The fashion industry has been criticized due to environmental issues, such as the causation of increased scarcity of landfills, hazardous emissions, and exhaustion of non-renewable resources. At the same time, customers, and governments require organizations within the industry to be transparent, offer sustainable consumption, and take responsibility for textile waste. The proposed solution for this is called circular economy (CE), which aims to present a circular system where the value of materials, resources, and products is preserved in the economy for as long as possible. Reverse logistics, referring to managing product returns, end-of-life processing followed by recovery operations, has been stated to be the primary component of CE. Thus, there has been a research gap on how CE practice can be applied to reverse logistics within the fashion industry. To enrich the literature in the field, the purpose of this study is to describe and analyze how sampled Swedish founded fashion retailers state that they apply CE practice to reverse logistics. The methodology applied was a multiple case-study, using semi-structured interviews and official documents. Driving forces that were stated as reasons for applying CE practice to reverse logistics were categorized into three main categories: environmental, social, and economic forces. They were linked to the theory of institution. Signs of all types of isomorphism was shown in the research. This could explain why fashion retailers stated that they performed similarly causes of actions. The stated approaches were divided into four main categories: product-service system, clothing collection, direct redistribution, and reuse or recycling. These categories included the following practical activities: 1) product care and leasing service, 2) in-store clothing collection, 3) sales in outlet stores, sales in second-hand stores, and donating garments to charity and, 4) collaboration with a recycling organization, reuse, and producing and selling upcycled collections. Thus, before implementing the approaches the design and production stage had to be considered.

Campus law enforcement agencies are an essential component of the campus community, and the greater criminal justice system. While policing research has focused on the activities and organizational structure of municipal police, much less attention has been given to campus agencies. This study builds on existing research by examining the activities and organizational structures of campus law enforcement agencies. The purpose of this quantitative nonexperimental study was to analyze the variation in emergency preparedness across campus law enforcement agencies using Meyer and Rowan's institutional theory. The research questions addressed the extent to which emergency preparedness was influenced by organizational structural, agency characteristics, wider campus characteristics, and community policing. Secondary data were collected from the 2011-2012 Bureau of Justice Statistics Survey of Campus Law Enforcement Agencies, the Office of Postsecondary Education, and the National Center for Education Statistics. Findings from multiple regression analyses indicated that agency organizational structure and agency characteristics are greater influences than campus characteristics on emergency preparedness activities than campus. Findings also showed that the number of community policing activities in which an agency engages in is the greatest predictor of emergency preparedness activities in campus law enforcement agencies. The findings have implications for social change by suggesting the integration of emergency preparedness with community policing initiatives. Collectively, this will create a holistic approach by campus law enforcement agencies.

Syfte: Syftet med denna studie är att öka förståelsen för digitaliseringens påverkan på mindre revisionsbyråer. Studien undersöker hur den professionella och kommersiella logiken påverkar företagets och de anställdas syn på förändringar drivna av digitalisering.  Metod: Den genomförda studien är en fallstudie med deduktiv ansats. Insamlingen av data har skett genom semistrukturerade intervjuer och resultat har sammanställts i en tematisk analys.   Resultat & Slutsats: Digitaliseringen har bidragit till ett skifte från den professionella logiken till den kommersiella genom att branschen har behövt bli mer kundorienterad och servicemedveten genom digitaliseringen. Däremot finns det aspekter i revisionsbranschen som fortfarande håller sig inom den professionella logiken på grund av bland annat lagar, etikkoder och praxis.   Examensarbetets bidrag: Studien visar att det finns en kontextuell skillnad mellan teori och praktik. Mindre revisionsbyråer ser inte på framtiden inom revisionsbranschen så som den befintliga teorin har visat. Studiens praktiska bidrag lyfter detta gap som en risk. Skiftet från professionell till kommersiell logik har påbörjats inom branschen och företag som inte investerar i digitalisering för att hålla sig konkurrenskraftiga riskerar att tappa kunder och inkomst.  Förslag till fortsatt forskning: Framtida studier kan förslagsvis vara att titta på ytterligare revisionsbyråer för en jämförande studie. Även en jämförelse mellan små och stora revisionsbyråer gällande den digitala mognadsgraden. Framför allt om kunder gått från mindre byråer till större byråer när digitalisering möjliggjort samarbete på distans.

Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. However, the interpretive nature of language forms various problems connected to its components. Intangible assets (IAs) have long been an ever-difficult defined concept within the accounting language, leaving room for preparers and users of financial accounting to form individual interpretations of the concept and financial reality. Regulatory changes created to clarify these difficult defined concepts within the accounting language, such as IAs, change the accounting language, and may thus affect the interpretation of the concept as well as financial reality. It is therefore of interest to understand how these interpretations of IAs and financial reality are affected by a regulatory change. Research on this area has been left unexplored to our knowledge. Instead, previous research has been performed on the various components of the area, such as IAs and the accounting language in themselves, but does not appear to have been examined together. Additionally, previous research fails to connect the issue of interpretations with how the interpretations are affected through a regulatory change and ultimately influences our understanding of financial reality. Therefore, this thesis aims to fill this research gap and provide an understanding of how interpretations are made, along with an explanation of how interpretations are affected through accounting language change and how it affects our understanding of financial reality. This is done by examining the effects of a regulatory change on users and preparers’ interpretation of IA. The regulatory change consists of two IFRIC decisions concerning the accounting of SaaS arrangements. Purpose: The purpose of this thesis is to examine how changes in the accounting languagecaused by a regulatory change affects the interpretation of IAs for preparers and users offinancial accounting, which in turn can provide an understanding of how changes in theaccounting language affect the interpretation of financial reality. Method: A qualitative method was used to examine the topic of this thesis. The empirical data were gathered through semi-structured interviews and further analyzed through ethnographic content analysis (ECA). Data were collected from 9 respondents with either programmer, auditor, investor, investment adviser, business adviser, or preparer of financial accounting as an organizational role. Main results: Users and preparers make general interpretations in different manners, interpretations concerning financial reality. Preparers who work closely with accounting regulation base their interpretations on the regulatory pillar as the institutional logics of the corresponding profession guide their decisions and actions. While users that work further from the accounting regulation do not share the institutional logics of the preparers, insteadbase their interpretations on the cultural-cognitive pillar. These differences are connected tothe normative pillar as the institutional logics of their corresponding professions shape the interpretations of financial reality. Interpretations are thus made in accordance with the normative pillar and institutional logics of each profession with either the regulatory or the cultural-cognitive pillar as the main emphasis.

Background: A majority of world trade takes place within rather than between organizations. When transactions take place within an organization and external market forces are absent, internal prices must be developed. The pricing of these internal transactions gives rise to the topic of transfer pricing. Purpose: Previous papers within the transfer pricing field have tended to have a narrow focus where one or a few aspects of transfer pricing have been examined. This paper instead investigates multiple aspects of transfer pricing with guidance from previous literature, stakeholder theory, and institutional theory. By doing so, the aim is to generate a holistic view of how transfer pricing is managed in an international organization. Method: This paper is based on a constructionist standpoint and uses an abductive qualitative approach. The study is a single-case study where data is mainly collected by interviewing employees involved in transfer pricing. To analyze the collected data, thematic analysis is used. Conclusion: Transfer pricing can be understood as a necessity stemming from the internal transactions that were beneficial to the case organization. The findings of this paper indicate that the management of transfer pricing is influenced by a variety of aspects that must be balanced.

Background: All companies need to portray themselves to society and since the majority of employment stems from SMEs there are different ways SMEs can communicate to society and their stakeholders. This can be communicated through both formal and informal reporting. Purpose: The purpose of this thesis is to identify the relationship between SMEs and their stakeholders in the context of reporting. Through the widespread distribution of SMEs as a topic the purpose is to further investigate SMEs and their use of formal and informal reporting. Methodology: This thesis adopts a qualitative comparative case study of Swedish SMEs. The sample consisted of ten companies where an abductive approach was used throughout the study. The findings were analyzed with the help of stakeholder theory, agency theory and institutional theory to answer the research question. Conclusion: The findings indicate that the studied companies in general use different kinds of formal and informal reporting for each stakeholder. The findings also indicate that by using different kinds of reporting for each stakeholder, the company thus aligns the interests of the stakeholders with the company and therefore reduces information asymmetry. Regarding what kind of information they choose to report, previous knowledge is proven to be one of the most important factors since knowing what the stakeholders want can be crucial for any company.

Background: Marketing communication is the process of communicating with the customer, this is all communicative materials that are produced by the firm in order to influence the consumer. Regulations are all the rules, instructions, memos issued by a market authority that dictate the ways a firm may present their brand. Important to gain the firm's understanding of regulations and the ways to work within them. Purpose: The purpose of this paper is to explore how external regulations impact marketing communications from the firm's perspective. Research Question: How do companies understand the impact of regulations on marketing communications and work within them? Theoretical framework: The theoretical framework was established using the marketing communications mix in combination with institutional theory, investigating the research question through the lens of institutional pressures. Methodology: This study used a qualitative and inductive approach, using a case study on the Canadian cannabis industry. Using purposive sampling and semi-structured interviews with three respondents to collect data. Analysing the collected data with a systematic coding process to objectively interpret meaning from the respondents perspectives. Conclusion: The conclusions of this paper were threefold. First, coercive pressure is the most observed form of isomorphic pressure as there has not been enough industry maturity to establish normative pressures which leads to a hesitancy of mimetic behaviour. Secondly, there are multiple layers of institutional pressures from various dominant actors within the shared organisational environment, which leaves firms feeling incapable of marketing. Lastly, personal selling is the most effective tool from the marketing communication mix due to the impacts of the regulations and the infancy of the market.  Contribution: Study confirms the findings of Asquith’s (2021) research. Multiple layers of institutional pressure in the industry. Infant markets are more susceptible to coercive pressure.

Abstract The purpose of the study is to identify the backlog in invoicing within BAS-väg and be able to identify what it is due to. Furthermore, we also want to study whether Trafikverkets structure affects the backlog of invoicing. The organization that has been studied is Trafikverket which is responsible for a large proportion of Sweden's total road network. The study is based on a qualitative method and the results of conducted interviews with semi-structured questions. The study illustrates explanations from six project managers at Trafikverket and two site managers at their contracting services within BAS-väg. Material from the informants have been studied in connection with the study's questions formulation and illustrate this based on four different themes. All the informants had to answer the same main questions, however, the explanations for the backlog of invoicing is varied. The results of the study illustrate the main reason why the backlog is due to the contractor's subcontractor's delaying invoicing. The second explanation given by both parties is that there are different combinations of resource shortage, for example lack of time, financial resources and lack of competence. The informants also believe that there are contributing negative factors within the authority that affect the invoicing process. Reasons described are lack of system programs, inadequate financial forecasting methods and tough requirements of verifications from preformed jobs. In summary, the study has helped to illustrate various explanations for why the invoicing backlog is significantly larger in the last two months of the year. Both Trafikverket and the contractors have arrangements that need to be taken in order for the entire invoicing process to be smoother and faster.

Product Costing in the Swedish Engineering Industry - a survey  This thesis is about product costing in the Swedish engineering industry. The thesis is empirical and consists of two studies, one descriptive and one explanatory study. The purpose of the descriptive study has been to make a survey of which product costing methods are used, which elements of product costing that are considered to be problematic and what companies spend time on related to product costing. The purpose of the explanatory study has been to compare and analyze the correspondence between literature and practice regarding design aspects of product costing, by using a contingency theoretical approach. The research method that has been used to collect data has been an e-mail survey. In the 90s, a dissertation was written by Urban Ask and Christian Ax in the area, but since then no major survey has been made either in Sweden or in any other country. Since the 1990s, the production environment has been developed and new production strategies have been implemented, which has contributed to new perspectives on product costing. The results of the descriptive study show that the recommendations given in "Enhetliga principer för självkostnadsberäkningar" (EP) in 1936 still have a large impact on Swedish product costing practices. On the other hand, a trend can be noted which indicates that companies choose to work with new product costing systems such as target costing, activity based costing, value stream costing and kaizen costing. With regard to the allocation of indirect costs, the results show that the companies focus on ensuring that the allocation takes place in an appropriate manner. The outcome of the results shows that the distribution of indirect costs is differentiated, in the majority of cases a number of allocation bases, overhead components and cost centers are used. The product costing elements that are perceived to be most problematic to perform in practice are to: determine causal relationships, determine what deviations from standards are due to and calculate costs for future products. Overall the findings in the descriptive study indicate on a technically speaking well-developed Swedish costing practice. The explanatory study lends support to the hypotheses that the design of cost systems depends on contingency factors. Strongest support for the hypotheses was found between two factors (production strategies and company size) and cost system aspects. Weaker support was found between six other factors (manufacturing complexity, number of products, kind of product, the degree of automation, high- vs low-tech companies and the degree of competition) and cost system aspects. Overall the findings in the explanatory study indicate that companies do not shape their product costing according to the recommendations made in the literature.

Background: In recent decades about as many women as men have been recruited to the auditing industry. On the other hand, it seems difficult for women to reach higher positions and they are underrepresented in certain ways. Due to the importance of the social dynamics, one could argue that a need to investigate which roles women receive in the firms and why from a visionary perspective.  Purpose: The purpose of this thesis is to explore the development of the construction of women’s roles in auditing firm's financial reports.  Method:  The method that we used in this thesis is both qualitative and quantitative methods as we found it to be most appropriate for the study. Also, an abductive research approach that uses a string of previous theories within visual accounting to form a theoretical framework of roles assigned to women in auditing is used. Moreover, this was later used to code and analyze the images found in annual reports in order to be able to answer our research question, and purpose of the study. Findings: Because of institutional events that hinders women from advancing in their career as well as male-dominated hierarchy the major finding of this thesis demonstrates that women are undervalued in several roles. The consistent high role development in subordinate versus the lack of presence in leadership role as the major finding. Moreover, the symbolic role development reinforces expression of inclusivity that women carry in the organization, while other role development were volatile.