Abstract 

Master's thesis, Master of Science in Business and Economics - Controller, Linnaeus University School of Business, Växjö, spring semester 2023. 

Title: Does one plus one really equals two? 

A qualitative case study on how a private organization handles management control tensions after an acquisition. 

Background & problem

Acquisitions have become a popular approach to achieve fast and high growth. Nevertheless, it has been shown that the majority of acquisitions fail due to the difficulty of integrating the structural, cultural and strategic differences of the companies. To address these differences, it is crucial to design a management control system that considers the systems of the acquiring and acquired firms. However, existing research has not shed light on how firms should construct their control systems following a completed acquisition. The lack of interaction between the two firms eventually led to internal conflicts, also known as management control tensions. 

Purpose

The purpose of this study is to examine an organization's management control system both during and after a business acquisition. Particular attention has been given to identify and illustrate the tensions that have arisen in management control and to investigate the underlying reasons for their emergence. Finally, the investigation also aims to find and explain how these tensions in management control are handled within a private organization. 

Method

The research has investigated a private organization that carries out corporate acquisitions. The starting point for this investigation has been through a qualitative research approach with semi-structured interviews, where a case study with an explanatory character has been applied. The empirical collection has been obtained from both the acquiring and acquired companies' employees. In addition, internal documents and annual reports have been used to complement the empirical material of the study. 

Conclusion

The study identified five management tensions that have arisen after acquisitions; "Power to employees vs Formal structures", "Old systems vs New systems", "Old monitoring procedures vs New monitoring procedures," "Old benefits vs New benefits", "Old identity vs New identity". The emergence of these management control tensions is explained on the basis that there are contrasts in the management control systems of the acquiring and acquired company. Moreover, it is because the acquired employees had expectations that were not met after the acquisition. In addition, institutional logics have been another contributing factor, with one logic weakening the other. How these five management control tensions have been tackled depends on the circumstances and is thus context dependent. 

Keywords: Mergers and acquisitions, integration process, formal controls, informal controls, institutional logics, management control tensions 

PurposePolicy for women's entrepreneurship is designed to promote economic growth, not least in depleted rural areas, but very little is known about the contributions of rural women entrepreneurs, their needs or how the existing policy is received by them. Using a theoretical framework developed by Korsgaard et al. (2015), the authors analyse how rural women entrepreneurs contribute to rural development and discuss the implications for entrepreneurship policy. This paper aims to focus on the aforementioned objectives.Design/methodology/approachThe authors interviewed 32 women entrepreneurs in rural Sweden representing the variety of businesses in which rural Swedish women are engaged. The authors analysed their contributions to rural development by analysing their motives, strategies and outcomes using Korsgaard et al.'s framework of "entrepreneurship in the rural" and "rural entrepreneurship" as a heuristic, interpretative device.FindingsIrrespective of industry, the respondents were deeply embedded in family and local social structures. Their contributions were substantial, multidimensional and indispensable for rural viability, but the policy tended to bypass most women-owned businesses. Support in terms of business training, counselling and financing are important, but programmes especially for women tend to miss the mark, and so does rural development policy. More important for rural women entrepreneurs in Sweden is the provision of good public services, including for example, schools and social care, that make rural life possible.Research limitations/implicationsTheoretically, the findings question the individualist and a-contextual focus of much entrepreneurship research, as well as the taken-for-granted work-family divide. How gender and how the public and the private are configured varies greatly between contexts and needs contextual assessment. Moreover, the results call for theorising place as an entrepreneurial actor.Practical implicationsBased on the findings, the authors advise future policymakers to gender mainstream entrepreneurship policy and to integrate entrepreneurship and rural development policy with family and welfare state policy.Originality/valueThe paper highlights how rural women respond to policy, and the results are contextualised, making it possible to compare them to other contexts. The authors widen the discussion on contributions beyond economic growth, and the authors show that policy for public and commercial services and infrastructure is indeed also policy for entrepreneurship.

Sustainability reporting is increasing rapidly, nowadays corporations face larger and larger requirements that they work with sustainability and that they present their sustainability work. Both legally required and not legally required expectations and requirements changes how the corporations work and drives the change forward. Previous studies show that the new laws in sustainability reporting often are very difficult, complicated and demanding to follow for the corporations. This study examines how the corporation's sustainability work has changed and which of the legal and non legal requirements has driven the change. This study is abductive with a qualitative approach, this study used a case study of two companies in the automotive industry to be able to answer the research question. The result of this study showed in contrast to the previous literature that the two companies in the case study weren’t highly affected by the legal requirements in sustainability reporting that were introduced. This was mainly because the two already had adopted a great sustainability routine in their work. This finding was the biggest difference from the previous literature and theories. Further it was found that the non legal requirements were the biggest and the most driving changes for the corporations. The non legal requirements were the ones that were driving the change and were the most demanding for the two corporations. This study resulted in that the legal requirements weren't as complicated and difficult for the corporations as the previous literature suggested, instead it was the non legal requirements in the form of stakeholders that was driving the change for the corporations.

Purpose: The purpose of the essay is to depict principals' work in preventing mental health issues among their teachers.

Method: The study is based on a deductive research approach where a qualitative research method has been applied.

Conclusion: The study has shown that the principals have a broad perspective on health and are aware that a good mental health among teachers is crucial for a successful school environment. The principals are thus introducing many different initiatives and make adjustments based on their workplace and the needs of the employees.

Bookkeeping and accounting is a prevalent feature of small organizations, which has changed face quite substantially with the advent of personal computers and, later, the Internet. The emergence of digitalized accounting procedures has taken place in a nexus of different types of actors (e.g., software developers, accountancy firms and the businesses themselves), regulatory frameworks (e.g., bookkeeping laws and accounting standards) and technical frameworks (e.g., standards for software interactions with banks and tax authorities). Altogether, this has made the paths taken in this process to be largely national. In general, this process of digitalization is largely undocumented and untheorized in research despite its profound impact on practice. Against this backdrop, this chapter has a descriptive and forward-looking approach, documenting the case of how Swedish bookkeeping practices of small organizations became digitalized, which can work as a reference case for comparisons with other national contexts.

In a time where the implementation of technical solutions has become common in the audit industry, the auditor's way of performing judgments of a company's financial reports has changed. The purpose of this essay is to, based on the Technology Dominance Theory and the Technology Acceptance Model (TAM), contribute knowledge about the consequences of digitization in the auditing industry, specifically on the role of the auditor and its professional judgment. In addition, the paper examines the effects that digitization has on the required skills in today's digital audit environment. In the essay, a deductive research approach is used, and a qualitative method is applied in the form of semi-structured interviews with authorized auditors in Sweden. The essay shows that the implementation of digital tools challenges today's auditors to develop professional judgment in high-risk areas. The process of extracting and transforming audit evidence into appropriate digital formats has also been shown to result in an improved judgment capability. However, the paper could not show any differences in whether the use of digital tools can dominate professional judgment among authorized auditors. Furthermore, the paper identifies some of the qualifications that may be in demand as a result of the implementation of digital audit tools.

Användningen och upprättandet av hållbarhetsredovisningar har under de senaste åren ökat,på ett såväl nationellt som internationellt plan. Dagens företag ställs inför allt ökande tryckfrån interna och externa intressenter att bidra till en positiv utveckling genom aktivhållbarhetsarbete samt redovisning av sådana hållbarhetsrelaterade åtaganden. Inte minstvisas detta genom framväxten av nya lagregleringar, vilka medför att allt fler företag idagomfattas av lagstadgade krav på upprättandet av hållbarhetsredovisningar. Genom den ökadeanvändningen av, samt upprättandet av hållbarhetsredovisningar blir det intressant attundersöka inställningen till sådana hållbarhetsredovisningar bland redovisningsekonomer -vilka utgör den yrkesroll som anses besitta en nyckelroll vid upprättandet av sådana slagsicke-finansiella rapporter. Utifrån detta avser denna uppsats att undersöka inställningen tillupprättandet av hållbarhetsredovisningar bland svenska redovisningsekonomer samthuruvida ökad användning och ökat upprättande av hållbarhetsredovisningar kräverkompetensutveckling inom yrkesrollen redovisningsekonom. Genom ett kvalitativttillvägagångssätt har studien genomförts i form av semistrukturerade intervjuer medredovisningsekonomer och redovisningskonsulter, verksamma i det svenska näringslivet. Desammanfattande slutsatserna visar att inställningen till såväl hållbarhet överlag som tillföretags upprättande av hållbarhetsredovisningar generellt är positiv bland svenskaredovisningsekonomer. Därutöver belyser slutsatserna hur en, i årsredovisningen, ökadspecificering av hållbarhetsredovisningens utformning hade underlättat arbetet medupprättandet av en sådan slags icke-finansiell rapport. Slutligen konstateras en önskan omförbättrade kompetenser för upprättandet av hållbarhetsredovisningar bland svenskaredovisningsekonomer samt en vädjan om att inkludera kunskaper för upprättandet avhållbarhetsredovisningar i ekonomprogram på universitetsnivå.

Purpose: The purpose of the study was to analyze how companies can improve theirunderstanding of the economic profitability of their marketing activities by examining howcompanies currently work to follow up on the profitability of digital marketing, as well asthe potential for improvement that companies perceive in the ways they work.

Method: A qualitative method has been employed in this study, where four interviewshave been conducted with three respondents who work on evaluating the profitability ofdigital marketing. The collected empirical data has then been compared with currenttheories in order to enhance understanding of the subject.

Results: Companies today primarily use ROAS (Return on Advertising Spend) to measurethe profitability of marketing, and the data that forms the basis for evaluation is providedand processed by Google and Meta's AI models. However, these are treated differently bycompanies, which has been found to correspond to their experience and expertise in thefield.

The most significant aspects that were highlighted were the improvement and utilization ofAI and data analysis tools, as they are at the core of evaluating the profitability ofmarketing activities. The respondents are convinced that AI will play an increasinglyimportant role in evaluating the profitability of digital marketing, where the ability tounderstand and manage these AI models will be crucial for companies in the future.

Denna undersökning fokuserar på hur digitala interaktioner påverkar motivationen hos svenska och danska artister inom populärmusikgenrer. Genom en kvantitativ ansats formulerade vi fyra propositioner och genomförde en enkät med 99 artister, främst DIY-artister som har släppt musik under den digitala eran.

Resultaten bidrar till en fördjupad förståelse av hur digitala interaktioner kan ses som en form av social feedback och hur det påverkar artisternas motivation att bygga en karriär inom musikbranschen.

Vi kan konstatera att digitala interaktioner, även om de inte är den enda faktorn, är en viktig faktor att beakta för att etablera sig inom musikbranschen, särskilt under den digitala eran då möjligheterna har ökat.

Component accounting concerns the accounting management of tangible fixed assets. In many cases, these assets consist of different parts with varying economical and technical lifespans. Real estates are regarded as such assets whereby the building frame, roof and facade could be examples of distinguished components that should be accounted for separately. Swedish companies applying the K3-framework need to manage their accounting accordingly.

This study´s focus relates to real estate companies’ application of component accounting. The aim of the study is to investigate differences and similarities between different companies, also in comparison to published guidelines on this topic. Furthermore, the study seeks to understand the implications of component accounting. A qualitative method has been applied where interviews have been conducted with four companies that form the basis of the empirical data. To achieve the purpose of the study a comparative multiple case design has been used. 

The results show that component accounting is uniquely applied between companies and is often characterized by estimations. However, similarities between the companies as well as the guidelines do also exist. The implications that follow depend in part on how it´s applied, although increased depreciations, profit smoothing, increased book values and the componentization´s impact on comparability have been found to be some of the main consequences. 

This study examines the implementation of ESG ratings and their impact on the Swedishstock market within the real estate, banking, and industrial sectors. ESG ratings assesscompanies' sustainability based on environmental impact, social responsibility, and corporategovernance. The aim is to analyze the relationship between ESG ratings and stockperformance, as well as investors' behavior in investment decisions. The study focuses onlarge companies within the Large Cap segment in the Swedish market during the period of2016-2019. The methods include qualitative interviews to gather investors' perspectives anddescriptive analysis to quantitatively examine returns based on ESG scores. The study findsno statistically significant relationship between ESG and companies returns. Investors'decisions are not solely based on ESG ratings but also on other factors.

Theheighteneduseofautomatizationindifferentmarketshasmadeahugeimpactformany differenttypesofcompaniesthatwanttotakeadvantageofthetechnicalachievementsto remaincompetitiveinthemarket.Automatizationhasmanydifferentaspects,makingit importantforcompaniestodeeplyanalyzetheorganizationalstructureandcurrent operativecapacitytodecideifautomatizationcansatisfytheircurrentandfutureneeds.Itis alsoimportanttodevelopeffectiveinvestmentcalculationstocorrectlyassesstheviability ofautomatization.Thisstudyaimstoexploretheeffectsofautomatization,specificallyin fieldsincompanieslikeeconomy,competence,ergonomicsandefficiency,aswellas understandingwhichmethodsandcriteriasAteaLogisticsABusesinassessinginvestment ofautomatedcharacterandwhatriskstheseinvestmentscanpotentiallyhaveinthework environment.Thisisdonebycomparingthetheoryofthesedifferentconceptswiththe empiricalevidenceprovidedbythecompany.Byanalyzingempiricalevidencewiththe literature,thisstudyaimstogiveinsightsonthedifferenteffectsthatautomatizationcan havebasedondifferentparameters.

An escalating concern about the environment amongst the general population, businesses trying to make their way forward on the hunt for market shares and profitability, and customers that nowadays are used to extreme flexibility in their purchase and return process due to the immense growth of e-commerce. These observations can all be considered facts, but do they correlate with each other when a customer tries on a pair of pants and decides to return them to the retailer? The purpose and reason for why this thesis was conducted was to gain an understanding of how fashion e-tailers in Sweden balance the needs of consumers, company finances and environmental concerns when designing their return policy. The thesis was conducted as a multiple case study, using a qualitative research method where the primary data was collected from six in-depth semi-structured interviews with practitioners within the field, representing e-tailers in the fashion industry. The findings obtained from the interviews were put in context, analysed, discussed and compared with literature from previous research using a thematic analysis approach. The authors can conclude that balance in the return policy is difficult to achieve. Various avoidance techniques are being used in order to maintain balance, and customer satisfaction is seen as a vital part of the return process. Sustainability is difficult to define and the participants interpreted the phrase in various ways. It was therefore complicated to analyse the environmental impact from product returns. Basically, it is difficult to know what the most sustainable initiatives are, and even though our participants take some environmental initiatives, there is room for improvement. The research provides valuable managerial implications from a new perspective that the researchers believe is more comprehensive, and gives suggestions for future research within the field of study. 

Background: Performance measurement aims to steer the organization in a direction that is in line with the company’s overall goals and strategy. It is a control tool that was initially designed for the industrial sector, which resulted in questions being asked as to whether the measurement can be applied to the service sector. The auditing industry is a form of professional service business, where the work consists of many intangible factors.

Purpose: The purpose of this study is to investigate and describe how performance measurement is designed within the auditing industry, from the auditor’s perspective. Further deepening in efficiency will be carried out, to see how audit firms work with measurement around this.

Method: This study is based on a qualitative method with an abductive approach. Semi-structured interviews have been conducted with certified auditors. This with the aim of getting answers to our questions and gaining a deeper understanding of performance measurement in the auditing industry.

Conclusions: We can conclude that the focus regarding the design of performance measurement in the auditing industry is on non-financial measures at the operational level and that more focus is on financial measures higher up in the organization. Evaluating and motivating are two prominent reasons for measuring performance. Furthermore, utilization rate is a frequently used metric to measure productivity.

This study will be investigating the relationship between short-term and long-term interest rates with the OMX30 stock return expressed in percentage, as well as the effect that the interest rates have on the stock return. The data used in this study has been collected from the dataprogram Datastream with monthly observations from January 2003 until December 2022 resulting in 240 different variables within all three factors over a period of 20 years. While performing OLS estimation, the result estimated by using R-studio shows a negative correlation between the interest rates and the percentage return of OMX30. Furthermore, the Granger causality test shows that the short-term interest rate does have an impact on the market whilst the long-term interest rate does not have any direct effect on the stock market in Sweden.

Background: The separation between owners and those in control has brought about significant changes between owners and those with operational control. This separation has posed numerous challenges between principals and the agents acting on their behalf. However, research indicates that when the management holds equity in their own company, they tend to act in alignment with the shareholders' interests. On the other hand, other studies have shown that insider ownership can have negative consequences for the company, in the form of management entrenchment, where insiders prioritise their own interests. Therefore, the relationship between corporate performance and insider ownership remains a topic of divided opinions.Furthermore, Sweden is known for having a high concentration of ownership, making it particularly interesting to examine the relationship between insider ownership and corporate performance in the Swedish market.

Purpose : The purpose of this study is to investigate how the proportion of insider-owned shares among individuals in board and executive positions in Swedish companies influences corporate performance.

Methodology: The study adopts a quantitative research approach with a deductive stance. The sample of Swedish companies is analysed using relevant variables in panel regressions. The study applies agency theory, management entrenchment theory, stewardship theory, resource dependence theory, the shareholder model, the stakeholder model, and asymmetric information to examine potential relationships between insider ownership and corporate performance.

Conclusion: Insider ownership within the management positively impacts corporate performance in Sweden, identified by the performance metrics ROE and ROA. However, total insider ownership, board insider ownership, CEO insider ownership, and chairman insider ownership did not show significant relationships with corporate performance. The positive relationship between management insider ownership and corporate performance could be explained by factors such as asymmetric information, trust in management, and monitoring of management. Further research is needed to understand how the board's monitoring indirectly affects corporate performance in the Swedish market, as per agency theory.

Background and problem: The audit industry has been described as a male industry where the female role does not match the stereotypical image of an auditor. Nowadays, auditing is not only a male profession, but it is said that women's opportunities to reach higher positions in the industry are affected by various factors. It is equal between men and women among the lower positions but not among the higher ones. Sweden is one of the most equal countries in Europe, but despite that, it is not equal among the higher positions in auditing firms. Previous studies have found that there are factors that prevent women from advancing up in the career ladder, but what it is that affects Swedish female auditors with children is still unexplored. Thus, this study is intended to contribute with research on women's experiences and obstacles as mothers within the auditing industry in Sweden.

Purpose: The purpose of the study is to create an understanding of the gender equality problem in the higher positions in the auditing industry, and whether motherhood can be a factor that can explain the underrepresentation of women in the higher positions in the industry.

Method: The study has been done using a qualitative method and the empirical material has been collected through semi-structured interviews with women in the audit industry.

Conclusion: The study shows that it is not motherhood that constitutes an obstacle for women, but instead it is being on parental leave and then if necessary working part-time to be able to balance family life with working life that creates obstacles. Furthermore, it is these factors that affect women's careers. Motherhood leads women to make different choices than before they had children. These choices mean that the mothers change their career goals and show that they prioritize differently after having children and therefore take parental leave for a longer period or work part-time to have time with the children when they are still young and dependent on their mothers.

Background: The construction industry is accident-prone. To motivate employees to work in risky work environments, companies use reward systems. The rewardsystem in turn shapes the social and organizational work environment. However, all employees are motivated by different rewards, which in turn characterizes the workplace and its working environment.

Purpose: The purpose of this study is to investigate and analyze how companies’ reward systems shape the organizational and social work environment within the construction industry. Furthermore, the aim is to find out how the organizational and social work environment in turn shapes the physical work environment.

Method: We have used two research designs; a cross-sectional study and multiple case studies that we have carried out at 5 different companies active in the construction industry. The empirical material has been collected through semi-structured interviews with 10 people from these companies. The study has an inductive research approach.

Conclusion: We concluded that the reward system is involved in shaping the organizational and social work environment because, among other things, rewards determine how motivated the workers are and how they are thus intrigued with each other. Social cohesiveness was also what we considered to be the closest connection to the physical work environment.

Over the past three decades, interest in the topic of Business Incubation and more specifically University Business Incubation, has increased, due to its potential to encourage entrepreneurial activities, which initiate innovation and economic development. The literature on entrepreneurship devotes significant attention to BI as a tool for supporting entrepreneurs in overcoming difficulties associated with starting a business. Meanwhile, the fact that incubators themselves are vulnerable to different challenges needs to be sufficiently highlighted in the research currently in publication. By adopting an incubator’s perspective on developing entrepreneurs and, therefore, its dynamics that form new ventures, this qualitative study has focused on difficulties adjacent to the administration of the incubator. By building on the Black Box model of incubation, the Triad model, as well as Institutionalized entrepreneurship, the researchers have contributed to the phenomena of UBIs, and the many challenges they encounter when incubating business tenants. The thesis has successfully confirmed the inherent value of ensuring the financial viability of publicly financed incubators while shedding light on the challenges involved in achieving self-sufficiency. This examination has delved into the acquisition of government funds by incubators and explored the opportunities and constraints accompanying such support. Building on existing literature, which identifies sustainability and growth as key indicators, this study has provided empirical evidence and analysis that underscores the detrimental impact on the incubator's core mission when these criteria are not maintained.

In recent years, startups have become frontrunners of innovation. Large corporations today are trying to keep up with startups but are falling behind due to long bureaucratic processes. In order to keep up with the startups, corporations collaborate with startups through accelerator programs and acquisitions. The purpose of this study is to understand the decision making process corporations go through when they decide to interact with startups to reach their innovation goals. The study has used a qualitative research approach in the form of a multiple case study to look into the decision making process of larger corporations. Three corporations of various sizes have been interviewed with a total of 5 respondents. The gathered empirical data was analyzed through inter organizational relationships, open innovation and a conceptual framework. 

The empirical data in this research displayed that companies use a mixture of strategies, including internal R&D, acquiring startups and corporate-startup collaborations, to reach their innovation goals. These alternatives are evaluated based on factors such as financial gain, feasibility within the organization, and input from different stakeholders, including experts within the relevant fields. Companies are aware of the risks involved, but are willing to take in order to remain competitive, avoid losses and stay innovative. They furthermore tend to choose multiple alternatives to spread their chances for gaining innovative ideas, in order to avert loss and diminish sensitivity. Ultimately, the companies use startup collaborations to minimize losses when acquiring startups, to stay ahead of their competitors, and to help them remain innovative as they grow. 

This study investigates the effect of dividend policy on firm value andfinancial performance. Whether dividends affect firm value or financialperformance has been a contentious topic for decades and has been describedas a puzzle. We examine Swedish listed firms by running multiple regressionswith panel data. The regression results of this study suggest that dividends donot affect firm value but has a positive impact on financial performance. Ourfindings oppose several existing theories and previous studies on the topic,regarding firm value. But regarding financial performance, most of theexisting theories are in line with our results.

Introduction:

Since the start of the digital age back in the 70s, digital technology has become a main tool for us humans to work, communicate, and enjoy ourselves on a day-to-day basis. The major push that set this new chapter of human life was due to the first military-manufactured computers of the time. The usage and development since then have grown exponentially all across our lives, affecting everything from hospital visits in Hong Kong to a late-night shopping experience in Stockholm. This leads us to today, where businesses are taking technological advances every day to keep their customers happy and satisfied, but also setting the bar higher and higher between their competitors. Some store owners have even figured out that physical human presence is not even needed in physical stores. The benefit is that the upkeep costs drop and almost no employees are needed; this is beneficial for small store locations in sparsely populated areas. In Sweden, it has become a huge problem that small towns and villages slowly die due to high upkeep costs for store owners. With these unmanned stores, the trend could change to the possessive. However, it is also pressured by the very technology-demanding Generation Z. Setting pressure on this retail sector to keep up and find the right way to proceed with their businesses in a way that fits Generation Z’s demand long term. 

Purpose:

This specific study will try to explain how different enhancers and inhibitors affect consumer acceptance according to Generation Z for this store concept in Sweden. The researchers of this thesis believe that this study is needed because of the vast growth of unmanned stores and the lack of research it has, especially in Scandinavia.

Methodology:

In order to answer the research question, nine different hypotheses were created with different inhibitors and enhancers derived from previous research. Furthermore, a combination of online and face-to-face questionnaires was conducted, whereby 133 valid respondents were collected. The data was then analyzed with the help of a multiple regression analysis.

Conclusion: 

From this research, it can be concluded that for the investigated enhancers: high levels of technology readiness, usefulness, and enjoyment were all factors affecting Gen Z´s acceptance of unmanned convenience stores. Furthermore, that lack of human interaction affects Gen Z´s resistance towards unmanned convenience stores. These results can be used for future research and for companies targeting Gen Z to shop at unmanned convenience stores.

Abstrakt

Title: Advising companies on tax planning

Introduction: In Sweden, there is an opportunity for small and medium- sized companies to make use of end-of-year dispositions, which are seen as a legal means of tax planning. When deciding on tax planning, companies can seek the help of an accountant who provides advice on matters relating to corporation tax. The motives of the companies stakeholders are also interesting to take into account when choosing tax planning.

Purpose: The purpose of this study is to investigate how accountants give advice to small and medium-sized companies in tax planning and what motives the companies have for tax planning. This is to create greater insight and understanding of how companies plan tax based on different accounting theories.

Method: The study used a qualitative method. Semi-structured interviews have been conducted with respondents in Kalmar County. The collection was carried out with audit firms and small and medium-sized companies.

Result: The accountant acts as a link in tax planning between the company and the owner. Closing dispositions are the SME approach to tax planning. When deciding on tax planning, the owner has the final mandate.

Bakgrund: Metallfabriken Ljunghäll AB är ett ledande företag inom pressgjutning ochbearbetning av aluminium. I dagsläget outsourcar Ljunghäll AB impregnering av gods tillSoundseal. Denna process är resurskrävande och ger upphov till slöserier inomförsörjningskedjan. Ljunghäll AB har under de senaste åren diskuterat att implementerainsourcing för deras impregnering vilket innebär att istället för att hyra ut impregnering tillSoundseal, ska företaget själva stå för denna aktivitet.Syfte:Syftet med denna studie är att kartlägga vilka av de åtta slöserierna som är påtagliga medLjunghäll AB:s nuvarande outsourcing och hur en eventuell insourcing kan minimera dessaslöserier. Vidare är syftet att analysera och presentera potentiella för- och nackdelar som kanuppstå i samband med övergången till insourcing för Ljunghäll AB.Metod: Studien utgör en kvalitativ enfallsstudie på Ljunghäll AB. Analysmetoden grundas iatt jämföra redan befintliga mönster med förväntade mönster. Det befintliga mönstret hämtasgenom intervjuer med Ljunghäll AB och Soundseal, för att sedan analyseras med hjälp avteori för att identifiera det förväntade mönstret.Resultat: Efter genomförd studie har ett flertal slöserier identifierats med nuvarandeoutsourcing såsom: lager, arbetsmoment, väntan, transport, överarbetning och defekter samtoanvänd förmåga. Ytterligare har det identifierats för- och nackdelar med en insourcing därde främsta nackdelarna återfinns i uppföljning, motivation och investeringar. Resultatetpåvisar fördelar inom kommunikation, ledtider, transport, självständighet och flexibilitet.Nyckelord: Insourcing, outsourcing, impregnering4

Purpose: The objective of the study is to explore the relationship between supplier selection and national culture in the context of collaborations, filling the gap for the national cultural criteria that are deemed most important to incorporate in the supplier selection process from a Swedish perspective.Design/methodology/approach: This research reports on qualitative data collected from four companies operating in Sweden. The study uses thematic analysis to unveil the important national cultural criteria in the supplier selection process.Findings: The study revealed that long-term orientation, trust, communication, values aligned with societal ethics and the ability to adapt to diverse cultures were deemed crucial criteria regarding successful collaborations. Current supplier selection criteria used are mainly focused on economic and environmental criteria.Originality/value: To the best of the authors knowledge, no previous research paper has reviewed national cultural criteria for supplier selection in the context of collaboration from a Swedish perspective. This paper therefore adds to a limited section of studies about national cultural considerations in supplier selection, as supplier selection has been widely studied from the context of a highly analytical and rational decision problem, rather than a holistic and culturally sensitive one.

Background: Project operations stands for 30% of all business operations and have today become an important part of Swedish business life. It is common for project based organizations to offer unique solutions that are produced and delivered in project form. Temporary organizations can therefore be formed internally or interorganizational between several organizations to collaborate and organize a temporarily selected project group that will accomplish a project. Projects usually have three characteristics. Every project has a clear beginning and end, is unique and are carried out using new processes and approaches.

Purpose: The purpose of this essay is to study an interorganizational project to increase the knowledge regarding management in projects. It is also interesting to investigate how similarities and differences in the management philosophies of the two companies have affected the operations of the interorganizational organization. The purpose is also to identify shortcomings and opportunities for improvement in order to gain insights and develop project management in future projects.

Method: The study is a single-case study where two companies have been examined using a qualitative research methodology. The empirical data has been collected through semi-structured interviews and minor reviews of documents. 

Conclusion: The study has identified that there are differences in the case companies management philosophies, but due to the project's unique characteristics, the project management has focused on managing risk and problems that emerged during the case study. The project encountered a number of challenges during the case study where the project group had to collaborate through regular meetings and follow-ups, to manage the project in the right direction. The challengers have affected the management to lack of time in follow-ups and evaluate the project using key performance indicators, in order to improve and streamline processes. 

This qualitative study highlights how independent artists experience various role conflicts and how they use boundaries. The study takes its point of departure from previous research on how boundaries and role conflicts arise in several different professions. Four separate qualitative interviews have been analyzed according to a thematic analysis. The interview questions focused on how independent artists combine their commitments, which role conflicts they experience and how they make use of boundaries. 

Background: Auditing has a prominent role from a socio-economic perspective, and during its rise has made society's economic progress possible. But in connection with this growth, a gap has emerged between clients' expectations and perceived value of an audit. Previous literature does not shed light on what prompts these expectations, or whose expectations theauditor should assume. The authors thus intend to contribute with an increased understanding within the research area.

Purpose: The purpose of this essay is to increase understanding of the gap between clientexpectations and perceived value with an audit.

Method: This qualitative essay is characterized by a deductive research approach, wheresemi-structured interviews with ten CFO:s, a CEO and a pilot study constituted the empirical material. To analyze this material, a thematic analysis has been used.

Conclusion: From the essay's findings, it appears that there is a gap between clients' expectations and perceived value in connection with an audit. This gap manifests itself mainly in auditors' shortcomings regarding their understanding of the business, as a result of the audit industry's perceived abundance of inexperienced juniors. Clients' education and experience, along with the audited company's size and industry, appear to drive their expectations. The essay also shows that there can be differences between what a CEO and CFO expect from an audit, depending on how the company structure looks. Thus, it may be necessary to make a distinction of who constitutes the client within the company management. The essay contributes by showing the necessity of a distinction of who constitutes the client within the top management team and what can cause expectations.

Background and problem: Research into the heterogeneity of owners has led to owners being categorized according to preferences and strategies in corporate governance. However, the homogeneity within the ownership categories can be questioned both within the own national context and across institutional contexts. Business groups are an ownership category whose homogeneity especially can be questioned due to differences in ownership structures between countries and in Sweden. Despite the major influence that business groups have in Sweden, it is an overlooked and understudied ownership category that is problematically linked to family ownership.

Purpose: To explain the strategies and behaviors of business groups to determine whether these constitute a homogenous ownership type within the Swedish context

Method: The study, which examines the year 2021, has a deductive approach with models that are developed based on previous research on owner types and their behavior. However, the models are questioned by similar research with contrasting conclusions.

Conclusion: Business groups should not be treated as synonymous with family ownership because deviant preferences for board compensation point to differences between the ownership types. Business groups are homogeneous at the group level in terms of their preferences for board independence from owners and board compensation. At sphere level, however, a heterogeneity is detected among the spheres in the form of deviant preferences for board remuneration.

Authors: Agnes Asp & Johanna Müller

Date: 2023-05-23

Level: Bachelor thesis, Business administration & Organization, 15 credits

Advisor: Annika Schilling

Examiner: Mikael Lundgren

Title: The responsibility confusion - Who is responsible for the work with employer branding? - A qualitative study that emphasizes organizations' division of responsibilities in the work with employer branding and attracting the right candidates.

Purpose: The purpose of the study is to contribute with an understanding of how responsibility is distributed in organizations when it comes to employer branding (EB) and what role the distribution has in the challenges that arise around creating an attraction for right candidates to want to be employed by an organization.

Method: The study addresses the phenomenon of the distribution of responsibility in the employer branding work and was based on a qualitative strategy with an abductive research approach. The study has also applied a cross-sectional design, with semi-structured interviews as the data collection method.

Conclusion: The result of the study shows that the responsibility in organizations in the work with employer branding can be divided into strategic and operational responsibility. The HR function has a strategic responsibility, while other involved functions such as the marketing, finance, market and PR function are responsible for the operational and practical work with EB. The result further shows that there is no single position or function that has the main responsibility for the EB work, the functions involved have a shared responsibility for the EB work. Based on that we can establish that there is a division of responsibility, but no one has the main responsibility. The result of the study further indicates that organizations today experience challenges in finding and attracting the right candidates and that the distribution of responsibilities can potentially play a crucial and problematic role in this.

Keywords: Employer branding, recruitment, division of responsibility, organizational structure

Purpose - The purpose of this study is to explore order fulfilment under the pressure of disruptionin the supply chain of international private organisations in the context of economic sanctions. Aconcept’s development was intended with the newest academic stud ies when the paper was written.

Methodology and approach - It is an empirical research which uses qualitative methods ofresearch. The methods are an integrative literature review and case studies with interviews ofcompanies’ workers on companies facing e nvironmental and economic sanctions.

Findings - The private companies prepare the supply chain disruptions mainly after encounteringsuch problems. The strategies against the disruptions amongst the network improve the resilient.The risk mitigation and th e management of this type of crisis are discovered in this study.

Research limitations and implications - The low number of respondents and authors reduces theimpact and the possibilities of the research. The methods used limit the results as well as thesampling method.

Practical implications - The theories and strategies built from previous researches are facing thecases of companies. And it shows that the access to various markets by the companies have alsoeffects on the reactivity of the supply chain of the companies.

Originality or value - The context of supply chain disruptions in environmental disruptions andeconomic sanctions in the case of European sanctions against the Russian federation and coups inAfrica are explored.

Type of paper - Master thesis with empirical research.

Idag sker ständig förändring och utveckling av affärsmiljö där företag konkurrerar om konkurrensfördelar, att styra verksamheten enligt planer och strategier är därav viktigt. Inte minst är medarbetarnas beteende, välbefinnande och hälsa viktigt att ta hänsyn till då medarbetarna kan anses vara ett företags viktigaste resurs. Att ha en god arbetsmiljö på arbetet påverkar både graden av motivation och produktivitet bland anställda och är därför viktigt för företag. Syftet med studien är att undersöka hur företag styr verksamheten med olika styrmedel för att skapa samt bibehålla en god arbetsmiljö för sina medarbetare. Vilka styrmedel är det som används och hur appliceras det? I uppsatsen har en kvalitativ forskningsmetod med en abduktiv ansats genomförts, något som anses passa studiens syfte och frågeställning. Datainsamlingen har gjorts via semistrukturerade intervjuer då det ger respondenten möjlighet att prata om det hen upplever som relevant och ger också oss möjlighet till att avvika från intervjuguiden för att ställa eventuella följdfrågor. I de olika företagen kom det fram att man kombinerar både formella och informella styrmedel, ett formellt styrmedel som används kunde till exempel vara policy och regler, prestationsmätningar och medarbetarenkäter, medan aktiviteter, kommunikation och organisationskultur kunde vara ett sätt att styra informellt. Samtliga respondenter påpekade vikten av dem och hur det bidrog till en god arbetsmiljö

Life cycle analysis (LCA) is a well-known method for analyzing a product's environmental impact, which is frequently used by the manufacturing industry. Because LCA only considers environmental impact, both economic and social impacts are overlooked. However, the economic dimension is often taken into account by manufacturing companies.

The product life cycle consists of five stages; raw materials, production, transport, use and waste, and at each step there is some form of consumption that causes an impact. In contact with Company X, the lack of an approach was presented and through this the authors wanted to explore how life cycle analyzes can be carried out in a sustainable way. Through benchmarking, the authors had the opportunity to take part in another manufacturing company Company Y, that has previously performed LCA.

Social life cycle analysis (SLCA) is a method that starts from four steps, like the LCA method, but instead considers social effects. However, SLCA has many uncertainties, which are due to the lack of reliable data, and is therefore not used very often by manufacturing companies. The social dimension deals with social aspects, which can be difficult to estimate reliably and therefore it becomes difficult to obtain accurate data for further analysis. The authors present the PESI-LCA method, which takes into account both the environmental and the social dimensions, and urge manufacturing companies to use the PESI-LCA method to carry out life cycle analyzes in a more inclusive way.

Another phase in the product's life cycle is made visible by the authors, as Ecodesign is important to succeed in making a difference right from the start and develop and design products according to a sustainability mindset. Ecodesign can also promote the possibilities to modernize products, thanks to a manufacturing in modules. The authors highlight the importance of analyzing all dimensions at each phase along the product life cycle, and the paper presents summary tables that outline important elements that should be included along the way.

To succeed in achieving sustainable product development, sustainability strategies must be implemented in companies, so that all departments have a common understanding, thus successful implementation requires the right leadership. Furthermore, collaboration, communication and strategies need to go beyond the company's boundaries and companies need to set higher requirements, guidelines and implement controls, to ensure that the product's impact is not overlooked along the way. In joint work, the whole generates more than the sum of the individual parts.

Title: To grow with Lean

Background: Lean is a method of operational management aimed at reducing waste in the form of time and costs, as well as improving efficiency within an organization. Since its introduction by Toyota in the 1950s, Lean has been discussed from various perspectives, namely continuous improvement and the advantages and disadvantages of Lean. The former perspective often focuses on Lean in the context of product development and change processes. The latter, more common discussion about Lean, revolves around the method's pros and cons. There is often a debate regarding Lean in a positive light, highlighting its main advantages, such as promoting efficiency within a company. On the other hand, Lean is described as a complex concept, with the description of the term considered ambiguous by several sources.

Purpose: The purpose of this essay is to enhance the understanding of how the development of Lean utilization evolves after several years within the organization. By gaining insight into the critical factors that may arise, one can acquire an understanding of the challenges that may potentially emerge when Lean has been present in an organization for an extended period.

Method: The study is a case study that examines the development of Lean utilization over an extended period and the critical factors that arise during this time in a company. The study adopts a qualitative research strategy with an inductive research process, where the empirical data has been collected through six semi-structured interviews.

Conclusion: The development of Lean can be described as a timeline consisting of the phases of Gap, System, Birth, Youth, Lifelong Project, Growth, Human, and Crisis, where the Crisis phase can occur at any point along the timeline. Critical factors for sustaining Lean in an organization over an extended period include engaged leaders  working closely with employees, educating employees about the purpose of Lean, and understanding that Lean is an ongoing project where adaptation never ceases. Additionally, a critical factor is to avoid excessive bureaucracy and continue empowering employees to make decisions. Focusing solely on individual Lean tools and failing to see Lean from a holistic perspective is also a critical factor. Lastly, creating employee involvement and participation is crucial.

Context: A shift within the industry has caused companies to transfer previous outsourced processes in-house. Many companies have experienced that insourcing has produced equivalent or improved results that have contributed to an increase in a company’s competitiveness. An additional factor to the growth of insourcing is the unpredictable nature of the market, which has led to insourcing being used as a strategy to make the company’s supply chain more efficient. Furthermore the unpredictable nature of the market is also an extensive threat for a sustainable supply chain. This therefore creates a research gap about insourcing´s effect on a company’s Triple Bottom Line and efficiency.

Purpose: The purpose of this study is to illustrate the risks and motives of insourcing compared to outsourcing in relation to Triple Bottom Line. Additionally, the study will analyze and calculate if a more efficient logistical flow can be achieved through insourcing of the painting process for side panels at Scania.

Method: The empirical information has been applied by interviews and observations at Scania and their suppliers. The theoretical information has primarily been gathered from relevant scientific sources in order to answer both research questions.

Results: In both research questions it became clear that both insourced and outsourced processes involved risk-taking. Also, the social, economic, and environmental sustainability in the Triple Bottom Line is interconnected in several ways. Even when working towards one sustainability dimension, the remaining ones tend to also be achieved long term, but to different extents. Furthermore, it was discovered that a priority within the manufacturing industry is to work with environmental sustainability. In the second question it appears that value adding and non-value adding factors of insourcing were presented. In order for Scania to achieve an effective internal process long-term it is crucial to invest in an insourcing strategy. This is due to the risk of outsourcing being inefficient when it comes to the demands rate of change.

Title: Unravelling Onboarding: Exploring the Journey of Privately White-Collar Workers’ into New Roles

Purpose: The purpose of this study is to map white-collar workers’ experiences of an onboarding process.

Method: The study has its starting point in the theoretical literature, which means that the study has a deductive approach. The study also adopts a qualitative research strategy because the study aims to find out what the white-collar worker experienced during their onboarding process. The empirical data has been collected through semi-structured interviews which were then transcribed for future interpretation. 

Conclusion: The study's results establish that an onboarding process should be based on clear structures and stability. Support from colleagues has also been shown to be one of the pillars for managing the emotional burden that a new job entails. It also emerged that the social relationships at the workplace were significant for establishing an environment that is safe and promote learning, especially where a mentor was desired by the respondents who did not have access to one. The respondents also express the importance of being able to give feedback on their onboarding, however, the demand for feedback from the companies has varied for the respondents. 

Keywords: Onboarding, Onboarding process, New employees, Stress, Mentor, Feedback, Structure

Bakgrund och problem: Tvåtusentalets industrier påverkas av förändringar på deninternationella marknaden, vilket sätter press på företag att ständigt förbättras. En strategi sombeskrivs förbättra företags konkurrenskraft är leanproduktion. SMEs har däremot svårt attimplementera lean i jämförelse med stora företag. Ett starkt och kompetent ledarskap ansescentralt för att kunna implementera lean. Ansvaret för strategiimplementering förknippasgenerellt med företagets ledningsgrupp. Däremot finns det en ofullständig förståelse för vadledningsgruppens roll är i processen.Syftet: Studien är ämnad att undersöka hur SMEs i tillverkningsindustrin går tillväga vid enleanimplementering och i vilken utsträckning de väljer att implementera lean i sin verksamhet.Studien syftar även till att undersöka ledningsgruppen roll i SMEs vid strategiimplementeringoch vilka faktorer de anser är viktiga under processen.Frågeställning: Hur arbetar ledningsgruppen i SMEs med strategiimplementering och vilkafaktorer är viktiga för dem? Hur och i vilken utsträckning implementerar SMEs lean?Metod: Uppsatsen har utgått från en kvalitativ tvärsnittsstudie, där en abduktiv forskningsansatsantagits. Det empiriska materialet har samlats in genom semistrukturerade intervjuer medrespondenter från två SMEs inom tillverkningsbranschen och en leankonsult. Det empiriskaavsnittet har sedan analyserats med hjälp av den teoretiska referensramen.Slutsats: Studiens slutsats är att ledningsgruppen främst arbetar med strategiimplementeringgenom att kommunicera strategin nedåt i organisationen. De faktorer som ledningsgruppenbetraktar som viktiga vid SI är kommunikation, engagemang från medarbetare, resurser ochflexibilitet. Studiens andra slutsats är att SMEs anställer leankonsulter för att implementera leanoch att de följer konsultens plan för implementering. Därtill väljer SMEs att tillämpa lean i denutsträckning som företaget anser lämpligt, vilket innebär att de bortser från de delar av lean sominte passar verksamheten.Nyckelord:

Denna studie belyser varför svenska artister väljer att starta egna skivbolag genom att analysera de tidigare händelser som kan ha gett upphov till motiven artisterna har till beslutet. En artist vill oftast bara fokusera på att skapa musik men när de startar ett skivbolag har de även ett företag att driva vilket ger dem mindre tid till musiken. Syftet med denna studie är att skapa en ökad förståelse kring artisternas motiv till att starta eget skivbolag.

Denna studien blev utförbar till hjälp av en kvalitativ forskningsmetod, där fyra svenska artister blev intervjuade. Genom att analysera empirin med hjälp av motivations-, makt- och entreprenöriella teorier kunde vi identifiera motiv som frihet, kontroll över den kreativa processen, självständighet och självförverkligande. I och med användningen av entreprenöriella teorier kunde vi identifiera att en del av artisterna kunde kopplas till samhällsentreprenörskap. Vi kunde även se samband i artisternas tidigare upplevelser som kan ha påverkat deras motiv till att starta egna skivbolag. Alla artisterna var missnöjda över sina föregående skivbolag och de hade en brist på frihet vilket slutade med att kontroll och motivation ledde artisterna till att bli entreprenörer.

Natalia Berg, docent vid Linnéuniversitetet visade resultat från sin forskning om hållbarhetsredovisning som bland annat väcker frågor om vad det är som rapporteras och vad det är som görs? Rubriken för presentationen, som gavs på engelska, var ”Sustainability reporting: Opportunities and Challenges”.

Emerging technologies are reshaping the digital landscape and competitive environment of highly technological companies with the introduction of artificial intelligence (AI). Firms are reacting by implementing digital transformation (DT) strategies aligning the organizational and technological factors towards leveraging AI-generated information. This thesis sheds new light on the topics of knowledge management (KM), DT, and AI in organizational practices with an emphasis on AI-enhanced software-as-a-service (SaaS). The research results in a conceptual framework, designed from the literature on AI, DT, KM, and dynamic capability view (DCV) uncovering three overarching concepts (internal capabilities, absorptive capacity, and technological competitiveness). This conceptual framework was then complemented by empirical data featuring primary data gathered from a single case study and secondary data from an internet-mediated data collection. The interviews in the case study were focused on managers with extensive experience in the semiconductor industry and operators working with the AI-enhanced SaaS tool. The analysis concludes in an updated conceptual framework, highlighting the interplay of a firm’s internal capabilities and an AI-enhanced absorptive capacity indicating three pathways toward achieving technological competitiveness in a highly technological environment. Additionally, a proposed solution is presented featuring an AI-enhanced tool operator as a new role, responsible for supporting organization-wide activities with AI-generated information.  

Background: In recent years, the auditing profession has been characterized by increased competence requirements, where the Swedish Inspectorate of Auditors has attempted to create a broader knowledge base by easing the educational requirements for auditors. A profession that is subject to educational and competence requirement changes can risk deprofessionalization by losing distinctive characteristics, trust, authority, competence, and status. This raises an interest in studying the impact that changed education and competence requirements have had on the auditing profession.

Purpose: The purpose of the essay is to contribute to a deeper understanding of how changing educational and competency requirements affect auditors from a professional theoretical perspective. As part of this, it involves highlighting how auditors experience professional identity and have adapted to the changes in the profession.

Method: The essay applies a deductive research approach with a theoretical basis in professional theory and professional identity. Through the theoretical framework, a theoretical model is constructed that forms the basis for the design of the work's qualitative interview study with authorized and approved auditors.

Conclusion: The results from the study shows that the new educational and competency requirements have changed the auditing profession. The profession still meets all the criteria to be defined as a profession. However, the characteristic of specialized knowledge has become less exclusive, which can be compared to a process of deprofessionalization and a shift in status. On the other hand, digitalization and increased focus on knowledge are perceived to create greater trust in auditors, while the work process is described as more homogeneous. The new educational requirements were not yet perceived to have influenced professional identity. The changes have led the auditing profession to move from being characterized as a classical profession to resembling more of a welfare profession. As a result, there is a perception that the auditing profession is undergoing a redefinition

Från inledningen: Den internationella forskningen om kvinnors företagande tog fart i början av 1990-talet. Redan 1989 publicerade pionjärerna Elisabeth Sundin och Carin Holmquist den svenska studien Kvinnor som företagare: Osynlighet, mångfald, anpassning. Studien banade väg för en livaktig svensk forskning inom ämnet. I början handlade forskningen om att visa att kvinnor som företagare faktiskt finns. Trots att kvinnor sedan många år utgjort ungefär en tredjedel av alla företagare så ansågs och anses fortfarande företagare vara män. I ett senare skede fokuserade forskningen på villkoren för företag drivna av kvinnor. Många studier visade till exempel att kvinnor har svårare att få finansiering för sina verksamheter än män. Det kan bero på direkt diskriminering, men också på att kvinnor är verksamma i feminint kodade branscher som exempelvis detaljhandel eller personlig service. I dessa branscher har man sällan stora tillgångar som kan ställas som säkerhet för ett lån. Branscherna är också arbetskraftsintensiva, vilket gör det svårare att uppnå skalfördelar och hög lönsamhet.

Abstract

The awareness of environmental issues has increased a lot in society, but the climate is still affected to a large extent. Unfortunately, there are several aspects that affect that companies and people do not have the opportunity to act according to what is best for the climate. In the study, the theoretical material is based on the construction industry, since the industry contributes a third of Sweden's total amount of waste. Over the years, the subject of circular economy has become more current within politics, the EU and companies. Working with circular economy can reduce the environmental impact by closing the cycle and reducing the use of resources. The study identifies the challenges and driving forces that the actors in the construction industry experience with circular economy. The empirical material consists of local companies. In addition to the challenges and driving forces, an interesting section is studied that has not yet been particularly explored. It is sustainable design, which is a section in the circular economy, and the study analyzes how this section can minimize the amount of waste by closing the loop.

Purpose

The purpose of the study is to illuminate the topic of circular economy, by analyzing the driving forces and challenges experienced by the actors. In addition, how sustainable design can reduce the amount of waste in the construction industry is studied.

Methodology

An interview study has been conducted with qualitative character. Through six semistructured interviews, the empirical material has been collected digitally and at workplaces. The empirical data is based on the respondent’s knowledge and experience and has been relevant to answer the research questions.

Background and problem: Management Control in Region Kronoberg is characterized by routines and clear structures, which are crucial principles of Malmi and Brown's Management Control Systems as a package. However, when a crisis occurs, all the routines and structures of an organisation get disturbed. Thus, questions about how management control should be executed in a crisis arise. Studying Covid-19 and the changes it has brought in management control is fascinating since there has never before been a crisis with such dramatic characteristics. These exceptional characteristics have in turn increased the need for an effective Management Control. Management Control Systems as a package, which is a part of management control, has been criticised by some researchers who claim that too much focus is placed on the financial part of an organisation. Covid-19 pandemic has proven that managing a crisis by putting the major focus on the financial state of an organisation is insufficient. Management Control Systems as a package thus needs to be more socially oriented. Since Management Control Systems as a package only is not enough in managing a crisis situation, the management of an organisation usually develops a Crisis Management model, which also becomes a part of Management Control.

Purpose: The study aims to generate a deeper understanding of the role of Management Control in Region Kronoberg during Covid-19 and how it has changed in an organisation which has been affected by a shock-like crisis as well as the lessons learned, which the crisis has given rise to.

Method: The study is of type one-case and has been carried out with employees from both higher and lower positions at Region Kronoberg. The paper has a qualitative research design with semi-structured interviews. The collection of the empirical material is described in more depth in the method chapter. In addition to semi-structured interviews, documents have also been utilized in order to supplement the interviews. Master thesis, Master of Science in Business and Economics, School of Business and Economics at Linnaeus University in Växjö, Spring 2023.   

Conclusion: The study has concluded that both the Management Control Systems package, as well as Crisis Management, which are parts of Management Control, have failed in their role as crisis managers during Covid-19. The main reason for this is the duration of the crisis and the models' lack of ability to be adaptive to current situations. Due to the fact that the pandemic was unlike any previous crisis, drastic changes in Management Control have occurred. The changes have been identified in priorities and planning processes, among other things. The essay also discusses the lessons that can be learned from Covid-19, which in turn may be useful for a future crisis. The main lessons learned are that the crisis requires a good organizational structure with clear roles. For this to be possible a higher degree of inclusion of personnel is needed, which in turn is achieved by clear communication. It is precisely the non-financial aspects such as communication and personnel that need to receive more focus during a long-term crisis. Another lesson learned is that preparedness for a crisis must be higher in order to dampen the unfavorable consequences of it.