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Publikationer (10 of 69) Visa alla publikationer
Mattei, G., Umans, T. & Grossi, G. (2019). Actorhood of the European Court of Auditors: Visual Analysis. In: : . Paper presented at 17th Biennial CIGAR Conference.
Öppna denna publikation i ny flik eller fönster >>Actorhood of the European Court of Auditors: Visual Analysis
2019 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-44787 (URN)
Konferens
17th Biennial CIGAR Conference
Tillgänglig från: 2019-06-24 Skapad: 2019-06-24Bibliografiskt granskad
Li, H., Umans, T. & Terjesen, S. (2019). Corporate Governance and Innovation. In: Audretsch, D.B., Lehmann E. E., Link A.,N (Ed.), A Research Agenda for Entrepreneurship and Innovation: . Edward Elgar Publishing
Öppna denna publikation i ny flik eller fönster >>Corporate Governance and Innovation
2019 (Engelska)Ingår i: A Research Agenda for Entrepreneurship and Innovation / [ed] Audretsch, D.B., Lehmann E. E., Link A.,N, Edward Elgar Publishing, 2019Kapitel i bok, del av antologi (Refereegranskat)
Ort, förlag, år, upplaga, sidor
Edward Elgar Publishing, 2019
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-44788 (URN)978 1 78811 600 8 (ISBN)
Tillgänglig från: 2019-06-24 Skapad: 2019-06-24Bibliografiskt granskad
Collin, S.-O. Y., Umans, T., Lindqvist, K. & Tjörnebrant, K. (2019). Explaining the functional orientation of the budget: a survey of Swedish organisations. Paper presented at 2019/08/07. International Journal of Accounting and Finance, 9(1), 28-46
Öppna denna publikation i ny flik eller fönster >>Explaining the functional orientation of the budget: a survey of Swedish organisations
2019 (Engelska)Ingår i: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 9, nr 1, s. 28-46Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

The paper presents a congruence model where factors belonging to the environment, to the corporation, and to the management control system of the corporation are expected to influence the functional emphasis put on the budget, i.e., the function of coordination, responsibility and evaluation. Through a test performed on 111 Swedish corporations, we find indications that the budget is very much alive; it appears to focus more on dealing with external situations than with internal characteristics; and it appears to be part of the formalisation of the organisation. We draw these conclusions based on our findings that suggest that the budget is being used mainly as a coordinative device, and less as an instrument for evaluating actions.

Ort, förlag, år, upplaga, sidor
InderScience Publishers, 2019
Nyckelord
budget, Sweden, functional emphasis, congruence model
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-45482 (URN)10.1504/IJAF.2019.101321 (DOI)
Konferens
2019/08/07
Tillgänglig från: 2019-08-07 Skapad: 2019-08-07 Senast uppdaterad: 2019-08-07Bibliografiskt granskad
Broberg, P., Tagesson, T. & Umans, T. (2019). Exploring antecedents of psychological well-being among Swedish auditors. In: : . Paper presented at 42st European Accounting Association Annual Meeting.
Öppna denna publikation i ny flik eller fönster >>Exploring antecedents of psychological well-being among Swedish auditors
2019 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-44789 (URN)
Konferens
42st European Accounting Association Annual Meeting
Tillgänglig från: 2019-06-24 Skapad: 2019-06-24Bibliografiskt granskad
Ponomareva, Y., Nordqvist, M. & Umans, T. (2019). Family firm identities and firm outcomes: A corporate governance bundles perspective. In: E. Memili & C. Dibrell (Ed.), The Palgrave handbook of heterogeneity among family firms: (pp. 89-114). Cham: Palgrave Macmillan
Öppna denna publikation i ny flik eller fönster >>Family firm identities and firm outcomes: A corporate governance bundles perspective
2019 (Engelska)Ingår i: The Palgrave handbook of heterogeneity among family firms / [ed] E. Memili & C. Dibrell, Cham: Palgrave Macmillan, 2019, s. 89-114Kapitel i bok, del av antologi (Refereegranskat)
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.

Ort, förlag, år, upplaga, sidor
Cham: Palgrave Macmillan, 2019
Nyckelord
Social identity theory; Family firm heterogeneity; Corporate governance bundles
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-42571 (URN)10.1007/978-3-319-77676-7_5 (DOI)2-s2.0-85063769017 (Scopus ID)978-3-319-77676-7 (ISBN)978-3-319-77675-0 (ISBN)
Tillgänglig från: 2019-01-10 Skapad: 2019-01-10 Senast uppdaterad: 2019-08-07Bibliografiskt granskad
Umans, T., Broberg, P., Emsfors, J., Källström, L. & Tjärnemo, H. (2019). Images of the accounting profession and its development: Gender, Contextual Domains and Role. In: : . Paper presented at 42st European Accounting Association Annual Meeting.
Öppna denna publikation i ny flik eller fönster >>Images of the accounting profession and its development: Gender, Contextual Domains and Role
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2019 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-44791 (URN)
Konferens
42st European Accounting Association Annual Meeting
Tillgänglig från: 2019-06-24 Skapad: 2019-06-24Bibliografiskt granskad
Balachandran, C., Wennberg, K. & Uman, T. (2019). National culture diversity in new venture boards: The role of founders' relational demography. Strategic Entrepreneurship Journal, 13(3), 410-434
Öppna denna publikation i ny flik eller fönster >>National culture diversity in new venture boards: The role of founders' relational demography
2019 (Engelska)Ingår i: Strategic Entrepreneurship Journal, ISSN 1932-4391, E-ISSN 1932-443X, Vol. 13, nr 3, s. 410-434Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Research Summary

This study explains the conditions under which new venture boards are less or more culturally diverse in terms of their directors' country of birth. Longitudinal data on 5,515 Swedish ventures suggest that most directors are recruited from founders' proximate social settings?neighborhoods in which they reside and past workplaces?and that diversity levels in these social settings strongly predict the national culture diversity in venture boards. Given the rapid internationalization of workplaces and regions around the world, this paper provides important clues regarding how culturally diverse upper echelons are being incorporated into the organizational design of new ventures.

Managerial Summary

Most New Venture Boards exhibit limited diversity in terms of their directors' country of birth, as they are drawn from the venture founders' network. Yet, some new venture boards are indeed born diverse. Our study reveals that founders with prior exposure to culturally diverse workplaces and residential neighborhoods are much more likely to design a culturally diverse board at founding. Given the rapid internationalization of workplaces and regions in most countries around the world, our paper provides important clues regarding how national culture diversity in top management emerges and is being incorporated into the organizational design of new ventures.

Ort, förlag, år, upplaga, sidor
John Wiley & Sons, 2019
Nyckelord
board of directors, national culture diversity, new ventures
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-45433 (URN)10.1002/sej.1327 (DOI)000480012700001 ()2-s2.0-85070085164 (Scopus ID)HOA JIBS 2019;IHHÖvrigtIS (Lokalt ID)HOA JIBS 2019;IHHÖvrigtIS (Arkivnummer)HOA JIBS 2019;IHHÖvrigtIS (OAI)
Forskningsfinansiär
Jan Wallanders och Tom Hedelius stiftelse, P2016-0246:1Riksbankens Jubileumsfond, M12-0301:1, M12-0301
Tillgänglig från: 2019-08-05 Skapad: 2019-08-05 Senast uppdaterad: 2019-10-03Bibliografiskt granskad
Ponomareva, Y., Shen, W. & Umans, T. (2019). Organizational discretion, board control, and shareholder wealth: a contingency perspective. Corporate governance: An International Review, 27(4), 248-260
Öppna denna publikation i ny flik eller fönster >>Organizational discretion, board control, and shareholder wealth: a contingency perspective
2019 (Engelska)Ingår i: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 27, nr 4, s. 248-260Artikel i tidskrift (Refereegranskat) Published
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.

Ort, förlag, år, upplaga, sidor
John Wiley & Sons, 2019
Nyckelord
Corporate Governance, Board of Directors, Strategic Control, Managerial Discretion, Organizational Discretion, Firm Performance
Nationell ämneskategori
Ekonomi och näringsliv
Identifikatorer
urn:nbn:se:hj:diva-44792 (URN)10.1111/corg.12274 (DOI)000475618200001 ()2-s2.0-85063505659 (Scopus ID)
Tillgänglig från: 2019-02-27 Skapad: 2019-06-24 Senast uppdaterad: 2019-08-14Bibliografiskt granskad
Sarwary, Z. & Umans, T. (2019). Puzzling the Choice of Capital Budgeting Techniques. In: : . Paper presented at 42st European Accounting Association Annual Meeting.
Öppna denna publikation i ny flik eller fönster >>Puzzling the Choice of Capital Budgeting Techniques
2019 (Engelska)Konferensbidrag, Muntlig presentation med publicerat abstract (Refereegranskat)
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-44793 (URN)
Konferens
42st European Accounting Association Annual Meeting
Tillgänglig från: 2019-06-24 Skapad: 2019-06-24Bibliografiskt granskad
Umans, T. (2019). Russian Speaking Latvians: A Bridge to the West or Trojan Horse from the East. The life of Russian Business. In: The life of Russian Business: . Information Age Publishing
Öppna denna publikation i ny flik eller fönster >>Russian Speaking Latvians: A Bridge to the West or Trojan Horse from the East. The life of Russian Business
2019 (Engelska)Ingår i: The life of Russian Business, Information Age Publishing , 2019Kapitel i bok, del av antologi (Övrigt vetenskapligt)
Ort, förlag, år, upplaga, sidor
Information Age Publishing, 2019
Nationell ämneskategori
Företagsekonomi
Identifikatorer
urn:nbn:se:hj:diva-44794 (URN)9781641134507 (ISBN)
Tillgänglig från: 2019-06-24 Skapad: 2019-06-24Bibliografiskt granskad
Organisationer
Identifikatorer
ORCID-id: ORCID iD iconorcid.org/0000-0002-8938-2150

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