| 1. |
- Argento, Daniela, et al.
(författare)
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The "externalisation" of local public service delivery : experience in Italy and Sweden
- 2010
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Ingår i: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
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Tidskriftsartikel (refereegranskat)abstract
- In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs.
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| 2. |
- Collin, Sven-Olof, 1957-, et al.
(författare)
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Democracy and private property : governance of a three-party public-private partnership
- 2008
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Ingår i: Public Organization Review. - 1566-7170 .- 1573-7098. ; 8:1, s. 53-68
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Tidskriftsartikel (refereegranskat)abstract
- This paper contributes to the study of efficient governance of public– private partnerships (PPPs) through an inductive comparative case study of three riding schools in Sweden. Each school is a three-party PPP between a private firm, a democratic nonprofit association, and a municipality. The results indicate that efficient PPPs mixing private, collective, and communal interests can be established through an adaptive governance strategy. The private firm can shield the democratic association from market influence through adapting to market conditions; the municipality can create a governance strategy; and the democratic association can focus on providing riding services and fostering democratic governance.
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| 3. |
- Collin, Sven-Olof, et al.
(författare)
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Turnover and heterogeneity in top management networks : a demographic analysis of two Swedish business groups
- 2008
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Ingår i: International Journal of Business Science and Applied Management. - Newcastle upon Tyne, UK : International Journal of Business Science and Applied Management. - 1753-0296. ; 3:3, s. 31-55
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Tidskriftsartikel (refereegranskat)abstract
- A theory based on the demography of top management teams is used to explain membership turnover in two Swedish business groups, network analysis being used to define group membership. The results suggest these business groups possess a combination of financial and industrial experience as a group resource and the socialising strategy of control as a force counteracting the conflict-producing force of heterogeneity. An organisational demographic perspective focusing on opposing forces of heterogeneity and homogeneity is developed. It is shown that the perspective can be applied both to formal organisations and to informal ones such as networks.
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| 4. |
- Umans, Timurs, 1981-, et al.
(författare)
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Ethnic and gender diversity, process and performance in groups of business students in Sweden
- 2008
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Ingår i: Intercultural Education. - : Taylor & Francis. - 1467-5986 .- 1469-8439. ; 19:3, s. 243-254
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Tidskriftsartikel (refereegranskat)abstract
- This article investigates the complex interrelation between ethnic and gender diversity, process and performance among groups of business students. The article is based on an empirical survey of business students working on a complex assignment in groups of two to five in a small Swedish university. The results indicate that gender diversity leads to positive group outcomes, while ethnic diversity appears to create negative group outcomes. Intervening process variables, such as group communication, conflict and effectiveness in problem solving, were not found to be influenced by diversity, or to influence group outcomes. While the non-influence of intervening variables can probably be explained by methodological difficulties, the negative outcome for ethnic diversity indicates a need to help students better manage ethnic diversity in order to reap its benefits.
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| 5. |
- Ahlberg, Jenny, et al.
(författare)
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Audit firm adaption to expected deregulation of statutory auditing : The Swedish case
- 2010
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Konferensbidrag (refereegranskat)abstract
- In 2008 there was an expectation that the statutory audit would be abolished in Sweden within a few years. We surveyed audit firms in April 2009 in order to observe their strategic actions when facing this expected major deregulation of their market. We found that the firms appeared to be rather slow in strategic change, one reason being the presence of a strong profession; another, more speculative, reason being their belief in their strong auditing product and brand name; and a third reason being their present client base who needed to satisfy their major stakeholders, such as the state and the banks, through the audit. The agents of change, if any, appeared to be the audit chain firm and the firm partners.
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| 6. |
- Ahlberg, Jenny, et al.
(författare)
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Nepotism – the Essence of Family Business
- 2013
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Ingår i: Ownership, Governance, and Value in Family Firms. - 9783906541327 ; , s. 94-
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 7. |
- Andréasson, Emmeli, et al.
(författare)
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Uppdragsbrevet : en papperstiger
- 2013
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Ingår i: Balans. - : FAR. - 0346-8208.
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Tidskriftsartikel (populärvet., debatt m.m.)
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| 8. |
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| 9. |
- Blank, Veronica, et al.
(författare)
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Explaining Municipal Audit Costs : Considering the Principal
- 2009
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Rapport (populärvet., debatt m.m.)abstract
- Studies of audit fees have focused on the audit market and on the organisational costs related to the production of audit. Audit is, however, an activity that is oriented towards the principal of the organisation, and could therefore be expected to vary according to the relationship between the agent and the principal, and vary according to the organisation of the principal. This is the governance issue of auditing. We hypothesize that audit fees are used mainly as a signalling device by agents and as a means of reducing conflict among agents when communicating to principals, be they citizen, the mass media or interest group. The model is tested on data from Swedish municipalities, thus extending the study of audit fees to political organisations. The test results supported the ordinary propositions of organisation and markets, as well as the proposition of the principal, thus suggesting that audit could be managed without managing auditors.
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| 10. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
- 2011
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Ingår i: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
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Tidskriftsartikel (refereegranskat)abstract
- Positive accounting theory and institutional theory are used inconjunction in order to explain accounting choice. The theory is applied onIAS 36 (impairment of assets), and tested on a sample of listed Swedishcorporations. We find that the choice is mainly induced by agency and generalbusiness factors and to a slighter degree by institutional factors. Especially, wefind that institutional influence will be stronger when it is in the interest ofimportant stakeholders; that impairments can be used as a mean of signallingtrust to absent owners and that the institutional element of tradition cannot betested separately from the agency element of opportunism.
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