| 1. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Antecedents of psychological well-being among Swedish audit firm employees
- 2020
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Ingår i: International Journal of Environmental Research and Public Health. - : MDPI. - 1661-7827 .- 1660-4601. ; 17:10
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Tidskriftsartikel (refereegranskat)abstract
- The attractiveness of audit firms as employers appears to have decreased in recent years and the audit profession is currently experiencing high employee turnover. A shortage of personnel increases the risk of long-term stress and illness. This paper therefore proposes audit firm employees’ well-being as an important research topic and explores the antecedents of well-being of Swedish audit firm employees in comparison with those of other business professionals. Based on a nationwide survey of members of the Swedish association of business professionals, with a focus on psychological well-being (measured through General Health Questionnaire-12 (GHQ-12)), the study shows that the psychological well-being of the professionals in this study generally aligns with the results from similar studies in a Swedish context. However, the findings indicate that audit industry respondents have the lowest psychological well-being and that employer change, job satisfaction, and life satisfaction were the strongest antecedents of their psychological well-being.
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| 2. |
- Ponomareva, Yilia, et al.
(författare)
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Commercialization of audit firms and auditors’ subjective well-being
- 2020
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Ingår i: Meditari Accountancy Research. - : Emerald Group Publishing Limited. - 2049-372X. ; 28:4, s. 565-585
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors’ subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor’s identification with a firm. The authors subsequently contend that this relation is contingent on whether auditors are used in Big four or non-Big four audit firms. Design/methodology/approach The authors test our hypotheses-based data obtained from a survey of 166 Swedish auditors. The data are explored by means of descriptive statistics, correlation matrixes and linear moderating multiple regression analyzes. Findings The authors show that commercial orientation can have a positive effect on auditors’ SWB. The authors also find that the positive relationship between commercialization and SWB is stronger for auditors employed by one of the Big four firms. Originality/value The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization.
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| 3. |
- Arteaga, Rocio, et al.
(författare)
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Managing family business tensions : the narrative of family history
- 2020
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Ingår i: Baltic Journal of Management. - : Emerald Group Publishing Limited. - 1746-5265 .- 1746-5273. ; 15:5, s. 669-686
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This study explores the family governance structures that family firms employ to manage family business tensions.Design/methodology/approach: Building on socioemotional wealth perspective and adopting a narrative methodological approach, the study analyses nine unique narratives of representatives of three Swedish family firms.Findings: The study illustrates how the hybrid arena created between formal and informal family meetings is used as a governance structure for mitigating tensions by reinforcing family relational ties.Research limitations/implications: Based on the findings, this study suggests how reliance on hybrid arena informs the field of family business management and governance and suggests future research directions.Practical implications: The findings of this study provide opportunities for family business practitioners, including owners, family members, family firm advisers and other stakeholders, to effectively manage family business tensions and foster socioemotional wealth.Originality/value: In family firms, tensions can arise due to a desire for the preservation of socioemotional wealth. The authors show that these tensions may be managed by using informal and formal family meetings that create a hybrid arena where family members separate family and business issues and emotional and rational reactions, thereby avoiding negative emotions and creating a culture of harmony within the family.
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| 4. |
- Broberg, Pernilla, et al.
(författare)
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Kommersiellt inriktade byråer ger välmående revisorer
- 2020
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Ingår i: Balans. - : FAR. - 0346-8208. ; :3, s. 32-33
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- Ingress: Hur organisationen är utformad är mer avgörande för revisorers välmående än vad faktorer som lön och andra förmåner är. Slutsatserna dras av forskarna Pernilla Broberg och Timur Uman som grävt djupare i frågan ”Vad får revisorer att må bra?”.
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| 5. |
- Li, Hezun, et al.
(författare)
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Corporate governance in entrepreneurial firms : a systematic review and research agenda
- 2020
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Ingår i: Small Business Economics. - : Springer. - 0921-898X .- 1573-0913. ; 54:1, s. 43-74
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Forskningsöversikt (refereegranskat)abstract
- This systematic review covers the extant literature on corporate governance in entrepreneurial firms. Using a sample of 137 research papers published from pre-1990 through June 2018 in 60 journals, we categorize outlets, research methods (quantitative, qualitative, review, and non-empirical), theoretical perspectives, and research questions, highlighting key patterns. We then summarize the concepts under study in the sample literature, and the geographical sources and model specification of quantitative empirical studies. The conclusion highlights the quite fragmented nature of the field and the substantial knowledge gaps, and then proposes an actionable agenda for future research in terms of theories, research questions, research settings, and research designs. In particular, we describe the need to explore how corporate governance mechanisms interact with one another and affect firm outcomes, by applying novel theoretical perspectives and methods that could provide a better understanding of entrepreneurial firms' functioning.
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| 6. |
- Maine, Joshua, et al.
(författare)
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Ambidextrous sustainability, organisational structure, and performance in hybrid organisations
- 2020
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Ingår i: Academy of Management: Proceedings. - : Academy of Management.
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Konferensbidrag (refereegranskat)abstract
- Based on the case of Swedish municipal housing corporation, this study explores how ambidextrous sustainability relates to the organisational performance of these hybrid organisations and how this relationship is contingent on the organisational structure of these organisations. The study is based on the multiple data sources comprising a case on Swedish municipal housing corporations. The data sources consist of the survey sent to all top management team members of Swedish municipal housing corporations, archival data containing financial and non-financial data on these corporations as well as explorative interviews and observations of the top management team and board of directors members of one Swedish municipal housing corporation. The findings suggest that ambidextrous sustainability, i.e. balance between explorative and exploitative sustainability orientation has a positive relationship with the organisational performance of Swedish municipal housing corporations. The paper further indicates that structural element of centralisation has a positive direct relationship with the performance of these organisations and serves a positive re-enforcing role in the relationship between ambidextrous sustainability and organisational performance. Finally, the study shows that a high degree of a structural element of connectedness weakens the relationship between ambidextrous sustainability and organisational performance of the organisation under study, while a lower degree of connectedness reinforces and strengthen this relationship.
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| 7. |
- Malki, Bryan, et al.
(författare)
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The entrepreneurial financing for the immigrant entrepreneurs : A systematic literature review
- 2020
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Ingår i: Academy of Management: Proceedings. - : Academy of Management.
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Konferensbidrag (refereegranskat)abstract
- There is an increasing interest in the phenomenon of the immigrant entrepreneurship. Despite the increasing number of studies discussing this phenomenon, the financing aspect of the immigrant entrepreneurship topic is still an emergent phenomenon. In this paper, we critically and systematically review the field of entrepreneurial financing of the immigrant entrepreneurs. For this purpose, we conduct a two-step analysis on systematically selected 37 articles. In the first step, we provide an overall description of the field, while in the second step, we perform a SWOT analysis on different aspects of the field including the units of analysis, the main questions and the use of theories and methods in the field. The review identifies some gaps and weaknesses in the field, suggests potential opportunities for the future research, and highlights some threats that could impede the implementation of the future opportunities. Finally, the review suggests further questions to be explored for the future advancement in the field.
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