| 1. |
- Greve, Jan, 1951-, et al.
(författare)
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The impact of society on management control systems
- 2017
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Ingår i: Scandinavian Journal of Management. - : Elsevier. - 0956-5221 .- 1873-3387. ; 33:4, s. 253-266
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this study is to investigate whether certain configurations of management controls dominate in certain societies (socio-cultural contexts) and whether the effectiveness of a given archetype of management control systems (MCSs) varies depending on the socio-cultural setting the society in which it operates. The study focuses on three socio-cultural groups and the corresponding institutional contexts (an Anglo-Saxon group, a Central European group, and a Northern European group) and three MCS archetypes (delegated bureaucratic control, delegated output control, and programmable output control). We use unique data from a cross-national, interview-based survey encompassing 610 strategic business units from nine countries (seven European countries plus Canada and Australia). The idea that firms tend to adapt MCSs to the socio-cultural context does not gain empirical support in this study. No significant differences in the distribution of MCSs between the three socio-cultural groups are noted. However, we do find that programmable output control has a more positive impact on effectiveness in Anglo-Saxon cultures, while delegated output control has a more positive impact on effectiveness in Northern Europe. Taken together these findings indicate that distinct differences between societies make a particular MCS design more appropriate in a given society, but where such differences are not dramatic (as in the present case), multiple MCS designs can be found in the same society.
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| 2. |
- Elbe, Jörgen, et al.
(författare)
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The destination-management organisation and the integrative destination-marketing process
- 2009
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Ingår i: The international journal of tourism research. - : Wiley. - 1099-2340 .- 1522-1970. ; 11:3, s. 283-296
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Tidskriftsartikel (refereegranskat)abstract
- A main function of destination-management organisations (DMOs) is that of being responsible for marketing their destinations. Many destinations involve stakeholders of different kinds. DMOs often have modest resources, and this creates a challenge: how should the DMO manage their marketing activities and achieve an outcome that benefits both the individual stakeholder and the destination? This study describes how DMOs can mobilise resources among the stakeholders and identifies the processes leading to integrated destination marketing. Basing our conclusions on a case study, we find that DMOs need to develop both pragmatic and moral legitimacy in order to develop integrated destination marketing.
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| 3. |
- Werr, Andreas, et al.
(författare)
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Gaining External Knowledge : boundaries in managers' knowledge relations
- 2009
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Ingår i: Journal of Knowledge Management. - : Emerald Group. - 1367-3270 .- 1758-7484. ; 13:6, s. 448-463
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to investigate interorganizational knowledge exchange from the perspective of the individual manager/professional. The paper aims to study the kinds of relationships managers/professionals in SMEs are involved in and the way in which they construct boundaries within and around these interorganizational relationships enabling and hindering knowledge acquisition.Design/methodology/approach – The paper is based on 31 interviews with managers and professionals in seven SMEs. Interviews focused on the interorganizational relationships they viewed as important sources of knowledge for themselves and their organizations.Findings – The study shows that managers/professionals gain vital knowledge from far more interorganizational relationships than those formally designed for knowledge acquisition. The most important sources of knowledge were relationships with suppliers and customers. The study also identifies five boundary dimensions – interests, interpretive frameworks, trust, private/organizational and priority – which respondents use in constructing boundaries within and around the relationships. These boundary dimensions represent important conditions for knowledge acquisition through the relationship.Research limitations/implications – The five boundary dimensions are generated based on a sample of SMEs in Sweden. They must thus be regarded as provisional and need to be validated in further research including larger organizations in different cultural contexts. Future studies should also focus on the dynamics of the boundaries and their interrelations as relationships evolve.Originality/value – This paper adds to research on interorganizational knowledge acquisition by taking an individual level perspective and identifying boundary dimensions through which the relationships and their knowledge flows are shaped.
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| 4. |
- Melén Hånell, Sara, et al.
(författare)
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Pursuing Innovation : An Investigation of the Foreign Business Relationships of Swedish SMEs
- 2018
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Ingår i: British Journal of Management. - : WILEY. - 1045-3172 .- 1467-8551. ; 29:4, s. 817-834
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this study is to contribute to the international business field and research on the innovativeness of international SMEs, by addressing the following research question: To what extent and under which circumstances does relationship connectedness affect perceived innovativeness in international SMEs? To answer this question, the authors create a model that examines the mediating effects of two types of foreign business relationship strategies: relationship differentiation and relationship investments. In order to create this model, the authors draw upon behavioural internationalization process theory, network theory and research into SMEs. The findings reveal that relationship investments mediate the effect relationship connectedness has on perceived innovativeness. This study contributes to research about the innovativeness of international SMEs by showing that being connected to resources in the network is not, in itself, a guarantee of becoming or remaining innovative in foreign markets.
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| 5. |
- Tolstoy, Daniel, et al.
(författare)
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Customer reference marketing in internationalizing SMEs : a service perspective
- 2022
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Ingår i: Journal of business & industrial marketing. - : Emerald Group Publishing Limited. - 0885-8624 .- 2052-1189. ; 37:13, s. 94-105
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to create a model that compares the effects of product content differentiation and service content differentiation on small- and medium-sized enterprises' (SMEs) perceived importance of customer reference marketing in foreign markets. Design/methodology/approach A theoretical model is developed and tested through multiple regression and mediation analysis, on an effective sample of 188 Swedish SMEs. Findings The results show that foreign market business assignments characterized by differentiated services make companies relatively more dependent on relationship learning and customer reference marketing. By contrast, situations of differentiated product content correlate negatively with customer reference marketing. Practical implications Reference customers can function as vehicles for international expansion when marketing offerings are complex. The findings imply that in service settings, SMEs need to maintain learning regimes with foreign market customers to effectively use them as references to win new business. Originality/value The study applies a service perspective to explain the contingencies of customer reference marketing, particularly in international business settings. The study contributes to international small business literature and research focusing on service-firm internationalization by explaining the marketing mechanisms at play in the internationalization of SMEs. In so doing, the findings can enrich relationship and network perspectives of internationalization and add a missing link to studies on networking and internationalization.
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| 6. |
- Strannegård, Lars, et al.
(författare)
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Unstable Identities: Stable Unsustainability
- 2010
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Ingår i: Sustainable Development. - : Wiley InterScience. - 0968-0802 .- 1099-1719. ; 18:3, s. 119-122
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Tidskriftsartikel (refereegranskat)abstract
- The identity concept has emerged as a key analytical concept in the social sciences in the past decades. In both scientifi c accounts and everyday use, the identity concept has tradi- tionally been seen as something that individuals possess. This view has however been heavily criticized by a social identity strand of social science, where identity is a matter of a negotiation where different social roles are learned in relations with others. The relational view of identities creates some serious problems for the sustainability challenge. In a world of relational identities, individuals are engaged in identity-creating interactions every day. Key problems are that the interactions, in urban environments, are highly commercialized; consumption cues are emotionally based and speak to our senses, and outnumber the competing cues several times over. Sustainable lifestyles are thus very fragile.
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| 7. |
- Malmi, Teemu, et al.
(författare)
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Culture and management control interdependence : An analysis of control choices that complement the delegation of authority in Western cultural regions
- 2020
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Ingår i: Accounting, Organizations and Society. - : Elsevier Ltd. - 0361-3682 .- 1873-6289.
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Tidskriftsartikel (refereegranskat)abstract
- This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly determined, holds in different cultural regions. Drawing on prior literature, we hypothesise that the MC practices that operate as a complement to delegation vary depending on societal values and preferences, and that MC practices other than incentive contracting will complement delegation in firms in non-Anglo cultural regions. Using data collected from 584 strategic business units across three Western cultural regions (Anglo, Germanic, Nordic), our results show that the interdependence between delegation and incentive contracting is confined to Anglo firms. In the Nordic and Germanic regions, we find that strategic and action planning participation operate as a complement to delegation, while delegation is also complemented by manager selection in Nordic firms. Overall, our study demonstrates that cultural values and preferences significantly influence MC interdependence, and suggests that caution needs to be taken in making cross-cultural generalisations about the complementarity of MC practices.
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| 8. |
- Carrington, Thomas, et al.
(författare)
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The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession
- 2019
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Ingår i: Contemporary Accounting Research. - : John Wiley & Sons. - 0823-9150 .- 1911-3846. ; 36:2, s. 1077-1097
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Tidskriftsartikel (refereegranskat)abstract
- Based on an analysis of questionnaire data from a large sample of certified auditors, this study examines how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of (primarily) single member companies, that is, limited liability companies with a single owner who typically is also the only employee of the company. We show that these two groups of auditors differ in the extent to which they hold certain values important (i.e., show compliance) and in the closeness with which these values are held within each group of auditors (i.e., show convergence). Our results also demonstrate that the type of client predominately served by an auditor is relevant for explaining variation in professional values both within and between organizational contexts. In addition, we offer a new theoretical approach to classifying auditors, and analyzing their commitment to core values of the profession. We analyze commitment to values via both compliance and convergence, two often overlooked aspects of conformity to value commitments in professions.
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| 9. |
- Özbek, Nurgül, et al.
(författare)
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Exploring different responses to mimetic pressures : an institutional theory perspective on e-commerce adoption of an internationalizing retail SME
- 2022
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Ingår i: International Review of Retail Distribution & Consumer Research. - : Taylor & Francis Group. - 0959-3969 .- 1466-4402. ; , s. 1-19
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this article is to explore how mimetic pressures affect an internationalizing small- and medium-sized enterprise’s adoption of e-commerce in the retail business, and by so doing generating insights into the different available responses to such pressures. A single, qualitative case study research design is employed to conduct an in-depth analysis of a retail SME. The data shows evidence of mimetic pressures that are perceived by the retailer. A trajectory of organizational responses to these pressures are identified by examining the changes that the investigated retailer made in its organization. By probing deeper into retail SMEs’ decisions to use e-commerce as a vehicle for international growth, this article contributes to extending the understanding of how internationalizing retail SMEs can respond to mimetic pressures and adopt e-commerce strategies that provide a fit with their business models. One empirical case provides limited possibilities for generalization. Further studies that can enhance the understanding of retailers’ various responses to mimetic pressures of e-commerce in different contexts are therefore suggested.
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| 10. |
- Strannegård, Lars, et al.
(författare)
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Ohållbar design
- 2009
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Ingår i: Research Design Journal. - Stockholm : Stiftelsen Svensk Industridesign (SVID). - 2000-639X .- 2000-3080. ; 1:1, s. 15-19
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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