLI indicators for all logistics activities and developing measurement scales for the SLI indicators.

    Research limitations/implications

    The study presents an SLI indicator framework as an initial contribution towards knowledge creation, and following the agenda for further research could generate even more implications for research.

    Practical implications

    Managers need inspiration concerning which indicators to use to measure SLI and how.

    Social implications

    The study addresses both environmental and social sustainability, as well as suggests SLI indicators.

    Originality/value

    No identified study has merged sustainable logistics innovation and performance measurement in retail.

  • 87.
    Andersson, Petra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Forslund, Helena
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Measuring sustainable logistics innovation performance2016In: Proceedings of the 10th conference of the Performance Measurement Association, Edinburgh, Scotland, June 26-29, 2016, Performance Measurement Association (PMA) , 2016Conference paper (Refereed)
  • 88.
    Andersson, Sandra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Martinsson, Sophie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En studie om mervärde i revisor-klientrelationen2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The role of the accountant is about to change and nowadays it is

    important for the accountant to create and deliver a value in purpose to create a better

    accounting procedure in line with the clients expectations and demands.

    Purpose: The aims of this study is to investigate what the accountant do to create and

    add value to the accounting procedure and how the client perceive this value and what

    kind of value-added services they expect from the accountant. We also investigated how

    the accountants and clients perceived the added value to be able to identify if there are

    any differences between what accountants and clients percived as added value.

    Method: The study has been adressed from a abductive approach. We initiated the

    study by conducting interviews with three accountants and three CEO:s of three small

    busniesses. The quantitative part of the study consisted a survey, that was sent out to

    accountants and business leaders in Sweden.

    Conclusion: The result of study shows a tendency that accountants can contribute with

    several activities that the client experiencing as value added in relation to the accounting

    procedure. The study also shows that the importance of value added activites varies

    depending on the situation of the clients businesses.

  • 89.
    Andersson, Tove
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lindqvist, Alexandra
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Progressiva avskrivningar - Lurendrejeri eller en sanningsenlighet?: Några aktörers uppfattningar om progressiva avskrivningar i bostadsrättsföreningar2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: En uppmärksammad debatt om progressiva avskrivningar i bostadsrättsföreningar ligger som grund för denna studie. I samband med den tvingande övergången för Sveriges företag att tillämpa K-regelverken i redovisningen, uppstod oklarheter kring rätten att tillämpa avskrivningsmetoden. Problemet är ursprungligen en tolkningsfråga, eftersom ÅRL tillsammans med K-regelverken kan tolkas och uppfattas på olika sätt. 28 april 2014, fattade BFN ett beslut att förbjuda den progressiva avskrivningsmetoden vid tillämpning av K2.

    Syfte: Studiens syfte var att undersöka involverade parters uppfattningar och åsikter kring avskrivningsmetoden i bostadsrättsföreningar. Med involverade parter menas revisorer, byggföretag, bostadsrättsorganisationer samt bostadsrättsföreningar.

    Metod: Studien genomfördes med en kvalitativ metod. Fyra intervjuer genomfördes med informanter vid deras respektive arbetsplats, och två intervjuer via mailkontakt.

    Slutsats: Av intervjuerna framkom hur de olika aktörerna uppfattade avskrivningsmetoden. Genom att reflektera kring informanternas uppfattningar kunde vi se hur informanterna huvudsakligen instämde med varandra, men kring några frågor inte var eniga. Enligt vår uppfattning är den viktigaste slutsatsen med studien, att frågan är komplex genom att enstaka parametrar som avskrivningsmetod, inte kan isoleras från andra påverkande faktorer i en bostadsrättsförenings ekonomi. Problemet bör istället ses ur ett helhetsperspektiv, vilket innebär att hänsyn även måste tas till bostadsrättsföreningars amorteringar, kassaflöde och underhållsplan.   

  • 90.
    Andersén, Linnéa
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hansson, Sofie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Jämtin, Jessica
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Allt i livet bygger på förtroende2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund:

    Det som har dominerat den traditionella informationen i en ÅRV, sett från

    externt perspektiv, är av finansiell karaktär och är det som företag ger ut i

    balansräkning, resultaträkning och kassaflödesanalys med tillhörande noter. Under

    senare tid har vikten av den information som ges ut i ÅRV förändrats och utvecklas till

    en betydligt mer omfattande rapport. Betydelsen av information som är av icke

    finansiell karaktär har kommit att bli mer och mer intressant. Likaså beskrivningar och

    förklaringar av både finansiella och icke finansiella delar har kommit att bli betydande

    utifrån verksamhetens affärsmässiga sammanhang.

    Syfte:

    Uppsatsens syfte är att beskriva vilken information i ÅRV som har störst

    potential att öka aktieägarnas förståelse för företaget och dess verksamhet. Information

    som kan behövas för att underlätta i beslutssituationer angående köpa, sälja eller behålla

    aktier.

    Metod:

    För att kunna uppfylla rapportens syfte har vi valt att arbeta utefter en kvalitativ

    metod med en aduktiv ansats. Vi har genom semistrukturerade kvalitativa intervjuer

    samlat in material till empiri från sammanlagt sex personer, som vi sedan tillsammans

    med referensram analyserat för att uppfylla syftet.

    Slutsats:

    Vi har kommit fram till att företag bör tänka efter och med fördel skära ner

    den information de publicerar i sina ÅRV. Detta skulle hjälpa aktieägare att tydligare

    kunna se den väsentliga informationen. Kanske skulle de kunna publicera en lite mindre

    mini-ÅRV för de som endast är intresserad av det mest väsentliga.

  • 91.
    Andréasson, Emmeli
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rang, Marie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Uppdragsbrevet: en papperstiger2013In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208Article in journal (Other (popular science, discussion, etc.))
  • 92.
    Ankeraa, Jesper
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Hallenstål, Erik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Le, Erik
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ordning och reda: Intern styrning och kontroll, COSO Internal Control – Integrated Framework i praktiken2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background and Problem Discussion: Over the years there have been several scandals. Companies have looked good on the surface but the inside has shown the opposite. The surface collapse due to lack of control. Internal control and the COSO Internal Control - Integrated Framework is becoming increasingly important to achieve a properly managed company. For listed companies, internal control is central as stakeholders demand transparency. Without internal control, there is no reasonable assurance that an organization is working in line with their goals, and that any risks are addressed in an appropriate manner.

     

    Objective: The purpose of this study is to describe and explain to what extent two companies in two different stock markets effectively implement an internal control, consistent with COSO’s Internal Control - Integrated Frameworks five components and study how it affects operations management.

     

    Method: A qualitative case study was conducted at two companies with essentially hermeneutic interpretation approach and abductive approach. Empirical data collection was through semi-structured interviews and relevant material. Literature, articles and internet sources supported the theory.

     

    Theory: The chapter includes the Swedish Code of Corporate Governance, Internal Control and finally the COSO framework, which the study was mainly based on.

     

    Conclusion: Both companies apply an internal control which largely matches the COSO Internal Control - Integrated Frameworks five components except marginal differences. Even though they differ in size and act on markets separated from each other.

  • 93.
    Anokhin, Sergey
    et al.
    Kent State University, USA.
    Wincent, Joakim
    Luleå University of Technology ; Hanken School of Economics, Finland.
    Oghazi, Pejvak
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strategic effects of corporate venture capital investments2016In: Journal of Business Venturing Insights, ISSN 2352-6734, Vol. 5, p. 63-69Article in journal (Refereed)
    Abstract [en]

    This paper analyzes the strategic effects of corporate venture capital investments. Specifically, by studying the deals of 163 corporations over a four-year period, it documents the effects of driving, emerging, enabling, and passive investments on the pool of innovative opportunities available to incumbents and the scale efficiency gains they experience as a result of these investments. The study suggests that by making driving and enabling investments, incumbents position themselves in the industry to take advantage of increased pools of innovative opportunities and improve scale efficiency yields. At the same time, emerging and passive investments are detrimental for both of the strategic goals considered in this paper.

  • 94.
    Anton, Bengtsson
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Anton, Rosenquist
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Let's take a bath: En studie om VD-bytens påverkan på resultatmanipulering och Big Bath Accounting2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    BackgroundThe CEO-profession is said to be more precarious than ever before. Given this development one can assume that newly appointed CEO’s are interested in securing a good start at the beginning of their appointment. In the academic world a CEO turnover is considered to be the primary situation were earnings management in the form of Big Bath occurs. We ask ourselves if this is a product of previous selection bias and if Big Bath in true is affected by other factors.

    PurposeThe purpose of this study is to examine Big Bath from a long-term perspective that does not isolate specific events. Through this approach we want to investigate whether CEO-turnovers is the main contributing factor behind Big Bath.

    MethodBy using a longitudinal panel study with a deductive approach the study have investigated how earnings management and Big Bath are affected by different factors such as CEO-turnovers. The sample consists of companies from NASDAQ OMX Stockholm Large Cap in between the time period of 2006-2017.ConclusionThe result states that CEO-turnovers have no significant effect on either earnings management or Big Bath. However through the study we find indications that negative results affects both earnings management and Big Bath.

  • 95.
    Antonsson, Johan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Haack, Lisa
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Paulsson, Johan
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Revisionens digitala transformering ställer nya krav på utförandet2017Independent thesis Basic level (degree of Bachelor), 180 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: The audit's digital transformation requires new demands on the execution

    Authors: Johan Antonsson, Lisa Haack and Johan Paulsson

    Program: Ekonomprogrammet - inriktning redovisning och ekonomistyrning

    Advisor: Petter Boye

    Institution: Ekonomihögskolan på Linnéuniversitetet i Kalmar

     

    Introduction: For several years digitalization has taken increasingly more room in the society, both for the individual and for the company. The labor market has changed because work has disappeared but new jobs have also been created. Within the accounting profession new ERP systems are being used to make the work easier for the auditor and thereby increase the productivity in the work. The new ERP systems comes with new risks, they can be hard to understand, time consuming or opening up avenues for information thefts.

     

    Purpose: The purpose of this essay is to explain how digitalization has impacted the work process of auditers and how the risks have changed in the auditing process.

     

    Method: We have used an abductive approach to be able to increase our understanding for the subject. To deepen our understanding of the subject we used a qualitative method where auditors were interviewed. We also discuss why we have chosen the sources we chose and critique against them.

     

    Conclusion: Our conclusion is that the work process has become easier due to new analyzing programs which helps the auditor in their daily work. This has led to a decrease in auditing risk because the programs can do a lot of the work and the auditor only need to do some of the manual work. However, this requires that the auditor possess some IT knowledge, otherwise the auditing risk can´t be ensured to be decreased. If the IT knowledge doesn´t exist the risks will increase instead, which in the future might become a more important problem. We believe that the qualifications required to become an authorized auditor may need to change for the future.

  • 96.
    Apell, Alexander
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Eriksson, Mattias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Har UIP:s misslyckande en ekonomisk innebörd?2015Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Forskare har under de senaste decennierna försökt finna förklaringar kring den finansiella gåta, känd som the forward premium puzzel, som har visat sig på valutamarknaden. Denna finansiella gåta har skapats då forskare sett statistiska avvikelserna från det öppna ränteparitetet (UIP) på valutamarknaden. UIP förutsätter att det inte ska finnas någon skillnad i avkastning mellan att hålla kapital i olika valutor, vilket empiriskt har visat sig inte stämmer. Detta misslyckande har tagits som bevis för att valutamarknaden är ineffektiv och att valutaspekulerare kan erhålla en överavkastning. 

    Syftet med studien har varit att genom ett lönsamhetstest, med SEK som grundvaluta, undersöka huruvida valutamarknaden har varit effektiv under åren 1997-2012.

    Studien utgår från en deduktiv forskningsansats där den teoretiska grunden utgörs av den effektiva marknadshypotesen. Den kvantitativa forskningsmetoden bygger på uppgifter från Datastream om valutors utveckling mellan åren 1997-2012.

    Vår regression visade på att tio utav tolv valutapar återspeglade the forward premium puzzel. Vid ett lönsamhetstest utan transaktionskostnader sjönk siffran till sju av tolv valutapar. Denna siffra sjönk ytterligare då bara ett av tolv valutapar kunde visa på att det skulle kunna vara möjligt att generera en överavkastning på valutamarknaden när transaktionskostnader inkluderades i lönsamhetstestet. 

  • 97.
    Areskoug, Sofie
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlén, Niklas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Determinants of Analysts' Forecast Accuracy: Empirical Evidence from Sweden2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor Thesis, Program of Master of Business and Economics, 15 hp School of Business and Economics – Linnaeus University in Växjö 2FE30E:3 Spring, 2017

    Authors: Sofie Areskoug and Niklas Karlén

    Supervisor: Damai Nasution

    Examiner: Natalia Semenova

    Keywords: Financial Analyst, Gender, Determinants of forecast accuracy, Sweden

    Background: The search of finding analysts who make the best forecasts has been an ongoing process since the 1930's. Determinants that can help predict the forecast accuracy of the analysts are in the interest of both investors and brokerage houses. Newer research in this area has taken gender of the analyst into consideration. Women are widely under-represented in the analyst occupation and there is evidence that investors are apprehensive toward women in the financial sector.

    Purpose: The aim of this thesis is to examine determinants of forecast accuracy regarding analysts covering Swedish companies. The authors have confidence in the research to benefit investors in their decisions on the Swedish stock market. In addition, the authors aim to shed light on the unequal gender representation of female analysts.

    Method: This thesis has examined 519 individual scores of forecast accuracy from 284 financial analysts covering stocks on the Swedish Index OMXS30. The forecasts are from the years 2016 and 2017. This study has a quantitative strategy and the data have been tested by an OLS estimates regression.

    Results: The empirical evidence shows that being a female analyst have a statistically significant positive effect on forecast accuracy. Female analysts covering Swedish stocks seem to outperform their male colleagues. Furthermore, insignificant results were found for firm complexity, industry complexity, brokerage house and analyst experience.

  • 98.
    Areskoug, Sofie
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Karlén, Niklas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Is the trend your friend?: En studie om momentumstrategier i PPM-systemet2018Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background & Problem: The momentum effect in the fund market is relatively unexplored were its existence has been controversial. Due to the lack of knowledge in retirement savings and the Swedish Premium Pension Agency system, alongside the weakening of a social safety net, it is important to examine if momentum strategies give excess returns and can be used for retirement savings. Therefore, the authors question: Do momentum strategies give excess returns in the fund market?

    Purpose: The aim of the thesis is to examine the momentum effect in the fund market and if momentum strategies can be used to create excess return in the Premium Pension Agency system.

    Method: The thesis takes a deductive research approach with a quantitative methodology. To examine the momentum effect in the fund market, a multiple regression analysis model from Fama French-Three factor model is applied, and the Sharpe ratio. The sample for the study is Swedish Premium Pension Agency funds, which is examined over the period of 2010-2017.

    Conclusions: The thesis does not find support for a momentum effect in the fund market through the Fama French-Three factor model. This indicates that the fund market is weak form efficient, as historical information cannot be used to create risk adjusted excess return. Thus, the thesis does not find a momentum effect for the fund market after the financial crisis in 2008, even though a momentum effect is proven to exist before then. In view of this, the authors have reason to suspect the market efficiency to vary, which could be explained by the Adaptive Market Hypothesis.  

  • 99.
    Argento, Daniela
    et al.
    Kristianstad University, Sweden.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University, Sweden.
    Håkansson, Patricia
    Kristianstad University, Sweden.
    Johansson, Annika
    Kristianstad University, Sweden.
    Reliance on the internal auditors’ work: experiences of Swedish external auditors2018In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 295-325Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality. © 2018, The Author(s).

  • 100.
    Aronsson, Amelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Den svenska modellen och dess framtid2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study reflects on the swedish model and the models future. The swedish model

    means that legisilation acts with the collective agreements . The wage issue is not

    regulated by law instead it is managed by the social partners in the form of collective

    agreements. In 2008, a report was presented by the Commission on a joint regulation of

    the minimum wage for all EU countries. The issue has become increasingly

    controversial and was especially disccused for the election of candidates to the

    European Parlament last spring. Such regulation as the comission proposed leads to a

    threat to the Swedish labour model. Therefore the aim of this study was to illuminate

    the Swedish model and to study alternative solutions to the model in an international

    perspective. A method with sociology of law perspective was chosen and considered

    suitable to answer the purpose of the study. This study indicates that the swedish model

    is a succesfull model but the model is facing several challenges. Due to the swedish

    membership in EU we have to considerate both national and international law and these

    are not allways compatible. The model embrace a high number of employees but there

    are some groups of people that are excluded. Thoose who are excluded are not

    organized in the union like post workers and young adult workers. It is abious that the

    model sustains limits and there fore a good complement could be collective agreements

    with erga omnes effect.

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