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  • 65201.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Löfberg, Nina
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Service Strategies in a Supply Chain2010In: Journal of Service Management, ISSN 1757-5818, E-ISSN 1757-5826, Vol. 21, no 4, p. 427-440Article in journal (Refereed)
  • 65202.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Hellström, Andreas
    Elg, Mattias
    Gremyr, Ida
    How to run a quality department and its effects on business results and status in a senior management team2010Conference paper (Refereed)
  • 65203.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Johansson, E
    Elg, E.M
    Evolvement of Quality Profiles in Swedish Organizations2010Conference paper (Refereed)
  • 65204.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Johnson, Michael D.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    The Impact of Quality Practices on Customer Satisfaction and Business Results: Product versus Service Organizations2001In: Journal of Quality, Management, vol. 6, No. 1, p. 5-27Article in journal (Refereed)
  • 65205.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Kowalkowski, Christian
    Kindström, Daniel
    Internalization or externalization?: Examining organizational arrangements for industrial service provision2010Conference paper (Refereed)
  • 65206.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Kristensson, Per
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Collaboration with customers - Understanding the effect of customer-company interaction in new product development2011Conference paper (Refereed)
  • 65207.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Kristensson, Per
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    The Effects of Customer Involvement on New Product Ideas in Comparison to Traditional Market Research Techniques2007Conference paper (Refereed)
  • 65208.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Kristensson, Per
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Psychology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Löfgren, Martin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Idea Generation: Customer Co-creation versus Traditional Market Research Techniques2011In: Journal of Service Management, ISSN 1757-5818, E-ISSN 1757-5826, Vol. 22, no 2, p. 140-159Article in journal (Refereed)
  • 65209.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. uality Technology and Management, Linköpi ng University, SE-581 33 Linköping, Sweden .
    Löfberg, Nina
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Gremyr, Ida
    Division of Quality Sciences, Chalmers Univ ersity of Technology, SE-412 96 Göteborg, Sweden .
    Edvardsson, Bo
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Fundin, Anders
    Mälardalen University, SE- 631 05 Eskilstuna, Sweden.
    Exploring Modes of Innovation in Services2010Conference paper (Refereed)
    Abstract [en]

    Manufacturing companies differentiating their offerings with new services need to combine both product and service innovation. We study how service development is influenced by (a) the choice of separation or integration of service development and (b) the modes of innovation. Our results show that service development often is more structured if services are developed separately. Furthermore, service innovations often follow a sequence of innovation modes different from those of product innovations. Since different innovation modes benefit from varying degree of structure in the development process, many companies find it hard to develop products and services within the same development project.

  • 65210.
    Witell, Lars
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. Karlstad University, Sweden.
    Löfgren, Martin
    CTF- Service Research Center, Karlstad University, Sweden.
    Changing service business model: Using service innovation to infuse service in a manufacturing firm2013Conference paper (Refereed)
  • 65211.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Löfgren, Martin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Classification of quality attributes2007In: Managing Service Quality, ISSN 0960-4529, E-ISSN 1758-8030, Vol. 17, no 1, p. 54-73Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate whether the different approaches to the classification of quality attributes deliver consistent results.

    Design/methodology/approach – The investigation includes four approaches and enables comparisons to be made from a methodological perspective and from an output perspective. The different approaches are described, analyzed, and discussed in the context of an empirical study that investigates how 430 respondents perceive the performance of an e-service. The theory of attractive quality rests on a solid theoretical foundation and a methodological approach to classify quality attributes. Recently, various authors have suggested alternative approaches to the traditional five-level Kano questionnaire – including a three-level Kano questionnaire, direct classification, and a dual-importance grid.

    Findings – The classification of quality attributes are found to be dependent on the approach that is utilized. The development of new ways to classify quality attributes should follow rigid procedures to provide reliable and consistent results.

    Originality/value – This is the first attempt to compare alternative approaches to classify quality attributes. For managers, our results provide guidance on what approach to choose based on the strengths and weaknesses with the different approaches.

  • 65212.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Löfgren, Martin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    From free to service for fee2012Conference paper (Refereed)
  • 65213.
    Witell, Lars
    et al.
    CTF- Service Research Center, Karlstad University, Sweden.
    Löfgren, Martin
    CTF- Service Research Center, Karlstad University, Sweden.
    From service for free to service for fee: business model innovation in manufacturing firms2013In: Journal of Service Management, ISSN 1757-5818, E-ISSN 1757-5826, Vol. 24, no 5, p. 520-533Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of the present research is to identify how business model innovation can be used to make the transition from service for free to service for fee. In particular, the focus is on identifying, describing and analysing alternative transition strategies, degree and type of innovation, and how building blocks in the business model change.

    Design/methodology/approach – A multiple case study of six manufacturing firms was performed. Data were collected through interviews with CEOs, service managers and sales managers. In addition, two workshops were performed with the participating firms.

    Findings – The present research identified eight strategies for transitioning from service for free to service for fee. These strategies represent change in the business model, incremental business model innovation and radical business model innovation. It is suggested to change the content and structure to perform incremental business model innovation and change the governance to perform radical business model innovation.

    Originality/value – In most models for service infusion, the change of business model is seen as a necessary step and focus is placed on that a change of business model is needed. The present study elaborates on what approaches manufacturing firms use to make the change from one business model to another.

  • 65214.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Löfgren, Martin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    From Service for Free to Service for Fee: Business model innovation in manufacturing firms2013In: Journal of Service Management, ISSN 1757-5818, E-ISSN 1757-5826, Vol. 24, no 5, p. 520-533Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of the present research is to identify how business model innovation can be used to make the transition from service for free to service for fee. In particular, the focus is on identifying, describing and analysing alternative transition strategies, degree and type of innovation, and how building blocks in the business model change.

    Design/methodology/approach – A multiple case study of six manufacturing firms was performed. Data were collected through interviews with CEOs, service managers and sales managers. In addition, two workshops were performed with the participating firms.

    Findings – The present research identified eight strategies for transitioning from service for free to service for fee. These strategies represent change in the business model, incremental business model innovation and radical business model innovation. It is suggested to change the content and structure to perform incremental business model innovation and change the governance to perform radical business model innovation.

    Originality/value – In most models for service infusion, the change of business model is seen as a necessary step and focus is placed on that a change of business model is needed. The present study elaborates on what approaches manufacturing firms use to make the change from one business model to another.

  • 65215.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Linköpings universitet.
    Löfgren, Martin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Dahlgaard, Jens
    Linköpings universitet.
    Theory of attractive quality and the Kano methodology: The past, the present, and the future2013In: Total Quality Management and Business Excellence, ISSN 1478-3363, E-ISSN 1478-3371Article in journal (Refereed)
    Abstract [en]

    The theory of attractive quality and the Kano methodology were introduced about 30 years ago. Since then, research and practitioner communities have adopted both the theory and the methodology, as they help to explain the roles different quality attributes play for customers. This paper reviews 147 research papers published between 1984 and 2012 and identifies three distinct phases in the development of the research field; Emergence, Exploration, and Explosion. In addition to the review of existing literature, the present paper sets the scene for the next phase of the research – Explanation – to further develop the field.

  • 65216.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center.
    Löfgren, Martin
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center.
    Gustafsson, Anders
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center.
    Attractive Quality Creation: a Case Study of Microwave Ovens2011In: TQM Magazine, ISSN 0954-478X, E-ISSN 1758-6887, Vol. 23, no 1, p. 89-99Article in journal (Refereed)
  • 65217.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Löfgren, Martin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Attractive quality creation through customer idea generation2007Conference paper (Refereed)
  • 65218.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Löfgren, Martin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Identifying Ideas of Attractive Quality in the Innovation Process2011In: The TQM Journal, ISSN 1754-2731, E-ISSN 1754-274X, Vol. 23, no 1, p. 87-99Article in journal (Refereed)
  • 65219.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Löfgren, Martin
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Setting a Research Agenda for the Theory of Attractive Quality2011In: The TQM Journal, ISSN 1754-2731, E-ISSN 1754-274X, Vol. 23, no 2Article in journal (Refereed)
  • 65220.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Myhrén, Per
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Edvardsson, Bo
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Gustafsson, Anders
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Löfberg, Nina
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center. Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School.
    Servitization of Capital Equipment Providers in the Pulp and Paper Industry2014In: Servitization in Industry / [ed] Gunter Lay, Berlin: Springer, 2014, p. 151-164Chapter in book (Refereed)
  • 65221.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Poksinska, B
    Pettersen, J
    Elg, M
    Eklund, J
    Quality Improvement activities in Swedish industry: drivers, approaches and outcomes2010In: International Journal of Quality and Service Sciences, ISSN 1756-669X, E-ISSN 1756-6703, Vol. 2, no 2, p. 206-216Article in journal (Refereed)
  • 65222.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Rönnbäck, Å
    Value creation in outsourced service provision in public transportation2009In: The TQM Journal, ISSN 1754-2731, E-ISSN 1754-274X, Vol. 21, no 5, p. 517-529Article in journal (Refereed)
  • 65223.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration. Karlstad University, Faculty of Economic Sciences, Communication and IT, The Service and Market Oriented Transport Research Group.
    Rönnbäck, Å
    Enquist, B
    Quality Management Systems and Value Creation2009In: International Journal of Quality and Service Sciences, ISSN 1756-669X, E-ISSN 1756-6703, Vol. 1, no 3, p. 241-254Article in journal (Refereed)
  • 65224.
    Witell, Lars
    et al.
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center. Linköping University.
    Snyder, Hannag
    Linköping University.
    Gustafsson, Anders
    Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Service Research Center. Norway.
    Fombelle, Paul
    USA.
    Kristensson, Per
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Service Research Center.
    Defining service innovation: A review and synthesis2016In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 69, no 8, p. 2863-2872Article in journal (Refereed)
    Abstract [en]

    Research on service innovation appears in several research disciplines, with important contributions in marketing, management, and operations research. Although the concept is widely used, few research papers have explicitly defined service innovation. This dearth of research is the motivation for the present study. Through a systematic review of 1301 articles on service innovation appearing in academic journals between 1979 and 2014, this article examines research defining service innovation. The study identifies the key characteristics within 84 definitions of service innovation in different perspectives (assimilation, demarcation and synthesis) and shows how the meaning of the concept is changing. The review suggests that the large variety in definitions limits and hinders knowledge development of service innovation.

  • 65225.
    Witell, Lars
    et al.
    Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences. CTF, Service Research Center, Karlstad University, Sweden.
    Snyder, Hannah
    Linköping University, Department of Management and Engineering, Logistics & Quality Management. Linköping University, Faculty of Science & Engineering.
    Gustafsson, Anders
    CTF, Service Research Center, Karlstad University, Sweden/BI-Norwegian School of Management, Norway.
    Fombelle, Paul
    College of Business Administration, Northeastern University, United States.
    Kristensson, Per
    CTF, Service Research Center, Karlstad University, Sweden.
    Defining service innovation: A review and syntesis2016In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 69, no 8, p. 2863-2872Article, review/survey (Refereed)
    Abstract [en]

    Research on service innovation appears in several research disciplines, with important contributions in marketing, management, and operations research. Although the concept is widely used, few research papers have explicitly defined service innovation. This dearth of research is the motivation for the present study. Through a systematic review of 1301 articles on service innovation appearing in academic journals between 1979 and 2014, this article examines research defining service innovation. The study identifies the key characteristics within 84 definitions of service innovation in different perspectives (assimilation, demarcation and synthesis) and shows how the meaning of the concept is changing. The review suggests that the large variety in definitions limits and hinders knowledge development of service innovation.

    The full text will be freely available from 2019-01-19 14:21
  • 65226.
    Withaar, Ad
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Investor protection and the quality of the board of directors2016Independent thesis Advanced level (degree of Master (One Year)), 20 HE creditsStudent thesis
  • 65227.
    Witt, Elin
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Molin, Frida
    Stockholm University, Faculty of Social Sciences, School of Business.
    Intern Kontroll: Svensk kod för bolagsstyrnings genomslagskraft ur ett motivationsteoretiskt perspektiv2005Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    När företag får möjlighet att verka på en väl fungerande marknad med ett minimum av offentliga regleringar skapas samhällsekonomisk effektivitet. Samtidigt är förtroendet för företagen en viktig grundbult för samhällsekonomisk tillväxt - om förtroendet skadas minskar investeringsviljan, vilket på sikt skadar såväl företagens som samhällets tillväxt. Efter företagsskandaler som Enron, Trustor och Skandia har det skapats en diskussion om den interna kontrollen – såväl nationellt som internationellt – vilket lett till att regelverk, normbildning och praxis världen över har granskats och reviderats. Med bakgrund i detta har ”Svensk kod för bolagsstyrning” utvecklats i Sverige. ”Svensk kod för bolagsstyrning” utgör basen för en form av självreglering som är uppbyggd efter principen ”följa eller förklara”, vilket medför att ett företag kan välja att avvika från specifika punkter genom att förklara varför. Det är sedan marknaden som skall avgöra huruvida förklaringen är godtagbar eller ej. Från och med den första juli i år omfattas alla större företag, med juridisk hemvist i Sverige, som är noterade på Stockholmsbörsens A- eller O-lista av ”Svensk Kod för bolagsstyrning”. I samband med detta har media speglat ett missnöjt näringsliv som menar att ”Svensk kod för bolagsstyrning” inte kommer att ge någon effekt eftersom det är näringslivet själv som måste sanera. I detta arbete analyserar och diskuterar vi hur koden som utgångspunkt för självreglering skall få genomslagskraft på den interna kontrollen – som vi anser vara en viktig del av begreppet bolagsstyrning - inom svenskt näringsliv. Genom abduktion och en fallstudiebaserad forskningsmetodik har vi intervjuat två revisorer och sex olika representanter för företag som initialt omfattas av koden om attityder och inställningar till ”Svensk kod för bolagsstyrning” i allmänhet och den interna kontrollen i synnerhet. Resultatet av dessa intervjuer har därefter ställts mot en teoretisk referensram bestående av olika motivationsteorier. ”Svensk kod för bolagsstyrning får genomslagskraft i det svenska näringslivet, menar vi, eftersom det finns en acceptans för regleringens rimlighet och en insikt om värdet av att arbeta med den interna kontrollen. Dessutom påverkas genomslagskraften nu, i det initiala skedet, av att det är just de noterade företagen som omfattas. Eftersom dessa företag är beroende av marknadens kapital och marknaden kan premiera företag med god intern kontroll, så skapas även incitament till att arbeta med de punkter gällande intern kontroll som finns i ”Svensk kod för bolagsstyrning”. Det som vi sammanfattningsvis kommit fram till är att självregleringen som incitament endast fungerar eftersom många företag regleras genom tvingande regelverk på annat håll. Detta höjer marknadens medvetenhet om vilken nivå som den interna kontrollen faktiskt är möjlig att läggas på, och därmed skapas incitament för övriga företag att förbättra den egna interna kontrollen.

  • 65228.
    Witt, Elin
    et al.
    Stockholm University, Faculty of Social Sciences, School of Business.
    Molin, Frida
    Stockholm University, Faculty of Social Sciences, School of Business.
    Riskbedömning inom ramen för förvaltningsberättelsen2004Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Eftersom EG:s fjärde bolagsrättsliga direktiv under år 2003 ändrades genom det så kallade moderniseringsdirektivet, måste detta från och med den 1 januari 2005 implementeras i svensk lagstiftning. Med utgångspunkt i denna förändring har vi studerat moderniseringsdirektivets eventuella konsekvenser med avseende på det ökade kravet på riskbedömning inom ramen för förvaltningsberättelsen. Genom ett hermeneutiskt synsätt med positivistiska inslag och fallstudiebaserad forskningsmetodik har vi därför undersökt hur företag och revisorer utifrån gällande lag arbetar med riskbedömning inom ramen för förvaltningsberättelsen, hur den förestående lagändringen kan komma att påverka detta arbete, företagets avnämare och förvaltningsberättelsens fokus.

  • 65229.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Att fånga det svårmätbara – en förstudie inom Trafikverket2015Report (Other academic)
    Abstract [sv]

    Hur kan det interna styrsystemet i en statlig myndighet fånga det som är svårt att mäta? Det är frågan som ligger till grund för denna förstudie vars syfte är att ge förslag till vidare forskning när det gäller verksamhetsstyrning med särskilt fokus på kvalitativa aspekter. Studien handlar om Trafikverkets utmaning att fånga transportsystemets tillstånd för att bättre kunna redovisa de effekter som användningen av tilldelade resurser leder till. Det är flera aktörer som tillsammans skapar transportsystemet och påverkar dess tillstånd. Det är därför svårt att verifiera effektsambanden enbart utifrån Trafikverkets perspektiv. Resultaten visar att Trafikverket behöver utveckla styrprocesser som stödjer deras uppdrag att vara kundorienterade samhällsutvecklare tillsammans med andra aktörer.

  • 65230.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, School of Business.
    Att spränga normer: om målstyrningsprocesser för jämställdhetsintegrering2009Doctoral thesis, monograph (Other academic)
    Abstract [en]

    How do management control systems function when under pressure to mainstream gender equality into a core business? This question is being discussed with an interpretive approach from both the institutional and the gender perspective. Empirical evidence stems from two longitudinal case studies within the Swedish public sector where management by objectives (MBO) is the current model for governmental control. The analysis is based on four aspects: management by objectives, gender mainstreaming, the concept of loose coupling from organization studies and institutional change as translation.

    The gender perspective highlights constructions that tend to enable or to hamper gender equality. The sociological institutional perspective sheds light over rules, norms and culture. In the empirical cases, it becomes evident that formal goals within MBO proved unable to overrule prevailing norms that have grounded a well established gendered (malestream) culture.  Control systems are designed to handle new issues; however, in the cases studied, this took place merely normatively and in line with the core business, not by changing the grounds on which the control system stands. The MBO model consequently lacks the ability to integrate gender in a transformative mode.

  • 65231.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, School of Business.
    Att styra mot jämställdhetsmål: Fallstudier inom Banverket och Vägverket2005Report (Other academic)
  • 65232.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Becoming a Societal Developer: A quest for new strategic management control in a central government agency2018Conference paper (Other academic)
    Abstract [en]

    A change in strategies from production orientation to customer orientation has been emphasized within Swedish central government agencies during the era of New Public Management (NPM). When both central government and citizens are asking for outcomes, a focus only on output control is insufficient in terms of accountability. As a consequence, the NPM-logic does not fit to make a modern central government agency governable. Instead, a strategic shift towards Public Value Management can be traced, driven by a New Public Governance logic. This paper presents an empirical case study of such a strategic shift at the Swedish Transport Administration – a government agency responsible for national transport systems.

  • 65233.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Budgetering: på olika villkor2013In: Perspektiv på ekonomistyrning / [ed] Erik Jannesson, Matti Skoog, Stockholm: Liber, 2013, 1, p. 116-140Chapter in book (Refereed)
  • 65234.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, School of Business.
    Ekonomistyrning för att nå jämställdhetsmål2006In: Effektivitet och styrning i statliga myndigheter / [ed] Sven Modell, Anders Grönlund, Lund: Studentlitteratur, 2006, p. 147-168Chapter in book (Other academic)
  • 65235.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. Blekinge Institute of Technology, Sweden.
    Gender Mainstreaming in Transportation: Impact of Management Control2011In: Women's Issues in Transportation: Summary of the 4th International Conference, Washington D.C.: Transportation Research Board , 2011, Vol. 2, p. 264-275Conference paper (Refereed)
    Abstract [en]

    In international surveys, Sweden is considered to be the locus classicus for gender mainstreaming. At a macro level, the picture is clear, as government directives include specific goals for gender equality and the expectation that public agencies will mainstream gender into their core business. At a micro level, the situation is more complex. Formal governance meets with gendered norms and cultures that are equally strong, but informal, driving forces among civil servants. The question raised here is how the management control system functions under the pressure of mainstreaming gender. With an interpretive approach, research has been conducted to disclose constructions that tend to enable or to hamper gender equality in the practice of management control at a micro level. The evidence stems from a case study of the Swedish Road Administration and the Swedish National Rail Administration. Interviews, observations of meetings, and close reading of documents furnish this paper with data covering the years 2002–2007 with regard to a policy goal of a gender-equal transport system. Applying a gender perspective together with a sociological institutional perspective makes gendered rules, norms, and culture visible. The results show how management control is involved in integration of gender by assimilation and by decoupling, obstructing transformative gender mainstreaming. The administration is busy keeping up the appearance of fulfilling the goal, legitimizing its activities by reporting relative fulfillment in accordance with the rules of the control system, regardless of the relevance connected to the norms of gender equality. The management control system perpetuates a culture in which reliability lies in measurability; therefore, the goal of gender equality results in a quantitative perspective on women and men instead of a qualitative gender perspective on the transport system.

  • 65236.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    I sjäva verket. Könsblind styrning2011In: Bortom rösträtten: Kön, politik och medborgarskap i Norden / [ed] Lenita Freidenvall, Josefin Rönnbäck, Huddinge: Samtidshistoriska institutet, Södertörns högskola , 2011, p. 215-232Chapter in book (Refereed)
  • 65237.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, School of Business.
    Is the measureable noticeable?: In quest of gendered scorecards2006Conference paper (Refereed)
  • 65238.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, School of Business.
    Management by Objectives and Gender Mainstreaming2007Conference paper (Other academic)
  • 65239.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Management control for gender mainstreaming – a quest of transformative norm breaking2015In: Journal of Contemporary Accounting & Organizational Change, ISSN 1448-8507, Vol. 11, no 4, p. 527-545Article in journal (Refereed)
    Abstract [en]

    Purpose – This paper aims to discuss the gendered dimensions of management control. Gender mainstreaming is a worldwide strategy for gender equality. The question raised in this paper is how a management control system functions under the pressure of mainstreaming gender into a core business.

    Design/methodology/approach – The evidence stems from a case study at two Swedish Governmental public transport administrations. Interviews, observations of meetings and close reading of documents furnish this paper with data over a five-year period regarding the management control of the policy goal of a gender-equal transport system. The practice of management control for gender mainstreaming is studied by adopting sociological institutional theory and a gender perspective.

    Findings – The management control system proves to hamper gender equality. In a technocratic core business, the control system fails to support gender mainstreaming. In this paper, the control of a gender-equal transport system results in a quantitative perspective on women and men instead of a qualitative gender perspective on the transport system.

    Practical implications – This paper has practical implications both for accountants being involved in management control for gender mainstreaming and for all persons involved in promoting gender mainstreaming.

    Originality/value – The paper contributes to the scarce literature from research with a gender perspective on management control systems. Being exposed to gender mainstreaming, the gender perspective discloses dysfunctional dimensions within the management control system.

  • 65240.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, School of Business.
    Management control for gender mainstreaming in the Swedish public sector2009Conference paper (Refereed)
  • 65241.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Management Control for Gender Mainstreaming: Transformative and Norm Breaking?2010Conference paper (Refereed)
  • 65242.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, School of Business.
    SMART or caught in the trap of measurability?: Gender blindness in management control systems2007Conference paper (Other academic)
  • 65243.
    Wittbom, Eva
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Styrning i fokus — en studie hos Transportstyrelsens avdelning Väg och järnväg2018Report (Other academic)
  • 65244.
    Wittbom, Eva
    et al.
    Högskolan i Karlskrona/Ronneby.
    Lagerstedt, Maria
    Högskolan i Karlskrona/Ronneby.
    Ekonomi med inriktning mot hälso- och sjukvård1997In: IT i vården / [ed] Bo Arnesjö, Maria Lagerstedt, Gunilla Nilsson, Stockholm: Utbildningsradion , 1997Chapter in book (Other academic)
  • 65245.
    Wittbom, Eva
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Rämö, Hans
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    From Infrastructure Builder to Societal Developers: Resilience Activities at The Swedish Transport Administration2018Conference paper (Other academic)
  • 65246.
    Wittbom, Ingrid
    et al.
    Södertörn University, School of Social Sciences.
    Peltonen, Matilda
    Södertörn University, School of Social Sciences.
    Att bygga med konst: en fallstudie om investeringar i konstnärlig gestaltning vid nybyggnation2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: This dissertation aims to explore artistic representation investments by property developers. The report aims to analyse how property developers formulate their strategies and how they invest in artistic representation. In addition the report investigates which elements affect their decision to work with artistic representation. These are the research questions that formed the basis for the investigation.

    Frame of reference: The study is done in the light of theories about how different values ​​can be generated based on cultural expressions along with theories about strategies, investment and decision making.

    Method: One municipality and three property developers with ongoing construction projects have been the object for this study. Data were collected through interviews and participation in seminars and through secondary data such as reports and policy documents.

    Conclusion: The study concludes that there is a disagreement between how municipalities and property developers view art. The results show that the property developers do not use capital budgeting as funding for artistic creation. A common finding for all the companies is that they include the artistic interpretation in the overall budget estimate. It was also discovered that the developers themselves believe that they do not have a conscious strategy. However, in the survey, three common factors were identified that are crucial for whether the property developers include artistic representation in their construction projects: financing, the clients requests and the demands of the municipalities. Finally, the results also suggest that property developers do not take into account other values ​​that art and culture can generate.

  • 65247.
    Wittchen, H. U.
    et al.
    Institute of Clinical Psychology and Psychotherapy, Center of Epidemiology and Longitudinal Studies (CELOS), Technische Universität Dresden, Dresden, Germany.
    Jacobi, F.
    Institute of Clinical Psychology and Psychotherapy, Center of Epidemiology and Longitudinal Studies (CELOS), Technische Universität Dresden, Dresden, Germany.
    Rehm, J.
    Institute of Clinical Psychology and Psychotherapy, Center of Epidemiology and Longitudinal Studies (CELOS), Technische Universität Dresden, Dresden, Germany; Centre for Addiction and Mental Health, Toronto, Canada.
    Gustavsson, A.
    i3 Innovus, Stockholm, Sweden.
    Svensson, Mikael
    Department of Economics and Statistics, Karlstad University, Karlstad, Sweden.
    Jönsson, B.
    Department of Economics, Stockholm School of Economics, Stockholm, Sweden.
    Olesen, J.
    Department of Neurology, Glostrup Hospital, University of Copenhagen, Copenhagen, Denmark.
    Allgulander, C.
    Department of Clinical Neuroscience, Karolinska Institutet, Stockholm, Sweden.
    Alonso, J.
    Health Services Research Unit, Hospital del Mar Research Institute (IMIM), Barcelona, Spain.
    Faravelli, C.
    Department of Neurology and Psychiatry, University of Florence, Florence, Italy.
    Fratiglioni, L.
    Department of Neurobiology, Care Sciences and Society, Karolinska Institutet, Stockholm, Sweden.
    Jennum, P.
    Glostrup Hospital, University of Copenhagen, Copenhagen, Denmark.
    Lieb, R.
    Clinical Psychology and Epidemiology, Department of Psychology, University of Basel, Basel, Switzerland.
    Maercker, A.
    Department of Psychology, Psychopathology and Clinical Intervention, University of Zürich, Zurich, Switzerland.
    van Os, J.
    Department of Psychiatry and Neuropsychology, Maastricht University, Maastricht, The Netherlands.
    Preisig, M.
    Department of Psychiatry, University Hospital Center and University of Lausanne, Lausanne, Switzerland.
    Salvador-Carulla, L.
    Intellectual Disability-Developmental Disorders Research Unit (UNIVIDD), Villablanca Foundation, Reus, Spain.
    Simon, R.
    European Monitoring Centre for Drugs and Drug Addiction (EMCDDA), Lisbon, Portugal.
    Steinhausen, H.-C.
    Clinical Psychology and Epidemiology, Department of Psychology, University of Basel, Basel, Switzerland; Child and Adolescent Psychiatry, Aalborg Psychiatric Hospital, Aalborg, Denmark; Aarhus University Hospital, Aarhus, Denmark; Department of Child and Adolescent Psychiatry, University of Zurich, Zürich, Switzerland.
    The size and burden of mental disorders and other disorders of the brain in Europe 20102011In: European Neuropsychopharmacology, ISSN 0924-977X, E-ISSN 1873-7862, Vol. 21, no 9, p. 655-679Article in journal (Refereed)
    Abstract [en]

    AIMS: To provide 12-month prevalence and disability burden estimates of a broad range of mental and neurological disorders in the European Union (EU) and to compare these findings to previous estimates. Referring to our previous 2005 review, improved up-to-date data for the enlarged EU on a broader range of disorders than previously covered are needed for basic, clinical and public health research and policy decisions and to inform about the estimated number of persons affected in the EU.

    METHOD: Stepwise multi-method approach, consisting of systematic literature reviews, reanalyses of existing data sets, national surveys and expert consultations. Studies and data from all member states of the European Union (EU-27) plus Switzerland, Iceland and Norway were included. Supplementary information about neurological disorders is provided, although methodological constraints prohibited the derivation of overall prevalence estimates for mental and neurological disorders. Disease burden was measured by disability adjusted life years (DALY).

    RESULTS: Prevalence: It is estimated that each year 38.2% of the EU population suffers from a mental disorder. Adjusted for age and comorbidity, this corresponds to 164.8million persons affected. Compared to 2005 (27.4%) this higher estimate is entirely due to the inclusion of 14 new disorders also covering childhood/adolescence as well as the elderly. The estimated higher number of persons affected (2011: 165m vs. 2005: 82m) is due to coverage of childhood and old age populations, new disorders and of new EU membership states. The most frequent disorders are anxiety disorders (14.0%), insomnia (7.0%), major depression (6.9%), somatoform (6.3%), alcohol and drug dependence (>4%), ADHD (5%) in the young, and dementia (1-30%, depending on age). Except for substance use disorders and mental retardation, there were no substantial cultural or country variations. Although many sources, including national health insurance programs, reveal increases in sick leave, early retirement and treatment rates due to mental disorders, rates in the community have not increased with a few exceptions (i.e. dementia). There were also no consistent indications of improvements with regard to low treatment rates, delayed treatment provision and grossly inadequate treatment. Disability: Disorders of the brain and mental disorders in particular, contribute 26.6% of the total all cause burden, thus a greater proportion as compared to other regions of the world. The rank order of the most disabling diseases differs markedly by gender and age group; overall, the four most disabling single conditions were: depression, dementias, alcohol use disorders and stroke.

    CONCLUSION: In every year over a third of the total EU population suffers from mental disorders. The true size of "disorders of the brain" including neurological disorders is even considerably larger. Disorders of the brain are the largest contributor to the all cause morbidity burden as measured by DALY in the EU. No indications for increasing overall rates of mental disorders were found nor of improved care and treatment since 2005; less than one third of all cases receive any treatment, suggesting a considerable level of unmet needs. We conclude that the true size and burden of disorders of the brain in the EU was significantly underestimated in the past. Concerted priority action is needed at all levels, including substantially increased funding for basic, clinical and public health research in order to identify better strategies for improved prevention and treatment for disorders of the brain as the core health challenge of the 21st century.

  • 65248.
    Witter, Jan-Moritz
    et al.
    Jönköping University, Jönköping International Business School.
    Sabathier, Thomas
    Jönköping University, Jönköping International Business School.
    Branding of two-sided online marketplaces: An integrative model to comprehend the reciprocity within vlaue creation and branding of two-sided online marketplaces2017Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Online marketplaces constitute one of the most successful business innovations of

    the Web 2.0. Nonetheless so far no branding theory has been connected to the topic of two-sided online marketplaces. This might be due to the high complexity and reciprocity of their value creation which however needs to be in order to apply any marketing and branding strategies.

     

    Purpose:       Therefore, the purpose is to understand and clarify the value creation processes of two-sided online marketplaces and develop branding theory based on the findings thereof.

     

    Method:        Within this thesis we conducted qualitative research.  The study is built on semi-structured interviews with 15 respondents that have used various two-sided online marketplaces either as sellers and buyers.

     

    Conclusion: In order to understand the various variables of two-sided online marketplaces business model, we have identified, conceptualized and extended an integrative model to manage and brand their value. With the knowledge resulting from our literature review we built a model illustrating all pillars which influence value creation and thus brand perception and extended this model with the results of our own research. We have identified that while user behavior and preferences generally remain heterogeneous, commonalities such as social influences and convenience stick out most often for both user sides. Both pillars have barely been covered by research, which solely focused on network effects, price allocation and trust.

  • 65249.
    Witterblad, Mikael
    Umeå University, Faculty of Social Sciences, Economics.
    Essays on redistribution and local public expenditures2008Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis consists of a summary and four papers. The first two papers are theoretical contributions within the area of optimal taxation and public expenditures under asymmetric information between the government and the private sector, and the last two are empirical contributions to the literature on local public expenditures.

    Paper [I] concerns the optimal use of publicly provided private goods in an economy with equilibrium unemployment. The paper points out that imperfect competition in the labor market gives rise to additional policy incentives associated with the self-selection constraint, which motivates adjustments in the public provision of private goods. It also addresses employment related motives behind publicly provided private goods.

    Paper [II] addresses optimal income and commodity taxation in a dynamic economy, where used durable goods are subject to second-hand trade. In our framework, the government is unable to directly control second-hand transactions via commodity taxation. We show how the appearance of a second-hand market affects the use of commodity taxation on the new durable goods as well as the use of income taxation.

    Paper [III] relates the existence and size of the flypaper effect to observable municipal characteristics. The analysis is based on a political economy model, which implies that the effect of a change in the tax base on the majority voter's tax share will be crucial for finding a flypaper effect. The empirical part is based on Swedish data on municipal expenditures and revenues for the period 1996-2004. The results show that the size of the flypaper effect varies among municipalities depending on the relative composition of grant and tax base.

    In Paper [IV], the composition of municipal expenditures in Sweden is analyzed by estimating a demand system for local public services, in which tax revenue collection is treated as endogenous. The estimation is based on the QAIDS specification and uses panel data for the period 1998-2005 and for six local public services. The results show that the point estimates of the income elasticities are positive (with one exception), whereas the point estimates of the own-price elasticities are negative and less than one.

  • 65250.
    Witterblad, Mikael
    Umeå University, Faculty of Social Sciences, Department of Economics.
    Income heterogeneity and the flypaper effectManuscript (preprint) (Other academic)
    Abstract [en]

    The purpose of this paper is to analyze the determinants of the local public expenditures and, in particular, try to explain the so called ’flypaper effect’. The analysis uses a political economy model to relate the existence and size of the flypaper effect to observable municipal characteristics such as the average tax base, income dispersion and whether or not a change in the average tax base affects the tax share of the majority voter. The empirical part of the study is based on Swedish data on municipal expenditures and revenues for the period 1996-2004. The results show that the size of the flypaper effect varies among municipalities depending on the relative composition of grant and tax base.

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