Change search
Refine search result
123 1 - 50 of 117
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Rows per page
  • 5
  • 10
  • 20
  • 50
  • 100
  • 250
Sort
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
  • Standard (Relevance)
  • Author A-Ö
  • Author Ö-A
  • Title A-Ö
  • Title Ö-A
  • Publication type A-Ö
  • Publication type Ö-A
  • Issued (Oldest first)
  • Issued (Newest first)
  • Created (Oldest first)
  • Created (Newest first)
  • Last updated (Oldest first)
  • Last updated (Newest first)
  • Disputation date (earliest first)
  • Disputation date (latest first)
Select
The maximal number of hits you can export is 250. When you want to export more records please use the Create feeds function.
  • 1.
    Agevall, Lena
    et al.
    Linnaeus University.
    Broberg, Pernilla
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    The new generation of auditors meeting praxis: dual learning's role in audit students' professional development2018In: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, no 2, p. 307-324Article in journal (Refereed)
    Abstract [en]

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

  • 2.
    Ahlberg, Jenny
    et al.
    Linnaeus Univ, Vaxjo Campus, Vaxjo, Sweden..
    Collin, Sven-Olof Yrjo
    Free Univ Scan, Kristianstad, Sweden.;Kharkiv Univ Humanities, Peoples Ukrainian Acad, Kharkiv, Ukraine..
    Smith, Elin
    Kristianstad Univ, Kristianstad, Sweden..
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Board functions in governance arenas: a comparative case study of four Swedish family firms2023In: Journal of Family Business Management, ISSN 2043-6238, E-ISSN 2043-6246Article in journal (Refereed)
    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.

  • 3.
    Argento, Daniela
    et al.
    Kristianstad University, Sweden.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Grossi, Giuseppe
    Kristianstad University, Sweden.
    Giorgia, Mattei
    Roma Tre University, Italy.
    Supportive Leadership and Job Satisfaction at the European Court of Auditors2021Conference paper (Refereed)
  • 4.
    Argento, Daniela
    et al.
    Högskolan Kristianstad, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP).
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Håkansson, Patricia
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Johansson, Annika
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Reliance on the internal auditors’ work: experiences of Swedish external auditors2018In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, no 3-4, p. 95-325Article in journal (Refereed)
    Abstract [en]

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

    Download full text (pdf)
    FULLTEXT01
  • 5.
    Arteaga, Rocio
    et al.
    University of Oviedo, Oviedo, Spain.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Managing family business tensions: the narrative of family history2020In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 15, no 5, p. 669-686Article in journal (Refereed)
    Abstract [en]

    Purpose: This study explores the family governance structures that family firms employ to manage family business tensions.

    Design/methodology/approach: Building on socioemotional wealth perspective and adopting a narrative methodological approach, the study analyses nine unique narratives of representatives of three Swedish family firms.

    Findings: The study illustrates how the hybrid arena created between formal and informal family meetings is used as a governance structure for mitigating tensions by reinforcing family relational ties.

    Research limitations/implications: Based on the findings, this study suggests how reliance on hybrid arena informs the field of family business management and governance and suggests future research directions.

    Practical implications: The findings of this study provide opportunities for family business practitioners, including owners, family members, family firm advisers and other stakeholders, to effectively manage family business tensions and foster socioemotional wealth.

    Originality/value: In family firms, tensions can arise due to a desire for the preservation of socioemotional wealth. The authors show that these tensions may be managed by using informal and formal family meetings that create a hybrid arena where family members separate family and business issues and emotional and rational reactions, thereby avoiding negative emotions and creating a culture of harmony within the family.

  • 6.
    Balachandran, Chanchal
    et al.
    Linköping University.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Wennberg, Karl
    Linköping University.
    Diversity in New Venture Boards2017Conference paper (Other academic)
  • 7. Balachandran, Chanchal
    et al.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Wennberg, Karl
    Turnover in new venture boards2019Conference paper (Refereed)
  • 8.
    Balachandran, Chanchal
    et al.
    Utrecht University School of Economics,Faculty of Law, Economics and Governance, Utrecht University, Utrecht, The Netherlands.
    Wennberg, Karl
    Institute for Analytical Sociology (IAS), Department of Management and Engineering, Linköping University, Norrköping, Sweden.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Department of Business Administration, Kristianstad University, Kristianstad, Sweden.
    National culture diversity in new venture boards: The role of founders' relational demography2019In: Strategic Entrepreneurship Journal, ISSN 1932-4391, E-ISSN 1932-443X, Vol. 13, no 3, p. 410-434Article in journal (Refereed)
    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.

  • 9.
    Berndttzon, Magnus
    et al.
    Region Jönköping län.
    Schmidt, Manuela
    Jönköping University, School of Health and Welfare, HHJ, Department for Quality Improvement and Leadership. Jönköping University, School of Health and Welfare, The Jönköping Academy for Improvement of Health and Welfare.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Teamwork i simulering2023Conference paper (Other (popular science, discussion, etc.))
  • 10.
    Broberg, P.
    et al.
    Department of Management and Engineering, Business Administration Division, Linköping University, Linköping, 58183, Sweden.
    Tagesson, T.
    Department of Management and Engineering, Business Administration Division, Linköping University, Linköping, 58183, Sweden.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Antecedents of psychological well-being among Swedish audit firm employees2020In: International Journal of Environmental Research and Public Health, ISSN 1661-7827, E-ISSN 1660-4601, Vol. 17, no 10, article id 3346Article in journal (Refereed)
    Abstract [en]

    The attractiveness of audit firms as employers appears to have decreased in recent years and the audit profession is currently experiencing high employee turnover. A shortage of personnel increases the risk of long-term stress and illness. This paper therefore proposes audit firm employees’ well-being as an important research topic and explores the antecedents of well-being of Swedish audit firm employees in comparison with those of other business professionals. Based on a nationwide survey of members of the Swedish association of business professionals, with a focus on psychological well-being (measured through General Health Questionnaire-12 (GHQ-12)), the study shows that the psychological well-being of the professionals in this study generally aligns with the results from similar studies in a Swedish context. However, the findings indicate that audit industry respondents have the lowest psychological well-being and that employer change, job satisfaction, and life satisfaction were the strongest antecedents of their psychological well-being.

  • 11.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Agevall, Lena
    Linnaeus University.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    The new generation of auditors meeting praxis2015Conference paper (Refereed)
    Abstract [en]

    This paper describes an exploratory study of whether and in what way ‘double-edged learning’ can develop from understanding the relationship between structure and judgment and thus capture students’ experience of the audit profession. The study is based on a focus group/individual interviews conducted with students performing their work-integrated learning assignments where they interact with auditors. Identifying two themes defined as Perceiving the profession and auditing and Entering into and forming in the audit profession derived from the data, it appears that when positioned within a work-integrated learning context, students develop awareness of the use of standards and checklists on one hand as well as the importance of discretional judgment on the other. Based on these results, we theorise as to how double-edged learning manifests itself in students’ experiences and understanding of the relationship between structure and judgment.

  • 12.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Ponamarev, Yuliya
    ESADE.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Karlsson, Karoline
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Vinberg, Emmy
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Commercialization of audit firms and auditors’ subjective well-being2018Conference paper (Refereed)
  • 13.
    Broberg, Pernilla
    et al.
    Linköping University.
    Tagesson, Torbjörn
    Linköping University.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Exploring antecedents of psychological well-being among Swedish auditors2019Conference paper (Refereed)
  • 14.
    Broberg, Pernilla
    et al.
    Linköpings universitet.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Kommersiellt inriktade byråer ger välmående revisorer2020In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 3, p. 32-33Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Ingress: Hur organisationen är utformad är mer avgörande för revisorers välmående än vad faktorer som lön och andra förmåner är. Slutsatserna dras av forskarna Pernilla Broberg och Timur Uman som grävt djupare i frågan ”Vad får revisorer att må bra?”.

  • 15.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Agevall, Lena
    Linnaeus University.
    Work integrated learning in business education: Kristianstad model2017Conference paper (Other academic)
  • 16.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Gerlofstig, Carl
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Balance between auditing and marketing: an explorative study2013In: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, E-ISSN 1879-1603, Vol. 22, no 1, p. 57-70Article in journal (Refereed)
    Abstract [en]

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

    Download full text (pdf)
    FULLTEXT01
  • 17.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Skog, Peter
    Emily, Theodorsson
    Auditors’ professional and organisational identities and perceived commercialisation in audit firms2014Conference paper (Refereed)
    Abstract [en]

    Purpose:

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

    Design/methodology/approach:

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

    Findings:

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

    Originality/value:

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

    Download full text (pdf)
    FULLTEXT01
  • 18.
    Broberg, Pernilla
    et al.
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Skog, Peter
    Baker Tilly Saxos AB Helsingborg .
    Theodorsson, Emily
    Swedish Tax Authority .
    Auditors’ professional and organizational identities and perceived commercialization in auditing firm2018In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, no 2, p. 374-399Article in journal (Refereed)
    Abstract [en]

    Purpose

    This paper seeks to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, our study directs its attention toward the potential driver of commercialization, which we argue to be the identities of the auditors.

    Design/methodology/approach

    The paper is based on 374 responses to a survey distributed to 3588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis.

    Findings

    The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, our study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of “organizational professionalism.” The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm’s process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization.

    Originality/value

    The paper provides insight into how auditors’ identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

  • 19.
    Collin, Sven-Olof
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Smith, Elin
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Broberg, Pernilla
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Tagesson, Torbjörn
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Mechanisms of corporate governance going international: outlining a theory of and an initial test of the performance effects2008Conference paper (Refereed)
    Abstract [en]

    Globalisation includes international product markets and capital, but also involves internationalisation of corporate governance mechanisms. We propose that internationalisation of governance mechanisms is related to improved performance of the corporation. For example, listing at several stock markets implies pressure to improve information flow and stronger adherence to international standards, which will reduce possibility for slack. Recruiting top managers and board members from an international arena will, among other things, enlarge the market for managerial labour and the market for board members, presumably putting more pressure on present managers and board members, and increase the probability of finding an adequate new manager or new board members. An integrated EU would support the internationalisation of the mechanisms through reducing the transaction costs of Europeanization. An initial test on a sample of listed Swedish corporations indicates that the proposition could be rejected. Two main reasons can be found as an interpretation of the results 1.) that mechanisms with governance functions, such as capital structure and the board have several functions, and that the governance function is not always the most important one, and 2.) that governance mechanisms cannot be analysed in isolation, since they are included in a coherent corporate governance strategy.

    Download full text (pdf)
    FULLTEXT01
  • 20.
    Collin, Sven-Olof
    et al.
    Linnaeus University.
    Smith, Elin
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Broberg, Pernilla
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Tagesson, Torbjörn
    Linköping University.
    Mechanisms of corporate governance going international: testing its performance effects in the Swedish economy, 20042013In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 8, no 1, p. 79-101Article in journal (Refereed)
    Abstract [en]

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

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

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

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

  • 21.
    Collin, Sven-Olof
    et al.
    School of Business and Engineering, Halmstad University.
    Umans, Timurs
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Turnover and heterogeneity in top management networks: a demographic analysis of two Swedish business groups2008In: International Journal of Business Science and Applied Management, ISSN 1753-0296, E-ISSN 1753-0296, Vol. 3, no 3, p. 31-55Article in journal (Refereed)
    Abstract [en]

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

    Download full text (pdf)
    FULLTEXT01
  • 22.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi och arbetsliv.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Högskolor tvingas godkänna examensarbeten2017In: Svenska Dagbladet, ISSN 1101-2412, no 24 januariArticle in journal (Other (popular science, discussion, etc.))
  • 23.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi och arbetsliv.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Revisorn behöver mer ekonomi, inte mindre2017In: Svenska dagbladet, ISSN 1101-2412, no 16 oktoberArticle in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Det är inte en bra väg att försämra revisorernas kunskaper i ekonomi. Kvaliteten i revisionen får inte bli lidande, skriver Sven-Olof Yrjö Collin och Timurs Umans i en replik.

  • 24.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi och arbetsliv.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi och arbetsliv.
    Broberg, Pernilla
    Högskolan Kristianstad, Avdelningen för Ekonomi och arbetsliv.
    Smith, Elin
    Högskolan Kristianstad, Avdelningen för Ekonomi och arbetsliv.
    Tagesson, Torbjörn
    Linköping University.
    Producing academic theses: the Kristianstad model2016In: Scientific works / [ed] Ekaterina Astahova, Kharkov, Ukraine: Peoples Ukrainian Academy University Press , 2016, p. 441-462Chapter in book (Refereed)
    Abstract [sv]

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

    Download full text (pdf)
    FULLTEXT01
  • 25.
    Collin, Sven-Olof Yrjö
    et al.
    Free University of Scania, Kristianstad, Sweden.
    Umans, Timurs
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Faculty of Business, Kristianstad University, Kristianstad, Sweden, and School of Business and Economics, Linnaeus University, Kristianstad, Sweden.
    Lindqvist, Kristian
    School of Business and Engineering, Halmstad University, Halmstad, Sweden.
    Tjörnebrant, Kristian
    School of Business and Engineering, Halmstad University, Halmstad, Sweden.
    Explaining the functional orientation of the budget: a survey of Swedish organisations2019In: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 9, no 1, p. 28-46Article in journal (Refereed)
    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.

  • 26.
    Edfors, Ellinor
    et al.
    Högskolan Kristianstad, Avdelningen för Hälsovetenskap II.
    Freij, Maria
    Högskolan Kristianstad, Avdelningen för Humanvetenskap.
    Ljung-Djärf, Agneta
    Högskolan Kristianstad, Avdelningen för Pedagogik.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Rehnstam-Holm, Ann-Sofi
    Högskolan Kristianstad, Avdelningen för Naturvetenskap.
    Pedagogisk karriärstege vid Högskolan Kristianstad – några reflektioner från beredningsgruppens arbete2014Conference paper (Other academic)
  • 27.
    Gil, Miguel
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Hiebl, M. R. W.
    Management Accounting and Control, University of Siegen, Germany.
    Seifner, S.
    Management Accounting and Control, University of Siegen, Germany.
    Auditing in family firms: Past trends and future research directions2024In: Journal of small business management (Print), ISSN 0047-2778, E-ISSN 1540-627XArticle, review/survey (Refereed)
    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.

  • 28.
    Iastremska, Olena M.
    et al.
    Department of Management, Logistics and Economics, Simon Kuznets Kharkiv National University of Economics, Ukraine.
    Strokovych, Hanna
    Department of Management, Logistics and Economics, Simon Kuznets Kharkiv National University of Economics, Ukraine.
    Dzenis, Oleksiy
    Department of International Economics and Management of Foreign Economic Activity, Simon Kuznets Kharkiv National University of Economics, Ukraine.
    Shestakova, Olena
    Department of International Economics and Management of Foreign Economic Activity, Simon Kuznets Kharkiv National University of Economics, Ukraine.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Investment and innovative development of industrial enterprises as the basis for the technological singularity2019In: Problems & Perspectives in Management, ISSN 1727-7051, E-ISSN 1810-5467, Vol. 17, no 3, p. 477-491Article in journal (Refereed)
    Abstract [en]

    Investment and innovative development of industrial enterprises is driven by the influence on the sensitive indicators of their activity, which characterize technological singularity. Therefore, it is expedient to define them using adequate economic and mathematical methods that will identify the development and growth points that are characterized by the accumulation of information and are a manifestation of singularity. The purpose of the article is to determine the main sensitive indicators of the investment and innovative development of industrial enterprises, which are the points of technological singularity. The article proposes conceptual provisions for evaluating the investment-innovation activity of enterprises as a basis for their development. These provisions consider the activity of economic entities according to three states (functioning, growth, and development); evaluation of investment and innovation activities, both individually and in conjunction with the official statistical reporting of enterprises using a well-founded minimum sufficient system of partial indicators defined through the multidimensional factor analysis and combined into integral and summarizing indicators; determination of technological singularity points as a result of prediction of partial and summarizing indicators' values via the neural networks method. A methodological approach is developed to substantiate the technological singularity points, the managerial influence on which is provided by the development of enterprises. The methodological approach is based on considering the investment-innovation activity nonlinearity, both explicit and latent tendencies of development, situationality and variability of its goals, strategic orientation and possible technological singularity of an enterprise. The proposals submitted were implemented based on statistical reports of the machine-building enterprises for 2014-2018. 

  • 29.
    Jansson, Andreas
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Florin Samuelsson, Emilia
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Kantonenko, Alexandra
    Jönköping University, Jönköping International Business School.
    Karlström, Therese
    Jönköping University, Jönköping International Business School.
    Digitalisation and professional scepticism of Swedish auditors2023In: 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.

  • 30.
    Johanna, Sylvander
    et al.
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Lindberg, Rebecca
    Högskolan Kristianstad.
    Strategic stakeholder management and its effects on non-financial performance in non-profit organizations – a study on Swedish golf clubs2016Conference paper (Refereed)
  • 31.
    Kazlou, Aliaksei
    et al.
    Linköpings Universitet.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Näringspolitiska insatser för utrikesfödda entreprenörer och deras externa effekter på andra politiska områden2021Report (Other academic)
    Abstract [sv]

    Introduktion: Utrikes födda entreprenörer är ett ämne som diskuteras flitigt idag, både på ett politiskt och ett teoretiskt plan (Aliaga-Isla & Rialp, 2013). Med tanke på den senaste tidens ökade migrationstrender i världen och flyktingkrisen i Europa 2015 (Giulietti, Schlutery, & Wahba, 2011) betraktas egenföretagande ofta som en av lösningarna på de utmaningar – till exempel arbetslöshet – som följer med ökade migrationsströmmar. Regeringar i västerländska välfärdsstater försöker ofta främja och stödja invandrares företagande genom olika näringspolitiska åtgärder. Målen med dessa politiska åtgärder uttrycks ofta i ekonomiska termer, till exempel att öka skatteintäkterna. Åtgärderna kan emellertid få effekter som går utanför de ekonomiska målen och märks exempelvis i minskad arbetslöshet, minskad fattigdom och brottslighet samt minskade kostnader för välfärdssystemet (Kazlou, 2019). Men den forskningsom bedrivits om åtgärderna externa effekter på andra politiska områden har hittills varit mycket splittrad, och det finns endast begränsade och anekdotiska bevis för dessa effekter. I vår systematiska litteraturgenomgång tar vi oss an detta outforskade område i syfte att kartlägga hur andra delar av samhället påverkas av näringspolitiska insatser för utrikes födda entreprenörer.

    Download full text (pdf)
    Fulltext
  • 32.
    Lauring, Jakob
    et al.
    Danmark.
    Paunova, Minna
    Danmark.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Butler, Christina
    Storbritannien.
    Zander, Lena
    Uppsala University.
    Team-based global organizations: the future of global organizing: openness to language and value diversity fosters multicultural team creativity and performance2014Conference paper (Refereed)
  • 33.
    Li, Hezun
    et al.
    Central University of Finance and Economics, Beijing, People’s Republic of China; Kogod School of Business, American University, Washington, DC, USA.
    Terjesen, Siri
    Kogod School of Business, American University, Washington, DC, USA; Norwegian School of Economics, Bergen, Norway.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Corporate governance in entrepreneurial firms: a systematic review and research agenda2020In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913, Vol. 54, p. 43-74Article in journal (Refereed)
    Abstract [en]

    This systematic review covers the extant literature on corporate governance in entrepreneurial firms. Using a sample of 137 research papers published from pre-1990 through June 2018 in 60 journals, we categorize outlets, research methods (quantitative, qualitative, review, and non-empirical), theoretical perspectives, and research questions, highlighting key patterns. We then summarize the concepts under study in the sample literature, and the geographical sources and model specification ofquantitative empirical studies. The conclusion highlights the quite fragmented nature of the field and the substantial knowledge gaps, and then proposes an actionable agenda for future research in terms of theories, research questions, research settings, and research designs. In particular, we describe the need to explore how corporate governance mechanisms interact with one another and affect firm outcomes, by applying novel theoretical perspectives and methods that could provide a better understanding of entrepreneurial firms’ functioning.

    Download full text (pdf)
    FULLTEXT01
  • 34.
    Li, Hezun
    et al.
    American University.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Corporate governance of entrepreneurial firms: a systematic review and research agenda2018Conference paper (Refereed)
  • 35. Li, Hezun
    et al.
    Uman, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Terjesen, Siri
    Corporate Governance and Innovation2019In: A Research Agenda for Entrepreneurship and Innovation / [ed] Audretsch, D.B., Lehmann E. E., Link A.,N, Edward Elgar Publishing, 2019Chapter in book (Refereed)
  • 36.
    Lidén, Alina
    et al.
    Högskolan Kristianstad, Avdelningen för ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Editorial conclusions2018In: Högskolepedagogisk debatt, E-ISSN 2000-9216, no 1, p. 201-207Article in journal (Other academic)
    Download full text (pdf)
    FULLTEXT01
  • 37.
    Maine, Joshua
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Florin Samuelsson, Emilia
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Ambidextrous sustainability, organisational structure, and performance in hybrid organisations2020In: Academy of Management: Proceedings / [ed] Guclu Atinc, Academy of Management , 2020Conference paper (Refereed)
    Abstract [en]

    Based on the case of Swedish municipal housing corporation, this study explores how ambidextrous sustainability relates to the organisational performance of these hybrid organisations and how this relationship is contingent on the organisational structure of these organisations. The study is based on the multiple data sources comprising a case on Swedish municipal housing corporations. The data sources consist of the survey sent to all top management team members of Swedish municipal housing corporations, archival data containing financial and non-financial data on these corporations as well as explorative interviews and observations of the top management team and board of directors members of one Swedish municipal housing corporation. The findings suggest that ambidextrous sustainability, i.e. balance between explorative and exploitative sustainability orientation has a positive relationship with the organisational performance of Swedish municipal housing corporations. The paper further indicates that structural element of centralisation has a positive direct relationship with the performance of these organisations and serves a positive re-enforcing role in the relationship between ambidextrous sustainability and organisational performance. Finally, the study shows that a high degree of a structural element of connectedness weakens the relationship between ambidextrous sustainability and organisational performance of the organisation under study, while a lower degree of connectedness reinforces and strengthen this relationship.

  • 38.
    Maine, Joshua
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Florin Samuelsson, Emilia
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Ambidextrous sustainability, organisational structure and performance in hybrid organisations2022In: Accounting, Auditing & Accountability Journal, ISSN 0951-3574, Vol. 35, no 3, p. 734-769Article in journal (Refereed)
    Abstract [en]

    Purpose: Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal housing corporations, and how this relationship is contingent on the organisational structure of these organisations.

    Design/methodology/approach: The study relies on the data collected from Swedish municipal housing corporations. These data sources consist of a survey sent to the management team members in Swedish municipal housing corporations, financial and non-financial archival data on these corporations, interviews with the management team and board members, and observations of meetings involving the management team and board of directors at a Swedish municipal housing corporation. Quantitative data of the study were analysed using descriptive statistics, correlation analysis and linear multiple regression analysis. Qualitative data were analysed employing deductive thematic analysis and were used to illustrate and discuss the results of the quantitative analysis.

    Findings: The quantitative findings show that ambidextrous sustainability, i.e. the alignment between an explorative orientation and an exploitative orientation towards sustainability, has a weakly positive relationship with financial performance and a positive relationship with social performance in hybrid organisations represented by Swedish municipal housing corporations. The study further shows that a high level of the structural element “connectedness” weakened the relationship between the ambidextrous sustainability and financial performance of the organisation in the study. In contrast, a lower level of connectedness reinforced and strengthened this relationship. Our qualitative material illustrates how the quantitative findings could be explained by the interaction between the board of directors and the management team of these hybrid organisations.

    Originality/value: The study shows how ambidextrous sustainability, employed for conceptualisation of the sustainability strategy in hybrid organisations, represented by Swedish municipal housing corporations, can impact on facets of performance (i.e. financial, social and environmental) differently. The study further highlights the importance of organisational structures in these relationships in a hybrid context. 

  • 39.
    Maine, Joshua
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Florin Samuelsson, Emilia
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Navigating the paradoxes of accountability: The case of a Swedish Municipal Corporation2021Conference paper (Refereed)
  • 40.
    Maine, Joshua
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Florin Samuelsson, Emilia
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Actors constructing accountability in hybrid organisations: the case of a Swedish municipal corporation2022Conference paper (Refereed)
  • 41.
    Maine, Joshua
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Florin Samuelsson, Emilia
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC). Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation2023In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, article id 101207Article in journal (Refereed)
    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.

  • 42.
    Malki, Bryan
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Pittino, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Centre for Entrepreneurship and Spatial Economics (CEnSE).
    The entrepreneurial financing for the immigrant entrepreneurs: A systematic literature review2020In: Academy of Management: Proceedings / [ed] Guclu Atinc, Academy of Management , 2020Conference paper (Refereed)
    Abstract [en]

    There is an increasing interest in the phenomenon of the immigrant entrepreneurship. Despite the increasing number of studies discussing this phenomenon, the financing aspect of the immigrant entrepreneurship topic is still an emergent phenomenon. In this paper, we critically and systematically review the field of entrepreneurial financing of the immigrant entrepreneurs. For this purpose, we conduct a two-step analysis on systematically selected 37 articles. In the first step, we provide an overall description of the field, while in the second step, we perform a SWOT analysis on different aspects of the field including the units of analysis, the main questions and the use of theories and methods in the field. The review identifies some gaps and weaknesses in the field, suggests potential opportunities for the future research, and highlights some threats that could impede the implementation of the future opportunities. Finally, the review suggests further questions to be explored for the future advancement in the field.

  • 43.
    Malki, Bryan
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Pittino, Daniel
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Centre for Entrepreneurship and Spatial Economics (CEnSE).
    The entrepreneurial financing of the immigrant entrepreneurs: a literature review2022In: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913, Vol. 58, p. 1337-1365Article, review/survey (Refereed)
    Abstract [en]

    There is an increasing interest in the phenomenon of immigrant entrepreneurship. Despite the growing number of studies, the financing aspect of immigrant entrepreneurship is still an emergent subject. In this paper, we critically and systematically review the field of the entrepreneurial financing of immigrant entrepreneurs. For this purpose, we conduct a two-step analysis of 37 systematically selected articles. In the first step, we provide an overall description of the field, while in the second step we perform a SWOT analysis on different aspects of the field, including the units of analysis, the main questions, and the use of theories and methods in the field. The review identifies gaps and weaknesses in the field, suggests potential opportunities for future research, and highlights some threats that could impede the implementation of future opportunities. Finally, the review suggests further questions to be explored for future advancement of knowledge in the field.

  • 44. Mattei, Georgia
    et al.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Actorhood of the European Court of Auditors: Visual Analysis2019Conference paper (Refereed)
  • 45. Mattei, Giorgia
    et al.
    Grossi, Giuseppe
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).
    Argento, Daniela
    Actorhood of the European Court of Auditors: Visual analysis2020Conference paper (Refereed)
  • 46.
    Mohammadi, Ali
    et al.
    Royal Institute of Technology.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Wennberg, Karl
    Linköping University.
    Board’s human and social capital and performance in entrepreneurial ventures2016Conference paper (Refereed)
  • 47.
    Nilsson, Desiree
    et al.
    Malmö University.
    Svenner, Maria
    Malmö University.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Naldi, Lucia
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO). Jönköping University.
    Segerling, Tommy
    Södertörn University.
    How do we succeed?: discussing bachelor and master theses2017Conference paper (Other (popular science, discussion, etc.))
  • 48.
    Ponamarev, Yuliya
    et al.
    ESADE.
    Shen, Wei
    Ariziona State University.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Increase in board monitoring and firm performance: an alternative perspective2018Conference paper (Refereed)
  • 49.
    Ponomareva, Yilia
    et al.
    Autonomous Univ Barcelona, Bellaterra, Spain.
    Uman, Timur
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).
    Broberg, Pernilla
    Linköping Univ, Dept Management & Engn, Linköping, Sweden.
    Vinberg, Emmy
    Kristianstad Univ, Kristianstad, Sweden.
    Karlsson, Karoline
    Kristianstad Univ, Kristianstad, Sweden.
    Commercialization of audit firms and auditors’ subjective well-being2020In: Meditari Accountancy Research, ISSN 2049-372X, Vol. 28, no 4, p. 565-585Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors’ subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor’s identification with a firm. The authors subsequently contend that this relation is contingent on whether auditors are used in Big four or non-Big four audit firms.

    Design/methodology/approach The authors test our hypotheses-based data obtained from a survey of 166 Swedish auditors. The data are explored by means of descriptive statistics, correlation matrixes and linear moderating multiple regression analyzes.

    Findings The authors show that commercial orientation can have a positive effect on auditors’ SWB. The authors also find that the positive relationship between commercialization and SWB is stronger for auditors employed by one of the Big four firms.

    Originality/value The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization.

  • 50.
    Ponomareva, Yuliya
    et al.
    ESADE - Universitat Ramon Llull, Barcelona, Spain.
    Nordqvist, Mattias
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Center for Family Enterprise and Ownership (CeFEO).
    Umans, Timurs
    Jönköping University, Jönköping International Business School, JIBS, Business Administration. Kristianstad University, Kristianstad, Sweden.
    Family firm identities and firm outcomes: A corporate governance bundles perspective2019In: The Palgrave handbook of heterogeneity among family firms / [ed] E. Memili & C. Dibrell, Cham: Palgrave Macmillan, 2019, p. 89-114Chapter in book (Refereed)
    Abstract [en]

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

123 1 - 50 of 117
CiteExportLink to result list
Permanent link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf