| 1. |
- Berg, Monika, 1979-, et al.
(författare)
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Building Institutional Trust Through Service Experiences : Private Versus Public Provision Matter
- 2020
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Ingår i: Journal of public administration research and theory. - : Oxford University Press. - 1053-1858 .- 1477-9803. ; 30:2, s. 290-306
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Tidskriftsartikel (refereegranskat)abstract
- Welfare service experiences are known to shape citizens' trust in public institutions and their sup-port of the welfare state. But, there is poor understanding of how this relationship is shaped in systems of mixed provision, that is, welfare states that use public in-house as well as contracted private providers for publically funded services. Drawing on the notion of system trust this article provides a theoretical account of how mixed-provision welfare systems condition the relationship between service experience and trust, affecting the legitimacy of the state. Utilizing a random-ized vignette experiment with participants in a general citizen survey in Sweden, we investigate whether it matters for the formation of institutional trust if the welfare service is provided by a public or third-party private provider. The main result show that the spillover of trust from positive service experiences with the provider to trust in public institutions is higher in cases of public ser-vice provision. Thus, the possibility of using welfare services to build trust in the welfare system seems to be greater when public provision is used.
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| 2. |
- Berg, Monika, et al.
(författare)
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Privatiserade fängelser en sällsynt dyr och dålig idé
- 2024
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Ingår i: Dagens nyheter. - Stockholm. - 1101-2447. ; 07:03
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- Ett förslag mot bristen på fängelseplatser är privata anstalter. Att överlåtadelar av statens våldsmonopol till marknaden är dock vanskligt, ochekonomiska fördelar finns knappast. Både principiella och praktiska skältalar för att inlåsning av kriminella ska skötas av myndigheter, skriversamhällsvetarna Monika Berg och Tobias Johansson-Berg.
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| 3. |
- Berg, Monika, 1979-, et al.
(författare)
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Trust and safety in the segregated city : contextualizing the relationship between institutional trust, crime-related insecurity and generalized trust
- 2016
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Ingår i: Scandinavian Political Studies. - : Wiley-Blackwell. - 0080-6757 .- 1467-9477. ; 39:4, s. 458-481
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Tidskriftsartikel (refereegranskat)abstract
- Trust is a crucial asset for any society, and the quest to generate and uphold trust is as crucial as ever. Several contemporary societal developments are proposed as being particularly challenging for upholding and restoring the levels of trust in society, including increasing ethnic diversity, rising inequality and the related geographical segregation. It has been convincingly argued that democratic institutions may generate trust by neutralizing some of these effects. This article explores how the mechanisms of trust differ in segregated, disadvantaged neighbourhoods as opposed to the surrounding general society. The empirical material consists of individual-level data from a segregated neighbourhood (Vivalla) in a medium-sized city in Sweden (Örebro), with a random sample from the population of the city (the Vivalla area excluded) as the comparison reference point, representing the general society. In the article we introduce perceived safety as an important mediator between trust in legal and government institutions and generalized trust, through which the differing mechanisms become evident. In the disadvantaged neighbourhood, we show that trust in government institutions has the function of primarily decreasing crime-related insecurity, which in its turn affects generalized trust. Thus, the relationship is indirect. In the city population, the effect instead goes directly from trust in government institutions to generalized trust. The results suggest that the potentials of different means to build and restore trust are dependent on local context.
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| 4. |
- Carrington, Thomas, 1974-, et al.
(författare)
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An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession
- 2013
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Ingår i: Behavioral Research in Accounting. - : American Accounting Association. - 1050-4753 .- 1558-8009. ; 25:2, s. 1-20
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Tidskriftsartikel (refereegranskat)abstract
- Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism-commercialism tension: these are the respective emphases on independence enforcement and client commitment.
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| 5. |
- Carrington, Thomas, 1974-, et al.
(författare)
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Exploring Compliance and Convergence of Auditor Commitments to Professional Values : A Contextual Analysis
- 2015
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Konferensbidrag (refereegranskat)abstract
- By emphasising the work context of auditing in terms of clients served, and by disentangling conformity into compliance and convergence this article extends the institutional analysis of conformity and variation in value commitments in the auditing profession. We find that type of client is a factor that results in differences in compliance and convergence to professional value commitments in the complete sample of 1,646 Swedish Big 4 and non-Big 4 auditors. By analysing not only compliance to value commitments, but also how closely sub-groups within the profession resemble each other (i.e., convergence), we contribute by showing that the type of client served is both a source of conformity and destabilizing factor within the auditing profession, and that Big 4 firms are less homogenous than typically portrayed in previous research.
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| 6. |
- Carrington, Thomas, 1974-, et al.
(författare)
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The average professional : On the selection and socialisation of auditors
- 2023
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Ingår i: Auditing Transformation. - : Routledge. - 9781003411390 - 9781032533032 ; , s. 275-293
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Bokkapitel (refereegranskat)abstract
- By collecting and analysing survey data from newly employed audit assistants at the largest accounting firms in Sweden, this chapter aims to analyse key aspects of becoming an auditor. The study investigates the characteristics of these audit assistants and to what extent their opinions coincide with the opinions of other highly educated citizens. It also investigates to what extent four value commitments of the new recruits coincide with these of senior auditors. The results show that the ones recruited today are more diverse than their older peers with respect to educational, socio-economical, and geographical backgrounds. While sharing high confidence in the universities, the legal system, and the police, the audit recruits' opinions (i.e. trust in societal institutions like the media) deviate from other citizens with higher education. The similar opinions related to auditing (e.g. professional and client commitments) indicate that the newly recruited auditors seem to already closely reflect the identity of authorised and approved auditors when being employed. They also believe that the reason for their being hired is more related to ‘soft’ skills than to ‘hard’ accounting and auditing knowledge.
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| 7. |
- 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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| 8. |
- Ericsson [Kask], Johan, 1980-, et al.
(författare)
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From flirting with Darwin to implementing an evolutionary ontology : towards an evolutionary theory of multichannels
- 2009
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Ingår i: Marketing and entrepreneurship. - Ankara : Siyasal Yayın Dağıtım. - 9786055782061 ; , s. 1053-1063
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Konferensbidrag (refereegranskat)abstract
- Over the past 111 years since Thorstein Veblen (1898) introduced his proposal for evolutionary theories in social science influences from evolutionary theory have been used in marketing from time to time. In a couple of very recent articles in marketing there has been a more explicit use of Darwinian ideas. In this paper, however, reasoning is taken one next step further by introducing not only a theory or a perspective that draws inspiration from evolutionary ideas but actually is evolutionary on the ontological level in the original Darwinian sense that it builds on the three basic evolutionary elements of retention, variation and selection. Thus, the aim of this paper is to show the importance of going from merely flirting with Darwinian ideas by using biology analogies and metaphors to developing a truly evolutionary meta-theory in order to more firmly integrate and create structure in the rather fussy bundle of ideas that in different parts contributes to an evolutionary model of explanation. In this paper we use the evolving relationships in multichannel settings as one illustration to start such a debate.
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| 9. |
- Gerdin, Jonas, 1966-, et al.
(författare)
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The contingent nature of complementarity between results and value-based controls for managing company-level profitability : A situational strength perspective
- 2019
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Ingår i: Accounting, Organizations and Society. - : Elsevier. - 0361-3682 .- 1873-6289. ; 79, s. 1-17
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Tidskriftsartikel (refereegranskat)abstract
- Integrating recent theorizing on complementarity and situational strength with management control system (MCS) theory, we investigate how, why and under what circumstances companies may beneficially combine results control and two value-based controls (the use of belief systems and employee socialization practices) to handle the goal alignment problem that typically arises when managing company-level profitability. Drawing upon a survey of MCS practices in 103 strategic business units within the largest companies in Sweden, we find that the use of socialization practices reinforces the marginal return of results control, and vice versa. We also find that higher levels of environmental unpredictability both strengthen this synergetic effect, and reveal a similar complementarity effect of the simultaneous use of results control and the belief system. Our study thus contributes to the MCS literature by showing that; (i) results control may beneficially interact with two important, yet largely unexplored value-based controls, (ii) situational strength theory is highly useful for analytically disentangling the (dis)abilities of these controls in terms of them conveying clarity, consequentiality, consistency and constraint, respectively, and; (iii) the extent to which these controls convey non-overlapping, yet complementary abilities to address the goal alignment problem (required to produce synergetic effects on company-level profitability) is dependent on environmental context.
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| 10. |
- 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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