The new trends and challenges are transforming the traditional way of thinking and planning transport systems, with concepts like mobility as a service (MaaS) developing as a result of these transformations. Whilst, the concept of MaaS is still considered new, it is attracting attention from both researchers as well as actors involved within the transport sector. Countries are investigating, testing, and developing the MaaS concept, and Sweden is an active participant in this process with leading pilot projects and other initiatives in metropolitan areas of Stockholm and Gothenburg. However, the definition and ideas about this mobility solution are still not fully defined, and it is not clear how the implementation of the new ideas could and should be institutionalized in the real-life practices. Therefore, this thesis explores and discusses the institutionalisation of MaaS in the public sector in the Stockholm region. The theoretical approach of this thesis is based on institutional theory, which is used to guide the collection of data and analysis of the gathered dataset. The study utilises the method of document analysis and semi-structured interviews to collect information and abductive reasoning for further investigation. The empirical analysis draws attention to three overall aspects of ongoing institutionalization of MaaS: 1) the explanation of the process and drivers of it; 2) the emergence of new challenges; 3) and the impact of the institutionalization of MaaS to the public organizations. The final discussion suggests that in the Stockholm region the institutionalisation of MaaS is still nominal and uncertain when considered in general transport planning between the public organisations. However, the actors discussed are in the process of identifying the core challenges and are working to address them. These actions and changes manifest in the transforming roles and positions with the actors' network; in the development of new collaborations; and in the altering of future ambitions in the transport planning and the linkages to the long-term spatial infrastructural planning, which still lacks attention. The study outlines key areas of future research, including issues with the evolving requirements MaaS can bring to the transport infrastructure and the need for short- and long-term analysis of the MaaS impact to the sustainable transport system. / Nya trender och samhällsutmaningar har skapat ett förändringstryck gentemot den traditionella transportplaneringen, vilken i sin tur har banat väg för nya begrepp och lösningar – t ex mobilitet som tjänst (MaaS). MaaS är ett relativt nytt fenomen, som har rönt stor uppmärksamhet bland forskare, myndigheter och privata aktörer inom transportsektorn. Flera länder och stadsregioner undersöker, testar och utvecklar just nu olika typer av MaaS lösningar. Sverige är en aktiv aktör på området, och sjösätter pilotprojekt och andra initiativ bl. a. i storstadsområdena Stockholm och Göteborg. Samtidigt är det fortfarande inte helt tydligt vilken roll MaaS kan ha i det urbana transportsystemet, och det finns betydande osäkerheter gällande hur MaaS skulle kunna genomföras i större skala, i praktiken. I denna uppsats undersöks den pågående institutionaliseringen av mobilitet som tjänst hos aktörer inom offentlig sektor i Stockholmsregionen. Uppsatsen grundas i institutionell teori, som tillämpas i en analys av policydokument och intervjuer med nyckelaktörer från offentliga organisationer inom transportplanering. I den empiriska analysen riktas uppmärksamhet mot tre övergripande aspekter av vikt för den pågående institutionaliseringen av MaaS: 1) viktiga steg och drivkrafter i institutionaliseringsprocessen hittills; 2) samtida utmaningar och problem; 3) konsekvenser för offentliga planeringsaktörer. Studien visar sammantaget på att det pågår en institutionalisering av MaaS i Stockholmregionen, men att den   fortfarande är nominell och osäker – inte minst med tanke på den blygsamma roll som MaaS ännu spelar i transportplaneringen som helhet. De nyckelaktörer som uppmärksammas är emellertid redan på väg att identifiera och ta sig an de utmaningar som de har mött hittills, där de svåraste rör förändringen av roller och positioner, behov av att utveckla nya samarbeten samt förändrade ambitioner och mål för transportplaneringen i stort där konsekvenserna för långsiktig infrastrukturplanering fortfarande inte uppmärksammas i någon större utsträckning. Studien identifierar ett antal problem som behöver undersökas ytterligare, t ex konsekvenserna av MaaS för långsiktig transportinfrastrukturplanering och behovet av kort- och långsiktiga analyser av vad MaaS kan bidra med i arbetet för ett långsiktigt hållbart transportsystem.

As popularity of online banking services has grown exceedingly among Finnishconsumers, it has become necessary for banks to provide their customers withsafety advice against the emerging threat of card-not-present fraud (CNP) in orderto protect them from monetary losses. However, it is unclear how effective thisadvice is and how well it is filling its purpose. This study aims to fill this gap andexamines the advice provided by Finnish banks in order to protect their customersfrom CNP-frauds by applying an economical approach to the criminological field.A multilayered approach including a literature review, a web page qualityassessment and a qualitative interview was used for this purpose. Contributing toexisting literature on the enabling and constraining influences within the financialindustry, this study increases the understanding of why Finnish banks’ arehomogenously tilting the balance towards their own private interests rather thanpublic good.

Den etiska redovisningen går även mot en negativ trend, där anmälningar i samband med oetisk redovisning ökat markant de senaste åren. En redovisningsekonom har i uppgift att ta hand om bokföringen samt upprätta redovisningen. Redovisningsekonomer har ansvaret att kontrollera samt redovisa ett företags finansiella situation. Detta betyder att redovisningsekonomer har ett stort ansvar då deras redovisning visar hur framgångsrikt ett företag driver sin verksamhet. Därför kommer studien studera vilka bakomliggande faktorer som har en inverkan på hur etiskt redovisningsekonomer upprättar redovisningen. Syfte och frågeställning: syftet med föreliggande studie är att utforska samt identifiera vilka bakomliggande faktorer som har en inverkan på den etiska redovisningen. Vidare syftar studien även till att bidra med förståelse kring vad som har en inverkan på hur redovisningsekonomer bemöter etiska utmaningar samt hanterar dessa situationer vid upprättandet av redovisningen. Studiens frågeställning blir därmed följande: vilka bakomliggande faktorer har en inverkan på hur etiskt redovisningsekonomer upprättar redovisningen? Metod: studien utgår från en kvalitativ metod som består av semistrukturerade intervjuer med sex olika redovisningsekonomer. Valet av forskningsmetod syftar till att få en förståelse kring möjliga bakomliggande faktorer som har en inverkan på hur etiskt redovisningsekonomer upprättar sin redovisning. De redovisningsekonomer som intervjuades valdes utifrån deras erfarenhet inom yrket. Slutsats: studien anger de bakomliggande faktorer som har en inverkan på hur etiskt redovisningsekonomer upprättar redovisningen. Resultat från föreliggande studie visar på hur externa, personliga och organisatoriska faktorer har en inverkan på den etiska redovisningen. Föreliggande studie indikerar även att erfarenhetslängden har en inverkan gällande hur redovisningsekonomer hanterar de bakomliggande faktorerna vid upprättandet av den etiska redovisningen. / Ethical reporting is moving towards a negative trend, where reports in connection with unethical reporting have increased significantly in recent years. An accounting economist is tasked with taking care of the bookkeeping and preparing the accounts. Accounting economists are responsible for controlling and reporting a company's financial situation. This means that accounting economists have a great responsibility as their accounting shows how successfully a company runs its business. Therefore, the study will study which underlying factors have an impact on how ethically accountants prepare the accounts. Purpose and question: the purpose of the present study is to explore and identify which underlying factors have an impact on ethical reporting. The study also aims to contribute with an understanding of what has an impact on how accounting economists respond to ethical challenges and handle these situations when preparing the accounts. The study's question thus becomes the following: which underlying factors have an impact on how ethically accountants prepare the accounts? Methodology: the study is based on a qualitative method consisting of semi-structured interviews with six different accounting economists. The choice of research method aims to gain an understanding of possible underlying factors that have an impact on how ethical accounting economists prepare their accounts. The accounting economists who were interviewed was chosen based on their experience in the profession. Conclusion: the study indicates the underlying factors that have an impact on how ethically accounting economists prepare the accounts. Results from the present study show how external, personal and organizational factors have an impact on ethical reporting. The present study also indicates that the length of experience has an impact on how accounting economists handle the underlying factors when preparing the ethical accounting.

Digitalisering anses vara den enskilt största förändringsfaktorn i världen och har medfört betydande utveckling i samhället. Den svenska arbetsmarknaden har påverkats i stor utsträckning av digitaliseringen, då den lett till radikala förändringar för organisationer samt yrkesroller, däribland redovisningskonsulter. Tidigare forskning redogör för att digitalisering medfört både möjligheter och utmaningar för redovisningsbranschen. Studiens huvudsakliga syfte är att undersöka hur digitalisering inom redovisningsbranschen påverkar redovisningskonsulters yrkesroll. Studiens avsikt är att bidra till ökad förståelse för den inverkan digitaliseringen har haft på redovisningskonsulters verksamheter, arbetssätt, arbetsuppgifter samt kompetenser och därmed vilka möjligheter respektive utmaningar som uppkommit för yrkesrollen. Studien utgår ifrån en kvalitativ metod där 14 semistrukturerade intervjuer med redovisningskonsulter från diverse byråer har utförts. Det empiriskt insamlade materialet har jämförts med institutionell teori och legitimitetsteori samt tidigare forskning för att nå en slutsats. Studiens slutsats är att digitaliseringen har medfört en rad olika möjligheter samt utmaningar kopplade till redovisningskonsulters arbetssätt, arbetsuppgifter, kompetenser samt deras verksamheter. Ett förslag till vidare forskning inkluderar att studera förändringen digitaliseringen har haft på redovisningskonsultens yrkesroll över tid. Studien är skriven på svenska. / Digitalization is considered to be one of the most significant advancements in modern society. The Swedish labor market has been greatly impacted by the radical changes brought forth by digitalization as it continues to shape processes within organizations and professional roles, particularly in the field of accounting. This study aims to investigate the impact of digitalization in the accounting industry and its effects on the role of accounting consultants. The study also seeks to further the understanding of existing literature and their explorations of how digitalization influences the work procedures, job assignments, and competencies of accounting consultants' and their companies. In addition, data gathered during this study will evaluate any challenges highlighted by digitalization within the accounting profession. The study will utilize qualitative research methods by analysis of 14 semi-structured interviews. The participants of the interviews include accounting consultants from various agencies in Sweden. Empirically gathered material will be compared to institutional theory and legitimacy theory along with previous research to reach a conclusion. The study concludes that digitalization has resulted in various opportunities and challenges linked to accounting consultants' work procedures, job assignments, competencies, and operations. A suggestion for further research includes studying the change digitalization has had on the accounting consultant's professional role over a period of time. This study is written in Swedish.

Talent Management (TM) is of growing interest within academia and in the strategic HRM literature in particular. Despite many attempts to study TM from different perspectives, it remains an ambiguous and elusive concept that is difficult to define and hence challenging to explore and address. Studies on TM are based within Western contexts and therefore it is questionable whether TM models and theories are transferable to other nations and contexts. This research examines the nature of TM in the Middle Eastern context of Oman, from the perspective of Institutional Theory. Through a qualitative, multiple case-study approach, data was collected from four banking and petroleum-sector organisations through semi-structured interviews. The findings suggest that the different influences of institutional pressures (e.g. nationalisation, competition, organisational characteristics) have significantly shaped TM in these organisations. The findings show that TM effectiveness and sustainability depends upon a range of factors including: generational differences, employee expectations, the role of expatriates and national culture. Thus, TM and its approach has to be understood and framed within the context of institutions which interact with organisational characteristics; this shapes the way in which the organisations define their TM approach in order to seek legitimacy, business continuity and effectiveness. / Ministry of Manpower (Singapore)

Companies face strategic trade-offs and contractual challenges in collaborative and competitive settings within the framework of institutional theory. Institutional theory focuses on the influence of formal and informal rules and norms that shape organizational behavior. This dissertation encompasses three distinct domains: co-creation in a multi-vendor setting, luxury e-commerce, and social media marketing. Drawing from the lens of institutional theory, the research explores how collaboration, competition, and isomorphism influence decision-making and outcomes in these domains. Each domain presents unique business problems, which are formulated into research questions, supported by relevant theories and literature, and addressed through analytical or empirical models. The findings from each chapter provide valuable managerial insights. In the first chapter, the focus is on collaborative value co-creation. The growing complexity of consulting, new product development, and information technology projects has led firms to increasingly adopt the strategy of collaborative value co-creation with their vendors. By analyzing the strategic interactions among a client, a primary vendor, and a potential secondary vendor, the research uncovers the trade-offs and dynamics that arise in these complex co-creation environments. Building on institutional theory, the study highlights how collaborative relationships in co-creation differ from traditional sourcing models. It reveals that the inclusion of a secondary vendor, even with lower efficiency, can be strategically beneficial for the client in certain scenarios. Conversely, there are situations where involving a more efficient second vendor may not be advantageous. These findings shed light on the institutional factors influencing decisions in collaborative environments. In the second chapter, I investigate the realm of luxury e-commerce and explore the pricing strategies adopted by luxury brands on multi-brand platforms. The study investigates the competition dynamics between luxury brands and e-commerce platforms.It addresses the optimal pricing strategies for luxury brands and examines whether allowing platform discounts aligns with institutional pressures. Luxury brands face a difficult trade-off between offering online discounts and maintaining their high-end brand image, which is often associated with price consistency across channels. On the other hand, e-commerce platforms struggle to assert control over pricing, which affects their ability to thrive in the market. Contrary to conventional wisdom, the research demonstrates that participating in platform discounts can be a viable strategy for luxury brands, even for high-valued products. Moreover, the analysis reveals the potential for pricing coordination across different channels. By considering market conditions and customer preferences, the study identifies factors that impact decision-making and profitability, contributing to the understanding of institutional influences in luxury e-commerce. In the third chapter, the research explores social media marketing in the context of the luxury fashion industry, focusing on the influence of isomorphism between competing brands. Grounded in institutional theory, the study employs machine learning techniques to analyze data from the social media platform of two prominent luxury brands. By examining content features and engagement rates, the research investigates the existence of isomorphic behavior among competing brands. The findings highlight similarities in content structures, approaches, and messaging strategies, indicative of isomorphism. However, the study also emphasizes the importance of differentiation in content strategy to create unique and distinctive brand identities. These insights offer valuable implications for firms seeking to enhance their social media marketing strategies within the institutional context. Overall, this dissertation integrates the perspectives of institutional theory across three interconnected chapters. By examining collaboration, competition, and isomorphism in co-creation, luxury e-commerce, and social media marketing, my research provides a comprehensive understanding of how institutional factors shape decision-making and outcomes in these domains. The findings contribute to the existing literature on institutional theory, offering practical insights for managers in navigating the complexities of collaborative and competitive environments, while aligning with prevailing institutional pressures. Additionally, the research opens avenues for future exploration into the interplay between institutions and strategic decision-making in various business contexts. / Business Administration/Marketing

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<p>Over the past few decades, issues of school violence and crime have received international attention. High profile events, such as the Columbine or Virginia Tech school shootings, have led schools and boards of education world-wide to create and implement numerous policies and procedures in an attempt to keep students safe. However, data on school violence trends demonstrate a far more equivocal situation. School violence trends demonstrate stability over time at low levels of actual violence. In this dissertation, I attempt to account for the gap between the high number of school responses and the relatively low and stable trends in the prevalence of school crime and violence. Three main hypotheses, stemming from the culture of fear, institutional theory, and confirmatory bias, account for this gap. The culture of fear hypotheses suggests that the gap has been created by widespread fear that is pervasive, decoupled from the ecology of school crime and violence, and generated widely by the mass media. Although this is a cultural theory, institutional theory takes an organizational approach to account for this gap. Institutional theory suggests that the gap has been created by institutional processes of schools seeking legitimacy and reflecting how centralized hierarchies respond to the institutional environment, where fear takes a more loosely coupled form, and can be sensitive to the ecological variation of school crime and violence. The third hypothesis is a cognitive one, and suggests that confirmatory bias processes are the mechanisms by which scattered and sporadic acts of school violence receive large scale exposure, and therefore not only are able to generate cultures of fear, but also serve to legitimate policy. These three hypotheses are tested using a mixed-methods approach, including 66 interviews with key-players associated with schools (students, teachers, administrators, and parents), descriptive analyses of existing survey data (e.g., National statistics; Safe Schools Survey), and a content analysis of the media’s presentation of issues surrounding school crime and violence. This mixed methods approach provides a unique and holistic approach to test these hypotheses, asking several different research questions of various levels of analysis (from the individual to the community). Explaining the gap between school violence trends and school responses provides a unique contribution to the literature: it furthers our understanding of the complexities associated with school safety; it operationalizes and tests the culture of fear theory which, to date, has not been accomplished, and; it utilizes institutional theory and confirmatory bias in new ways, by applying them to issues of school safety.</p> / Doctor of Philosophy (PhD)

Esports, or competitive video gaming competitions, have grown in popularity to have millions of global fans, spectators, and participants. Sport organizations, including leagues and teams, are increasingly affiliating, or dovetailing, with esports organizations. Although the meteoric rise of esports presents sport organizations with growth opportunities to connect with these markets, esports remain shrouded in uncertainty, stigma, and stereotypes that impede the convergence of industries. The growing affiliation between these two industries allows researchers to gain insight into the strategic actions of sport organizations despite the institutional constraints that influence their behavior. This dissertation includes three essays that address—with respect to esports—the (1) strategic resources and core competencies of sport organizations; (2) sensemaking of actors within sport organizations; and (3) institutional creation strategies within heavily regulated fields. Essay one consists of an explanatory, qualitative study of professional sport teams diversifying into the esports industry. As sport organizations mature, they will need to seek growth opportunities beyond their core industry and compete with formally tangentially related firms. The nascent esports industry has been embraced by sport organizations (e.g., leagues, teams), many of whom use existing resources and best practices from traditional sport to manage their esports property. This trend provides a salient context to identify how sport organizations are using their resources in a new marketspace and what they can provide to non-sport organizations. Guided by strategic management perspectives of the resource-based view (RBV), knowledge-based view (KBV), and resource orchestration (RO), the purpose of essay one is to examine how sport organizations leverage their core competencies to create a sustainable competitive advantage. The findings support the hypothesis that the existing resources of sport organizations such as physical venues and existing departments (e.g., legal, marketing, sales departments) are used to support sport organizations operations in the esports industry. Moreover, the findings identify that the tacit knowledge embedded in the human capital of sport organizations is a salient resource that helps them generate a competitive advantage against non-sport organizations. While tacit knowledge is a driver of competitive advantage, it is the supporting structures and departments that allows sport organizations to use this knowledge efficiently and effectively. Thus, by operating at the intersection of sport, entertainment, and media, sport organizations are increasingly competing with formally tangentially related firms, and can use their embedded resources and structure when competing with these firms. Essay two focuses on the integration of esports by a first-mover sport organization. Essay two employs an exploratory case study of the Philadelphia 76ers of the National Basketball League (NBA) and their integration of an esports team. The 76ers were the first North American professional sports organization to purchase and integrate an esports team. Novel technologies and practices, such as esports, are surrounded by uncertainty and are generally met with resistance (Huber, 1990) with their integration contingent upon internal and external constituent support. Actors, individuals within the 76ers, had to position and garner support for esports, which are representative of the novel practices and technologies influencing the way sport organizations are managed. In essay two an institutional creation work perspective is linked with sensemaking and related constructs to examine how actors within the 76ers helped create and give meaning—sensemaking—to esports. The findings of essay two support how actors within the 76ers were able to foster a progressive culture to create a shared understanding of esports and use this understanding to influence the sensemaking of others—sensegiving. In particular, the 76ers linked the managerial components of operating a sports team to operating an esports team. Yet the 76ers were deliberate in their approach, limiting cross-promotions between the fanbases of the 76ers and their esports team. By connecting institutional creation work with sensemaking, essay two contributes to how actors can proactively take actions to garner constituent support. Moreover, the findings of essay two support that sensemaking is a critical antecedent of sensegiving, as a shared understanding within an organization is a necessary prerequisite to influence the sensemaking of others (i.e., sensegiving). Essay two provides actors within the field of sport integrating novel practices and activities (e.g., augmented and virtual reality, in-game sports betting, wearable fitness devices, mediated sports consumption) strategies to proactively garner support for their integration. Essay two focuses on the integration of esports by professional sport organizations. Essay three utilizes an exploratory qualitative approach to identify the institutional creation strategies associated with integrating collegiate esports programs within the heavily regulated field of U.S. collegiate athletics. The findings of essay three support how actors need to go beyond creating a shared understanding to integrate novel activities. Actors must also influence the cognitive schema of other actors to facilitate the integration of novel practices and activities. Specifically, they can build on the concept of sportification (Heere, 2018) to both communicate and present esports in a manner consistent with traditional sports, using the concept of sport as a legitimizing agent. Collectively, the three essays support how sport organizations can seize growth opportunities with respect to their institutional environment. Sport organizations must recognize their institutional confines, but also can be strategic in their actions by focusing on their financial performance and sustainability in lieu of their constraints. This research contributes to a deeper understanding regarding how the institutional and strategic concerns of sport organizations influence their efficient and effective management. The research lays a foundation for a stream of future research on the strategic growth and long-term viability of sport organizations both within and beyond the esports industry. / Tourism and Sport