| 1. |
- Collin, Sven-Olof Yrjö, 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 : Brunel University. - 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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| 2. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Auditors' professional and organizational identities and commercialization in audit firms
- 2018
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Ingår i: Accounting, Auditing & Accountability Journal. - : Emerald Group Publishing Limited. - 1368-0668 .- 1758-4205 .- 0951-3574. ; 31:2, s. 374-399
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to explain how auditors' professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-a-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of organizational professionalism. The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm's process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors' identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.
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| 3. |
- Ellegård, Lina Maria, et al.
(författare)
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Limited Consequences of a Transition From Activity-Based Financing to Budgeting : Four Reasons Why According to Swedish Hospital Managers
- 2019
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Ingår i: Inquiry: The Journal of Health Care Organization, Provision and Financing. - : SAGE Publications. - 0046-9580 .- 1945-7243. ; 56
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Tidskriftsartikel (refereegranskat)abstract
- Activity-based financing (ABF) and global budgeting are two common reimbursement models in hospital care that embody different incentives for cost containment and quality. The purpose of this study was to explore and describe perceptions from the provider perspective about how and why replacing variable ABF by global budgets affects daily operations and provided services. The study setting is a large Swedish county council that went from traditional budgeting to an ABF system and then back again in the period 2005-2012. Based on semistructured interviews with midlevel managers and analysis of administrative data, we conclude that the transition back from ABF to budgeting has had limited consequences and suggest 4 reasons why: (1) Midlevel managers dampen effects of changes in the external control; (2) the actual design of the different reimbursement models differed from the textbook design; (3) the purchasing body's use of other management controls did not change; (4) incentives bypassing the purchasing body's controls dampened the consequences. The study highlights the challenges associated with improvement strategies that rely exclusively on budget system changes within traditional tax-funded and politically managed health care systems.
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| 4. |
- Dackehag, Margareta, et al.
(författare)
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Competition, Capitation, and Coding : Do Public Primary Care Providers Respond to Increased Competition?
- 2019
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Ingår i: CESifo Economic Studies. - : Oxford University Press. - 1610-241X .- 1612-7501. ; 65:4, s. 402-423
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Tidskriftsartikel (refereegranskat)abstract
- The case for competition in health-care markets rests on economic models in which providers seek to maximize profits. However, little is known regarding how public health-care providers, who might not have a profit motive, react to increased competition from private providers. This study considers the heterogeneous effects of a primary health-care reform in a Swedish region that considerably loosened entry restrictions and increased patients' freedom of choice, thus enabling increased competition. Our difference-in-differences analysis contrasts local markets that were affected by both entry and choice with local monopoly markets, which were unaffected by the reforms. Using detailed administrative data on all visits to public health centers in 2008-2011, we find that providers in markets with increasing competition registered more diagnoses in an administrative database, thus increasing their reimbursement per patient. Although the economic significance of the effect is small, the result suggests that public providers are indeed sensitive to competition.
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| 5. |
- Ellegård, Lina Maria
(författare)
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Effects of pay-for-performance on prescription of hypertension drugs among public and private primary care providers in Sweden
- 2020
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Ingår i: International Journal of Health Economics and Management. - : Springer Science + Business Media. - 2199-9023 .- 2199-9031. ; 20:3, s. 215-228
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Tidskriftsartikel (refereegranskat)abstract
- This study exploits policy reforms in Swedish primary care to examine the effect of pay-for-performance (P4P) on compliance with hypertension drug guidelines among public and private health care providers. Using provider-level outcome data for 2005–2013 from the Swedish Prescription Register, providers in regions using P4P were compared to providers in other regions in a difference-in-differences analysis. The results indicate that P4P improved guideline compliance regarding prescription of angiotensin converting enzyme inhibitors and angiotensin receptor blockers. The effect was mainly driven by private providers, suggesting that policy makers should take ownership into account when designing incentives for health care providers.
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| 6. |
- During, Roel, et al.
(författare)
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Research background, theoretical framework, and methodologies for social entrepreneurship
- 2018. - 1
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Ingår i: Social entrepreneurship and social innovation. - London : Routledge. - 9780367585747 - 9781351239028 ; , s. 13-23:1, s. 13-23
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Bokkapitel (refereegranskat)abstract
- The Enabling the Flourishing and Evolution of Social Entrepreneurship for Innovative and Inclusive Societies (EFESEIIS) project addressed several Innovation Union priorities on smart, sustainable and inclusive growth, which shows that it is serious about drawing up a wide range of policies relating to social entrepreneurship. European policy has focused on the related concept of social innovation. Since social entrepreneurship is a relatively new phenomenon, building both a partnership and a methodology required a great deal of attention. The cooperative methodology employed by the partnership inspired controversy, consensus, and ambivalence. European welfare systems play an important role in improving the living conditions of its citizens, most notably in the areas of childcare, health prevention services, employment services, and benefits for the elderly. The chapter discusses some ambivalences, divergences, convergences, and unifying concepts. From a methodological point of view, the EFESEIIS project is full of interesting tensions and ambivalences.
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| 7. |
- Ponomareva, Yuliya, et al.
(författare)
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Organizational discretion, board control, and shareholder wealth : A contingency perspective
- 2019
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Ingår i: Corporate governance. - : John Wiley & Sons. - 0964-8410 .- 1467-8683. ; 27:4, s. 248-260
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Tidskriftsartikel (refereegranskat)abstract
- Research Question/Issue How does organizational context influence the impact of board control over managerial decisions on shareholder wealth? Research Findings/Insights We introduce a new theoretical concept-organizational discretion-to characterize the upper limit of managers' latitude of actions presented by their organizational context and propose that it moderates the impact of board control on shareholder wealth. Specifically, we first argue that strategic control by boards over managerial decisions reduces managers' latitude of actions and leads to trade-offs between the containment of managerial opportunism and the pursuit of strategic opportunities, which consequently influence the relationship between strategic control and shareholder wealth. We then suggest that the trade-offs incurred by strategic control over managerial decisions are more prominent in firms with high organizational discretion. Because of the trade-offs, we propose that boards are likely to decide whether to rely more on strategic control or financial control in internal corporate governance based on their firms' level of organizational discretion. Theoretical/Academic Implications By introducing the concept of organizational discretion and highlighting the trade-offs caused by boards' strategic control over managerial decisions, we advance a contingency perspective to enhance the understanding about the impact of board control on shareholder wealth. It also bridges the strategic management and corporate governance research on managerial discretion that has largely evolved separately in the literature. Practitioner/Policy Implications Boards should attend to the trade-offs between the containment of managerial opportunism and the pursuit of strategic opportunities when exercising strategic control over managerial decisions. Moreover, considering the trade-offs involved, boards should carefully design and implement internal corporate governance mechanisms based on their firms' level of organizational discretion.
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| 8. |
- Fredin, Sabrina, et al.
(författare)
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Entrepreneurial ecosystems : towards a systemic approach to entrepreneurship?
- 2020
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Ingår i: Geografisk Tidsskrift. - : Informa UK Limited. - 0016-7223 .- 1903-2471. ; 120:2, s. 87-97
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Tidskriftsartikel (refereegranskat)abstract
- Despite its relative newness, entrepreneurial ecosystems (EEs) have attracted much attention from research and policy but they are recognized to be largely untheorized. It is claimed that one aspect which distinguishes the EE perspective from other perspectives related to business environments is its systemic approach; however, much of the systemic approach still needs to be investigated. The aim of this paper is therefore to investigate how the systemic and complex approach of EEs can be theoretically strengthened. We do this by investigating what values complex adaptive system theory holds for advancing the EE perspective. We highlight four propositions which are of particular importance for strengthening the systemic approach of EE: spatial and component boundaries of the system; self-governance; the relational dimension between system components and the system; and the evolution of the system. We propose that boundaries should be seen as a natural part of the system, that a complex system is too complex to capture all components and all interactions, and that studying only individual activities will not enable us to fully understand the system’s behaviour.
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| 9. |
- Almqvist, Roland, et al.
(författare)
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Public sector governance and accountability
- 2013
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 24:7-8, s. 479-487
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 10. |
- Argento, Daniela, et al.
(författare)
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Reliance on the internal auditors’ work : experiences of Swedish external auditors
- 2018
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Ingår i: Journal of Management Control. - : Springer. - 2191-4761 .- 2191-477X. ; 29:3-4, s. 295-325
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Tidskriftsartikel (refereegranskat)abstract
- 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).
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