The adoption of artificial intelligence (AI) in the European Union (EU) banking sector for cybersecurity purposes presents a complex interplay of promise and challenge. This study employs a qualitative narrative review to investigate how institutional pressures, including regulatory requirements, industry norms, and the pursuit of legitimacy, shape banks' decisions to integrate AI. Analyzing both academic and grey literature, this study reveals how these institutional forces influence banks' decision-making, highlighting the tension between the potential for enhanced security through AI and the need to mitigate risks, address ethical concerns, and maintain public trust. Ultimately, this research contributes to a deeper understanding of the complex institutional dynamics that shape AI adoption in the highly regulated context of EU banking. / Tillämpningen av artificiell intelligens (AI) inom EU:s banksektor för cybersäkerhet innebär en komplex balansgång mellan möjligheter och risker. Denna kvalitativa narrativa litteraturstudie undersöker hur institutionella faktorer – regleringar, branschnormer och strävan efter legitimitet – påverkar bankernas beslut att implementera AI. Genom att analysera både akademisk forskning och branschrapporter belyser studien hur dessa faktorer formar bankernas strategier och beslutsprocesser kring AI. Studien lyfter fram spänningen mellan potentialen för ökad säkerhet genom AI och behovet av att hantera risker, etiska överväganden och upprätthålla förtroendet hos allmänheten. Genom att granska den komplexa institutionella dynamiken som präglar AI-adoption inom den hårt reglerade europeiska banksektorn bidrar denna forskning till en fördjupad förståelse för de utmaningar och möjligheter som AI innebär för cybersäkerheten i denna bransch.

Whistleblowing är någonting som i dagsläget blir allt mer känt. Edward Snowden och Wikileaks är det första som kommer till tanken när whistleblowing nämns. I den ekonomiska världen förekommer även Enron som en whistleblowing skandal, som många känner till då det är den största företagsskandal som inträffat under modern tid. Whistleblowing definieras som ett verktyg som ska motverka oegentligheter och börjar införskaffas av fler företag. Medan föregående studier undersöker vad som rapporteras, men också vilka individer som blåser i pipan, förekommer det inte någon studie om hur arbetet med whistleblowing faktiskt ser ut i företagen. Därför finns ett intresse att undersöka hur de anställda, de som faktiskt blåser i pipan, uppfattar arbetet med whistleblowing samt vad det leder till. Syftet med studien är att undersöka hur arbetet med whistleblowing uppfattas ur en anställds perspektiv, jämföra detta med andra anställda men även chefers uppfattning. Med denna kunskap syftar vi sedan till att fastställa vad det leder till och utifrån teoretiska begrepp kunna ge en insikt i hur arbetet med whistleblowing faktiskt ser ut i ett företag. Undersökningen sker via en abduktiv ansats där teorier om moral, institutionell samt förväntanskap används som hjälp vid tolkning av empirin. En hermeneutisk forskningsfilosofi används och en kvalitativ metod där intervjuer utförts på ett företag. Fem intervjuer som omfattar anställda på olika avdelningar i företaget, vilket ska ge olika perspektiv och uppfattningar så att bästa möjliga svar på forskningsfrågan kan ges samt att syftet kan fastställas. Uppsatsen fastställer att samtliga respondenter uppfattar arbetet med whistleblowing ur ett moraliskt perspektiv. Genom expectancy theory förekommer det dock brister i kunskap om hur whistleblowing faktiskt går till bland de anställda och denna brist bidrar till att många inte vill, eller kommer att använda sig av systemet. Detta gör att whistleblowing blir väldigt institutionellt i organisationen. Det betyder att det endast finns där för att det måste, utan att egentligen användas. Slutligen visar det sig att det finns effekter i form av fördelar och nackdelar, men att det i slutändan lönar sig att arbeta med whistleblowing inom organisationen. / Whistleblowing is currently becoming a more known subject. Edward Snowden and Wikileaks are famous in whistleblowing situations. In the economical world, another famous scandal concerning whistleblowing is Enron. It is the biggest corporate scandal in modern time. The definition of whistleblowing is to prevent misconduct/illegal activities and more companies are starting to implement whistleblowing-systems. While previous studies have investigated matters of whistleblowing and actual whistleblowers, there is no research about how whistleblowing actually exists and is perceived within organizations. Therefore we find an interest in investigating how employees perceive the work of whistleblowing, and what it could lead to. The purpose of this study is to examine how employees perceive the work of whistleblowing and then compare it to other employees and also managers. With help from different theories, a clearer insight can be provided in how the work with whistleblowing actually is perceived within an organization. The research approach is of abductive form, where theories about moral, institutional and expectancy are used as help to interpret the empirical data. A hermeneutic research philosophy is used and a qualitative method with interviews. Five different individuals are interviewed and everyone works in different departments of the company, which should give a wider span of perspectives and perceptions, thus a richer data. From this, a more accurate answer can be provided for the research question and also fulfill the purpose of this study. The conclusions are that the respondents perceive the work with whistleblowing from a moral standpoint. However, flaws are found through expectancy theory in the absence of knowledge about how whistleblowing actually works within the organization. This contributes to the fact that employees does not want and will not use the whistleblowing-system. From these factors whistleblowing becomes more of an institutional tool and is rarely used, however it exists because it has to. Lastly there are effects such as advantages and disadvantages. In the end it proves to be useful to work with whistleblowing within an organization.

ICT development and deployment and supporting policies take place within a fiercely contested globalised political economy. For organisations there is a pervasiveness of change processes, often externally imposed, which are rising with these globalising effects. This not only implies that the context in which organisations are situated is continuously changing, but also that the nature of the organisation itself is subject to change (Van Tonder, 2004). However, the external influences imposed on an organisation are often heterogeneous and make the management of adapting to the external environment extremely complex. This thesis explores such an externally imposed change on an organisation around the implementation of a contentious national policy. This entails not only dealing with the more usual dimensions of change in an organisation, but also the implications of the national debate and contentions around the national policy playing out in the local setting of the organisation. In this thesis the change explored is within a government department from a proprietary Enterprise Content Management (ECM) system to an open source ECM system. An interpretative approach was followed, using a longitudinal case study. Two main aspects of this change process are explored. The first is the impact of the national open source policy on government departments - an externally imposed change of mission, vision and values. The second is how internally the government department changed its internal work processes and information systems to comply with that policy. These two aspects are intertwined. Alignment of the organisation mission, values and objectives, with the proposed technological innovation and change management models emerges as a necessary condition for managing change. However, what emerged as a more challenging issue was whether internal organisational changes can be aligned with contentious national policy imperatives. Three theoretical lenses are used to explore this contentious issue: the HEM model of Du Plooy’s (1998); the improvisational change management model of Orlikowski and Hofman (1997); and institutional theory as it applies to Information Systems. The improvisational change model of Orlikowski and Hofman (1997) in combination with Du Plooy’s (1998) HEM model, was used to understand the change process unfolding in the implementation of an OS ECM system in a Government department in SA. The result of this application is some practical recommendations for government officials on future OS implementations, as well as a theoretical add-on to extend the change management model applied. The researcher found that models can increase our understanding and reveal how one can ‘cultivate’ the human environment within which technology is to be implemented. However, the process of developing an understanding of how national policy was developed and the rationale for it was also found to be important, as is developing an understanding of the rationale of this particular department for choosing to implement the OS ECM system. By adding to, or expanding on Orlikowski and Hoffman’s (1997) model to include a fourth element, indicating the external forces in the environment, such as government regulations; government policy; and the debate on global and national FOSS versus PS, highlights the need for this external alignment as well as prevents the focus on internal alignment only. Institutional theory was consequently applied in an attempt to unpack the organisational and change management dimensions of the change model, aiming at understanding the institutional forces which legitimates or contradicts the technical/rational ideas and actions of the change. The findings were threefold. Firstly, the role played by IS as an institutional process in and of itself and the way in which this could have affected the implementation of the new OS ECM system was discussed, pointing to the possibility that the new system was not necessarily being implemented to streamline the work practices, but rather due to its institutional status of being a ‘rational myth’; something which had to be done as ‘it’s just the right thing to do.” Secondly, OSS and PS were argued to be different ‘types’ of institutions. Using the institutional pillars it was argued that OSS and PS were driven by different institutional forces, with PS leaning towards the regulative pillar and OSS being more in line with the normative pillar. These two institutions were found to mainly differ with regard to their basis of compliance and the logic behind them. The insights offered by this argument revealed that when changing from OSS to PS, it would be very valuable to recognise that OSS and PS are two different ‘types’ of institutions, and to not only understand that the new system could therefore change the organisational processes when it is implemented, but to also acknowledge the change which will take place within the IS/IT institution itself – moving from the regulative to the normative. The change should thus be understood both within the two different IS innovations themselves, and in how these two innovations interact. Lastly, the research in this thesis went beyond the technical/rational actions of the stakeholders, and included an in depth analysis of the institutional forces at play in the broader social context of the Government department. It explained the institutions which were at play on the international, national and organisational levels, pointing out which of these forces worked in favour of or against the technical/rational actions, and in the process contributed to the unexpected outcome of the new OS ECM implementation process. / Thesis (PhD-- University of Pretoria, 2014 / Informatics / unrestricted

Title: IFRS 15- The new revenue recognition standard from contracts with customers.   Level: Student thesis, final assignment for Bachelor Degree in Business Administration    Author: Piran Batte and Zagros Isik   Supervisor: Jean-Claude Mutiganda and Pär Vilhelmson   Date: 2021 – June    Aim: The study aims to examine how listed companies in Sweden are affected by institutional pressures in the implementation of IFRS 15 and what organizational changes the revenue standard entails.    Method: The study examines listed companies in the construction and real estate industry in the Swedish market that have implemented IFRS 15 in their revenue recognition. The study is characterized by a qualitative research approach that produced data through semi-structured interviews and literary sources which were then analyzed via coding and thematic analyzes presented in tabular form.   Result & Conclusions: The results presented in the study show that the examined companies are affected by the isomorphic factors arising from the new institutional theory in the adoption and transition to IFRS 15. The companies are strongly influenced by a mandatory isomorphism as they are listed and are thus legally obliged to comply with IFRS standards. The companies are also characterized by an imitating isomorphism in the form of cooperation with competing companies because of uncertainty regarding the handling of the new standard. A normative isomorphism has been of a lesser degree. The results show no significant changes in the company's internal operations around their internal controls, IT systems and contract design, however, these have been permeated by high workload in the early phase of the implementation process of the standard. All companies felt an overestimated effect of the standard on its internal operations.    Contribution of the thesis: The study fills the existing gap around research on IFRS 15 and its impact on listed companies that are in the Swedish market. The study contributes to the new institutional theory by showing how companies experience pressure from society and norm-setting bodies. The theoretical contribution shows that mandatory and mimicking isomorphism has affected companies in the implementation of IFRS 15. Compliance with laws and advice as well as taking inspiration and collaborating with other companies have been demonstrated. The practical contribution is that companies tend to act under pressure from the environment in the goal of achieving legitimacy.   Suggestions for future research: As the companies examined in this study have been in the construction and real estate industry, a proposal for future research may be to study other listed companies that have adopted IFRS 15 as a revenue standard.    Key words: IFRS 15, Organizational Change, Implementation, New Institutional Theory, IASB, Internal Controls, IT Systems, Contract Design and Work Tasks. / Titel: IFRS 15 – Den nya intäktsstandarden för avtal med kunder   Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi    Författare: Piran Batte och Zagros Isik   Handledare: Jean-Claude Mutiganda och Pär Vilhelmson    Datum: 2021 – Juni    Syfte: Studien syftar till att undersöka hur börsnoterade företag i Sverige påverkas av institutionella påtryckningar vid implementeringen av IFRS 15 samt vilka organisationsförändringar intäktsstandarden medför.   Metod: Studien undersöker börsnoterade företag inom bygg -och fastighetsbranschen på den svenska marknaden som implementerat IFRS 15 i sin intäktsredovisning. Studien präglas av en kvalitativ forskningsansats som samlat in data genom semistrukturerade intervjuer och litterära källor som sedan analyserats via kodningar och tematiska analyser som presenterats i tabellform. Urvalet består av tio respondenter    Resultat & slutsats: Resultaten som framställs i studien visar att de undersökta företagen påverkas av de isomorfa faktorerna som härrör den ny institutionella teorin vid antagandet och övergången till IFRS 15. Företagen påverkas starkt av en tvingande isomorfism då dessa är börsnoterade och är således lagenligt skyldiga att följa IFRS-regelverken. Företagen präglas även av en härmande isomorfism i form av samarbete med konkurrerande företag till följd av ovisshet kring hanteringen av den nya standarden. En normativ isomorfism har varit av mindre grad. Resultatet visar inga påtagliga förändringar på företagens interna verksamhet kring dess interna kontroller, IT-system och kontraktsutformning dock har dessa genomsyrats av en hög arbetsbörda vid en tidig fas av implementeringsprocessen av standarden. Samtliga företag kände en överskattad effekt av standarden på dess interna verksamheter.    Examensarbetets bidrag: Studien fyller det existerande gapet kring forskning om IFRS 15 och dess påverkan på börsnoterade företag som befinner sig på den svenska marknaden. Studien bidrar till den ny institutionella teorin genom att visa hur företag påverkas av påtryckningar från samhället och normgivningsorgan. Det teoretiska bidraget visar att tvingande och härmande isomorfism har påverkat företag i implementeringen av IFRS 15. Att följa lagar och rådgivning samt att ta inspiration och samarbeta med andra företag har påvisats. Det praktiska bidraget är att företagen tenderar att agera under press från omgivningen i mål om att uppnå legitimitet.    Förslag till fortsatt forskning: Då företagen som undersökts i denna studie befunnit sig inom bygg -och fastighetsbranschen kan ett förslag till framtida forskning vara att studera andra branscher ute på börsen som antagit IFRS 15 som intäktsstandard.    Nyckelord: IFRS 15, Organisationsförändring, Implementering, New institutional theory, IASB, Interna kontroller, IT-system, Kontraktsutformning och Arbetsuppgifter

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation. The empirical data was retrieved by semi-structured interviews with representatives from Växjö municipality and the suppliers. Empirical data was also retrieved from documents concerning the procurements and the evaluation process present in this study. The empirical data was analyzed on the basis of the neo-institutional theory and previous research that explain the implementation and use of evaluations. The result shows that evaluations are used as audit to control the suppliers and occur at three different levels in the municipality. The result also shows that the context and legitimacy of an organization affects the implementation and use of the evaluations. The result has made us question the use of evaluation at the overall level in view of the political debate at this level. The source of our doubts lies in that there are ideological differences in how politicians value procurement that may influence the use of evaluation. The ways the municipality implements and uses evaluations appear to be institutionalized.

In recent years, institutional theorists have been increasingly interested in institutional change, seeking to understand the contextual factors and agents responsible for alterations to existing institutional arrangements. Institutional theory’s historical focus on isomorphism has made it challenging to account for actors’ motivations to pursue change projects. It is generally believed, though, that agents are mobilized through exposure to multiple institutional logics. Recently, scholars have begun to recognize that competition among multiple logics may not quickly produce a ‘winning logic’; rather, such logics may co-exist for prolonged periods in a context of ‘institutional complexity’. The turn toward institutional complexity reveals that preoccupation with the ‘paradox of embedded agency’ has left the development of change projects themselves under-theorized: What happens when organizational actors must interpret puzzling institutional contexts and generate alternatives? In seeking to understand organizational actors’ efforts to cope with conflicting logics in a context of scientific uncertainty, this study aligns with this growing interest in institutional complexity. Drawing on concepts from sensemaking theory, this research illuminates how actors with divergent interests, enacting their organizational roles, cope with competing logics and interact around a change project that emerges as a result of their efforts at coping. It thus contributes to institutionalist understandings of institutional complexity and change and adds to an emerging body of research linking institutional theory and sensemaking. The empirical setting for this single-case study is the ‘sustainable seafood’ discourse that began in the early 1990s when the cod collapsed off North America’s eastern seaboard. Prolonged scientific uncertainty regarding the collapse made generation of preferred alternatives problematic; this resulted in lengthy sensemaking efforts by multiple stakeholder groups, drawing on different institutional logics to produce divergent and competing interpretations and action scripts. Tracing the evolution of this discourse through documents, observations, and interviews empirically reveals processes of interrelated sensemaking, and further, exposes sensegivers as bricoleurs who use institutional elements creatively to affect the sensemaking of others.

Titel: Faktorer som kan påverka företags val mellan K2 och K3 Författare: Angelica Höglund och Julia Wiman Handledare: Klas Sundberg Bakgrund och problem: Det nya K-regelverket som infördes 1 januari 2014 innebär att mindre onoterade företag idag har valmöjligheten att välja mellan regelverken K2 och K3. För dessa mindre företag är valet av regelverk viktigt då det kommer att påverka företagets räkenskaper. Syfte: Syftet med studien är att studera fördelningen av K2 och K3 för mindre onoterade företag inom två olika branscher, dessa är byggbranschen och juridik,- ekonomi- och konsultbranschen, samt vilka faktorer som kan påverka valet av regelverk. Teori: Studien bygger på två teorier, dessa är positive accounting theory och institutionell teori. Metod: I studien används en kvantitativ forskningsmetod där årsredovisningar har granskats och sammanställts, samt en kvalitativ metod som bygger på fyra semistrukturerade intervjuer där de identifierade faktorerna analyserats utifrån en analysmodell. Resultat och slutsats: Utifrån det empiriska materialet identifierades sju faktorer, dessa var leasing, företagets storlek, rättvisande bild, revisorns påverkan, komponentavskrivning, kostnad/nytta och koncernredovisning. Ovanstående faktorer har kategoriserats och analyserats utifrån PAT och institutionell teori. Förslag till vidare forskning: Ett förslag vore att forska vidare på de identifierade faktorerna för att undersöka i hur stor utsträckning de påverkar företagens beslut. En intressant studie hade även varit att genomföra en fallstudie som utgår från att upprätta en årsredovisning utifrån både K2 och K3 för att studera de skillnader som kan uppkomma. / Title: Factors that may affect the company's choice between K2 and K3 Author: Angelica Höglund and Julia Wiman Advisor: Klas Sundberg Background and problem: The new K- regulations were introduced 1th of January 2014 and means that small unlisted companies today have the option to choose between the regulations K2 and K3. For these smaller companies is the choice of the regulatory framework important because it will affect the company's accounts. Purpose: The purpose of the study is to study the distribution of K2 and K3 for small unlisted companies in two different industries, these are the construction industry and law - financial and consulting industry, and the factors that may influence the choice of rules. Theory: The study is based on two theories, these are positive accounting theory and institutional theory. Method: The study used a quantitative research method in which the financial statements have been reviewed and compiled, as well as a qualitative methodology based on four semistructured interviews in which the identified factors analyzed from an analytical model. Results and conclusion: Based on the empirical material seven factors were identified, these were leasing, company size, true and fair view, the auditors influence, component depreciation, cost/benefit and accounting for corporate groups. The above factors have been categorized and analyzed based on the PAT and institutional theory. Suggestions for further research: One suggestion would be to further research on the identified factors to consider to what extent they influence corporate decisions. An interesting study had also been carrying out a case study based on the preparation of annual accounts on the basis of both K2 and K3 to study the differences that may arise

<p>In society today large corporations are striving to regain the trust, which has been lost dur-ing the many accounting scandals that occurred lately. As a response to minimize the con-flicts countries have introduced codes of corporate governance. It is common knowledge that a company’s stakeholders and shareholders have different knowledge and interest in the company and the annual report is the agent’s main communication channel towards the principals. The Swedish code of corporate governance was implemented in July 2005 in an attempt to reduce the information gap between the managers of the company and the own-ers.</p><p>The purpose of this thesis is to examine if and how the Swedish code of corporate govern-ance has affected the content in annual reports in Sweden. We will evaluate and explain why listed companies have changed the information provided in their annual reports from the year 2001 prior to the codes existence, during the code’s implementation in year 2005, and after the implementation in 2006.</p><p>A deductive method created our research model, which was used as a tool to gather the empirical findings. Agency Theory, Institutional Theory and the Swedish code constitute the foundation for our evaluation of 65 companies’ annual reports from three individual years. Once our research model was created, an explorative and inductive method was used analyse and interpret the empirical findings.</p><p>Our conclusion is that corporate governance information in annual reports has increased, and the implementation of the Swedish code of corporate governance has affected the in-formation provided to the shareholders. Between 2001 and 2005 a rapid growth in infor-mation can be view, while only minor improvement can be found between 2005 and 2006. The Swedish code has been successful in its implementation as stakeholders and share-holders have received more information from the annual reports. However, we are ques-tioning the Swedish code for its extensive dimensions. Some areas of the Swedish code are provided with sufficient guidelines, while others would bring with it improved information to the shareholders by more detailed instructions. Many of the investigated companies have had their corporate governance information reviewed by an external auditor in 2005 and it is unexpected to see that this has been excluded in 2006. The examined companies provide information regarding many of the Swedish code’s rules, but we found the information re-lated to internal control, managing director and attendance at the general meeting insuffi-cient.</p>

Changes in the workplace have led to new ways of organizing and structuring organizations. Organizations’ desire to increase competitiveness, efficiency and flexibility has resulted in new conditions in the field of human resources. The new conditions have also created new roles and changing responsibilities for those working within human resources. The purpose of this study was to investigate how the implementation of Ulrich's model for HR transformation can impact on the human resource departments managerial support to first-line managers in the municipality of Uppsala. Today the municipality of Uppsala organizes its human resources based on the Ulrich's model, which divides the work into the units service center, the expert unit and business partners. The study is based on eight interviews with employees in the department of human resources, first-line managers and human resource managers within the organization. Their experiences of the new organizational model were examined. The study indicates that the managerial support generally is perceived as functioning adequately. The implementation of Ulrich's model, however, appears to have led to decreased knowledge about the activities in the sub-units of the overall organization when the human resource department is centralized. The reorganization also seems to have led to a lack of clarity regarding who is responsible for human resource issues. Raised uncertainties seem to have created subjective interpretations regarding who is responsible for what. The study illustrates, firstly, experiences of the employees of the human resource department of providing management support, and secondly first-line managers' experiences of the support.

Pension capital is the single largest block of capital in the global domain of finance and a transformative social force. However, the studies on pension fund capitalism have been geographically limited. Although vast pools of pension capital have been generated outside the Anglo-American institutional environments, we still have little knowledge on the social construction of pension fund capitalism outside that context. The purpose of the study is to develop theoretical-methodological tools for studying the institutional differences in pension fund investments with habitual institutionalist theory at the level of organisation fields, and to apply these tools in an empirical case study that has theoretical relevance concerning the recent financialisation of European pension provision. The case study is focussed on the field of Finnish pension insurance companies that execute the nationally mandatory partly funded TyEL pension scheme. The case study includes a single case analysis at the organisation field level with embedded case analyses on the investment processes in two companies. The study is based on multiple sources of textual and interview data gathered and analysed with content analysis. It is argued that the institutional life of Finnish pension insurance company investments illustrates divergence from the Anglo-American pension fund capitalism and has reinforced elastic institutional solutions especially in domains of governance and regulation even under Europe-wide financialisation pressures. The Finnish case shows that there are alternative institutional solutions for various domains of pension fund capitalism, but the strong Europe-wide trends have all characterised recent institutional change in the TyEL field as well. It is concluded that although the European shift towards pension fund capitalism with the generation of increasingly independent portfolio investors with increasingly principle-based regulation and risk-based supervision has not necessarily implied strong institutional convergence, the European pension investors are likely to share a number of common questions in the future.