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  • 1.
    Adamsson, Philip
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Användarens roll vid prestationsmätning för miljö: En fallstudie på Växjö kommun2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Title: The user's role in Environmental Performance Measurement- A case study on Växjö municipality

    Background: Increased awareness of the environment in society, growing public pressure and more regulations have affected public organisation's efforts in the environmental field. The result of this effort is that environmental performance measurements have been implemented from the private sector so that public organisations can demonstrate improvements and make evaluations of their work on environmental issues. However, researchers argue that collecting information about performance is not enough, the information also needs to be used in the organisation. Therefore it became interesting to study how public sector managers use information from Environmental performance measurements and why the information is used.

    Purpose: The purpose of this study is to describe and analyse how managers at Växjö municipality use information from Environmental Performance Measurements and explain why the information is used. In addition, the study aims at providing improvement proposals that support Växjö municipality's work on Environmental Performance Measurement.

    Methods: This study is a qualitative case study with Växjö municipality as the case. In collecting data, qualitative interviews have been conducted, but data is also collected through internal documents, such as Växjö municipality's Environmental Program

    Results and conclusions: The study's results shows that managers at Växjö municipality mainly use information from Environmental Performance Measurements for internal purposes, although some managers are more likely to use information than others. The study's results also shows that the work on environmental Performance Measurement can be further developed.

  • 2.
    Adamsson, Philip
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Gabriel
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Belöningssystem och motivation: En flerfallsstudie på företag inom byggbranschen2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Reward system and motivation – A multi-case study in the construction industry

    Authors: Philip Adamsson, Gabriel Andersson, Johannes Petersson

    Examiner: Elin Funck

    Supervisor: Natalia Semenova

    Background and problem: A reward system is an instrument that is widely used, where management with help of a functional reward system can get a desired behavior from an employee. How a reward system is designed differs between sectors. The construction industry is a sector bordered by conflicts of interest between employers and employees. Is there a match between the employer's intention with reward systems and employee’s perception of the reward system? There are multiple rewards that can provide a desired behavior, but what is it that really motivate employees in the construction industry.

    Purpose: The purpose of this study is to describe how the reward system is designed in the construction industry. Furthermore, the purpose of the study is to see if the employer's intentions and the employee's perception of the reward system is consistent. The study also intends to describe why, or why not employees feel that the reward system motivates them.

    Methods: We conducted a multi-case study of Svensk Vattenbilningsteknik AB and TECAB Ytskyddsprodukter AB. Both companies are active in the construction industry. Empirical material were obtained through semi-structured interviews. The study had a deductive research approach.

    Conclusion: We can conclude that employers should focus on the purpose of their reward system to design a functional system. According to the study, a reward system should contain a combination of financial and non-financial rewards. Finally, a financial bonus should be a part of a construction company´s reward system, because it increases employee motivation and satisfaction.

  • 3.
    Adolfsson, Diana
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Pettersson, Kristin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjögren, Dennis
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vad kostar din tröja?: En studie om hur textilföretag kan styra och kontrollera sina leverantörer i etiska frågor.2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanfattning

    Titel: Vad kostar din tröja?

    Datum: 2014-01-15

    Författare: Diana Adolfsson, Kristin Pettersson, Dennis Sjögren

    Nivå: Kandidatuppsats i ekonomistyrning 15 hp

    Handledare: Petter Boye

    Examinator: Thomas Karlsson

    Problem och Syfte: Globalisering har idag medfört att produktion och andra processer inom företag har förlagts i olika länder runt om i världen. Svenska textilföretag gör inköp främst från Asien och oftast ägs inte fabrikerna av företagen utan de har sin produktion placerad hos olika leverantörer. Negativa händelser inom textilindustrin kopplat till arbetsvillkor, miljö och djurskydd har under årens lopp avlöst varandra och högre krav på att företagen ska ta ett större ansvar i etiska och sociala frågor ställdes från olika intressenter. Dock medför antalet leverantörer tillsammans med andra faktorer som kulturella skillnader komplikationer inom uppföljningen av ställda krav. Huvudfokus i studien är att identifiera möjliga verktyg för att styra och kontrollera leverantörerna i etiska frågor. Vidare undersöks vilka svårigheter anställda i företagen upplever med styrningen och kontrollen vilket vi relaterar till intressenters krav värderingar och företagens strävan att leva upp till dessa. Slutligen kommer textilföretagens affärsrelation till leverantörerna undersökas och vad har de för betydelse för styrningsarbetet.

    Metod: Undersökningen är av kvalitativ karaktär där en abduktiv ansats tillämpats. Totalt genomfördes sex intervjuer för insamling av primärdata. Fem utgjordes av medelstora och stora företag inom textilbranschen och återstående med en universitetslärare på textilhögskolan i Borås. Ett utav de ledande textilföretagen inom CSR är H&M där insamlad information kommer från deras hemsida vilken ger uttömmande svar angående deras arbete inom området.

    Slutsats: Studien har identifierat nio verktyg företagen använder och kan använda sig av i arbetet med att styra och kontrollera leverantörerna i etiska frågor. Upplevda svårigheter angav anställda i företagen vara kulturella skillnader och geografiskt avstånd vilket leder till att intressenters krav och förväntningar blir svåra att leva upp till. Verktygen i studien som framkommit tillsammans med att bygga nära och långsiktiga relationer kan bidra till att skapa en verksamhet som lever upp till intressenters värderingar.

  • 4.
    Agebjörn, Lina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Forsbring, Maria
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sommar, sol och styrning: Styrning av säsongsanställda i turismföretag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Turismbranschen anses vara en av världens största näringar och har i Sverige fortsatt växa under en lång tid och i relation till Sveriges totala ekonomi och sysselsättning har turismnäringen en stor betydelse. Ett stort problem inom turismnäringen är de säsongsvariationer som präglar branschen och bland annat innebär att företag behöver anställa personal för en kort period. Det har visat sig vara svårt att få tag på personal som vill jobba under endast några veckor av året och som har de kvalifikationer som krävs för jobbet. När företagen inte kan anställa personal som helt och hållet uppfyller alla krav så är det istället viktigt att utveckla styrsystem så att personalen arbetar i enlighet med företagets mål. Det behövs olika styrsystem beroende på vilket slags arbete som ska utföras och det är arbetsuppgifterna som avgör vilken form av styrning som passar. De olika styrsystem som behandlas i denna studie är regelstyrning, resultatstyrning och kulturstyrning. För att undersöka hur chefer i säsongsbetonade turismföretag använder sig av olika former av styrning genomfördes intervjuer med chefer som hade personalansvar. Efter genomförda intervjuer sammanställdes materialet och analyserades. Det framkom slutligen att cheferna hade varierande tillvägagångssätt i sin styrning av de säsongsanställda, men att likheter kunde hittas mellan deras styrsätt. De flesta använde sig av regelstyrning i varierande utsträckning men kombinerade även regler och detaljerade arbetsbeskrivningar med att sätta upp mål och skapa gemenskap i företaget. Men det allra viktigaste, vilket alla chefer poängterade, var att det var den säsongsanställdas personlighet som avgjorde om personen skulle anställas, vilken form av styrning och till vilken grad styrningen behövdes. 

  • 5.
    Agevall, Lena
    et al.
    Linnaeus University, Faculty of Social Sciences, Department of Social Studies.
    Jonnergård, KarinLinnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.Krantz, JoakimLinnaeus University, Faculty of Social Sciences, Department of Education.
    Frihet under ansvar eller ansvar under tillsyn?: Om dokumentstyrning av professioner2017Collection (editor) (Other academic)
    Abstract [sv]

    De professionellas arbetssätt befinner sig i förändring. Att följa manualer och standarder, att möta en ny typ av redovisningsansvar, extern kvalitetskontroll och krav på dokumentation utmanar på flera sätt den traditionella bilden av professioner. I Frihet under ansvar eller ansvar under tillsyn belyses erfarenheter av dokumentstyrning från tre professioner, revisorer, lärare och socionomer.

    Boken fokuserar vad dokumentstyrningen betyder för professionernas kunskapsbas och normbas samt hur professionernas autonomi förändras när det gäller att bedöma vad som ska göras, vad som är kvalitet i arbetet och när det gäller möjligheten att ta ett professionellt ansvar.

    De professionellas erfarenheter analyseras utifrån en modell – kunskapstriaden – vars aspekter; kännarskap, känslomässigt engagemang och utvärdering av och ansvar för eget arbete tillsammans antas utgöra en motor för utvecklingen, upprätthållandet och vidareutvecklingen av de professionellas kunskaps- och normsystem.

    Boken vänder sig till studerande inom professionsutbildningar företrädesvis på en avancerad nivå och till forskare och andra som har ett övergripande intresse för styrnings- och professionsfrågor. Frihet under ansvar eller ansvar under tillsyn manar också till fortsatt forskning om de professionellas villkor.

  • 6.
    Agevall, Lena
    et al.
    Linnaeus University, Faculty of Social Sciences, Department of Social Studies. Kristianstad University.
    Pernilla, Broberg
    Kristianstad University ; Linköping University.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    The new generation of auditors meeting praxis: dual learning's role in audit students' professional development2017In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, 1-18 p.Article in journal (Refereed)
  • 7.
    Ahlberg, Gotrik
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Pettersson, Albin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ullah, Antor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Kapitalstruktur och lönsamhet: En studie av svensk elektronikindustri2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund

    Forskning kring kapitalstrukturens betydelse för företagens lönsamhet är splittrad då olika studier visar på olika samband. Detta beror på att det är många andra faktorer utöver kapitalstrukturen som påverkar lönsamheten, likväl som det förekommer faktorer som påverkar kapitalstrukturen i sig. Dessa faktorer är i många fall dolda och manifesteras istället i resultatet, och dessa skiljer sig åt mellan branscher, länder och andra företagsspecifika särdrag.

    Svensk elektronikindustri är den del av svensk industri som uppvisat störst tillväxt de senaste två decennierna samtidigt som den utgör en viktig del av svenskt näringsliv. Det faktum att tidigare forskning är blandad i kombination med att det saknas studier som enbart fokuserar på denna bransch i detta land uppstod ett intresse av att fastställa förhållandet mellan kapitalstruktur och lönsamhet för denna bransch. Kunskap om detta kan vara till hjälp för ägare och chefer i företag inom denna bransch när de ska fatta beslut som rör kapitalstruktur.

    Syfte

    Syftet med denna uppsats är att fastställa hur lönsamheten förhåller sig till kapitalstrukturen inom svensk elektronikindustri.

    Metod

    Uppsatsen använder sig av linjär regressionsanalys för att undersöka sambandet mellan kapitalstruktur och lönsamhet. De beroende variablerna som använts i regressionsanalysen har varit två olika lönsamhetsmått: avkastning på totalt kapital, ROA, och avkastning på eget kapital, ROE. De oberoende variablerna har utgjorts av tre olika skuldsättningsmått: kortfristig, långfristig respektive total skuldsättning. Som kontrollvariabler har omsättning och balansomslutning använts.

     

    Slutsats

    Empirin visar ett negativt förhållande mellan kortfristig, långfristig respektive total skuldsättning och lönsamhet när det mäts som ROA. När ROE används som lönsamhetsmått visade sig analysmodellen vara dåligt anpassad till att hantera datan, därmed gick det ej att dra några fullständiga slutsatser kring förhållandet mellan ROE och skuldsättning.

  • 8.
    Ahlberg, Jenny
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The board in family firms: exploring tasks, functions and arenas2014Conference paper (Other academic)
  • 9.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Collin, Sven-Olof Yrjö
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nepotism – the Essence of Family Business2013In: Ownership, Governance, and Value in Family Firms, 2013, 94- p.Conference paper (Other academic)
  • 10.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Komulainen, Robin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Crowdsourcing: We are smarter than me?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: I och med den tilltagande teknologiska utvecklingen och globaliseringen ställs dagens företag ständigt inför nya utmaningar. För att handskas med detta måste företag arbeta för att skapa innovationer på ett sätt som de inte gjort tidigare. Det handlar om att släppa sargen ochvåga göra saker påett nytt sätt! Ett sätt för dematt göra detta är att tillämpa synsättet som kallas “Open Innovation”, alltså att man tar hjälp av intressenter utanför företaget för att bli mer innovativa. Crowdsourcing är en del av open innovation ochinnebär bland annat attföretagtar hjälp av ”folkmassan”för att skapa nya idéereller lösa problem. Intresset för open innovation och crowdsourcing ökar allt mer men trots detta har det inte skrivits så mycket i ämnet. Vi ville skriva om ämnet för att öka förståelsen för hur det används i företag, vilka som använder det och vilka utmaningar det leder till. Syfte: Syftet med denna uppsats är att beskriva hur crowdsourcing används i företag som vill använda det som ett verktyg för att skapa nya idéer.Vi vill även beskriva varför företag använder sig av det, så att företag som inte använder det ännu kan få en idé om vad det kan bidra till. Vi kommer sedan identifiera vilka utmaningar detta leder till i företags verksamhetsstyrning och slutligen ta framen rekommendation på hur företagen kan utforma sin verksamhetsstyrning på bästa sätt för att hantera utmaningarna. Metod:Vi har i uppsatsen använt oss av en kvalitativ metod, tillsammans med en abduktiv förklaringsmodell då dessa passade vårt ämne bäst.Vår empirihar vi främst samlat in genom intervjuer med företag i olika branscher.Resultat, slutsatser:De slutsatser vi kom fram till var att företag främst använder sig av open innovation och crowdsourcing till följd av förändringar i omvärlden som lett till behov att finna nya sätt att innovera. Vi kom även fram till att crowdsourcing & open innovation leder till olika utmaningar för företag, bland annat att få med sig de anställda i de nya processerna.

  • 11.
    Ahlberg, Jenny
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ponomareva, Yuliya
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    “Bad Governance” of family firms: limitations of “good governance” discourse exemplified by governance practices of family firms2014Conference paper (Other academic)
  • 12.
    Ahlgren, Christoffer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, Emelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nilsson, Emelie
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ideella idrottsföreningars ekonomistyrning: En flerfallsstudie om styrverktyg2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process. Methodology: This report is based on a multi case study of four non-profit sport associations in Kronoberg region, Sweden. By a qualitative study and semi-structure interviews we have collected the empirical materials. We have interviewed the president and the treasurer of each sport association. Results and conclusions: All of our chosen sport associations have defined goals, mostly sport related, for their organization but most of them are missing a strategy to achieve these goals. Budget is the most important management control tool and all of the sport associations are practicing some kind of follow up for their budgets. The associations are using non-financial measurement like game results but have a lack of financial measurements. Keywords: Non-profit sport association, management control systems, strategic planning, budget, performance measurement

  • 13.
    Ahlgren, Julia
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Grabo, Linn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjögren, Olivia
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    COSO:s ramverk - Att vara eller att icke vara?: En studie av svenska medelstora företags kontrollaktiviteter utifrån COSO:s ramverk för intern kontroll2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund och Problemdiskussion: De senaste årens företagsskandaler har bidragit till ökade krav på företags interna kontroll. När intern kontroll beskrivs används nästan alltid COSO:s ramverk som referenspunkt. Detta tog studien till en början utgångspunkt i och tanken var då att kartlägga i vilken utsträckning detta ramverk var utbrett bland svenska medelstora företag, men framförallt vad detta kunde bero på. Resultatet av studien visade att företag inte har implementerat ramverket, varpå nya frågeställningar dök upp kring vad som då kan förklara att kontrollaktiviteterna ser ut som de gör bland dessa företag.

    Syfte: Syftet med studien har varit att utreda om företag använder sig av de kontrollaktiviteter som också är omnämnda i COSO:s ramverk, trots att ramverket inte är implementerat, och vad det beror på att företag använder sig av lika eller olika aktiviteter. Studien syftar då till att undersöka om de organisatoriska faktorerna kan förklara vilka kontrollaktiviteter som används, eller om den motsägande institutionella teorin ger en bättre förklaring.

    Teori: Den teoretiska delen av studien innehåller en bakgrund om kontrollaktiviteter och intern kontroll, contingency teorin och institutionell teori. Delar av dessa teorier operationaliseras till hypoteser.

    Metod: En kvantitativ studie genomfördes genom en enkätundersökning, underbyggd av teoretiska referenspunkter som studien hade i den inledande fasen. Ett antal hypoteser testades genom deskriptiva analyser, men främst genom bivariata analyser för att studera eventuella samband.

    Resultat och Slutsats: COSO:s ramverk är inte utbrett bland svenska medelstora företag men kontrollaktiviteterna som ingår i ramverket används i väldigt stor utsträckning. Oavsett om dessa kontrollaktiviteter kommer från COSO:s ramverk eller om de existerat sedan tidigare, tyder resultatet av studien på att dessa ii institutionaliserats bland svenska medelstora företag. Studiens hypoteser, som ponerade att organisatoriska faktorer kan förklara vilka kontrollaktiviteter företag har, förkastades till stor del.

  • 14.
    Ahlin, Christofer
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ahl, Gustaf
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Räntenivåns påverkan på agentkostnaden 2015Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: Big and complex organizations usually separate the ownership and control. This

    separation is most common when organizations grow too big and complex for a single owner to

    handle. In such case, they hire a management team, responsible for managing the organizations

    day to day operations. The separation of ownership and control brings a problem into the

    corporate governance. The management team doesn’t always act in the interest of the owner.

    This behavior refers to the agency problem and brings agency costs to the organization. A lot of

    studies have focused on agency problem, agency costs and how these costs in the best way can

    be reduced by mechanisms. The central mechanism for this thesis, the capital substitution

    mechanism, reduces agency costs by the organizations interest expenses. Thus it doesn’t take

    into account the interest rate of the economy, set by the central bank.

    Purpose: The purpose of this thesis is to examine whether the interest rate of the economy

    affects the mechanisms power to reduce agency costs.

    Method: The thesis utilizes a deductive research method grounded in existing theory in agency

    problem, agency costs, debt ratios and efficiency. The thesis utilizes a quantitative approach and

    data of American companies to fulfill its purpose. To estimate the agency cost, this thesis

    employs two different proxys for measuring agency costs.

    Results: The results from this study can’t draw and conclusions about whether the interest rate

    of the economy affects the capital substitution mechanisms power to reduce agency costs.

    However it shows that the management team got bigger opportunities to engage in agency cost

    related activities when interest rates are low compared to a high interest rate environment

  • 15.
    Ahlqvist, Staffan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Mattsson, Jesper
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Corporate Social Responsibility, en indikator på investeringsnivån och utdelningskvoten?: En empirisk studie om påverkan av CSR på den svenska och amerikanska marknaden2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Master Thesis in Business Administration, School of Business and Economics, Linnaeus University, 2017.

    Authors: Staffan Ahlqvist and Jesper Mattsson

    Supervisor: Christopher von Koch

    Co-examiner: Timurs Umans

    Keywords: CSR, ESG, investment level, payout ratio

     

    Title: Corporate Social Responsibility, an indicator of the investment level and payout ratio? An empirical study of the effect of CSR on the Swedish and American market

     

    Background: Corporate Social Responsibility (CSR) is and has been a well-considered subject with several theoretical approaches. CSR is difficult to define and how it affects company performance is and has been well debated. CSR has become increasingly important for investors, which makes it more interesting to investigate its impact. Different views and institutional differences are expected to explain the relationships and differences that may exist between the Swedish and US markets regarding CSR's impact on investments and the payout ratio.

     

    Purpose: The purpose of this study is to investigate whether there is a link between the CSR-level, investments and payout ratio. As well as investigating whether there is a difference between the US and Swedish markets regarding the same relationships.

     

    Method: The study follows a quantitative method where three hypotheses, one of which is divided into two partial hypotheses, are deduced. The hypotheses consist of ESG-ratings as the independent variable and eight other control variables that are expected to affect the dependent variables. The empirical material consists of 62 unique companies from the Stockholm Stock Exchange and 579 unique companies from the New York Stock Exchange with data for the period 2010-2015. The relationships are investigated and analyzed by multiple regressions.

     

    Conclusion: The study shows contradictory results regarding the impact of the CSR-level on the investment level and the payout ratio. The study finds that in Sweden that has an institutional environment with a civil law-system, high degree of concentrated ownership and where the stakeholder theory is dominant, CSR has a positive impact on investments and the payout ratio. The study also finds that in an institutional environment where a common law-system exists, with a more diverse ownership and the shareholder perspective is dominant, there is no correlation between CSR and investment, and there is a negative relationship between CSR and the payout ratio. In addition to this, the study also finds support for that CSR affect Swedish companies more than American companies.

  • 16.
    Ahnelöv, Petra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Morar, Adriana
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Stolt, Malin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ideella värden och ekonomi: ett motsatsförhållande?: En studie om ekonomistyrning i ideella föreningar2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Ideella föreningar skapar icke-finansiella värden som är viktiga för samhället i stort, men de måste samtidigt ha en fungerande ekonomi och hushålla med sina resurser, både pengar och ideellt arbete. I litteraturen uttrycks en oro att föreningarna marknadiseras genom att lägga ett större fokus på ekonomiska aspekter och anamma arbetssätt från näringslivet, och att detta leder till att föreningarnas demokratiska värden och ideella syften hamnar i skymundan.

    I den här uppsatsen undersöks detta problem med hjälp av följande frågeställningar: Hur använder ideella föreningar ekonomistyrning för att främja sina syften och mål utan att förlora sina ideella värden? Vilken förankring har dessa arbetssätt i affärsmässiga metoder?

    Syftet med uppsatsen är att förstå ekonomistyrningens roll i de ideella föreningarnas balansgång mellan ekonomisk effektivitet och ideella värden. Genom att studera hur ekonomistyrning används i ideella föreningar och se vilken anknytning den har till affärsmässiga metoder hoppas vi kunna bidra med kunskap och inspiration till ideella föreningar i deras arbete med ekonomistyrning. För att göra det har representanter från fem föreningar intervjuats. Föreningarna skiljer sig i storlek och verksamhetsinriktning.

    De slutsatser som dras är att ekonomistyrning kan bidra till att ideella syften nås, men att de föreningar som anser sig framgångsrika inte lägger fokus på hur styrningen utformas.

  • 17.
    Ahrenius, Josefin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Selerud, Annika
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Att styra i kreativa företag: för att stimulera kreativitet och nå lönsamhet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Abstrakt

    Titel: Att styra i kreativa företag - för att stimulera kreativitet och nå lönsamhet

    Författare: Josefin Ahrenius och Annika Selerud

    Handledare: Petter Boye

    Examinator: Thomas Karlsson

    Kurs: 2FE71E - Företagsekonomi III - Ekonomistyrning, examensarbete 15 hp

    Frågeställning: Hur kan ett kreativt företag styras mot lönsamhet och samtidigt bibehålla kreativitet hos medarbetarna?

    Syfte: Syftet är att beskriva hur kreativa företag kan utveckla en mer effektiv styrning och samtidigt behålla medarbetarnas kreativitet. Syftet är även att förstå varför företagsstyrningen kan behöva anpassas till de specifika förutsättningar som gäller för kreativa företag. Vi har också som syfte att ta fram och identifiera särskilt viktiga saker att tänka på vid styrning av företag som LEON och andra företag i en liknande situation.

    Metod: Denna studie utgår från ett abduktivt angreppssätt. En kvalitativ undersökningsmetod har används för att få en djupare förståelse kring problemet som studerats. Primärdata har samlats in med hjälp av intervjuer gjorda med personer inom företag som verkar i en kreativ bransch.

    Slutsats: Vår studie har visat att kreativa företag generellt har en kultur som innefattar mjuka värden. Det behövs en tydlig ledare som kan sätta ramar och styra mot mål, då det visats att målet för de som arbetar inom ett kreativt företag generellt inte är att maximera vinst, utan att skapa ett arbete de blir erkända för. Denna studie har också visat att kreatörer behöver hänsyn och en ledare som bejakar deras individualitet. En ledarstil som passar i kreativa företag är management by Walking around. Vår studie visar också på att de mest kreativa företagen inte bör bli för stora.

  • 18.
    Alamine, Maria
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Chelala, Justina
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Can "lagom" save you in a Confucian world?: A study of how national cultural differences affect the use of management control systems of Swedish firms in China.2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The purpose of this thesis is to analyze and provide a deeper understanding of how the national culture of China affects the use of formal and informal management control systems of Swedish firms, operating in China. In order to conduct this research, relevant theories concerning internationalization, culture and management control systems were gathered and analyzed in relation to each other. This resulted in a conceptual framework, which illustrates the interrelationships between the concepts. Thereafter, this was used as the ground to which the empirical findings were analyzed and compared to. The analysis chapter involves a discussion of the similarities and dissimilarities between theory and empirical data, which leads to the conclusions of this study. This is lastly followed by theoretical implications, practical implications and recommendations, limitations and suggestions for further research.

     

    The study has been conducted with a qualitative research method, in order to obtain a deeper understanding of how national culture can affect the use of  management control systems of Swedish firms in China. Further, due to the unexplored and limited research area of this complex subject, the study followed an abductive approach.

     

    The findings of this research indicate that the Chinese culture affects the use of formal control systems, in which they are used extensively within Swedish firms, operating  in China. However, the national culture of China does not have an effect on the informal control systems of Swedish firms. Nevertheless, the use of the informal control systems should not be undermined, as the use of these triggers for more innovation and creativity among the members of an organization. This in turn could lead to Swedish firms operating more efficiently in the Chinese market. This research can be valuable for Swedish firms that wish to internationalize to the Chinese market, as well as firms operating in China with concerns regarding the use of management control systems in relation to the culture.

  • 19.
    Albinsson, Malin
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Torstensson, Uljanna
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wessberg, My
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    E-handel i förändring: Hur etableringen av fysisk butik förändrat ekonomistyrningen i clicks to bricks-företag2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Introduction: Lately, more attention has been drawn to the benefits of physical stores, particularly now with an increased competition on the web. This has led companies to go from only selling online to also complement the e-commerce by establishing physical stores; clicks to bricks. When companies change their strategy, they also have to adapt their MCS.

    Purpose: The purpose of this study is to contribute knowledge by finding patterns in how the MCS has changed companies going from clicks to bricks.

    Methodology: Two companies that’ve gone from clicks to bricks have been the basis for this study. To clarify our issue, semi-structured interviews were conducted with each company.

    Conclusion: Companies that’ve gone from clicks to bricks have experienced both internal and external changes that resulted in an increased need for formal controls, where budget and short-term planning have been particularly prominent. The MCS has been more open to be able to quickly handle sudden changes as they occur. Some controls in the MCS, such as the business culture, hasn’t from this study's findings been affected. In other controls elements have been added; physical stores' requires other measurements, among others. Also some MCS controls are now used for other purposes than before clicks to bricks.

     

    Key words: clicks to bricks, management control systems, contingency, MCS as a package

  • 20.
    Albort-Morant, Gema
    et al.
    University of Valencia, Spain.
    Oghazi, Pejvak
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    How useful are incubators for new entrepreneurs?2016In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 69, no 6, 2125-2129 p.Article in journal (Refereed)
    Abstract [en]

    This study examines profiles of incubator tenants who provide the most positive evaluations of the use of advisory services and support from incubators. The study presents an application of qualitative comparative analysis (QCA) to a sample of 54 incubator tenants in Valencia, Spain. The study examines how entrepreneurs' age, gender, education and training, work experience, and family background affect the utility of advice and support from experts at the incubator. The results of the research inform that the incubator tenants who find the services of incubators most useful are young, have good studies, have professional experience, and have family experience.

  • 21.
    Aldin, Sandra
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Sjöstedt, Tove
    Johansson, Kristina
    Hållbarhetsredovisning: – En studie om hur sex klädföretag balanserar positiv och negativ information enligt GRI:s princip balans2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Bachelor thesis, 15 hp, 2FE93E, Spring 2017

    School of Business and Economics – Linnaeus University in Växjö

    Authors: Tove Sjöstedt, Kristina Johansson and Sandra Aldin

    Tutor: Yuliya Ponomareva

    Examiner: Pia Nylinder

    Title: Sustainability Report - A study on how six clothing companies balance positive and negative information according to GRI’s principle balance.

    Keyword: Sustainability Report, CSR, GRI, Global Reporting Initiative, Balance, Strategies, Legitimacy

    Background: Sustainability Report is about accounting that includes environmental, social and economic impact. The clothing industry is exposed to heavy pressure from both the media and consumers who have high demands on sustainability issues, and it is therefore important to openly communicate the information. As a support to openly communicate the CSR information, the global GRI framework contains guidelines for obtaining comparable reporting in sustainability reporting. A principle that is part of GRI's guidelines is about balance where companies should report both good and bad results.

    Purpose: The purpose of this study is to investigate the content of Swedish clothing companies' sustainability reports, which report according to GRI's guidelines to see how Swedish clothing companies report negative information and relate to GRI's principle balance in which both positive and negative information should be reported.

    Method: The study is conducted in the form of a multiple case study. The data collection consists of secondary data where six clothing companies' sustainability reports and annual reports have been examined.

    Conclusions: The study shows that all clothing companies report both positive and negative information in their reports, but it is predominantly positive information. It also emerged that clothing companies use different strategies when presenting negative information in their reports, which means that the information still can be perceived as positive.

  • 22.
    Alku, Jeton
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Target Costing i produktutvecklingsprocessen: En studie på Volvo Construction Equipment i Braås2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Background: The product development process has recently come to be seen as a strategic activity that is critical to its survival since the product's performance and costs are largely fixed before production begins. Target Costing originates from Toyota in Japan and is a method of strategic cost management that has emerged for the early control costs. The method is used to integrate cost management in the product development process in concert with customer requirements and the company's own profit requirements.

    Purpose: The study aims to describe and analyze how target costing is used in the product development process at Volvo Construction Equipment in Braås to give knowledge to new potential users. The study also aims to analyze Target Costing process at Volvo CE to identify development opportunities. A secondary purpose is to provide suggestions for improvement.

    Methodology: Data were collected through unstructured and semi-structured interviews, direct observation, and documentation where interviews were the main source of information.

    Conclusion: Target Costing is used as a cost-reduction program at Volvo CE in their product development process in order to remain competitive and meet price pressure from competitors. Target Costing is not used in accordance with the characteristics because their objectives of cost-reduction represent the cost gap and is their starting point.

  • 23.
    Alm, Linus
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rylander, Jesper
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Framtagande av standardsortiment, ekonomiska produktionskvantiteter och beställningspunkter: En fallstudie hos Spinova AB 2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund - Bernstein et al. (2011) menar att kunder vill ha breda sortiment men att detta leder till problem för det tillverkande företaget. Större utbud attraherar fler kunder, speciellt på en konkurrensutsatt marknad men samtidigt som detta ger positiva effekter medför det även en mer komplex produktion. Ett större sortiment tenderar att minska efterfrågan på individuella produkter och företaget förlorar möjligheten med skalfördelar då stora produktionsbatcher i detta fall medför stor lagerhållning. En metod för att göra produktionen av dessa artiklar mer kostnadseffektiv är att använda ett standardsortiment.

    Syfte - Syftet med studien är att ta fram ett standardsortiment och sedan identifiera de ekonomiska produktionskvantiteterna för det framtagna standardsortimentet. Vidare är syftet att belysa vilka beställningspunkter och säkerhetslager Spinova ska använda för standardsortimentet.

    Metod - Uppsatsen har ett positivistiskt synsätt och författarna har använt sig av en deduktiv ansats vid framtagning av ett standardsortiment för fallföretaget Spinova. För att besvara syftet med studien har författarna benchmarkat mot konkurrenter, tagit fram ett standardsortiment samt räknat ut de ekonomiska produktionskvantiteterna, säkerhetslager och beställningspunkter. Metoderna som använts för att göra detta har varit beräkningar, semi- strukturerade intervjuer samt observationer.

    Slutsatser – Författarna har tagit fram ett standardsortiment som inkluderar 590 artiklar. För dessa artiklar har produktionskvantiteter tagits fram genom beräkningar av ekonomiska produktionskvantiteter och utfallets rimlighet i förhållande till kapitalbindning och lagerhållning. Till sist har författarna utifrån olika servicegrader gett förslag på vilka säkerhetslagernivåer och beställningspunkter det framtagna standardsortimentet ska ha.

  • 24.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Alku, Jeton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Target Costing in a Stage-Gate Design System2016In: Asia-Pacific Management Accounting Journal, ISSN 1675-3194, Vol. 11, no 1, 23-58 p.Article in journal (Refereed)
    Abstract [en]

    The importance of new product development is observed in recent research on Dynamic Capabilities and in research focused on Target Costing (TC). Using established concepts from both the Dynamic Capabilities and Target Costing literatures we examine possible path-dependent conflicts in introducing TC into an organization using a traditional western product design approach.

    This study describes how Target Costing (TC) was attempted as an addition into a traditional Stage-Gate (SG; Cooper, 1990) product development process. Implementing TC as a separate tool in a Stage-Gate model raises the possibility that the sequential and rigorously “gated” design process will conflict with the iterative and multifunctional nature of TC.

    We find that there is conflict between the Stage-Gate method and TC that is consistent with criticisms of SG raised by Sethi and Iqbal (2008). This includes limitations to learning due to truncation of sub-projects without the iterations in TC. As well, we support Sethi and Iqbal’s finding that the extremely rigorous gate-evaluations reduce flexibility in the development system.  We connect their observations with the concept of dynamic capabilities to make our analysis more granular and point more precisely to the aspects of TC that are in conflict with SG-type design processes.

  • 25.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Henebäck, Amanda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Lodz, Poland.
    Environmental reporting in Swedish municipalities2016In: Paper presented at the 12th Asia-Pacific Management Accounting Association Annual Conference, Taipei, Taiwan, October 5-7, 2016, APMAA - Asia-Pacific Management Accounting Association , 2016Conference paper (Refereed)
    Abstract [en]

    This study examines environmental performance measurement and reporting in Swedish municipalities. The environmental reporting in municipalities has become increasingly important as the human impact on the environment has increased and public organizations are expected to take responsibility for reducing their environmental impact. The implementation of New Public Management (NPM) ideas in municipalities has led to an increase in the use of different performance measurements. This study confirms that municipalities with a high NPM-maturity show an increased use of environmental performance indicators. Different measures are used for the environmental indicators which affect the comparability of municipalities environmental reporting. The key factor that explains municipalities use of environmental performance indicators is the level of performance measurements in the organization in general. 

  • 26.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johannisson, Bengt
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strandberg, Pär
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Kapitalförsörjning och socialt företagande2015Report (Other academic)
    Abstract [sv]

    Denna studie handlar om kapitalförsörjning för såväl sociala som kommersiella företag inom ramen för ett socialt regionalt innovationssystem. Projektets målsättningar består i att identifiera, analysera och i handling omsätta kunskaper kring hur entreprenörskapets möjligheter kan användas för att initiera och utveckla nya eller existerande verksamheter. En väsentlig utgångspunkt för denna studie är att entreprenörskap i dess olika former, kräver tillgång på kapital och då i klartext såväl finansiellt-, socialt- som kunskapskapital.

    För att skapa ett långsiktigt hållbart lokalt och regionalt samhälle behövs inte bara robusta kommersiella företag. Sådana samhällen byggs också av sociala företag (SF), vilka består av verksamheter som inte primärt drivs för att maximera vinsten, utan snarare använder överskottet till att göra sociala insatser. Under de senaste årtiondena har antalet sociala företag vuxit världen över och dessa företag kännetecknas bl a av hög andel ideella resurser, en kooperativ struktur, och att eventuella överskott stannar kvar i verksamheten.

  • 27.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johannisson, Bengt
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strandberg, Pär
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Social entrepreneuring - structures and processes: a practice-theory approach2014In: Paper presented at the 28th RENT conference: Entrepreneurial endeavours: a profusion of research, policy and practitioner practices, Luxembourg, November 19-21, 2014, EIASM - European Institute for Advanced Studies in Management , 2014Conference paper (Refereed)
    Abstract [en]

    There is an increasing gap between the contemporary academic and political concern for social enterprising and available theoretical and empirical research in the field. In this study we want to contribute to a much needed bridge by, first, outlining a conceptual framework for (social) entrepreneuring based on practice-theory. Second, we generate an in-depth inquiry into the everyday operations of two Swedish social businesses, interconnected in an emerging franchise structure, identifying basic structural and processual features of social entrepreneuring. The proposed structures include the dualities individual/collective as the actor, personal/institutional rules of action and self-identity/social identity. The six identified practices concern social bricolaging, amplified immediacy, dynamic involvement, ambiguous legitimacy, self-enforced heterogeneity and urgency for financial viability.

  • 28.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Dynamic capabilities and target costing in Swedish publicly traded companies2013In: Asia-Pacific Management Accounting Journal, ISSN 1675-3194, Vol. 8, no 2, 89-122 p.Article in journal (Refereed)
    Abstract [en]

    The increased importance of product development can be seen in both recent research on Dynamic Capabilities as well as research on the use of Target Costing (TC). The Dynamic Capabilities literature is primarily developed in the USA and Europe, while the TC practice is rooted in Japanese practices and has been transferred to the west. This study examines the relationship between the Dynamic Capabilities of the product development team and the implementation of Target Costing (TC) in publicly traded companies in Sweden. Using established concepts from both the Dynamic Capabilities and Target Costing literatures we find partial support for the relationship. We suggest that there may be a bias in the development of Dynamic Capability research that does not comprehend organization practices such as those seen in Japan, Sweden and in Lean Production organizations more generally. Reasons for this are discussed and proposals for further research are proposed.

  • 29.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Exploring communication practices in lean production2016In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 69, no 11, 4959-4963 p.Article in journal (Refereed)
    Abstract [en]

    This study examines the daily work practices at an organization that successfully incorporates lean production practices into the organizational culture, and reveals a pattern of practices used by managers in their daily work. This pattern of communication practices is consistent across the organization's manufacturing sites. Subsequent examination of archival qualitative data confirms the existence of the identified pattern of practices. An essential part of lean production is that participants are all involved in improvement activities. The collaborative nature of these activities highlights the importance of communication practices as a lubricant between managers and workers. The communication practices identified in this study appear consistently in strong lean production environments, while the opposite practices appear in weak lean production and traditional US-style environments.

  • 30.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Exploring Practices in Lean Management2016In: Paper presented at the 6th Global Innovation & Knowledge Academy conference, Valencia, Spain, March 20-23, 2016, 2016Conference paper (Refereed)
    Abstract [en]

    Responding to the call for papers, we study the daily work practices of managers at a very strong Lean Production organization and reveal a pattern of practices used by managers in daily work. This pattern of management communication practices is consistent across the organization’s manufacturing sites. We then examine archival qualitative data from seven different sources in a deductive theory-testing mode, and confirm the existence of the identified practices in other organizations.

    An essential part of many forms of LP is that participants are all involved in improvement activities. The collaborative nature of these activities raises the importance of management communication practice as the sole lubricant between managers and workers which enables these activities.  

    We find that the identified communications practices were consistently found in embedded LP environments and the opposite practices were found in weak LP and in US-style environments.

  • 31.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Lean and management control in Sweden: a comparative case study of management control in two organizations implementing Lean production in an advanced eceonomy: a pivot rather than a leap2014In: Paper presnted at the 10th Asia Pacific Management Accounting Association Annual Conference, Bangkok, Thailand, October 27-30, 2014, APMAA - Asia-Pacific Management Accounting Association , 2014Conference paper (Refereed)
    Abstract [en]

    We examine the Management Control System (MCS) as a focus of action in two companies moving to a comprehensive Lean Production (LP) operations philosophy. Neither organization had previously self-identified as Lean.

    These two organizations experience difficulty in understanding and changing their MCS in response to LP, even though both have some prior experience with lean tools. We describe issues faced by managers in re-imagining financial control in LP. In both organizations there is a very strong move to physical controls and diminution of time spent on financial controls, however this move is quite troublesome for the financial staff, who—although they support the change—feel that they lack a conceptual basis for the revising their financial tools. Physical KPIs are viewed as a core part of the MCS by operations and financial managers, which support the Simmonds (1981) Strategic Management Accounting concept.   

  • 32.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Lean Healthcare and Ontario Case Costing: an Examination of Strategic Change and Control System2015In: Paper presented at the Canadian Academic Accounting Association Annual Conference, Toronto, Canada, May 28-31, 2015, Social Science Electronic Publishing Inc. (SSEP) , 2015Conference paper (Refereed)
    Abstract [en]

    In this paper we examine how two different strategic changes influence the Management Control Systems in six Ontario based hospitals. These changes are: 1. new funding regimes based on Ontario Case Costing and, 2. Lean Healthcare initiatives in Ontario Hospitals.

    The Ontario Case Costing (OCC) approach is based on the traditional MAS assumption that more accurate costs will lead to lower costs through better management decisions of some sort. In contrast, Lean Healthcare is premised on the assumption that the primary path to better performance is realized by individual employees, who serve as the leading actors in a daily process of waste removal and efficiency improvement.

    Based on the MA literature and on information about both the OCC and Lean Healthcare initiatives, we expect there to be significant frictions inside the financial management staff as well as between the Lean initiative and the financial management staff related to the OCC mandate. This study examines this set of interactions to learn how these issues impact the employees involved. In particular, the Ontario context allows us to examine the variety of responses to the interaction of Lean healthcare strategy and a traditional MAS such as OCC.

    We find that the MASs of hospitals in our sample are too loosely coupled to develop the frictions indicated by traditional MAS theory and propose modifications in application of the theory to accommodate this observation.

  • 33.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Goodman School of Business, Brock University, Canada.
    Lean Healthcare and Ontario Case Costing: An Examination of Strategic Change and Management Control System2013In: Paper presented at the 9th Asia-Pacific Management Accounting Association Annual Conference, Nagoya, Japan, November 1-4, 2013, 2013Conference paper (Refereed)
    Abstract [en]

    In this paper we examine how two different strategic changes influence the Management Control Systems in six Ontario based hospitals. These changes are: 1. new funding regimes based on Ontario Case Costing and, 2. Lean Healthcare initiatives in Ontario Hospitals.

    The Ontario Case Costing (OCC) approach is based on the traditional MAS assumption that more accurate costs will lead to lower costs through better management decisions of some sort. In contrast, Lean Healthcare is premised on the assumption that the primary path to better performance is realized by individual employees, who serve as the leading actors in a daily process of waste removal and efficiency improvement.

    Based on the MA literature and on information about both the OCC and Lean Healthcare initiatives, we expect there to be significant frictions inside the financial management staff as well as between the Lean initiative and the financial management staff related to the OCC mandate. This study examines this set of interactions to learn how these issues impact the employees involved. In particular, the Ontario context allows us to examine the variety of responses to the interaction of Lean healthcare strategy and a traditional MAS such as OCC.

    We find that the MASs of hospitals in our sample are too loosely coupled to develop the frictions indicated by traditional MAS theory and propose modifications in application of the theory to accommodate this observation.

  • 34.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Trust and control in changing production environments2017In: Paper presented at the 7th Global Innovation & Knowledge Academy conference, Lisbon, Portugal, June 28-30, 2017, 2017Conference paper (Refereed)
    Abstract [en]

    We examine the relationship between trust and control in four organizations implementing Lean Production in Sweden. Research on trust has conflicting views on the trust-control relationship, which are not resolved. Prior empirical studies show either that the relationship between trust and control is substitutive, or that it is complementary (Kalkman and Waard, 2016). Our results show that trust can be either a substitute or a complement depending on the source and incidence of control, which we identify as moderators of the trust-control relationship.

    We find in two of our sites that control consists of workers and managers jointly developing and monitoring the work process itself. In these two companies, the source of control is jointly the workers and managers, and the control incidence is the work task. We observed a significant reduction in use of document-based asset control systems to control people and an increased use of personal communication to control work tasks instead. In this situation, Trust is a complement to Control because it mobilizes workers to contribute to the control process.

    In the other two companies, even though pursuing LP, the managers developed the control indicators in traditional ways and thus the control source was the manager, and the control incidence was the workers or the machines. The control systems in these two companies retained use of a comprehensive document-based asset control system with numerous KPIs, mainly financial. In this situation, Control substitutes for Trust because the KPIs are selected by management because they reflect management goals and to not require workers to understand management goals, but just to accomplish the KPI.

    Additionally we find that the concept of trust itself, becomes a matter for reflection by both managers and workers, in both sets of groups, as they navigate new production methods.

    This result extends prior research by revealing that there are missing variables (control source and control incidence) which moderate the relationship between trust and control, and contribute to the contradictory results in the literature.

  • 35.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Alku, Jeton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Target costing in a traditional enterprise2015In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper (Refereed)
    Abstract [en]

    This study examines how Target Costing (TC) was attempted as an addition to a traditional stage-gate product development process in a large, traditional enterprise that we call CEHaul.  CEHaul is a profitable enterprise, and one of the dominant participants in its industry. CEHaul has attempted a number of cost reduction methods over the last ten years as adjuncts to their overall product development approach. They experienced moderate project-specific results, however the methods have failed to make deeper inroads in the organization and there is widespread dissatisfaction among organization members with the organizations’ ability to develop the routines needed to consistently manage cost.

    Implementing TC as a separate tool in a stage-gate model raises the possibility that the sequential and rigorously “gated” design process will conflict with the iterative nature of TC. In typical descriptions of TC, it is the dominant product development method when used, not a part of the toolset of a larger method. This study examines how Target Costing (TC) has been attempted in the context of the traditional stage-gate product development process in a large, traditional enterprise that we call CEHaul. Target Costing is still a relatively unexplored financial control method, especially in how it integrates with existing methods.

    We find that there is conflict with the stage-gate method and TC that is consistent with criticisms of stage-gate raised by Sethi and Iqbal (2008). This includes reduction in learning through truncation of sub-projects without the iterations in TC. As well we find evidence to support Sethi and Iqbal’s finding that the extremely rigorous gate-evaluations reduce flexibility in the development system. Additionally, some core organization-supplier relationships that are mandatory for TC appear to be precluded by the CEHaul version of stage-gate.

  • 36.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Peel, Tomasz
    University of Lodz, Poland.
    Performance Indicators for Sustainability Strategy Implementation in a Swedish Municipality2015In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper (Refereed)
    Abstract [en]

    The need for performance measurement systems that support sustainable strategy implementation is growing in both the private and the public sector worldwide. More and more organizations take on the responsibility to report their social and environmental outcome of their activities. This study aim to contribute to literature as it provides empirical research on how one organization has developed a performance measurement system to support their sustainable strategy.

    The research is exploratory and aim to create hypotheses for further research on the one hand, and to provide some insights into the nature of processes taking place in public sector organizations on the other. The choice of Växjö Municipality as the case organization was deliberate and the primary reason was that the organization has been using an environmental performance measurement system for a long time.

    The performance measurement system that is used by Växjö Municipality is well connected to the overall vision and provides measurements/supplementary indicators for three strategic perspectives (Living Life, Our Nature and Fossil Fuel Free) and is using both internal and external indicators.

  • 37.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Łódź, Poland.
    System pomiaru dokonań proekologicznych w Växjö - „najbardziej zielonym miejscu Europy”2017In: Journal Rachunkowość, ISSN 0481-5475, Vol. 8, 13-24 p.Article in journal (Other academic)
    Abstract [pl]

    Wiele jednostek samorządu podejmuje działania na rzecz polepszenia jakości życia lokalnych społeczności. Czynią to również przedsiębiorstwa, zwłaszcza zanieczyszczające środowisko. Duże przedsiębiorstwa i grupy kapitałowe zobowiązane są do włączania tej tematyki do sprawozdań z działalności. Sądzimy, że poniższy artykuł, opisujący doświadczenia w tej dziedzinie jednego ze szwedzkich miast, może być im pomocny.

  • 38.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Łódź, Poland.
    Adamsson, Philip
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Petersson, Johannes
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    The use of environmental indicators in local government - a case study of Växjö municipality2017In: TARC 2017 Trends in Accounting Research Conference: Conference Proceedings: 4-6 October 2017, Kaunas, Lithuania / [ed] Lina Dagilienė, Kaunas: Kaunas University of Technology , 2017, 26-26 p.Conference paper (Refereed)
    Abstract [en]

    We examine how public municipal managers and CEOs for municipally owned companies use environmental indicators from a performance measurement system in a local government. Prior research has found that environmental indicators in municipal organization are used for collection of performance information but they don’t focus in detail on how the indicators actually are used by the managers in the local government or by municipal companies.This study concludes that department managers in the local government mainly use information from Environmental Program for internal purposes. The use of the environmental program has another meaning for the profit-driven municipal companies in which they use the information for external purposes in communicating with stakeholders. Additionally, we find that factors such as freedom of action, reliability of information, trust in the designer of the program, attitudes, social pressure and the usefulness of the information influence the actual use in both the municipal departments and municipal companies.

  • 39.
    Alvarsson, Lina
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Csiszér, Adrienn
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Vilken information erhåller styrelser?: En kvantitativ studie om styrelsens information och dess förändring2016Independent thesis Advanced level (degree of Master (One Year)), 240 HE creditsStudent thesis
    Abstract [en]

    Background: In order for the Board of Directors to perform their functions it is essential that they receive relevant, accurate and timely information. From a traditional point of view it has been stated that boards mainly receive accounting based financial information. However, this type of information has been criticized because it is inadequate for long-term strategy. It is because it does not take an external and future-oriented perspective in consideration. The criticism has at operational level been answered by adjusted information. This raises the question if information at board level also has been adjusted, particularly in view of the Board of Directors more active strategic role.

    Purpose: The purpose of this study is to describe which type of information Board of Directors in Swedish medium-sized not-listed companies receives. This in order to examine if and how the change in management accounting have affected the information Board of directors in Swedish medium-sized not-listed companies receive. Furthermore the study intends to examine if Board of Directors receives the information they need in order to fulfill a more strategic role.

    Method: This study was based on a deductive approach where theory about Corporate Governance, Management Accounting and information has been emphasized and formed the basis for the study’s hypotheses. The empirical data was based on a quantitative survey that was sent out to 1000 board members in Swedish medium-sized not-listed companies.

    Conclusions: The result of this study demonstrated that Boards mainly receive information about strategic plans but also a large amount of traditional performance-related information. The study results also demonstrated changes in the information Boards receive. This change takes the form of an increased amount of information that considers an external and future-oriented perspective. This is in accordance with the change of information that occurred at operational level. Out of this, it is concluded that the boards receive the information they need to hold a more active strategic role.

  • 40.
    Amin, Abukar
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Broadbent, David
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Importance of Green Service Offerings for French, Dutch, Swedish and UK Retailers in their Selection of Transport Operators: A study of French, Dutch, Swedish and UK companies operating in the retail industry.2015Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The selection of transport operators has become a complex decision making process with multi-criteria aspects. Deciding on which transport operator to use depends on various service offerings that can be different for each company. Retailers such as those from France, the Netherlands, Sweden and UK look to improve logistical performance in areas such as lead time, flexibility and reliability, and improve customer relations. In the past the main critical aspects of retailers were cost and service optimisation. An additional factor could play a role in their selection of transport operators and this is green service offerings.

     

    Research question: Which service offerings are important for French, Dutch, Swedish and UK retailers in their selection of transport operators?

    • Sub question1: Are the retailers willing to use green service offerings and why?
    • Sub question2: Which of the green service offerings are important for French, Dutch, Swedish and UK retailers in their selection of transport operators?

     

    Purpose: The purpose of this paper is to find out what the most important service offerings are for French, Dutch, Swedish and UK retailers in their selection of transport operators. It also aims to determine if French, Dutch, Swedish and UK retailers are willing to use green service offerings and explain why. Finally, it will attempt to identify which of the green service offerings are important for French, Dutch, Swedish and UK retailers in their selection of transport operators.

     

    Method: This thesis was conducted by applying the deductive approach and is based on a quantitative research method. The sampling method used for this thesis is non-probability sampling. Data was collected through questionnaires with French, Dutch, Swedish and UK retailers. French, Dutch, Swedish and UK retailers have been selected for the sample population in order to find out how important green service offerings might be for them when they are purchasing the services of a transport operator. French, Dutch, Swedish and UK retailers from different sectors were chosen in order to achieve an objective overview of the retail industry from each country when selecting transport operators.   

     

     

    Conclusion: Traditional service offerings are more important than green service offerings for French, Dutch, Swedish and UK retailers that participated in this research paper. However, when looking at the results of the data, some green service offerings were perceived to be important. The authors therefore believe that when French, Dutch, Swedish and UK retailers are selecting transport operators their first focus is on the traditional service offerings that are very important to them. However, if a French, Dutch, Swedish or UK retailer is encouraged by the following motivators: customer expectations, measurable improvement or economic incentives. They might pursue the green service offerings that are important for their business activities.

  • 41.
    Aminoff, Elin
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    En studie om konflikter i arbetslivet och det  systematiska arbetsmiljöarbetets roll som verktyg till förebyggande arbete.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract

    The main subject of this essay is conflicts at work and the effect it has on the employee´s health.  I can through various reports read that bad health at workplaces is too high and that conflicts are a reason. What can be done to the work environment so it will be better from a psychosocial perspective? Sweden has a regulation that makes the employer responsible to work for an improvement in the work environment; can these regulations be used in purpose to reduce conflicts?

    My first question concerns the possibility to establish preventive procedures in the workplace systematic work regarding to improve the work environment. My second question is about the obligations of the employer to attempt to reduce conflicts at the workplace and the third question regards the documenting and monitoring of conflicts and the preventing work to reduce them. The purpose of this essay is to clarify how conflict preventive work can be included in the Systematic work environment management. To find answers to my questions I will interpret and analyze the current Swedish law but also international law. Current law and regulations will be supplemented with interviews to obtain information about the employer´s approach to preventive work regarding conflicts.

    After analyzing the material I come to my conclusion that it´s possible to use current regulations as a tool to reduce conflicts at workplaces and through that also reduce sick leave due to psychological disorders. But there is a need to set up more concrete routines that makes the employer´s obliged to take all measures deemed necessary. 

  • 42.
    Amsteus, Martin
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Lindgren, Victor
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Think Outside the Package: Context Congruence and Product Placement on Packaging2015In: International Journal of Academic Research in Business and Social Sciences, ISSN 2308-3816, E-ISSN 2222-6990, Vol. 6, no 3, 72-81 p.Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to examine the effect of context congruence on attitudes towards product placement on packaging. It is proposed that congruence-/-incongruence between the context (packaging) and the (product featured as a) product placement has an effect on the attitude towards the (product featured as a) product placement. The hypotheses were tested through Man-Witney U tests on a total of 238 respondents. The results show that a congruent context and an incongruent context impact attitudes towards a product placement differently. A congruent context does not influence attitudes towards a product placement, while an incongruent context influences attitudes towards a product placement negatively. Managers may want to consider using a congruent product package context rather than an incongruent one when placing a product.

  • 43.
    Anders, Ly
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strahm, Sarina
    Zhou, Yiling
    What drives purchase intention towards ethical products?: A study using modified theory of planned behaviour2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Course/Level: 2FE21E Undergraduate Bachelor Thesis

    Authors: Anders Ly, Sarina Strahm and Yiling Zhou

    Tutor: Dan Halvarsson

    Examiner: Åsa Devine

    Title: What drives purchase intention towards ethical products? A study using modified Theory of Planned Behaviour

    Keywords: Consumer behaviour, theory of planned behaviour, moral obligation, self-identity, consumer attitude, attitude towards ethical products, perceived behavioural control, ethical products

    Background: In recent days, consumers have become incrementally attentive of environmental issues, whereas various researches have suggested that raised awareness and the significance in consuming ethical products are supposed to affect the purchase intention of consumers. To further understand the consumers, theory of planned behaviour served as the theoretical foundation of this study. Theory of planned behaviour is a theory of relationship between attitude and behaviour, which seeks to explain the human behaviour

    Purpose: The purpose of this study is to explain which factors drive purchase intention towards ethical products

    Methodology: This study incorporated a quantitative approach with an explanatory purpose. The data was collected t through the use of a self-completion questionnaire. The gathered data was analysed with the use of Cronbach’s alpha, correlation analysis and multilinear regression analysis.

    Findings: The current research provides empirical support that the components of attitude towards ethical product and self-identity have a positive influence on consumers purchase intention towards ethical products. The results from the multi-linear regression analysis suggested that Perceived behavioural control (PBC) and moral obligation failed to explain the relationship with purchase intention towards ethical products.

  • 44.
    Andersson, Christian
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Bonnevier, Niklas
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Nilsson, Alexander
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomistyrning, på liv eller död?: En kvalitativ studie om controllers användning av styrmedel inom sjukvården.2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Health care organisations are seen as complex due to

    the all time ongoing development of new and expensive technology.

    Which in other hand generates better quality but makes it hard for

    these organisations to keep within their budget. A controller has an

    fundamental role in the work with managing accounting within

    organisations. With the help of a setup of control instruments the

    controller are to manage and control so that operations helps the

    organisation to reach its economic targets.

    Purpose: Our purpose with this thesis were to study a selection of

    health care organisation. Through explaining and analyzing the

    controllers usage of control instruments to reach economic targets and

    develop an understandning for how a controller are handling priority

    between economic targets and care quality.

    Method: The thesis were formed with a qualtivive research design.

    With a strategy of studying multiple cases were the empirical data

    gathered from interviews with employees at two hospitals in Småland.

    Our theoretical chapter is built on information collected from

    litterature and scientific articles that were available through the library

    catalogue at Linnaeus University.

    Conclusion: The results of this thesis shows that a controllers usage

    of control instruments focus on economic targets rather then care

    quality. With an greater use of the control instruments that are under

    development the controller has an opportunity to influence on care

    quality.

  • 45.
    Andersson, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Tillämpningen av positiv särbehandling: På grund av kön och etnicitet2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Directive 2006/54/EG from the European Union concerns the equal rights between men and woman and the principle of equal rights. The purpose of the directive is that the member states provide the equal rights between men and woman. Affirmative action is one exception from the principle of equal rights which is settled in directive 2006/54/EG, article 3. The purpose for the affirmative action must be to encourage the equal rights between men and women.

    EU has specific criteria to use affirmative action, which is created by praxis of the Court of Justice of the European Union. These criteria are that the affirmative action must involve an objective assessment, there must be equal qualifications between the person which is affirmative action and the person who is not, the positive action cannot be automatically decisive and this special treatment should be proportionate to the purpose. The rules about affirmative action in Sweden are the same as the EU has suggested in praxis.

    In directive 2000/43/EG about

    the principle of equal treatment between persons irrespective of racial or ethnic origin, article 5, EU declares that the principle of equal rights shall not prevent any member state from conserving or implementing specific measures to prevent or compensate disadvantages linked to ethnic origin or racial. This form of affirmative action due to ethnicities is prohibited in Sweden. The debate about this form has been large and labour unions in Sweden are not positive about it. The government in Sweden thinks that there is a problem that ethnicities is not a homogenous group and that it will bring complications with the enforcement.

    If affirmative action due to ethnicity should be assimilating in Swedish law requires statistic over ethnicity, and if that should be possible it must be a change in the 13 § Privacy protection law. The Privacy protection law is a subsidiary law, and if the government in Sweden want, they could make an exception for statistic over ethnicity.

  • 46.
    Andersson, Eric
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lundgren, Mattias
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Insiders som prognosmakare: En studie om hur informationsvärdet i insiderhandel kan påverka förekomsten av asymmetrisk information2017Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract 

    Authors: Eric Andersson and Mattias Lundgren 

    Advisor: Christopher von Koch 

    Examiner: Håkan Locking 

    Institution: School of Business and Economics at Linnaeus University, 2017. 

    Title: Insiders as forecasters - A study on how information value from insider trading can affect the presence of asymmetric information. 

    Introduction: Previous studies concerning insider trading have confirmed that insiders generate an abnormal return and that insider trading creates a market reaction. A market reaction after insider trading indicates that private information becomes public, but it can also be interpreted as a measurement of asymmetric information. Analysts has an important role in order to reduce the amount of asymmetric information. This study investigates whether there is a relationship between insider trading and future short-term profitability. This study also investigates whether there is a relationship between insider trading and revision of analysts short-term profitability forecasts. 

    Purpose: This study aims to investigate the information value in insider trading and how information about insider transactions can be used by analysts to reduce the amount of asymmetric information. 

    Method: Our study takes a deductive research approach where the methodology is one of a quantitative and explanatory character. The theoretical foundation is based on the effective market hypothesis (EMH) and agency theory. We examines 29 429 observations of insider trading during a ten-year period between 2007-01-01 and 2016-12-31, in order to analyze the short-term information value provided by insider transaction. 

    Conclusions: The results of our study confirm that there is a positive relationship between insider purchases and future short-term profitability. However, a relationship between insider sales and future short-term profitability can not be confirmed. This result indicates that insider purchases add an information value to the market. Nevertheless, no relationship between insider trading and revision of analysts short term profitability forecast can be confirmed. 

  • 47.
    Andersson, Frida
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Lojalitetsplikt i uthyrningsbranschen: - En uppsats om lojalitetsförhållandet mellan kundföretag och inhyrd arbetskraft2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    During the last part of the 20th century many companies has started to build their organizations on knowledge and information instead of manufacturing of products.  Today it is easier to communicate and spread information. At the same time the numbers of untraditional employments like temporary employments and workers from staffing agencies are increasing. Many organizations have higher employee turnover now than before. This allows more people to have access to confidential information, whose spreading might cause great damage for the employer. This essay aims to look into the protection of confidential information for the client against offenses from staffing agency workers that are working within the clients’ organization. Protection of confidential information is included in the duty of loyalty in terms of confidentiality, protection of trade secrets and competition clauses. Duty of loyalty lies within the employment contract between the agency employer and the staffing agency. Therefore the agency employer has no duty to be loyal against the client. For the agency worker to be able to perform the required work duties he or she might be provided with confidential information. Spreading of this information could cause damage for the client. Can the rules of justice that regulates duty of loyalty be applied on the relationship between the client and the agency worker?  What are the consequences of the rules that exist today?

    This essay is written with a juridical method and with sociology of law perspective. Other parts of the duty of loyalty is not included as well as the duty of loyalty for the employer.

    The conclusion is that the staffing agency is responsible for indemnity towards the client if an agency employer reviles confidential information about the clients’ organization.  Some rules of justice can be interpreted as an expression that duty of loyalty lays between the client and the agency worker. For example, the agency worker is bound by confidentiality in terms of the conditions at the clients’ organization.  Suggestions of changes in the regulations about protection of confidential information will force the agency worker to pay indemnity to the client if he or she reviles confidential information.  

    In staffing agencies there are twice as many immigrants than in the regular labor market. The rules of duty of loyalty can contribute to a holdback for immigrants that are working in staffing agencies. Immigrants will be at bigger risk of standing outside the general labor market than people born in Sweden because of static discrimination. 

  • 48.
    Andersson, Göran
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomistyrning: beslut och handling2017 (ed. 2)Book (Other academic)
  • 49.
    Andersson, Göran
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Funck, Elin K.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ekonomistyrning: beslut och handling. Övningsbok2017 (ed. 2)Book (Other academic)
  • 50.
    Andersson, Hanna
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Månsson, Emma
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Ngai, Erika
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Det beror på...: En studie kring socialt ansvar och varför det redovisas2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med uppsatsen är att analysera hur företag definierar socialt ansvar samt varför företag redovisar sitt sociala ansvar. Det empiriska materialet samlades in genom sju semistrukturerade intervjuer, där respondenter fick besvara frågor kring socialt ansvar och deras redovisning. Studiens resultat visar på att socialt ansvar är ett begrepp som är beroende av situation och individ, definitionen av socialt ansvar är även kopplat till vilken verksamhet företag bedriver.  Vilken tolkning företaget gör av begreppet socialt ansvar, leder till att syftet med redovisningen av det varierar. En anledningen till att företag väljer att redovisa sitt sociala ansvar är för att de anser att det är ett sätt att visa sina intressenter vad företaget har gjort, en form av marknadsföringsmaterial. Vidare kan det sociala ansvaret även redovisas av den anledning att företag anser att det är en naturlig del av verksamheten, i likhet med företagets redovisning av de miljömässiga och ekonomiska delarna. Orsaker till dessa variationer är för att socialt ansvar är kontextberoende, vilket gör att det inte finns något rätt eller fel när det gäller vad socialt ansvar är.

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