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Gil, M., Uman, T., Hiebl, M. R. & Seifner, S. (2024). Auditing in family firms: Past trends and future research directions. Journal of small business management (Print)
Open this publication in new window or tab >>Auditing in family firms: Past trends and future research directions
2024 (English)In: Journal of small business management (Print), ISSN 0047-2778, E-ISSN 1540-627XArticle, review/survey (Refereed) Epub ahead of print
Abstract [en]

This systematic literature review synthesizes and maps existing research on auditing in family firms across multiple areas of study. The review includes 71 systematically selected academic articles published through to 2023. Our findings suggest that many audit-related issues, such as audit fees, audit quality, and auditor choice, differ significantly among family and nonfamily firms. Our review suggests that the positioning of the issues across different disciplines adds complexity and, to some extent, hinders the development of the field. This complexity, resulting from the intermixing of multiple concepts from different disciplines, pushes the majority of the reviewed articles toward theoretical singularity rather than a leap forward in terms of empirical relevance or theoretical plurality. By developing a field map that identifies gaps in current knowledge, our review not only suggests improvements to the status quo, but provides future research directions inspired by recent developments in family business and auditing.

Place, publisher, year, edition, pages
Taylor & Francis, 2024
Keywords
Auditing, family firms, literature review
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-63373 (URN)10.1080/00472778.2023.2293908 (DOI)001136855900001 ()2-s2.0-85181480624 (Scopus ID)HOA;intsam;928331 (Local ID)HOA;intsam;928331 (Archive number)HOA;intsam;928331 (OAI)
Available from: 2024-01-16 Created: 2024-01-16 Last updated: 2024-01-16Bibliographically approved
Sandgren, M., Uman, T. & Nordqvist, M. (2024). The role of the strategic apex in shaping the disclosure strategy: A family firm in crisis. The British Accounting Review, Article ID 101302.
Open this publication in new window or tab >>The role of the strategic apex in shaping the disclosure strategy: A family firm in crisis
2024 (English)In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, article id 101302Article in journal (Refereed) Epub ahead of print
Abstract [en]

This study draws on attribution theory to examine how and by what means the firm's top management team, board members, and owner(s) (i.e., the strategic apex) shape disclosure strategies. Drawing on interviews and archival data spanning six years, we conduct a case study of a financially distressed private family-owned media group. Unique access to these data allowed us to peer into the disclosure strategy formation process that typically takes place behind closed doors in private firms. Our findings show that financial distress preceded the formation of the disclosure strategy and the voluntary disclosure practices designed to satisfy financially powerful stakeholders, and that internal whistleblowers act as a low-cost disclosure tool to inform financially weaker stakeholders. In addition, the development of the disclosure strategy is strongly influenced by the strategic apex, which forms collaborative teams, organises stakeholders and their information needs, and meticulously manages and controls the content and timing of voluntary disclosures. Our findings also suggest that a tightly knit disclosure strategy and voluntary disclosure practices are used to influence rather than inform, to manage stakeholder interactions, and to influence public opinion.

Place, publisher, year, edition, pages
Elsevier, 2024
Keywords
Accounting, Disclosure strategy, Family ownership, Reporting, Strategic apex
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-63362 (URN)10.1016/j.bar.2023.101302 (DOI)2-s2.0-85181671344 (Scopus ID)HOA;;928233 (Local ID)HOA;;928233 (Archive number)HOA;;928233 (OAI)
Available from: 2024-01-16 Created: 2024-01-16 Last updated: 2024-01-16
Sandgren, M., Uman, T. & Nordqvist, M. (2023). Accountants in family firms: a systematic literature review. Small Business Economics, 61, 349-388
Open this publication in new window or tab >>Accountants in family firms: a systematic literature review
2023 (English)In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913, Vol. 61, p. 349-388Article, review/survey (Refereed) Published
Abstract [en]

The purpose of this article is to review the body of the literature on the role of individual accountants in the context of family firms, synthesize the findings, outline directions for future research, and to present an integrative framework that summarizes these directions. The study utilizes a systematic literature review approach and is guided by three overarching questions related to the field's development, a reflection on current state-of-the-art research, and an outlook for the field's future paths. The questions are answered through the mapping and analysis of 39 key articles over a 20-year period. We show central patterns in theory, data, methods, and findings. Our review reveals that the literature is scattered, and that the role of accountants is found to be context dependent. In existing research, an accountant tends to have the roles of a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Scholars also show that an accountant influences various organizational outcomes in family firms. The review further reveals that accountants can play a key role in accounting- and strategy-related decisions with impact on family firm's survival and growth. We offer a map of the research on accountants in family firms and an integrative framework. This work does not only highlight the importance of an accountant's role in family firms but it also allows us to identify numerous research gaps and a pathway for future research in terms of methods, theories, and models.

Plain English Summary: This systematic literature review puts a spotlight on the role of the individual accountant in family firms. Our review reveals that accountants take four distinct roles in family firms: a traditional bean counter, a decision-maker, an advisor, and a protector and mediator. Our review further shows that accountants play a key role in accounting and strategy-related decisions of consequence for family firms. We also outline areas where additional research efforts can help to generate a better understanding of how, when, and why individual accountants, in addition to their accounting function, matter for the family firms that employ them. The principal implication of this study is that research should embark on further exploration of the individual accountant in the family firm context and employ diverse methods and theories in doing so.

Place, publisher, year, edition, pages
Springer, 2023
Keywords
Accountant, Accounting, Family firm, Family ownership, Role, Systematic literature review
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-58705 (URN)10.1007/s11187-022-00693-8 (DOI)000866310700002 ()2-s2.0-85139673924 (Scopus ID)HOA;;839098 (Local ID)HOA;;839098 (Archive number)HOA;;839098 (OAI)
Available from: 2022-10-26 Created: 2022-10-26 Last updated: 2023-08-29Bibliographically approved
Uman, T., Argento, D., Mattei, G. & Grossi, G. (2023). Actorhood of the European Court of Auditors: A Visual Analysis. Journal of Public Budgeting, Accounting and Financial Management, 35(4), 493-514
Open this publication in new window or tab >>Actorhood of the European Court of Auditors: A Visual Analysis
2023 (English)In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 35, no 4, p. 493-514Article in journal (Refereed) Published
Abstract [en]

Purpose: This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through visual communication practices?

Design/methodology/approach: Using the theoretical framework of actorhood theory and inspired by the visual accounting methodology, this study explores the ECA actorhood journey through the visual analysis of front pages of its official journal (ECA Journal) from its inception in 2009 up to 2019. The visual analysis is conducted through content analysis and a two-step cluster analysis.

Findings: By showing how combinations of different visual artefacts have evolved over time, this study highlights the ways transnational public audit institutions, such as the ECA, construct their actorhood and position themselves on the public stage. It further reveals the underlying legitimacy mechanisms through which organisations such as the ECA position themselves in the public eye.

Originality/value: This study sheds light on the depiction of individuals and their contexts in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2023
Keywords
Visual images, Content analysis, Audit institutions, European Court of Auditors
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-55462 (URN)10.1108/JPBAFM-08-2021-0130 (DOI)000751479700001 ()2-s2.0-85124358891 (Scopus ID)HOA;intsam;1625109 (Local ID)HOA;intsam;1625109 (Archive number)HOA;intsam;1625109 (OAI)
Available from: 2022-01-05 Created: 2022-01-05 Last updated: 2023-11-27Bibliographically approved
Maine, J., Uman, T. & Florin Samuelsson, E. (2023). Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation. The British Accounting Review, Article ID 101207.
Open this publication in new window or tab >>Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation
2023 (English)In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, article id 101207Article in journal (Refereed) Epub ahead of print
Abstract [en]

Coping with accountability challenges is an essential part of how actors in hybrid organisations make sense of their responsibility to distinctive groups of stakeholders. Drawing on institutional theory and a logics perspective, we explore how the strategic apex in a Swedish municipal housing corporation constructs accountability in relation to the tensions that arise therein. Our case study highlights that the strategic apex deals with the challenges associated with multiple accountability logics via the process of evoking the principals. Given the invisibility of the legal owner, the strategic apex evokes the principal(s) through the additional processes of negotiating resource allocation, compromising and interest alignment, and creating team structures. Our findings contribute to the emergent literature on how hybrid organisations construct accountability and manage related challenges. Furthermore, our analysis of how individual actors and teams deal with the tension between individual and collective actions in the accountability domain advances current knowledge of the processes through which these actors cope with accountability challenges in hybrid organisations.

Place, publisher, year, edition, pages
Elsevier, 2023
Keywords
Accountability, Hybrid, Institutional logics, Municipal corporation, Sweden
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-60317 (URN)10.1016/j.bar.2023.101207 (DOI)2-s2.0-85153230552 (Scopus ID)HOA;;878637 (Local ID)HOA;;878637 (Archive number)HOA;;878637 (OAI)
Available from: 2023-05-05 Created: 2023-05-05 Last updated: 2023-05-05
Ahlberg, J., Collin, S.-O. Y., Smith, E. & Uman, T. (2023). Board functions in governance arenas: a comparative case study of four Swedish family firms. Journal of Family Business Management
Open this publication in new window or tab >>Board functions in governance arenas: a comparative case study of four Swedish family firms
2023 (English)In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246Article in journal (Refereed) Epub ahead of print
Abstract [en]

Purpose: The purpose of this paper is to explore board functions and their location in family firms. Design/methodology/approach: Through structured induction in a four-case study of medium-sized Swedish family firms, the authors demonstrate that board functions can be located in other arenas than in the common board and suggest propositions that explain their distribution. Findings: (1) The board is but one of several arenas where board functions are performed. (2) The functions performed by the board vary in type and emphasis. (3) The non-family directors in a family firm serve the owners, even sometimes governing them, in what the authors term "bidirectional governance". (4) The kin strategy of the family influences their governance. (5) The utilization of a board for governance stems from the family (together with its constitution, kin strategy and governance strategy), the board composition and the business conditions of the firm. Research limitations/implications: Being a case study the findings are restricted to concepts and theoretical propositions. Using structured induction, the study is not solely inductive but still contains the subjectivity of induction. Practical implications: Governance agents should have an instrumental view on the board, considering it one possible governance arena among others, thereby economizing on governance. Social implications: The institutional pressure toward active boards could paradoxically reduce the importance of the board in family firms. Originality/value: The board of a family company differs in its emphasis of board functions and these functions are performed with varying emphases in different governance arenas. The authors propose the concept of kin strategy, which refers to the governance importance of the structure of the owner and observations on bi-directional governance, indicating that the board can govern the owners.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2023
Keywords
Board, Board functions, Family firm, Corporate governance, Comparative case study
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-62702 (URN)10.1108/JFBM-04-2023-0055 (DOI)001076136500001 ()2-s2.0-85173512267 (Scopus ID)HOA;;911424 (Local ID)HOA;;911424 (Archive number)HOA;;911424 (OAI)
Funder
The Jan Wallander and Tom Hedelius Foundation, P2011-0057Tore Browaldhs stiftelse, P20-0091
Available from: 2023-10-23 Created: 2023-10-23 Last updated: 2023-10-23
Uman, T., Edfors, E., Padoan, S. & Edberg, A.-K. (2023). Contribution of an inclusive climate to the work of culturally diverse healthcare teams: A qualitative descriptive design. Nordic journal of nursing research, 43(1)
Open this publication in new window or tab >>Contribution of an inclusive climate to the work of culturally diverse healthcare teams: A qualitative descriptive design
2023 (English)In: Nordic journal of nursing research, ISSN 2057-1585, E-ISSN 2057-1593, Vol. 43, no 1Article in journal (Refereed) Published
Abstract [en]

Cultural diversity in the healthcare sector is increasing, but knowledge about culturally diverse teams is limited and is needed to meet the challenges of the 21st century. The purpose of the study was to explore the contribution of an inclusive climate to the work of culturally diverse healthcare teams. This study had a qualitative descriptive design and was based on 17 interviews with healthcare professionals in an acute unit of a regional hospital in Sweden. A general inductive approach was used for analysing qualitative data. The COREQ checklist was used. The findings demonstrated the importance of highlighting the value of differences and similarities, by emphasising each individual’s uniqueness and looking beyond cultural differences; stimulating meaningful interactions by boosting social exchange and inspiring mutual support; and establishing engagement structures by encouraging structures for engaged leadership, fostering structures for cultural awareness, creating structured learning areas and striving to structure teamwork practices. In conclusion, the findings demonstrate the importance of introducing an inclusive climate into healthcare organisations and of reaping the benefits of cultural diversity in healthcare teams. It is also important to promote inclusive practices proactively and consistently in the workplace.

Place, publisher, year, edition, pages
Sage Publications, 2023
Keywords
context, demographic differences, healthcare staff, qualitative research, teamwork
National Category
Nursing
Identifiers
urn:nbn:se:hj:diva-55464 (URN)10.1177/20571585211070381 (DOI)HOA;;55464 (Local ID)HOA;;55464 (Archive number)HOA;;55464 (OAI)
Funder
The Jan Wallander and Tom Hedelius Foundation
Available from: 2022-01-05 Created: 2022-01-05 Last updated: 2023-10-12Bibliographically approved
Schmidt, M., Steigenberger, N., Berndtzon, M. & Uman, T. (2023). Cultural diversity in health care teams: A systematic integrative review and research agenda. Health Care Management Review, 48(4), 311-322
Open this publication in new window or tab >>Cultural diversity in health care teams: A systematic integrative review and research agenda
2023 (English)In: Health Care Management Review, ISSN 0361-6274, E-ISSN 1550-5030, Vol. 48, no 4, p. 311-322Article, review/survey (Refereed) Published
Abstract [en]

BACKGROUND: Although team-based work is deemed key to improving the quality of national health care systems, adverse events related to teamwork account for up to one third of all incidents. Health care teams are typically multiprofessional and diverse in many aspects, but cultural diversity is one of the most challenging.

PURPOSES: The objective of this review is to systematically analyze the literature to better understand the impact of cultural diversity in health care teams on team processes as well as team and patient outcomes. This study also explores the conditions that enable or hinder team functioning.

METHODOLOGY: Through a systematic integrative literature review, this study builds on the input-process-output-context framework. Multiple searches of the main databases led to identifying 43 relevant articles.

FINDINGS: The results suggest that, when not proactively managed, cultural diversity may have a negative effect on team communication and integration, increasing team conflict and thereby negatively influencing team performance, team climate, and patient safety, both directly and indirectly. Yet, when managed properly and in the presence of engaged and culturally sensitive leadership, cultural training, and open and transparent procedures, cultural diversity in health care teams can be an asset to health care organizations. Analyzing and aggregating these findings into an integrative framework, our study identifies several themes and a research agenda for future studies on culturally diverse health care teams.

PRACTICE IMPLICATIONS: Our findings suggest that culturally diverse health care teams experience a number of challenges, pointing to the need for action or structures that enable these teams to perform better, such as emphasizing learning and allowing team members time to get to know each other outside work.

Place, publisher, year, edition, pages
Wolters Kluwer, 2023
Keywords
Cultural diversity, health care, systematic review, team
National Category
Health Care Service and Management, Health Policy and Services and Health Economy
Identifiers
urn:nbn:se:hj:diva-62281 (URN)10.1097/HMR.0000000000000379 (DOI)001093813200004 ()37615941 (PubMedID)2-s2.0-85168626878 (Scopus ID)
Funder
The Jan Wallander and Tom Hedelius FoundationTore Browaldhs stiftelse, 20-0273Futurum - Academy for Health and Care, Jönköping County Council, Sweden
Available from: 2023-08-24 Created: 2023-08-24 Last updated: 2023-11-28Bibliographically approved
Schmidt, M., Berndtzon, M. & Uman, T. (2023). Cultural diversity in healthcare teams: Review and research agenda. In: Proceedings of The Annual Meeting of The Academy of Management, 2023, Vol. 2023, No. 1: . Paper presented at 83rd Annual Meeting of the Academy of Management, 4-8 aug 2023, Boston, USA. Academy of Management, Vol. 2023(1)
Open this publication in new window or tab >>Cultural diversity in healthcare teams: Review and research agenda
2023 (English)In: Proceedings of The Annual Meeting of The Academy of Management, 2023, Vol. 2023, No. 1, Academy of Management , 2023, Vol. Vol. 2023, no 1Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Team-based work is considered key to improving the quality of national health systems, yet adverse events in relation to teamwork account for up to a third of all incidents. Teams in healthcare are typically multi-professional and diverse in many dimensions, with cultural diversity being one of the biggest challenges. The objective of this systematic integrative literature review is to analyse the literature to better understand the impact of cultural diversity in healthcare teams on team processes and team and patient outcomes. The study also explores the conditions that enable or hinder team functioning. The results of the review based on 43 articles suggest that cultural diversity threatens to have a negative effect on team processes, team performance, team climate, and patient safety, both directly and indirectly. Culturally sensitive leadership, cultural training, open and transparent procedures appear to mitigate issues associated with cultural differences in healthcare teams. Based on these findings and utilizing SWOT, we identify strengths and weaknesses as well as future research opportunities and threats to the field’s future development.

Place, publisher, year, edition, pages
Academy of Management, 2023
Series
Academy of Management Proceedings, ISSN 0065-0668, E-ISSN 2151-6561 ; Vol. 2023, No. 1
National Category
Health Care Service and Management, Health Policy and Services and Health Economy
Identifiers
urn:nbn:se:hj:diva-62280 (URN)
Conference
83rd Annual Meeting of the Academy of Management, 4-8 aug 2023, Boston, USA
Available from: 2023-08-24 Created: 2023-08-24 Last updated: 2023-08-24Bibliographically approved
Jansson, A., Uman, T., Florin Samuelsson, E., Kantonenko, A. & Karlström, T. (2023). Digitalisation and professional scepticism of Swedish auditors. In: J. Marton, F. Nilsson, P. Öhman (Ed.), Auditing Transformation: Regulation, Digitalisation and Sustainability (pp. 136-156). Taylor & Francis
Open this publication in new window or tab >>Digitalisation and professional scepticism of Swedish auditors
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2023 (English)In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] J. Marton, F. Nilsson, P. Öhman, Taylor & Francis, 2023, p. 136-156Chapter in book (Other academic)
Abstract [en]

This chapter reports the results of a survey among Swedish authorised auditors, exploring the effect of the use of computer-assisted audit techniques (CAAT) on the exercise of professional scepticism of the auditor. The auditing industry is deeply affected by digitalisation and there is an ongoing debate regarding what effect increasing the use of digital tools in auditing will have on audit quality. The results are consistent with the view that the use of CAAT has a positive influence on audit quality by providing the auditor with more room for exercising professional scepticism that can increase the quality of the audit, but that this effect will primarily occur if the auditor is sufficiently sceptical as an individual. The study challenges the widely held theoretical notion that audit structure impairs the exercise of professional judgement in a professionally sceptic manner. From a practical standpoint, the study shows that CAAT can be a valuable tool in audits that, if put in the right hands, may increase audit quality.

Place, publisher, year, edition, pages
Taylor & Francis, 2023
National Category
Business Administration
Identifiers
urn:nbn:se:hj:diva-62486 (URN)10.4324/9781003411390-9 (DOI)2-s2.0-85170154294 (Scopus ID)9781003411390 (ISBN)9781032533032 (ISBN)
Available from: 2023-09-19 Created: 2023-09-19 Last updated: 2023-09-19Bibliographically approved
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Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-8938-2150

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