| 1. |
- Ponomareva, Yuliya, et al.
(författare)
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Managerial discretion : balancing opportunities and threats
- 2013
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Ingår i: Academy of Management Proceedings. - 1543-8643. ; :1, s. 13759-
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Tidskriftsartikel (refereegranskat)abstract
- The concept of managerial discretion has previously been discussed in the two distinct fields of corporate governance and strategic management research. Strategy researchers view discretion as a scope of opportunities for managers to act upon, while the corporate governance view is that discretion is a potential threat for a company. We attempt in this paper to unite previously divergent perspectives on the concept by building a comprehensive model that explains the antecedents of managerial discretion at organizational and environmental levels. Within this framework, we develop a typology of managerial discretion consisting of four distinct categories. We propose that the four categories of discretion will inform situations where managers will have different degrees of influence on organizational outcomes.
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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. |
- 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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| 4. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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The new generation of auditors meeting praxis
- 2015
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper describes an exploratory study of whether and in what way ‘double-edged learning’ can develop from understanding the relationship between structure and judgment and thus capture students’ experience of the audit profession. The study is based on a focus group/individual interviews conducted with students performing their work-integrated learning assignments where they interact with auditors. Identifying two themes defined as Perceiving the profession and auditing and Entering into and forming in the audit profession derived from the data, it appears that when positioned within a work-integrated learning context, students develop awareness of the use of standards and checklists on one hand as well as the importance of discretional judgment on the other. Based on these results, we theorise as to how double-edged learning manifests itself in students’ experiences and understanding of the relationship between structure and judgment.
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| 5. |
- 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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| 6. |
- Ponomareva, Yuliya, 1988-, et al.
(författare)
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An integrative view on managerial discretion : a study of a Russian firm in transition
- 2015
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Ingår i: Journal for East European Management Studies. - : Rainer Hampp Verlag. - 0949-6181 .- 1862-0019. ; 20:1, s. 36-67
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Tidskriftsartikel (refereegranskat)abstract
- What are the forces that influence strategic managerial decisions in the contextof economic transition? In this paper, we analyse how strategic and governanceforces influence the degree of discretion perceived by managers operating in thecontext of the transition economy of Russia. An exploratory case study providesinsights about the managerial decision-making process in a transition economythrough the exploration of context-specific factors that shape the perceived degreeof managerial discretion. The findings of the paper redefine the concept,indicating the existence of a relationship between strategic and governanceforces and their joint influence on managerial discretion. Our results provide anumber of practical and theoretical implications for the managerial decisionmakingprocess in Eastern Europe.
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| 7. |
- 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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| 8. |
- 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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| 9. |
- Umans, Timurs, 1981-
(författare)
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The bottom line of cultural diversity at the top : the top management team's cultural diversity and its influence on organisational outcomes
- 2012
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This dissertation investigates the relationship between cultural diversity in top management team (TMT) and organisational outcomes. The theoretical framework developed within this dissertation identifies three major concerns in this relationship. Firstly, the issues related to the lack of research on the contingencies, secondly problems associated with the method of inquiry, and thirdly the conceptualisation of culture. Adopting these issues as a guide for further investigation, this dissertation investigates the black box of the TMT process through the use of both qualitative and quantitative methods/concepts, adopting national and ethnic diversity as proxies for cultural diversity. The majority of the studies in the group and TMT research indicate that cultural diversity is usually associated with negative group and organisational outcomes. The finding of this dissertation, however, indicate that TMT cultural diversity has a positive effect on organisational outcomes albeit under two conditions. Firstly, when TMT cultural diversity mirrors cultural diversity of the Board of Directors, indicating the importance of TMT interaction in the upper apex of the organisation, and secondly, when TMT has a shared vision that reduces the perceived negative influence of cultural diversity on TMT process and subsequently on organisational outcomes.
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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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