| 1. |
- Ahlberg, Jenny, et al.
(author)
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Board functions in governance arenas : a comparative case study of four Swedish family firms
- 2023
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In: Journal of Family Business Management. - : Emerald Group Publishing Limited. - 2043-6238 .- 2043-6246. ; 14:3, s. 672-696
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Journal article (peer-reviewed)abstract
- Purpose The purpose of this paper is to explore board functions and their location in family firms.Design/methodology/approach Through structured induction in a four-case study of medium-sized Swedish family firms, the authors demonstrate that board functions can be located in other arenas than in the common board and suggest propositions that explain their distribution. Findings (1) The board is but one of several arenas where board functions are performed. (2) The functions performed by the board vary in type and emphasis. (3) The non-family directors in a family firm serve the owners, even sometimes governing them, in what the authors term "bidirectional governance". (4) The kin strategy of the family influences their governance. (5) The utilization of a board for governance stems from the family (together with its constitution, kin strategy and governance strategy), the board composition and the business conditions of the firm.Research limitations/implications Being a case study the findings are restricted to concepts and theoretical propositions. Using structured induction, the study is not solely inductive but still contains the subjectivity of induction.Practical implications Governance agents should have an instrumental view on the board, considering it one possible governance arena among others, thereby economizing on governance.Social implications The institutional pressure toward active boards could paradoxically reduce the importance of the board in family firms.Originality/value The board of a family company differs in its emphasis of board functions and these functions are performed with varying emphases in different governance arenas. The authors propose the concept of kin strategy, which refers to the governance importance of the structure of the owner and observations on bi-directional governance, indicating that the board can govern the owners.
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| 2. |
- Arteaga, Rocio, et al.
(author)
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Managing family business tensions : the narrative of family history
- 2020
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In: Baltic Journal of Management. - : Emerald Group Publishing Limited. - 1746-5265 .- 1746-5273. ; 15:5, s. 669-686
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Journal article (peer-reviewed)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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| 3. |
- Balachandran, Chanchal, et al.
(author)
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National culture diversity in new venture boards : The role of founders' relational demography
- 2019
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In: Strategic Entrepreneurship Journal. - : John Wiley & Sons. - 1932-4391 .- 1932-443X. ; 13:3, s. 410-434
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Journal article (peer-reviewed)abstract
- Research SummaryThis study explains the conditions under which new venture boards are less or more culturally diverse in terms of their directors' country of birth. Longitudinal data on 5,515 Swedish ventures suggest that most directors are recruited from founders' proximate social settings?neighborhoods in which they reside and past workplaces?and that diversity levels in these social settings strongly predict the national culture diversity in venture boards. Given the rapid internationalization of workplaces and regions around the world, this paper provides important clues regarding how culturally diverse upper echelons are being incorporated into the organizational design of new ventures.Managerial SummaryMost New Venture Boards exhibit limited diversity in terms of their directors' country of birth, as they are drawn from the venture founders' network. Yet, some new venture boards are indeed born diverse. Our study reveals that founders with prior exposure to culturally diverse workplaces and residential neighborhoods are much more likely to design a culturally diverse board at founding. Given the rapid internationalization of workplaces and regions in most countries around the world, our paper provides important clues regarding how national culture diversity in top management emerges and is being incorporated into the organizational design of new ventures.
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| 4. |
- Berndttzon, Magnus, et al.
(author)
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Teamwork i simulering
- 2023
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Conference paper (pop. science, debate, etc.)
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| 5. |
- Broberg, Pernilla, 1981-, et al.
(author)
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Antecedents of psychological well-being among Swedish audit firm employees
- 2020
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In: International Journal of Environmental Research and Public Health. - : MDPI. - 1661-7827 .- 1660-4601. ; 17:10
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Journal article (peer-reviewed)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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| 6. |
- Broberg, Pernilla, et al.
(author)
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Kommersiellt inriktade byråer ger välmående revisorer
- 2020
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In: Balans. - : FAR. - 0346-8208. ; :3, s. 32-33
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Journal article (pop. science, debate, etc.)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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| 7. |
- Collin, Sven Olof Yrjö, et al.
(author)
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Explaining the functional orientation of the budget : a survey of Swedish organisations
- 2019
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In: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224 .- 1752-8232. ; 9:1, s. 28-28
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Journal article (peer-reviewed)abstract
- The paper presents a congruence model where factors belonging to the environment, to the corporation, and to the management control system of the corporation are expected to influence the functional emphasis put on the budget, i.e., the function of coordination, responsibility and evaluation. Through a test performed on 111 Swedish corporations, we find indications that the budget is very much alive; it appears to focus more on dealing with external situations than with internal characteristics; and it appears to be part of the formalisation of the organisation. We draw these conclusions based on our findings that suggest that the budget is being used mainly as a coordinative device, and less as an instrument for evaluating actions.
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| 8. |
- Gil, Miguel, et al.
(author)
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Auditing in family firms : Past trends and future research directions
- 2024
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In: Journal of small business management (Print). - : Taylor & Francis. - 0047-2778 .- 1540-627X.
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Research review (peer-reviewed)abstract
- This systematic literature review synthesizes and maps existing research on auditing in family firms across multiple areas of study. The review includes 71 systematically selected academic articles published through to 2023. Our findings suggest that many audit-related issues, such as audit fees, audit quality, and auditor choice, differ significantly among family and nonfamily firms. Our review suggests that the positioning of the issues across different disciplines adds complexity and, to some extent, hinders the development of the field. This complexity, resulting from the intermixing of multiple concepts from different disciplines, pushes the majority of the reviewed articles toward theoretical singularity rather than a leap forward in terms of empirical relevance or theoretical plurality. By developing a field map that identifies gaps in current knowledge, our review not only suggests improvements to the status quo, but provides future research directions inspired by recent developments in family business and auditing.
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| 9. |
- Hellerstedt, Karin, 1975-, et al.
(author)
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FOOLED BY DIVERSITY? : WHEN DIVERSITY INITIATIVES EXACERBATE RATHER THAN MITIGATE BIAS AND INEQUALITY
- 2024
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In: Academy of Management Perspectives. - : Academy of Management. - 1558-9080 .- 1943-4529. ; 38:1, s. 23-42
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Journal article (peer-reviewed)abstract
- To advance the discussion on diversity, equity, and inclusion (DEI) initiatives, we analyze the management literature and examples of advocacy practices inspired by the three DEI logics of moral justice, business case, and power activism. By identifying litigation, self-interest, and coercion as the mechanisms driving change within these logics, we show how the concept of diversity is approached differently in the three logics. Based on this discussion, we explain why diversity has taken precedence over equity and inclusion in both research and practice. We further show how the tensions between DEI logics inform diversity initiatives and exacerbate rather than mitigate bias and inequality. To rejuvenate scholarly and managerial debates around DEI initiatives and address managerial biases to focus on the wrong things, we discuss what could be learned from the rationales of such initiatives, including how one can be fooled into focusing on diversity at the expense of equity and inclusion.
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| 10. |
- Hornbach, Jessica Janina
(author)
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Accounting for Accountability : Theoretical and Empirical Explorations of a Multifaceted Concept
- 2023
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Doctoral thesis (other academic/artistic)abstract
- This dissertation extends our understanding of accountability in the accounting literature, where discourses revolve around diverse manifestations of accountability. While accountability is often conceptualized as a management control tool, accountability also seems to operate through inter- and intra-personal mechanisms. This apparent elusiveness has caused confusion in the accounting literature about what accountability is, how it operates, and how it should be ultimately investigated.The dissertation focuses on two distinct manifestations of accountability to clarify and modify explanatory mechanisms of accountability in the accounting literature. Both have in common that they explore the cognitive mechanisms of accountability involved in accounting practice, relying on behavioral, psychological, and neurobiological evidence.Based on two laboratory experiments and one field experiment, the findings of this dissertation reveal that distinguishing between different mechanisms of accountability contributes to our understanding of how accountability is involved in the emergence of stress and dysfunctional organizational behavior. Specifically, the findings demonstrate that accountability does not only operate through external control but also through internal, self-regulatory mechanisms. Rationalization processes enable individuals to engage in potentially dysfunctional reporting behavior, while evading emotional self-sanctions, which has implications for situations where formal control is less salient. The findings of this dissertation also suggest that we need to modify our view on how accountability mechanisms are involved in the emergence of stress in the performance evaluation process. Based on neurobiological evidence, the findings reveal that individuals’ prolonged anticipation of being held to account adds to unconscious stress build-up over time, which implies that frequent performance evaluations can relieve stress.The cumulative findings of this dissertation contribute to the accounting literature by revealing accountability as a mechanism that is inherently intertwined with what humans naturally do, that is, to self-regulate and anticipate future threats. This has implications for accounting research and practice in terms of relevant theoretical frameworks and methodological approaches, as well as control system design.
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