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  • 1.
    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 development2018In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed)
    Abstract [en]

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

  • 2.
    Argento, Daniela
    et al.
    Kristianstad University, Sweden.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University, Sweden.
    Håkansson, Patricia
    Kristianstad University, Sweden.
    Johansson, Annika
    Kristianstad University, Sweden.
    Reliance on the internal auditors’ work: experiences of Swedish external auditors2018In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 295-325Article in journal (Refereed)
    Abstract [en]

    The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality. © 2018, The Author(s).

  • 3.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad.
    Umans, Timurs
    Högskolan Kristianstad.
    Gerlofstig, Carl
    Högskolan Kristianstad.
    Balance between auditing and marketing: an explorative study2013In: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, E-ISSN 1879-1603, Vol. 22, no 1, p. 57-70Article in journal (Refereed)
    Abstract [en]

    This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 711 auditors in Sweden. The findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as approved or authorized auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as it used to. The findings of the study have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.

  • 4.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Skog, Peter
    Emily, Theodorsson
    Auditors’ professional and organisational identities and perceived commercialisation in audit firms2014Conference paper (Refereed)
    Abstract [en]

    Purpose:

    The purpose of this paper is to explain how professional and organisational identities influence auditors’ perception of commercialisation in audit firms.

    Design/methodology/approach:

    The paper is based on a survey distributed to 3588 members of FAR, the professional institute for authorized public accountants, approved public accountants and other highly qualified professionals in the accountancy sector in Sweden, and answered by 374 of the professionals surveyed.

    Findings:

    Findings of the study indicate that commercialisation in audit firms is a three- dimensional construct consisting of market-, customer- and firm process orientations. The results of the study show that the stronger the auditors’ organisational identity, the more influence it has on auditors’ perception of all three dimensions of the increasing commercialisation of their firm. The increasing strength of that professional identity is shown to be reflected in the perception of their firm to be firm process oriented, while no effect is shown on the other two dimensions of commercialisation (market and customer orientations orientations).

    Originality/value:

    The paper presents a new conceptualisation and set of measures of audit firms’ commercialisation and shows how professional and organisational identities influence perception.

  • 5.
    Broberg, Pernilla
    et al.
    Kristianstad University;Linköping University.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Skog, Peter
    Baker Tilly Saxos AB, Helsingborg.
    Theodorsson, Emily
    Swedish Tax Author, Hörby.
    Auditors' professional and organizational identities and commercialization in audit firms2018In: Accounting Auditing & Accountability Journal, ISSN 0951-3574, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to explain how auditors' professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-a-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of organizational professionalism. The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm's process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors' identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

  • 6.
    Collin, Sven-Olof Yrjö
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Smith, Elin
    Högskolan i Kristianstad.
    Umans, Timurs
    Högskolan i Kristianstad.
    Broberg, Pernilla
    Högskolan i Kristianstad.
    Tagesson, Torbjörn
    Linköpings universitet.
    Mechanisms of corporate governance going international: Testing its performance effects in the Swedish economy, 20042013In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 8, no 1, p. 79-101Article in journal (Refereed)
    Abstract [en]

    Purpose – The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.

    Design/methodology/approach – The paper is based on the data collected from annual reports of the year 2004, from all 239 Swedish corporations listed on the Stockholm Stock Exchange, on which a quantitative analysis was performed.

    Findings – The findings suggest that internationalisation of corporate governance does not have a straightforward influence on firm performance, which can be due to: the fact that mechanisms with governance functions have several functions, of which governance is but one; and the fact that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.

    Originality/value – The paper is the first to investigate the corporate governance mechanisms' internationalisation issue.

  • 7.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad.
    Umans, Timurs
    Högskolan Kristianstad.
    Turnover and heterogeneity in top management networks: a demographic analysis of two Swedish business groups2008In: International Journal of Business Science and Applied Management, ISSN 1753-0296, E-ISSN 1753-0296, Vol. 3, no 3, p. 31-55Article in journal (Refereed)
    Abstract [en]

    A theory based on the demography of top management teams is used to explain membership turnover in two Swedish business groups, network analysis being used to define group membership. The results suggest these business groups possess a combination of financial and industrial experience as a group resource and the socialising strategy of control as a force counteracting the conflict-producing force of heterogeneity. An organisational demographic perspective focusing on opposing forces of heterogeneity and homogeneity is developed. It is shown that the perspective can be applied both to formal organisations and to informal ones such as networks.

  • 8.
    Collin, Sven-Olof Yrjö
    et al.
    Kristianstad University.
    Umans, Timurs
    Kristianstad University.
    Broberg, Pernilla
    Kristianstad University.
    Smith, Elin
    Kristianstad University.
    Tagesson, Torbjörn
    Linköping University.
    Producing academic theses: the Kristianstad Model2016In: Scientific Works / [ed] K.V. Astahova, Kharkiv: Peoples Ukrainian Academy University Press , 2016, p. 441-462Chapter in book (Other academic)
    Abstract [en]

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

  • 9.
    Ponomareva, Yuliya
    et al.
    Universitat Ramon Llull, Spain ; Uppsala University.
    Nordqvist, Mattias
    Jönköping University.
    Umans, Timurs
    Kristianstad University.
    Family firm identities and firm outcomes: a corporate governance bundles perspective2019In: The Palgrave handbook of heterogeneity among family firms / [ed] Esra Memili & Clay Dibrell, Palgrave Macmillan, 2019, 1, p. 89-114Chapter in book (Refereed)
    Abstract [en]

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

  • 10.
    Ponomareva, Yuliya
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Shen, Wei
    Umans, Timur
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Strategic control by the board of directors and shareholder wealth: trade-offs between the costs of managerial opportunism and strategic opportunity costsManuscript (preprint) (Other academic)
  • 11.
    Ponomareva, Yuliya
    et al.
    Ramon Llull Univ, Spain;SKOLKOVO Sch Management, Russia.
    Shen, Wei
    Arizona State Univ, USA.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University, Sweden.
    Organizational discretion, board control, and shareholder wealth: A contingency perspective2019In: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 27, no 4, p. 248-260Article in journal (Refereed)
    Abstract [en]

    Research Question/Issue How does organizational context influence the impact of board control over managerial decisions on shareholder wealth? Research Findings/Insights We introduce a new theoretical concept-organizational discretion-to characterize the upper limit of managers' latitude of actions presented by their organizational context and propose that it moderates the impact of board control on shareholder wealth. Specifically, we first argue that strategic control by boards over managerial decisions reduces managers' latitude of actions and leads to trade-offs between the containment of managerial opportunism and the pursuit of strategic opportunities, which consequently influence the relationship between strategic control and shareholder wealth. We then suggest that the trade-offs incurred by strategic control over managerial decisions are more prominent in firms with high organizational discretion. Because of the trade-offs, we propose that boards are likely to decide whether to rely more on strategic control or financial control in internal corporate governance based on their firms' level of organizational discretion. Theoretical/Academic Implications By introducing the concept of organizational discretion and highlighting the trade-offs caused by boards' strategic control over managerial decisions, we advance a contingency perspective to enhance the understanding about the impact of board control on shareholder wealth. It also bridges the strategic management and corporate governance research on managerial discretion that has largely evolved separately in the literature. Practitioner/Policy Implications Boards should attend to the trade-offs between the containment of managerial opportunism and the pursuit of strategic opportunities when exercising strategic control over managerial decisions. Moreover, considering the trade-offs involved, boards should carefully design and implement internal corporate governance mechanisms based on their firms' level of organizational discretion.

  • 12.
    Ponomareva, Yuliya
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University, Sweden.
    An integrative view on managerial discretion: a study of a Russian firm in transition2015In: Journal for East European Management Studies, ISSN 0949-6181, E-ISSN 1862-0019, Vol. 20, no 1, p. 36-67Article in journal (Refereed)
    Abstract [en]

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

  • 13.
    Ponomareva, Yuliya
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Umans, Timurs
    Kristianstad University.
    Managerial discretion: balancing opportunities and threats2013Conference paper (Refereed)
    Abstract [en]

    The concept of managerial discretion has previously been discussed in the two distinct fields of corporate governance and strategic management research. Strategy researchers view discretion as a scope of opportunities for managers to act upon, while the corporate governance view is that discretion is a potential threat for a company. We attempt in this paper to unite previously divergent perspectives on the concept by building a comprehensive model that explains the antecedents of managerial discretion at organizational and environmental levels. Within this framework, we develop a typology of managerial discretion consisting of four distinct categories. We propose that the four categories of discretion will inform situations where managers will have different degrees of influence on organizational outcomes.

  • 14.
    Ponomareva, Yuliya
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Umans, Timurs
    Högskolan Kristianstad.
    Managerial discretion: balancing opportunities and threats2013In: Academy of Management Proceedings, ISSN 1543-8643, no 1, p. 13759-Article in journal (Refereed)
    Abstract [en]

    The concept of managerial discretion has previously been discussed in the two distinct fields of corporate governance and strategic management research. Strategy researchers view discretion as a scope of opportunities for managers to act upon, while the corporate governance view is that  discretion is a potential threat for a company. We attempt in this paper to unite previously divergent perspectives on the concept by building a comprehensive model that explains the antecedents of managerial discretion at organizational and environmental levels. Within this framework, we develop a typology of managerial discretion consisting of four distinct categories. We propose that the four categories of discretion will inform situations where managers will have different degrees of influence on organizational outcomes.

  • 15.
    Schmidt, Manuela
    et al.
    Högskolan Kristianstad.
    Umans, Timurs
    Högskolan Kristianstad.
    Experiences of well-being among female doctoral students in Sweden2014In: International Journal of Qualitative Studies on Health and Well-being, ISSN 1748-2623, E-ISSN 1748-2631, Vol. 9, no 23059Article in journal (Refereed)
    Abstract [en]

    The aim of this study was to explore how female PhD students experience and perceive their well-being. Focus groups were conducted with female PhD students employed at a Swedish university. The study was performed using a phenomenological hermeneutic approach based on the concept of the lifeworld, used as both a philosophical perspective and a methodology. Three main themes emerged from the analysis: being true to oneself, being in the sphere of influence, and performing a balancing act. By unfolding these themes, the study shows that perceptions and experiences of well-being in female PhD students are a multifaceted phenomenon and materialize through interaction of different aspects of ‘‘self ’’ (agent) and ‘‘others’’ (structure). As well as illustrating these perceptions and experiences, the study also presents female PhD students’ conceptualization of their well-being, expressed in terms of a white-water rafting metaphor.

  • 16.
    Smith, Elin
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Organizational Ambidexterity at the Local Government Level: The effects of managerial focus2015In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 17, no 6, p. 812-833Article in journal (Refereed)
    Abstract [en]

    The aim of this article is to explore how managerial focus influences organizational ambidexterity in different organizational forms at the local government level. An entrepreneurial, leadership, or stakeholder managerial focus will each find reflection in the simultaneous pursuit of exploration and exploitation of resources, and the influence will differ with the organizational form, i.e. whether a local government administration (LGA), or a local government corporation (LGC). Hypotheses are tested on Swedish public organizations operating in the waste management and water and sewerage industries. The findings indicate that LGCs have higher levels of organizational ambidexterity, and that the determinants differ from those in LGAs.

  • 17.
    Smith, Elin
    et al.
    Kristianstad University.
    Umans, Timurs
    Kristianstad University.
    Thomasson, Anna
    Lund University.
    Stages of PPP and principal–agent conflicts: the Swedish water and sewerage sector2018In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 41, no 1, p. 100-129Article in journal (Refereed)
    Abstract [en]

    The focus of this article is on public–private partnerships (PPPs). The aim is to both theoretically and empirically illustrate PPP agency problems in four PPP stages, as well as to identify potentially relevant solutions to the agency problems. The study employed a longitudinal case study of one PPP in a municipality in southern Sweden. Through an analysis based on interviews, observations, and documents, the study illustrates a number of agency problems faced by PPPs and highlights the importance of resource allocation, stakeholder management, and the creation of a common identity in reducing these problems.

  • 18.
    Umans, Timurs
    Högskolan Kristianstad.
    Ethnic identity, power, and communication in top management teams2008In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 3, no 2, p. 159-173Article in journal (Refereed)
    Abstract [en]

    Purpose - The purpose of this paper is to explore the "black box" of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia.

    Design/methodology/approach - The study relies on case studies of two multinational companies operating in Latvia.

    Findings - The findings suggest that ethnic diversity in TMTs leads to more informal and open communication in the teams, but has no clear influence on power distribution in the teams. The results highlight the importance of studying variables that could moderate the effects of ethnic diversity on communication and power distribution; throughout the study, these variables were identified as, but not limited to, environment and shared goals.

    Originality/value - This paper uses case studies to explore the black box of team processes, and proposes an alternative operationalization of cultural diversity, measured as ethnic diversity. It also advocates an alternative conceptualization of TMTs expressed in terms of decision-making power. The paper's major contribution is its opening up and exploration of team processes, usually avoided by researchers because of their assumed complexity. Moreover, the study contributes to TMT studies by presenting the Latvian environment as a unique research locus where ethnic identities are rich and various.

  • 19.
    Umans, Timurs
    Högskolan Kristianstad.
    Globalisation in the lecture room?: gender and cultural diversity in work groups2011In: Issues in educational research, ISSN 0313-7155, E-ISSN 1837-6290, Vol. 21, no 1, p. 88-103Article in journal (Refereed)
    Abstract [en]

    This paper empirically investigates the relationship between cultural and gender diversity and performance in groups of business students working on complex assignments. The study finds that gender diversity in student groups has a positive influence on group outcomes, while cultural diversity, irrespective of its conceptualisation, leads to negative group outcomes. Process variables such as communication, conflict and effectiveness of problem solving were found not to be influenced by demographic diversity or to have any effect on group outcomes. While the non-finding in group process investigation might be attributed to methodological difficulties, the negative influence of cultural diversity in student groups on performance indicates the further need for facilitation of coaching students in intercultural communications and cross-cultural understanding among educators.

  • 20.
    Umans, Timurs
    Högskolan Kristianstad.
    Research angles on cultural diversity in top management teams2009In: Problems & Perspectives in Management, ISSN 1727-7051, E-ISSN 1810-5467, Vol. 7, no 1, p. 90-105Article in journal (Refereed)
    Abstract [en]

    Article lays a research agenda for the studies of cultural diversity in top management teams, by reviewing models, methods and definitions utilized within this stream of research. It reviews three different models that are used in studies of cultural diversity of top management teams, as well as elaborates on different methods, and conceptualization of culture. The article concludes with a discussion, and suggests the research agenda in studies of cultural diversity in top management teams, proposing the use and combination of models, methods, as well as conceptualization and measurement of culture. The key result of this paper is development of the analytical framework for the studies of cultural diversity in top management teams and proposition of the alternative ways of operationalization of culture and exploration of the black-box of team processes.

  • 21.
    Umans, Timurs
    Kristianstad university.
    The bottom line of cultural diversity at the top: the top management team's cultural diversity and its influence on organisational outcomes2012Doctoral thesis, comprehensive summary (Other academic)
    Abstract [en]

    This dissertation investigates the relationship between cultural diversity in top management team (TMT) and organisational outcomes. The theoretical framework developed within this dissertation identifies three major concerns in this relationship. Firstly, the issues related to the lack of research on the contingencies, secondly problems associated with the method of inquiry, and thirdly the conceptualisation of culture. Adopting these issues as a guide for further investigation, this dissertation investigates the black box of the TMT process through the use of both qualitative and quantitative methods/concepts, adopting national and ethnic diversity as proxies for cultural diversity. The majority of the studies in the group and TMT research indicate that cultural diversity is usually associated with negative group and organisational outcomes. The finding of this dissertation, however, indicate that TMT cultural diversity has a positive effect on organisational outcomes albeit under two conditions. Firstly, when TMT cultural diversity mirrors cultural diversity of the Board of Directors, indicating the importance of TMT interaction in the upper apex of the organisation, and secondly, when TMT has a shared vision that reduces the perceived negative influence of cultural diversity on TMT process and subsequently on organisational outcomes.

  • 22.
    Umans, Timurs
    Högskolan Kristianstad.
    Top management team’s cultural diversity and firm performance: the mediating role of ambidextrous orientation2013In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 11, no 1, p. 882-891Article in journal (Refereed)
    Abstract [en]

    This  paper examines the  influences of  cultural diversity in  the top management team (TMT) on organizational performance. The link between the two is investigated through the path dependency model, where firm ambidextrous orientation serves  an intervening role. The  results of  the  study suggest that TMT cultural diversity will have a negative influence on firm performance due to the decreasing degree of ambidextrous orientation being a result of TMT diversity. The study is based on the  survey  filled  out  by  82  CEO  of  Danish  and  Swedish  listed  corporations. Studies  theoretical contribution is expressed in uncovering the mediating role of firm’s ambidextrous orientation on the TMT diversity – performance relationship.

  • 23.
    Umans, Timurs
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Andersson, William
    Kristianstad University.
    Planken, William
    Kristianstad University.
    Genell, Kristina
    Kristianstad University.
    Smith, Elin
    Kristianstad University.
    Top management team’s shared leadership, organizational control systems and organizational ambidexterity: study of Swedish municipal corporations2016Conference paper (Refereed)
  • 24.
    Umans, Timurs
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Broberg, Pernilla
    Kristianstad University ; Linköping University.
    Schmidt, Manuela
    Kristianstad University.
    Nilsson, Sofie
    Kristianstad University.
    Olsson, Emma
    Kristianstad University.
    Feeling well by being together: study of Swedish auditors2016In: Work: A journal of Prevention, Assesment and rehabilitation, ISSN 1051-9815, E-ISSN 1875-9270, Vol. 54, no 1, p. 79-86Article in journal (Refereed)
    Abstract [en]

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

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

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

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

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

  • 25.
    Umans, Timurs
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Kockum, Martin
    Kristianstad University.
    Nilsson, Elin
    Kristianstad University.
    Lindberg, Sofie
    Kristianstad University.
    Digitalisation in the banking industry and workers subjective well-being: contingency perspective2018In: International Journal of Workplace Health Management, ISSN 1753-8351, E-ISSN 1753-836X, Vol. 11, no 6, p. 411-423Article in journal (Refereed)
    Abstract [en]

    Purpose

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

    Design/methodology/approach

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

    Findings

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

    Originality/value

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

  • 26.
    Umans, Timurs
    et al.
    Högskolan Kristianstad.
    Smith, Elin
    Högskolan Kristianstad.
    Isolated islands in the upper apex of organisations: in search of interaction between the board of directors and the top management team2013In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 10, no 2, p. 80-90Article in journal (Refereed)
    Abstract [en]

    This paper reports on the interaction of compositional effects of boards of directors (BoD) and top management teams (TMTs) on firms' financial performance. Composition of both groups is investigated for cultural, age, tenure and gender diversity. We explore effects of demographic diversity in the two power groups on performance in interaction with each other by bringing in the similarityattraction paradigm to argue for the relationship. Study data are from consolidated financial statements in annual reports of listed Swedish corporations. Our findings suggest that while differences in gender, age and tenure diversities have no effect on firm performance, close alignment of cultural diversities of the BoD and TMT does have a positive effect of firm performance.

  • 27.
    Umans, Timurs
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Kristianstad University.
    Smith, Elin
    Kristianstad University.
    Andersson, William
    Kristianstad University.
    Planken, William
    Kristianstad University.
    Top management teams’ shared leadership and ambidexterity: the role of management control systems2019In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, p. 1-19Article in journal (Refereed)
    Abstract [en]

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

  • 28.
    Zahida, Sarwary
    et al.
    Kristianstad University.
    Umans, Timurs
    Kristianstad University.
    Igelström, Bengt
    Kristianstad University.
    Professionalism and relationship quality in banks: small and medium size enterprise perspective2013Conference paper (Refereed)
    Abstract [en]

    The aim of the paper is to understand how SMEs perceive professionalism its influences on the customer loyalty of the banks they work with. This is being explored through investigating the black box found in the relationship between these two concepts. The paper hypotheses that corporate image and relationship quality are the intervening variables in the professionalism relationship to customer loyally, while switching barriers are thenserve as moderators of the relationship between corporateimage and relationship quality and customer loyalty.The paper is based on a survey answered by 335 owners of SMEs in Sweden. The findings of the paper indicate that 1) increasing perception of banks’ professionalism has a positive impact on banks’ corporate image and on the relationship quality SME possesses, 2) increasing positive perception of the banks’ corporate image and increasing relationship quality leads to higher customer loyalty, 3) switching barriers do not moderate the relationship between perceived corporate image and relationship quality of the bank SME works with, 4) that perceived corporate image and relationship quality mediate the relationship between perceived professionalism of the bank inits influence on customer loyalty of SME to its bank.

  • 29.
    Zander, Lena
    et al.
    Uppsala University.
    Butler, Christina L.
    Kingston College, UK.
    Mockaitis, Audra I.
    Herbert, Kendal
    Lauring, Jakob
    Aarhus University, Denmark.
    Mäkelä, Kristiina
    Paunova, Minna
    Copenhagen Business School, Denmark.
    Umans, Timurs
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Zetting, Peter
    Team-based global organizations: The future of global organizing2015In: The future of global organizing / [ed] Rob Van Tulder, Alain Verbeke, Rian Drogendijk, Emerald Group Publishing Limited, 2015, p. 227-243Chapter in book (Refereed)
    Abstract [en]

    Purpose

    We propose team-based organizing as an alternative to more traditional forms of hierarchy-based organizing in global firms.

    Methodology/approach

    Advancements in the study of global teams, leadership, process, and outcomes were organized into four themes: (1) openness toward linguistic and value diversity as enhancing team creativity and performance, (2) knowledge sharing in team-based organizations, (3) the significance of social capital for global team leader role success, and (4) shared leadership, satisfaction, and performance links in global virtual teams.

    Findings

    We identify questions at three levels for bringing research on team-based organizing in global organizations forward. At the within-team individual level, we discuss the criticality of process and leadership in teams. At the between-teams group level, we draw attention to that global teams also need to focus on relationships and interactions with other teams within the same global firm, for example, when sharing knowledge. With respect to the across-teams organizational level, we highlight how bringing people together in global teams from different organizational units and cultures creates the potential for experiential individual and team-based learning, while making the firm more flexible and adaptable.

    Theoretical implications

    The potential of the relatively underexplored idea of global team-based firms as an alternative to hierarchy open up questions for empirical research, and further theorizing about the global firm.

    Practical implications

    Practitioners can learn about organizational, team, and individual challenges and benefits of global team-based organizing.

    Originality/value

    A century-old dominant organizational form is challenged when moving away from hierarchy- and hybrid-based forms of organizing toward team-based global organizing of work.

1 - 29 of 29
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