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Ponomareva, Y., Nordqvist, M. & Umans, T. (2019). Family firm identities and firm outcomes: a corporate governance bundles perspective (1ed.). In: Esra Memili & Clay Dibrell (Ed.), The Palgrave handbook of heterogeneity among family firms: (pp. 89-114). Palgrave Macmillan
Open this publication in new window or tab >>Family firm identities and firm outcomes: a corporate governance bundles perspective
2019 (English)In: The Palgrave handbook of heterogeneity among family firms / [ed] Esra Memili & Clay Dibrell, Palgrave Macmillan, 2019, 1, p. 89-114Chapter in book (Refereed)
Abstract [en]

We address the issue of family firm heterogeneity and its implications for corporate governance and firm outcomes. We apply social identity theory to differentiate between clan and financial family firm identities and to explain how the domination of each identity leads to distinct governance needs and choices. We propose that family firms dominated by a clan identity will employ a unified bundle of internal corporate governance mechanisms, enhancing non-financial performance outcomes. A financial family firm identity will, on the other hand, result in implementation of a dispersed corporate governance bundle, enhancing the firm’s financial outcomes.

Place, publisher, year, edition, pages
Palgrave Macmillan, 2019 Edition: 1
Keywords
Social identity theory, Family firm heterogeneity, Corporate governance bundles
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-74367 (URN)10.1007/978-3-319-77676-7_5 (DOI)9783319776767 (ISBN)9783319776750 (ISBN)
Available from: 2018-05-15 Created: 2018-05-15 Last updated: 2018-09-07Bibliographically approved
Umans, T., Smith, E., Andersson, W. & Planken, W. (2019). Top management teams’ shared leadership and ambidexterity: the role of management control systems. International Review of Administrative Sciences, 1-19
Open this publication in new window or tab >>Top management teams’ shared leadership and ambidexterity: the role of management control systems
2019 (English)In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, p. 1-19Article in journal (Refereed) Epub ahead of print
Abstract [en]

The study explores how top management teams’ shared leadership is related to organizational ambidexterity in public-sector organizations, theoretically and empirically considering how this relationship is contingent on the management control system. Using a sample of 85 Swedish municipal housing corporations, we find that shared leadership has a positive relationship with organizational ambidexterity in public-sector organizations. Moreover, increasing use of new public management control systems, based on combined reward and performance controls, positively moderates this relationship. The study also finds that traditional public management control systems, based on combined planning and administrative controls, do not moderate the relationship between top management teams’ shared leadership and organizational ambidexterity. Accordingly, this article contributes to the public and strategic management literature, as well as to managerial practice.

Place, publisher, year, edition, pages
Sage Publications, 2019
Keywords
ambidexterity, management control system, municipal corporations, shared leadership, top management team
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-77451 (URN)10.1177/0020852318783539 (DOI)
Funder
Torsten Söderbergs stiftelse, E5/14
Available from: 2018-08-29 Created: 2018-08-29 Last updated: 2019-03-14
Broberg, P., Umans, T., Skog, P. & Theodorsson, E. (2018). Auditors' professional and organizational identities and commercialization in audit firms. Accounting Auditing & Accountability Journal, 31(2), 374-399
Open this publication in new window or tab >>Auditors' professional and organizational identities and commercialization in audit firms
2018 (English)In: Accounting Auditing & Accountability Journal, ISSN 0951-3574, Vol. 31, no 2, p. 374-399Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2018
Keywords
Professional identity, Sweden, Commercialization, Auditor, Organizational identity
National Category
Economics and Business
Research subject
Economy
Identifiers
urn:nbn:se:lnu:diva-71455 (URN)10.1108/AAAJ-02-2014-1607 (DOI)000425597200001 ()
Available from: 2018-03-09 Created: 2018-03-09 Last updated: 2018-03-09Bibliographically approved
Umans, T., Kockum, M., Nilsson, E. & Lindberg, S. (2018). Digitalisation in the banking industry and workers subjective well-being: contingency perspective. International Journal of Workplace Health Management, 11(6), 411-423
Open this publication in new window or tab >>Digitalisation in the banking industry and workers subjective well-being: contingency perspective
2018 (English)In: International Journal of Workplace Health Management, ISSN 1753-8351, E-ISSN 1753-836X, Vol. 11, no 6, p. 411-423Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this paper is to explore how bankers perceive digitalisation relating to their subjective well-being. The paper seeks to further explore how this relation is contingent on the aspect of structural organisation represented by the concept of individualist/collectivist organisational culture.

Design/methodology/approach

The study is based on the survey distributed to employees of 18 bank offices in the south of Sweden, which 161 employees answered. The analysis of the data was performed by descriptive statistics, principle component analysis, Pearson correlations, multiple linear and moderating multiple linear regression analyses.

Findings

The study indicates that bankers’ experience digitalisation as a four-faceted construct: a tool for information management, and work optimisation, customer relation management and as a change agent. The study suggests that the use of digital tools for work optimisation has a positive relation to the work- related dimensions of subjective well-being as well as a spillover effect on the life balance and life satisfaction dimensions. It also indicates that the information management dimension has a positive relation to the life satisfaction aspect of subjective well-being. Finally, the study found that increasing the degree of collectivist organisation culture has a positive moderating effect on the relation between the use of digital tools for work optimisation and life balance and subjective well-being, respectively.

Originality/value

The study reveals a new way of operationalising digitalisation in banks and is the first study of its type to explore the relationship between digitalisation different facets and banker subjective well-being.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2018
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-78011 (URN)10.1108/IJWHM-05-2018-0069 (DOI)000451211900004 ()
Available from: 2018-09-25 Created: 2018-09-25 Last updated: 2019-01-16Bibliographically approved
Smith, E., Umans, T. & Thomasson, A. (2018). Stages of PPP and principal–agent conflicts: the Swedish water and sewerage sector. Public Performance & Management Review, 41(1), 100-129
Open this publication in new window or tab >>Stages of PPP and principal–agent conflicts: the Swedish water and sewerage sector
2018 (English)In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 41, no 1, p. 100-129Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
Taylor & Francis, 2018
Keywords
agency theory, longitudinal study, public–private partnership, Swedish water and sewerage industry
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-74366 (URN)10.1080/15309576.2017.1368399 (DOI)
Available from: 2018-05-15 Created: 2018-05-15 Last updated: 2018-09-06Bibliographically approved
Agevall, L., Pernilla, B. & Umans, T. (2018). The new generation of auditors meeting praxis: dual learning's role in audit students' professional development. Scandinavian Journal of Educational Research, 62(2), 307-324
Open this publication in new window or tab >>The new generation of auditors meeting praxis: dual learning's role in audit students' professional development
2018 (English)In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed) Published
Abstract [en]

This paper explores whether and in what way “dual learning” can develop understanding of the relationship between structure/judgement and explores audit student’s perceptions of the audit profession. The Work Integrated Learning (WIL) module, serving as a tool of enabling dual learning, represents the context for this exploration. The study is based on a focus group and individual interviews conducted with students performing their WIL. Our data and its analysis indicates that when in a WIL context, students develop awareness of the use of standards and checklists on the one hand, and the importance of discretional judgement on the other. Based on these results, we theorise as to how dual learning manifests itself in students’ experiences and understanding of the relationship between structure and judgement.

Place, publisher, year, edition, pages
Taylor & Francis, 2018
Keywords
Dual-learning, Auditing education, Work-integrated learning, Professional education
National Category
Educational Sciences
Research subject
Pedagogics and Educational Sciences
Identifiers
urn:nbn:se:lnu:diva-61274 (URN)10.1080/00313831.2016.1258663 (DOI)000425797100010 ()
Available from: 2017-03-10 Created: 2017-03-10 Last updated: 2018-03-09Bibliographically approved
Umans, T., Broberg, P., Schmidt, M., Nilsson, S. & Olsson, E. (2016). Feeling well by being together: study of Swedish auditors. Work: A journal of Prevention, Assesment and rehabilitation, 54(1), 79-86
Open this publication in new window or tab >>Feeling well by being together: study of Swedish auditors
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2016 (English)In: Work: A journal of Prevention, Assesment and rehabilitation, ISSN 1051-9815, E-ISSN 1875-9270, Vol. 54, no 1, p. 79-86Article in journal (Refereed) Published
Abstract [en]

BACKGROUND: As guardians of the public interest, auditors represent a unique occupational group. The group that has shown to experience high level of stress and overload is often being associated with environmentally imposed responsibility as well as organizationally imposed performance demands. It is the latter aspects, represented by the concept of organizational culture, that is being highlighted in this paper and its relationship to auditor’s well-being

OBJECTIVES: The paper aims to explore organizational culture as an antecedent of auditors’ well-being, which is assumed to have important consequences for the quality of auditors’ work.

METHODS: This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two.

RESULTS: The results of the study suggest that an increasing degree of collectivistic organizational culture has a positive relationship with three aspects of well-being: Job satisfaction, life balance and life satisfaction.

CONCLUSIONS: This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

Place, publisher, year, edition, pages
IOS Press, 2016
Keywords
Organizational culture, Well-being, Occupational health, Profession
National Category
Work Sciences
Research subject
Social Sciences, Studies of Professions
Identifiers
urn:nbn:se:lnu:diva-53862 (URN)10.3233/WOR-162270 (DOI)000377652400010 ()26967035 (PubMedID)2-s2.0-84973470258 (Scopus ID)
External cooperation:
Available from: 2016-06-18 Created: 2016-06-18 Last updated: 2017-11-28Bibliographically approved
Collin, S.-O. Y., Umans, T., Broberg, P., Smith, E. & Tagesson, T. (2016). Producing academic theses: the Kristianstad Model. In: K.V. Astahova (Ed.), Scientific Works: (pp. 441-462). Kharkiv: Peoples Ukrainian Academy University Press
Open this publication in new window or tab >>Producing academic theses: the Kristianstad Model
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2016 (English)In: Scientific Works / [ed] K.V. Astahova, Kharkiv: Peoples Ukrainian Academy University Press , 2016, p. 441-462Chapter in book (Other academic)
Abstract [en]

We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students’ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation, that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications.

Place, publisher, year, edition, pages
Kharkiv: Peoples Ukrainian Academy University Press, 2016
National Category
Educational Sciences
Identifiers
urn:nbn:se:lnu:diva-53864 (URN)
Available from: 2016-06-18 Created: 2016-06-18 Last updated: 2016-12-07Bibliographically approved
Umans, T., Andersson, W., Planken, W., Genell, K. & Smith, E. (2016). Top management team’s shared leadership, organizational control systems and organizational ambidexterity: study of Swedish municipal corporations. In: : . Paper presented at 7th EIASM Workshop on Top Management Teams and Business Strategy Research, Groningen, The Netherlands, April 7-8, 2016.
Open this publication in new window or tab >>Top management team’s shared leadership, organizational control systems and organizational ambidexterity: study of Swedish municipal corporations
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2016 (English)Conference paper, Oral presentation with published abstract (Refereed)
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-61275 (URN)
Conference
7th EIASM Workshop on Top Management Teams and Business Strategy Research, Groningen, The Netherlands, April 7-8, 2016
Available from: 2017-03-10 Created: 2017-03-10 Last updated: 2017-04-10Bibliographically approved
Ponomareva, Y. & Umans, T. (2015). An integrative view on managerial discretion: a study of a Russian firm in transition. Journal for East European Management Studies, 20(1), 36-67
Open this publication in new window or tab >>An integrative view on managerial discretion: a study of a Russian firm in transition
2015 (English)In: Journal for East European Management Studies, ISSN 0949-6181, E-ISSN 1862-0019, Vol. 20, no 1, p. 36-67Article in journal (Refereed) Published
Abstract [en]

What are the forces that influence strategic managerial decisions in the context of economic transition? In this paper, we analyse how strategic and governance forces influence the degree of discretion perceived by managers operating in the context of the transition economy of Russia. An exploratory case study provides insights about the managerial decision-making process in a transition economy through the exploration of context-specific factors that shape the perceived degree of managerial discretion. The findings of the paper redefine the concept, indicating the existence of a relationship between strategic and governance forces and their joint influence on managerial discretion. Our results provide a number of practical and theoretical implications for the managerial decisionmaking process in Eastern Europe.

Abstract [de]

Welche Kräfte beeinflussen strategische Managemententscheidungen im Kontext wirtschaftlicher Übergangsprozesse? In diesem Artikel analysieren wir den Einfluss strategischer und steuernder Kräfte auf den Ermessenspielraum, der von den Managern, die im Rahmen der russischen Transformationswirtschaft operieren, wahrgenommen wird. Eine explorative Fallstudie liefert Erkenntnisse über den Führungsentscheidungsprozess in einer Transformationswirtschaft, indem kontextspezifischen Faktoren, die den wahrgenommenen Grad des Führungseinflusses gestalten, untersucht werden. Durch die Ergebnisse des Artikels wird das Konzept neu definiert, indem die Existenz eines Zusammenhangs zwischen strategischen und steuernden Kräften und deren gemeinsamen Effekt auf den Führungseinfluss aufgezeigt werden. Unsere Ergebnisse liefern eine Reihe praktischer und theoretischer Implikationen für den Führungsentscheidungsprozess in Osteuropa.

Place, publisher, year, edition, pages
Rainer Hampp Verlag, 2015
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
urn:nbn:se:lnu:diva-44031 (URN)10.1688/JEEMS-2015-01-Ponomareva (DOI)000355276000003 ()2-s2.0-84944323645 (Scopus ID)
Available from: 2015-06-11 Created: 2015-06-11 Last updated: 2017-12-04Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-8938-2150

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