| 1. |
- Ahlström, Petter, 1970-
(författare)
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Strategier och styrsystem för seniorboendemarknaden
- 2008
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Den demografiska utvecklingen i Sverige går mot en befolkningssammansättning med allt högre medelålder. Prognosen tyder på att nästan var fjärde svensk år 2025 kommer vara 65 år eller äldre. Många av dessa individer har en aktiv, frisk och relativt lång ålderdom framför sig. Studier har visat att morgondagens seniorer är en relativt välbeställd grupp med höga krav och stora förväntningar på ålderdomen och det framtida boendet. Allt detta innebär en utmaning för samhället där nödvändiga prioriteringar kan leda till att individen måste ta ett större ansvar och eget initiativ för boende och omvårdnadstjänster gentemot tidigare. I avhandlingen (”studien”) har seniorboendekonceptet med integrerade service-, vård- och omsorgstjänster studerats särskilt. Seniorboenden är ett marknadssegment med kraftig tillväxt under 2000-talet. Antalet seniorbostäder i Sverige har ökat från ca 10 000 år 2000 till ca 28 000 år 2007. Det som karaktäriserar konceptet är att boendet och de anslutande tjänsterna har anpassats och särskilt utformats för ett liv i åldrande.Studien rapporteras i form av en monografi bestående av två olika delstudier. Forskningsfrågan som varit vägledande för den första delstudien är ”Vad skapar en stark marknadsposition för en aktör på seniorbostadsmarknaden med integrerad service, vård och omsorg?”. Forskningsfrågan i den andra delstudien är ”Vilka produktionsstrategier och styrsystem går att identifiera hos några av de mest framgångsrika konceptbyggarna?”. Den andra delstudien utgår från den första delstudiens resultat. Forskningen, som har bedrivits som en explorativ fältstudie, har pågått under perioden 2002-2008. Mätinstrumentet har bestått av fasta intervjufrågor med öppna svarsalternativ. De underliggande intervjuerna har tillsammans med sekundärdata presenterats i ett antal fallbeskrivningar. I studien har ett antal framgångsrika, såväl svenska som nordamerikanska, aktörer medverkat. Den första delstudien har analyserats utifrån en föreställningsram som byggts upp kring begreppen omgivning, strategi, resurs, tjänstekoncept och konkurrenskraft. Resultaten har formulerats i ett antal strategiska vägval vilka sammanfattats i begreppen differentiering, fokus, integration, samverkan, kontroll, verksamhetsutveckling, kärnkompetens och resurser. Det har kunnat påvisas att framgångsrika aktörer följer den differentieringsstrategi om Porter (1980) definierat. Vidare har en affärsstrategisk typologi över aktörer på seniorboendemarknaden formulerats. Den första delstudiens slutsatser har formulerats i fyra strategiska idealtyper: förvaltare, konceptbyggare, entreprenörer och idealister.Utgångspunkten i den andra delstudien, som bl.a. hämtats i Nilssons och Rapps (2005) teoretiska ramverk, har varit idealtypen konceptbyggare. Med vissa kompletteringar har detta ramverk nyttjats och utvecklats för att beskriva och analysera orsakssambanden kring strategisk kongruens och integrerad styrning. Kompletteringar och justeringar har skett för att även omfatta strategier och styrsystem för bygg- och tjänsteproduktion. Föreställningsramen har, utifrån den erfarenhet som erhållits vid analysen av insamlad data, justerats. Justeringen har bestått i klassificeringsdimensionerna IT, organisationskultur och värdegrund. I studien, som bl.a. består av fallbeskrivning och analys av konceptbyggare, har framkommit att de konceptbyggare som nått framgång också har lyckats uppnå strategisk kongruens och integrerad styrning. Studien har bl.a. kunnat påvisa vad betydelsen av boendets fysiska planering innebär för möjligheten att bedriva tjänsteproduktion. Studien har bl.a. visat att nordamerikanska konceptbyggare har en hög grad av samstämmighet mellan strategi och styrsystem. Samstämmigheten kan sammanfattas i marknadskännedom, tydlig verksamhetsidé, branscherfarenhet, insikt om skalfördelar via klustring, organisatorisk småskalighet, känsla för värdeskapande, målinriktning, långtgående befogenheter och delegerat ansvar, värdestyrd verksamhet och en väl utvecklad organisationskultur. De nordamerikanska konceptbyggarna har definierat sina verksamheter som hotellverksamhet för seniorer vilket innebär att de boende blivit kunder och de äldre i allmänhet betraktas som en tillgång.
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| 2. |
- Arwinge, Olof, 1971-
(författare)
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Internal Control in the Financial Sector : A Longitudinal Case Study of an Insurance Company
- 2014
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis comprises of an initial summary of Study I which is my licentiate thesis in business administration. Study I is a literature study on internal control. Thereafter follows Study II which is a case study of Swedish insurance organization. The case study adopts a contingency perspective and attempts to find environmental and firm-level factors that influence the design, use and outcome of internal control. Study II is a longitudinal study that accounts for key internal-control developments that occurred between 2000-2010. This case study finds that there are two environmental influences that significantly affected internal-control design, use and outcome. They consist of environmental uncertainty and regulatory and supervisory forces. Their influences differ in nature but jointly they act to set boundaries and frame in-ternal-control design, use and outcome. There are two firm-level influences of governance structure and managerial attitudes that act jointly with strategy to affect the design, use and outcome of internal control. While environmental influences set boundaries and frame internal-control work, firm-level contingencies can effectively enable or disable internal-control effectiveness. These firm-level influences provide means and opportunities to internal-control work. My longitudinal research suggests that evolutionary steps have been taken regarding internal-control design and use. In sum these steps correspond to a shift in internal-control orientation and a transformation of practices where Folksam has been moving from a looser towards a tighter form of internal control, with greater transparency in operational risk management. Finally, based on the internal-control principles of the COSO framework I see that particular principles have been enhanced within the Folksam system of internal control. The components of these principles are the control environment, risk assessment and monitoring.
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| 3. |
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| 4. |
- Crawford, Jason, 1975-
(författare)
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Regulation's Influence on Risk Management and Management Control Systems in Banks
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation explores regulation’s influence on risk management and management control systems (MCS) in banks. The dissertation comprises of an introductory chapter, two published book chapters, one of which is an extensive literature review, and two working papers, presented at several European conferences. The overall objective of this dissertation is to explore how banks are responding to banking regulation in light of the 2007-08 financial crisis and what the implications of those responses are, particularly in relation to risk management and MCS, and their interactions. The overall research question is therefore: what influence does regulation have on risk management and management control systems in banks over time? The intended ambition is to contribute to existing knowledge on the relationship between bank regulation, risk management, and MCS by providing several practical and theoretical contributions. The dissertation employs an adapted theoretical framework and uses institutional theory and contingency theory to expose tensions between, the demands for uniformity residing in banking regulation, and the demands for uniqueness residing inside banks themselves as they seek to maintain control over the design and use of their organizational controls. The empirical material used in the longitudinal case study is gathered from a large European bank. The main findings of the dissertation are as follows. In Paper I, the findings show that banking regulation’s influence on risk management and management control is mixed, which in turn can influence risk management’s integration with MCS. The paper also finds that very little knowledge exists about regulation’s influence on risk management and MCS. In Paper II, the findings show that while regulatory influence in IT control has increased over time, banks continue to exercise significant influence over regulatory demands. In Paper III, the findings show how regulation’s influence varies considerably over time and that increased regulatory pressure can lead to a higher degree of integration between risk management and MCS across the three dimensions of integration. In Paper IV, the findings show how regulation’s influence is shaping the mental processes of management and employees, and can vary significantly based on several identified factors.
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| 5. |
- Cöster, Mathias, 1969-
(författare)
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The Digital Transformation of the Swedish Graphic Industry
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis examines how IT and the digitization of information have transformed the Swedish graphic industry. The debate concerning the productivity paradox, i.e. if investments in IT contribute to productivity growth, is one important starting point for the thesis. Previous research on this phenomenon has mainly used different types of statistical databases as empirical sources. In this thesis though, the graphic industry is instead studied from a mainly qualitative and historical process perspective. The empirical study is focused on describing the development of internal critical production processes in the graphic industry and its external markets. The aim is to show how innovations based upon IT have influenced the transformation of the Swedish graphic industry and if this has led to changes in productivity. Furthermore, to identify other significant effects and changes in the graphic industry’s markets that also has occurred as a result of the introduction of IT innovations.The process study shows that digitization of information flows in the graphic industry began in the 1970s, but the start of the development and use of digitized information happened in the early 1980s. Today almost all types of materials in the industry, for example text and pictures, have developed into a digital form and the information flows are hereby more or less totally digitized. The consequences from use of IT in production processes are identified here as different outcomes and effects. One conclusion drawn from the analysis is that investments and use of IT have positively influenced changes in productivity. The conclusion is based on the appearance of different automational effects, which in turn have had a positive influence on factors that may be a part of a productivity index. In addition to productivity, other mainly informational effects are also identified. These effects include increased capacity to handle and produce information, increased integration of customers in the production processes, increased physical quality in produced products, and options for management improvements in the production processes. The appearance of such effects indicates that it is not always the most obvious ones, such as productivity, that is of greatest significance when IT is implemented in the processes of an industry.Also the part of the study using an external perspective shows that IT innovations have had great influence on the graphic industry’s markets. The transformation of markets is analyzed through the use of the Innovation influence model, which is grounded in the Technological systems and Development blocks concepts. It shows that suppliers to graphic companies have played an important role in the IT innovation development process and they have thereby contributed to the ongoing transformation of the industry. Furthermore, IT innovations have been an important tool for graphic companies to handle different structural tensions they have experienced. The innovations introduced have thereby contributed to the development of new products, distribution channels, and markets. At the same time different products have disappeared and old markets contracted. These progresses have also been a result f the digitization of society. Altogether, this development has resulted in a transformation pressure that has come to greatly influence the industry. Because of this there today exist fewer but larger graphic and suppliers companies.Altogether the study shows that if a productivity paradox existed in the graphic industry, it is today to be considered as resolved. The pace in which the transformation of the industry, caused by IT innovations, has occurred has been extraordinary compared to previous developments. IT has become an unconditional part of the industry and society. Therefore it is of great importance to include several perspectives, e.g., internal process perspectives as well as external market perspectives, when discussing the value that might be derived from IT investments.
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| 6. |
- Imre, Özgün, 1985-
(författare)
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Adopting Information Systems Perspectives from Small Organizations
- 2017
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Why do organizations adopt information systems? Is it just because of financial reasons, of concerns for efficiency? Or is it due to external pressures, such as competitor pressure, that an organization adopts an information system?And, how does the adoption take place? Is it a linear process, or is the process one of conflicts? Does a specific person govern this process, or do we have multiple parties involved? What happens if these conflicts occur among those involved? How does the organization move on and achieve a successful information system adoption?By investigating two organizations, one international academic journal and one South American manufacturing company, this thesis aims to investigate the whys and hows of information system adoption, and aims to contribute to the discourse on information system adoptions in small organizations – an often underrepresented segment in information system adoption literature.By adopting different theoretical lenses throughout the five research papers included, this body of work suggests that even when seemingly simple, information system adoptions can become rather complex. The cases reveal that the role of information systems and issues related to information system adoptions are often not well thought-out in the early days of the organization. The actors’ understandings of adoption and consequences mature and the information systems become more intertwined.Common use of stakeholder theory introduces general stakeholders and their interaction with the focal organization. The cases reveal that the adoption process involves multiple actors, even within what would initially appear as a stakeholder, and that those actors can be in conflict with each other. These conflicts often lead to negotiations, and the cases reveal that these negotiations are opportunities of learning; the actors engage with the information system and with each other, gaining new knowledge about the issues at hand.The dissertation argues that there are various social worlds in information system adoptions, and various factors – ranging from organizational structure to social norms – that often affect why and how the organization undergoes an adoption process. The multiple power relations and divergent interests of stakeholders in these adoption processes, and how information systems affect other parts of the organization, reinforce the need for a well thought-out, flexible and reflexive approach to information system adoptions.
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| 7. |
- Kashyap, Shruti
(författare)
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Monsoon Paper Dragons : Transparency, Accountability, Risk, and Compliance in Banking Regulation and Practice
- 2020
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation explores the overall research question of how transparency- and accountability-driven post-crisis financial regulations within the European Union (EU) have influenced risk control and compliance in banks. The dissertation consists of five substantive chapters: an introductory synthesis; a published law journal article; two published book chapters, one of which is an extensive literature review; and one working paper that has previously been presented at multiple international conferences and is currently under review with a European journal in the field of accounting. In answering the call of the main research question, the dissertation adopts an interdisciplinary analytical framework that combines perspectives from law and the social sciences in the context of empirical material from Scandinavia and the EU. The analysis within the four individual papers and the introductory synthesis chapter follow a qualitative research design. They provide several complementary theoretical and empirical contributions to current research, the most important of which are summarized as follows: Theoretically, an adapted framework that harnesses theories of regulation, institutional theory, principal–agent theory, and legal positivism is used to analyze and explain practice and regulatory developments in the Swedish and international banking sector over a pre- and post- 2008 financial crisis period. Additionally, the concepts of transparency and accountability are explored over a similar period in the context of the regulation-practice nexus of banking in Sweden and the EU. Empirically, this work contributes to current understandings and analysis of specific EU and Swedish regulatory instruments, as well as their impact at the firm and intra-firm level. Moreover, the identified conceptual framework of transparency and accountability is applied at the level of markets and regulations, as well as at the intra-firm level by tracing the influence of post-crisis EU regulation on the risk-control and compliance function within a large listed bank in Sweden that has a strong European presence. Collectively, this analysis offers relevant insights into the tensions between the aims and understandings encompassed within prudential regulation on one hand and organizational understandings and approaches towards risk control and compliance on the other hand. Identifying that there are few, if any, studies that address the interplay between regulatory developments and their impact on the internal processes, management, and control of banks, this dissertation offers an analysis of how transparency and accountability can surface and be operationalized within the regulation-practice nexus of banking. Specifically, it illustrates how regulatory impact can be traced further along the dimensions of transparency and accountability at the inter- and intra-firm levels, as well as at the level of financial markets and regulatory instruments in banking.
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| 8. |
- Nilsson Jannesson, Erik B, 1979-
(författare)
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Strategi, styrning och konkurrenskraft : En longitudinell studie av Saab AB
- 2010
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Att skapa sammanhängande koncern-, affärs- och funktionsstrategier (strategisk kongruens), samt ett styrsystem med ett samstämmigt informationsflöde i och mellan de centrala styrverktygen (integrerad styrning), har sedan länge hävdats vara centralt för koncerners konkurrenskraft. I den mängd empiriska studier som legat till grund för detta har främst en eller två organisatoriska nivåer fokuserats när relationerna mellan strategier, styrning och konkurrenskraft diskuterats. Studier som tar ett helhetsgrepp om dessa samband efterfrågas därför för att öka kunskapen om och förståelsen av sambanden. Föreliggande avhandling svarar mot den efterfrågan.En longitudinell fallstudie för perioden 1995–2007 har genomförts. Strategier, ekonomistyrning och produktionsstyrning på koncern-, affärs- och funktionsnivå har studerats inom försvars- och säkerhetskoncernen Saab AB. Tre affärsenheter har studerats i detalj: Saab Aerosystems, Saab Bofors Dynamics och Saab Systems. Det empiriska materialet har samlats in genom 74 intervjuer med totalt 54 respondenter samt via både internt och publikt skriftligt material.Avhandlingen visar att strategisk kongruens och integrerad styrning skapas genom ömsesidig anpassning av strategier och styrning på koncern-, affärs- och funktionsnivå. Genom en sådan ömsesidighet anpassas styrningen till koncernens kritiska framgångsfaktorer och ett integrerat informationsflöde skapas. Inom Saab har detta i sin tur påverkat beteendet på alla nivåer och bidragit till att det förändrats i enlighet med strategierna. De senare har därmed implementerats. Samtidigt som dessa beteendeförändringar skett har Saabs konkurrenskraft varit god. Då implementerade strategier, anpassade utifrån omgivningen, kan antas vara en viktig del i ett företags framgång har Saabs strategiska kongruens och integrerade styrning rimligen haft en väsentlig betydelse för koncernens konkurrenskraft.
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| 9. |
- Odar, Susanne, 1961-
(författare)
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Managementinitiativ, mening och verksamhetsresultat : En retrospektiv studie av en teknikintensiv verksamhet
- 2019
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- I denna studie betraktas en organisations utveckling med ett meningsskapande-perspektiv, vilket kort innebär att handlingar skapar mening och mening skapar handlingar. Weicks (1995) inflytelserika tankemodell av meningsskapande har utvecklats till en modell och metod som kan tillämpas på ett empiriskt material. Utvecklingen inom ASEA/ABB reläverksamheten under en trettioårsperiod från tidigt 1980-tal till år 2010 beskrivs och analyseras.Studien handlar om att förstå hur organisationer utvecklas, och hur chefer och medarbetare kan påverka en organisations utveckling och bidra till verksamhetsresultat. Syftet har avgränsats genom valet av teoretiskt perspektiv, metod och forskningsfrågor. Forskningsfrågorna rör samspelet mellan så kallade managementinitiativ, mening och verksamhetens utveckling. Managementinitiativ är en typ av handlingar som chefer i en organisation kan besluta om. Hur dessa påverkar och påverkas av de uppfattningar som finns hos chefer och medarbetare i organisationen beskrivs och analyseras. Det valda fallet omfattar 85 stycken initiativ. Studien har visat att en verksamhets utveckling bäst förstås genom en analys av den aktuella verksamheten och dess omvärld, och att det går att finna mönster som upprepas över tid inom ramen för verksamheten.Metoden och modellen är generaliserbara och kan användas för empiriska studier av meningsskapande i grupper, organisationer och samhällen. Det kanske viktigaste bidraget med modellen och metoden är att samspelet mellan olika nivåer – individ-, interaktions-, struktur- och kulturnivån – kan studeras över tid samt att fokus kan riktas mot substansen, innehållet, i meningsskapandet såväl som processen. Data omfattar handlingar, argument, förväntningar och utfästelser. I denna studie har dessa betraktats som uttryck för meningsskapande, men de kan ses som uttryck för andra perspektiv. Metoden och modellen kan även användas inom andra processtudier där dessa kategoriers utveckling över tiden är av intresse, och där samspelet mellan olika nivåer är av betydelse.Ambitionen är i första hand att bidra till det pågående samtalet inom meningsskapande, men en förhoppning är också göra området tillgängligt för forskare inom andra områden och praktiker som inte kommit i kontakt med meningsskapande tidigare.
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| 10. |
- Olve, Nils-Göran
(författare)
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Multiobjective budgetary planning : models for interactive planning in decentralized organizations
- 1977
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Budgetary planning is typically concerned with identifying the best set of plans for the units of an organization. To achieve this, knowledge of possibilities and preferences is combined in a dialogue between the units and the central management. Often a single objective such as profit maximization or cost minimization is used. The units can then easily identify the "best" plans for given resource allocations, and planning becomes a matter of how to allocate these. Recently a more complex situation has become important, where there are several objectives, such as sales volume, employment, and service quality, in addition to profitability. The identity of the "best" plan is less obvious, as planning now has to deal with finding a preferred trade-off between these objectives, as well as exploring the available possibilities, and their impact on the several objectives. This is the situation addressed in this dissertation. The study is based on theories of budgeting, formal economic planning, and multiobjective decision-making. A general model of the multiobjective budgetary planning situation is used to develop four alternative models, each corresponding to a different method for planning. The methods are described in detail, as are the information requirements of each. The methods are discussed in relation to service and budget decisions in the Swedish National Tele-Administration (Televerket), and it is shown how this concept of planning could be applied in Televerket’s situation. Shorter discussions of some other organizations are also provided.
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