| 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. |
- 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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| 3. |
- 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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| 4. |
- Smith, Elin, et al.
(författare)
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Stages of PPP and principal–agent conflicts : the Swedish water and sewerage sector
- 2018
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Ingår i: Public Performance & Management Review. - : Taylor & Francis. - 1530-9576 .- 1557-9271. ; 41:1, s. 100-129
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Tidskriftsartikel (refereegranskat)abstract
- The focus of this article is on public–private partnerships (PPPs). The aim is to both theoretically and empirically illustrate PPP agency problems in four PPP stages, as well as to identify potentially relevant solutions to the agency problems. The study employed a longitudinal case study of one PPP in a municipality in southern Sweden. Through an analysis based on interviews, observations, and documents, the study illustrates a number of agency problems faced by PPPs and highlights the importance of resource allocation, stakeholder management, and the creation of a common identity in reducing these problems.
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| 5. |
- Umans, Timurs, 1981-
(författare)
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Ethnic identity, power, and communication in top management teams
- 2008
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Ingår i: Baltic Journal of Management. - : Emerald. - 1746-5265 .- 1746-5273. ; 3:2, s. 159-173
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - The purpose of this paper is to explore the "black box" of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia.Design/methodology/approach - The study relies on case studies of two multinational companies operating in Latvia.Findings - The findings suggest that ethnic diversity in TMTs leads to more informal and open communication in the teams, but has no clear influence on power distribution in the teams. The results highlight the importance of studying variables that could moderate the effects of ethnic diversity on communication and power distribution; throughout the study, these variables were identified as, but not limited to, environment and shared goals.Originality/value - This paper uses case studies to explore the black box of team processes, and proposes an alternative operationalization of cultural diversity, measured as ethnic diversity. It also advocates an alternative conceptualization of TMTs expressed in terms of decision-making power. The paper's major contribution is its opening up and exploration of team processes, usually avoided by researchers because of their assumed complexity. Moreover, the study contributes to TMT studies by presenting the Latvian environment as a unique research locus where ethnic identities are rich and various.
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| 6. |
- Umans, Timurs, 1981-
(författare)
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Research angles on cultural diversity in top management teams
- 2009
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Ingår i: Problems & Perspectives in Management. - : Business Perspectives. - 1727-7051 .- 1810-5467. ; 7:1, s. 90-105
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Tidskriftsartikel (refereegranskat)abstract
- Article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilized within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualization of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods, as well as conceptualization and measurement of culture. The key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalization of culture and exploration of the black-box of team processes.
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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. |
- Broberg, Pernilla, et al.
(författare)
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Auditors’ professional and organisational identities and perceived commercialisation in audit firms
- 2014
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Konferensbidrag (refereegranskat)abstract
- Purpose:The purpose of this paper is to explain how professional and organisational identities influence auditors’ perception of commercialisation in audit firms.Design/methodology/approach:The paper is based on a survey distributed to 3588 members of FAR, the professional institute for authorized public accountants, approved public accountants and other highly qualified professionals in the accountancy sector in Sweden, and answered by 374 of the professionals surveyed.Findings:Findings of the study indicate that commercialisation in audit firms is a three- dimensional construct consisting of market-, customer- and firm process orientations. The results of the study show that the stronger the auditors’ organisational identity, the more influence it has on auditors’ perception of all three dimensions of the increasing commercialisation of their firm. The increasing strength of that professional identity is shown to be reflected in the perception of their firm to be firm process oriented, while no effect is shown on the other two dimensions of commercialisation (market and customer orientations orientations).Originality/value:The paper presents a new conceptualisation and set of measures of audit firms’ commercialisation and shows how professional and organisational identities influence perception.
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| 9. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Balance between auditing and marketing : an explorative study
- 2013
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Ingår i: Journal of International Accounting, Auditing and Taxation. - : Elsevier BV. - 1061-9518 .- 1879-1603. ; 22:1, s. 57-70
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Tidskriftsartikel (refereegranskat)abstract
- This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 711 auditors in Sweden. The findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as approved or authorized auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as it used to. The findings of the study have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.
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| 10. |
- Ponomareva, Yuliya, 1988-, et al.
(författare)
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Family firm identities and firm outcomes : a corporate governance bundles perspective
- 2019. - 1
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Ingår i: The Palgrave handbook of heterogeneity among family firms. - Cham : Palgrave Macmillan. - 9783319776767 - 9783319776750 ; , s. 89-114
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Bokkapitel (refereegranskat)abstract
- We address the issue of family firm heterogeneity and its implications for corporate governance and firm outcomes. We apply social identity theory to differentiate between clan and financial family firm identities and to explain how the domination of each identity leads to distinct governance needs and choices. We propose that family firms dominated by a clan identity will employ a unified bundle of internal corporate governance mechanisms, enhancing non-financial performance outcomes. A financial family firm identity will, on the other hand, result in implementation of a dispersed corporate governance bundle, enhancing the firm’s financial outcomes.
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