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  • 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 development2018Ingår i: Scandinavian Journal of Educational Research, ISSN 0031-3831, E-ISSN 1470-1170, Vol. 62, nr 2, s. 307-324Artikel i tidskrift (Refereegranskat)
    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.
    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 auditors2018Ingår i: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 29, nr 3-4, s. 95-325Artikel i tidskrift (Refereegranskat)
    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.

  • 3.
    Balachandran, Chanchal
    et al.
    Linköping University.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Wennberg, Karl
    Linköping University.
    Diversity in New Venture Boards2017Konferensbidrag (Övrigt vetenskapligt)
  • 4. Balachandran, Chanchal
    et al.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Wennberg, Karl
    Turnover in new venture boards2019Konferensbidrag (Refereegranskat)
  • 5.
    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
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi. Department of Business Administration, Kristianstad University, Kristianstad, Sweden.
    National culture diversity in new venture boards: The role of founders' relational demography2019Ingår i: Strategic Entrepreneurship Journal, ISSN 1932-4391, E-ISSN 1932-443X, Vol. 13, nr 3, s. 410-434Artikel i tidskrift (Refereegranskat)
    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.

  • 6.
    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 praxis2015Konferensbidrag (Refereegranskat)
    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.

  • 7.
    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-being2018Konferensbidrag (Refereegranskat)
  • 8.
    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 auditors2019Konferensbidrag (Refereegranskat)
  • 9.
    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 model2017Konferensbidrag (Övrigt vetenskapligt)
  • 10.
    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 study2013Ingår i: Journal of International Accounting, Auditing and Taxation, ISSN 1061-9518, E-ISSN 1879-1603, Vol. 22, nr 1, s. 57-70Artikel i tidskrift (Refereegranskat)
    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.

  • 11.
    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 firms2014Konferensbidrag (Refereegranskat)
    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.

  • 12.
    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 firm2018Ingår i: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 31, nr 2, s. 374-399Artikel i tidskrift (Refereegranskat)
    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.

  • 13.
    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 effects2008Konferensbidrag (Refereegranskat)
    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.

  • 14.
    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, 20042013Ingår i: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 8, nr 1, s. 79-101Artikel i tidskrift (Refereegranskat)
    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.

  • 15.
    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 groups2008Ingår i: International Journal of Business Science and Applied Management, ISSN 1753-0296, E-ISSN 1753-0296, Vol. 3, nr 3, s. 31-55Artikel i tidskrift (Refereegranskat)
    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.

  • 16.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi och arbetsliv.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Högskolor tvingas godkänna examensarbeten2017Ingår i: Svenska Dagbladet, ISSN 1101-2412, nr 24 januariArtikel i tidskrift (Övrig (populärvetenskap, debatt, mm))
  • 17.
    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 mindre2017Ingår i: Svenska dagbladet, ISSN 1101-2412, nr 16 oktoberArtikel i tidskrift (Övrig (populärvetenskap, debatt, mm))
    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.

  • 18.
    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 model2016Ingår i: Scientific works / [ed] Ekaterina Astahova, Kharkov, Ukraine: Peoples Ukrainian Academy University Press , 2016, s. 441-462Kapitel i bok, del av antologi (Refereegranskat)
    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.

  • 19.
    Collin, Sven-Olof Yrjö
    et al.
    Free University of Scania, Kristianstad, Sweden.
    Umans, Timurs
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi. 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 organisations2019Ingår i: International Journal of Accounting and Finance, ISSN 1752-8224, Vol. 9, nr 1, s. 28-46Artikel i tidskrift (Refereegranskat)
    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.

  • 20.
    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 arbete2014Konferensbidrag (Övrigt vetenskapligt)
  • 21.
    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 clubs2016Konferensbidrag (Refereegranskat)
  • 22.
    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 performance2014Konferensbidrag (Refereegranskat)
  • 23.
    Li, Hezun
    et al.
    Kina & USA.
    Terjesen, Siri
    American University.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Corporate governance in entrepreneurial firms: a systematic review and research agenda2018Ingår i: Small Business Economics, ISSN 0921-898X, E-ISSN 1573-0913Artikel i tidskrift (Refereegranskat)
    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.

  • 24.
    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 agenda2018Konferensbidrag (Refereegranskat)
  • 25. Li, Hezun
    et al.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Terjesen, Siri
    Corporate Governance and Innovation2019Ingår i: A Research Agenda for Entrepreneurship and Innovation / [ed] Audretsch, D.B., Lehmann E. E., Link A.,N, Edward Elgar Publishing, 2019Kapitel i bok, del av antologi (Refereegranskat)
  • 26.
    Lidén, Alina
    et al.
    Högskolan Kristianstad, Avdelningen för ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Editorial conclusions2018Ingår i: Högskolepedagogisk debatt, E-ISSN 2000-9216, nr 1, s. 201-207Artikel i tidskrift (Övrigt vetenskapligt)
  • 27. 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 Analysis2019Konferensbidrag (Refereegranskat)
  • 28.
    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 ventures2016Konferensbidrag (Refereegranskat)
  • 29.
    Nilsson, Desiree
    et al.
    Malmö University.
    Svenner, Maria
    Malmö University.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Naldi, Lucia
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Center for Family Enterprise and Ownership (CeFEO). Jönköping University.
    Segerling, Tommy
    Södertörn University.
    How do we succeed?: discussing bachelor and master theses2017Konferensbidrag (Övrig (populärvetenskap, debatt, mm))
  • 30.
    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 perspective2018Konferensbidrag (Refereegranskat)
  • 31.
    Ponomareva, Yuliya
    et al.
    ESADE - Universitat Ramon Llull, Barcelona, Spain.
    Nordqvist, Mattias
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi. Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Center for Family Enterprise and Ownership (CeFEO).
    Umans, Timurs
    Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Företagsekonomi. Kristianstad University, Kristianstad, Sweden.
    Family firm identities and firm outcomes: A corporate governance bundles perspective2019Ingår i: The Palgrave handbook of heterogeneity among family firms / [ed] E. Memili & C. Dibrell, Cham: Palgrave Macmillan, 2019, s. 89-114Kapitel i bok, del av antologi (Refereegranskat)
    Abstract [en]

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

  • 32.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Shen, Wei
    USA.
    Umans, Timurs
    Linnaeus University.
    Board Monitoring and Shareholder Wealth: strategic Opportunity vs. Managerial Opportunistic Costs2016Konferensbidrag (Refereegranskat)
  • 33.
    Ponomareva, Yuliya
    et al.
    Spain.
    Shen, Wei
    USA.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Organizational discretion, board control, and shareholder wealth: a contingency perspective2019Ingår i: Corporate governance: An International Review, ISSN 0964-8410, E-ISSN 1467-8683, Vol. 27, nr 4, s. 248-260Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Research Question/Issue

    How does organizational context influence the impact of board control over managerial decisions on shareholder wealth?

    Research Findings/Insights

    We introduce a new theoretical concept—organizational discretion—to characterize the upper limit of managers’ latitude of actions presented by their organizational context, and propose that it moderates the impact of board control on shareholder wealth. Specifically, we first argue that strategic control by boards over managerial decisions reduces managers’ latitude of actions and leads to trade‐offs between the containment of managerial opportunism and the pursuit of strategic opportunities, which consequently influence the relationship between strategic control and shareholder wealth. We then suggest that the trade‐offs incurred by strategic control over managerial decisions are more prominent in firms with high organizational discretion. Because of the trade‐offs, we propose that boards are likely to decide whether to rely more on strategic control or financial control in internal corporate governance based on their firms’ level of organizational discretion.

    Theoretical/Academic Implications

    By introducing the concept of organizational discretion and highlighting the trade‐offs caused by boards’ strategic control over managerial decisions, we advance a contingency perspective to enhance the understanding about the impact of board control on shareholder wealth. It also bridges the strategic management and corporate governance research on managerial discretion that has largely evolved separately in the literature.

    Practitioner/Policy Implications

    Boards should attend to the trade‐offs between the containment of managerial opportunism and the pursuit of strategic opportunities when exercising strategic control over managerial decisions. Moreover, considering the trade‐offs involved, boards should carefully design and implement internal corporate governance mechanisms based on their firms’ level of organizational discretion.

  • 34.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Umans, Timurs
    Högskolan Kristianstad, Plattformen för forskning om verksamhetsförlagd utbildning och professionslärande.
    An integrative view on managerial discretion: a study of a Russian firm in transition2015Ingår i: Journal for East European Management Studies, ISSN 0949-6181, E-ISSN 1862-0019, Vol. 20, nr 1, s. 36-67Artikel i tidskrift (Refereegranskat)
    Abstract [en]

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

  • 35.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Managerial discretion: balancing opportunities and threats2013Konferensbidrag (Refereegranskat)
  • 36.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Managerial discretion: balancing opportunities and threats2013Ingår i: Academy of Management Proceedings, ISSN 1543-8643, nr 1, s. 13759-Artikel i tidskrift (Refereegranskat)
    Abstract [en]

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

  • 37.
    Ponomareva, Yuliya
    et al.
    Linnaeus University.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Managerial discretion: the missing link between governance and strategy2015Konferensbidrag (Refereegranskat)
  • 38.
    Sarwary, Zahida
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Puzzling the Choice of Capital Budgeting Techniques2019Konferensbidrag (Refereegranskat)
  • 39.
    Sarwary, Zahida
    et al.
    Högskolan Kristianstad, Fakulteten för ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Puzzling the choice of capital budgeting techniques2017Konferensbidrag (Refereegranskat)
  • 40.
    Sarwary, Zahida
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Igelström, Bengt
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Professionalism and relationship quality in banks: SME perspective2013Konferensbidrag (Refereegranskat)
    Abstract [en]

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

  • 41.
    Schmidt, Manuela
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Experiences of well-being among female doctoral students in Sweden2014Ingår i: International Journal of Qualitative Studies on Health and Well-being, ISSN 1748-2623, E-ISSN 1748-2631, Vol. 9, s. 23059-Artikel i tidskrift (Refereegranskat)
    Abstract [en]

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

  • 42.
    Smith, Elin
    et al.
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Organizational ambidexterity at the local government level: the effects of managerial focus2015Ingår i: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 17, nr 6, s. 812-833Artikel i tidskrift (Refereegranskat)
    Abstract [en]

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

  • 43.
    Smith, Elin
    et al.
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Umans, Timurs
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Thomasson, Anna
    Lund University.
    Stages of PPP and principal–agent conflicts: the Swedish water and sewerage sector2018Ingår i: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 41, nr 1, s. 100-129Artikel i tidskrift (Refereegranskat)
  • 44.
    Sylvander, Johanna
    et al.
    Högskolan Kristianstad, Forskningsmiljön Auditing, Organisation and Society (AOS).
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Lindberg, Rebecca
    The effects of strategic stakeholder management on non-profit organizations' reputation2016Konferensbidrag (Refereegranskat)
  • 45.
    Umans, Timurs
    Högskolan Kristianstad, Avdelningen för Ekonomi.
    Cultural diversity and firm performance: mediating role of ambidextrous orientation2012Konferensbidrag (Refereegranskat)
  • 46.
    Umans, Timurs
    Högskolan Kristianstad, Institutionen för ekonomi.
    Cultural diversity in top management teams: models, methods, definitions2007Rapport (Övrigt vetenskapligt)
    Abstract [en]

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

  • 47.
    Umans, Timurs
    Högskolan Kristianstad, Institutionen för ekonomi.
    Ethnic identity, power and communication in top management teams2007Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Purpose − This study explores the “black box” of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia.

    Methodology/approach − The study relies on case studies of two multinational companies operating in Latvia.

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

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

  • 48.
    Umans, Timurs
    Högskolan Kristianstad, Institutionen för ekonomi.
    Ethnic identity, power, and communication in top management teams2008Ingår i: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 3, nr 2, s. 159-173Artikel i tidskrift (Refereegranskat)
    Abstract [en]

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

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

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

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

  • 49.
    Umans, Timurs
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Globalisation in the lecture room?: gender and cultural diversity in work groups2011Ingår i: Issues in educational research, ISSN 0313-7155, E-ISSN 1837-6290, Vol. 21, nr 1, s. 88-103Artikel i tidskrift (Refereegranskat)
    Abstract [en]

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

  • 50.
    Umans, Timurs
    Högskolan Kristianstad, Sektionen för hälsa och samhälle.
    Research angles on cultural diversity in top management teams2009Ingår i: Problems & Perspectives in Management, ISSN 1727-7051, E-ISSN 1810-5467, Vol. 7, nr 1, s. 90-105Artikel i tidskrift (Refereegranskat)
    Abstract [en]

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

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