This is a dissertation on organization in Swedish ice hockey based on four articles. The purpose of the thesis is to contribute knowledge on the direction, management and practice of sport using Swedish elite ice hockey as an example. Knowledge is created by examining four separate but mutually contingent aspects of organizations. Article I contributes to the overall purpose with knowledge on the professionalization of Swedish ice hockey, the reasons behind and the consequences of it. Focusing on the timeframe 1967-2000 the article highlights how norms, values and ideals changed over time and contributed to a change from ice hockey as an amateur sport based on idealistic motives and volunteer efforts to a professional sport based on entertainment and commercial forces. Article II contributes knowledge on the structural organization of Swedish elite ice hockey clubs and contributing factors. The article compares eleven elite ice hockey clubs and shows how they vary in relation to each other from low to high specialization, standardization and centralization but also how they present many similar characteristics such as organizational form, subsidiary businesses, cooperation with farm clubs and upper secondary schools, types of employments and division of workload. Article III contributes with knowledge on how organizational structures are experienced by individuals working or volunteering in the clubs. Comparing experiences in two structurally different clubs, the article shows how more developed structures are experienced more positively than less developed structures are. However, both groups agree that more developed structures are desirable and they also have similar opinions on issues concerning formal education and training, the elite program vs. the youth program, strategic vs. operative tasks and personal freedom. Article IV contributes knowledge on how experiences of mentioned structures are affected by remuneration, authority and centrality. Exploring four positions differing from each other with regard to hierarchical position, distance to the club’s core activities and payment, the article shows that individual experiences of organizational structure vary depending on where in the club the individual works. This variation is shown to result in tensions between the different positions. The knowledge offered in the thesis is based on three data collections. Data have been gathered from official and unofficial documentation from and on the Swedish sports confederation, the Swedish ice hockey association and 11 clubs represented in the highest division 2000/2001, and from individuals working or volunteering in these clubs as board members, general managers, marketing assistants, coaches, volunteers in the youth programs and arena personnel. The studies are carried out within an institutional theory framework and the analysis of the results taken together shows how the structures in elite ice hockey clubs are affected by surrounding environment and societal environments. Norms and ideals concerning legitimate ways of organizing are mediated by authorities, educational establishments, trade organizations and successful models in neighbouring industries. These norms and ideals have changed as new actors such as television networks, commercial sponsors and employed staff have entered ice hockey and as the roles of the government, the associations, the coaches and the players have changed. These ongoing changes are combining to a new context and new circumstances for the direction, management and practice of Swedish ice hockey.

Private organizations are facing organizational field pressures which need to be addressed from an economic and ethical point of view in order to be sustainable in the long term. The present research study analyzes the role of the Pharmaceutical Industry as a provider of a social good and its responsibility towards its organizational field and stakeholder network. On the one hand it is argued that the mentioned industry should be profitable in order to make investments in research and development; while on the other hand, the industry must demonstrate engagement in the social sphere because of the good it commercializes, human health care. The Role of Organizational Policies, Codes and Structure will also be studied in order to deepen the understanding of the organization strategy towards Corporate Responsibility Practices. This research project presents a case study of AstraZeneca Sweden Corporate Responsibility practices. In this study an Analytical Framework is developed based on institutional theory, the stakeholders' model, deliberative democracy model and business ethics. The mentioned framework will contribute to the understanding of AstraZeneca's Corporate Responsibility practices. The role of the company towards the demands from the outside world that causes the organization to respond and act will be addressed as well as the role of Policies, Codes and Organizational Structure in the Corporate Responsibility practice of the organization. We argue that the managerial response should be based upon a deliberative engagement method, in which all the interest parties are included in the decision making process. The study is supported by two interviews which were conducted with key actors and extensive secondary data.

Bakgrund: Målstyrning är ett ofta tillämpat verktyg i offentlig verksamhet där övergripande mål uppstår på politisk nivå och sedan bryts ner genom en målhierarki för att fungera på respektive nivå. Målstyrning innebär att mål sätts för en verksamhets delar eller helhet och målens syfte är att berörda aktörer ska arbeta i samma riktning. Målstyrning kräver att mål kontrolleras och därför behöver målen vara mätbara så att en jämförelse av planerade och uträttade mål blir möjlig. Målen kan ha olika betydelse och det bör framgå om de avser resurser, prestationer eller resultat. Problemformulering: Hur förhåller sig chefer på olika nivåer i en offentlig verksamhet till mål inom målstyrning? Syfte: Studien avser att bidra till fördjupad förståelse och kunskap om mål inom målstyrning där avgränsningen är att urskilja hur chefer på olika nivåer förhåller sig till detta styrsystem. Metod: En kvalitativ fallstudie inom socialförvaltningen i en kommun i Skaraborg. Teori: Litteratur och vetenskapliga artiklar om målstyrning och institutionell teori ligger till grund för vår teoretiska referensram. Den teoretiska referensramen har även resulterat i en analysmodell som varit ett stöd för den empiriska analysen. Empiri: Empiriskt material har insamlats genom kvalitativa intervjuer med chefer på olika nivåer i verksamheten. Analys: Empirin har analyserats med stöd av analysmodellen. Vi har analyserat chefer på olika nivåer om deras förhållningssätt till mål inom målstyrning. Slutsats: Vår slutsats är att förhållningssättet till målstyrning bland chefer i verksamhetens olika nivåer är positiv trots att det finns brister med målstyrningen. Den mest framträdande bristen är att mål kan vara svåra att mäta i kvantitativa termer. Detta har utvecklat en förmåga att kunna mäta mål på andra sätt än i kvantitetsmått. Inom målstyrningsarbetet i den här verksamheten är det även viktigt att förhålla sig till de värderingar och normer som finns eftersom målen grundar sig i dessa. / Background: Management by objectives is an often applied tool in the public sector where overall objectives occurs at the political level and is broken down into a hierarchy of objectives to be handled at each level. Management by objectives means that objectives are set for an operating part or whole to that stakeholder should work in the same direction. Management by objectives requires that objectives are controlled and therefore require objectives to be measurable so a comparison of planned and accomplished objectives becomes possible. The objectives can be of different importance and it should for clarity indicate whether they intend resources, achievements or results. Problem: How do the managers at various levels in the public sector relate to objectives in management by objectives? Purpose: The study intends to contribute to a deeper understanding and knowledge of the objectives in management by objectives where the delimitation is to discern why managers relate the way they do to the organization's objectives. Method: A qualitative case study of the social services in a municipal in Skaraborg. Theory: Literature and scientific articles about management by objectives and institutional theory have created our theoretical framework. This theoretical framework has also resulted in an analytical model that has been supporting the empirical analysis. Empiricism: Empirical material was collected through interviews with managers at different levels in the operation. Analysis: Empirical data have been analyzed with the aid of the analysis model. We have analyzed various levels of management about their approach to objectives in management by objectives. Conclusion: Our conclusion is that the approach to management by objectives for managers in all levels of operation, are positive although there are deficiencies with management by objectives. The most prominent deficiency is that objectives can be difficult to measure in quantitative terms. This has developed an ability to measure objectives in other ways than in quantity. In management by objectives in this operation, it is important to relate to the values and norms because the objectives are based on these.

This study investigates the extent and nature of the interaction between the political, institutional andeconomical development in the Swedish railway sector 1920-1980. The work deals with two main issuse,which may be summarized in the following question: has the Swedish railway policy contributed to orcounterbalanced the stagnation of the railways, especially in the post-war period? The basic premise has beenthat the institutional framework from the 19th century, was well adjusted to the requirements in thecontemporary industrialization process. The adaption of the regulations, obligations and economic principlesfrom the inter-war years and henceforth was more problematic. A growing discrepancy between economicconditions and policy goals emerged. Ulis affected the function of the Sate Railways (SJ).The interesting issue is to explain the process of renewal and abandonment of the original institutionalarrangements. There are two distinctive driving forces in this process. Firstly the demand for transport in theeconomy of the society changed. This interacted with the expansion of motorvehicles. Motor vehicles, and lateron civil aviation, have taken over parts of traditional railway transports. Of greater significance though, is thefact that railways have not been able to compete with motorvehicles on a number of growing markets in theeconomy of society. This has been of major importance to the diminishing economic returns and the decliningcompany profitability in the railway sector. The second driving force is to be found in the institutional setting inthe railway sector. The institutional principles and the railway policy gave social and economic responsibilitypriority over business profitability as the managerial strategy for SJ. SJ was used to fulfil regional and generaleconomic policy goals. As a consequence the unprofitable private railways were nationalized to save theregional transport system. To succeed on the competitive transport market in the post-war period it becamenecessary for SJ to act as a profit-seeking company. This created a long period of political struggle inParliament concerning the institutional principles. In order to keep the social economic principles, the monetaryclaims were reduced. Subsidies were given to try to save SJ s profitability as a business company. The mixtureof social and monetary principles from 1960 and onwards, could neither solve the railway's market problems,nor could they keep the regional railway system intact. This failure led to the abandonment of the originalinstitutional framework. In the late 1980 s it was totally replaced. Hie guiding rules for the State Railways arenow concentrated on competition and company profitability. / digitalisering@umu

Diskussionerna om ”granskning” av miljö- och hållbarhetsredovisningar har i Sverige funnits sedan mitten av 1990-talet. Specialistrevisorn Lars-Olle Larsson menar att efterfrågan ökar angående bestyrkta hållbarhetsredovisningar. Detta på grund av de ökade kraven från organisationer som Global Reporting Initiative (GRI), Förenta Nationerna (FN) och Amnesty International. Med andra ord har uppmärksamheten riktas mot såväl företagens samhällsansvar som den enskilda revisorn och revisorsprofessionen. Det finns en pågående forskningsdebatt som grundar sig på struktur kontra bedömning i revisionsprocessen. Vi har valt att använda denna debatt som utgångspunkt i vår uppsats. Eftersom standarder och riktlinjer är en del av en strukturerad arbetsprocess har vi valt att se närmare på vilken påverkan dessa har på revisorns subjektiva bedömningar. Vårt huvudsyfte är att skapa förståelse för hur revisorer uppfattar att deras bedömningar på olika sätt kan påverkas av de olika regler, riktlinjer och standarder som de följer i deras arbete med granskning av hållbarhetsredovisningar. Vi har valt att tillämpa en kvalitativ forskningsstrategi för att få en djupare förståelse av forskningsämnet. Fokus i arbetet kommer att ligga på revisorns subjektiva bedömningar, då subjektivitet är svårt att kvantifiera lämpar sig en kvalitativ ansats bättre för vårt ändamål. Som datainsamlingsmetod har vi valt att göra intervjuer med respondenter som specialiserat sig inom området hållbarhetsredovisning.  Eftersom våra respondenter har sitt säte i Stockholm fanns ingen möjlighet att utföra personliga "face-to-face" intervjuer, därför har vi utfört telefonintervjuer. Det empiriska materialet tyder på att även om våra respondenter söker en hög grad av struktur i deras arbete med hållbarhetsredovisning så är det för att uppnå en känsla av komfort och inte för att utesluta de egna subjektiva bedömningarna. Struktur underlättar helt klart granskningsarbetet och förbättrar kvaliteten på hållbarhetsredovisningen men det går inte att bortse från att de subjektiva bedömningarna ligger till grund för revisorers arbete. / In Sweden, discussions concerning "audit" of environmental and sustainability reports have existed since the mid-1990s. Specialist Auditor Lars-Olle Larsson believes that demand for certified sustainability reports will increase as the demands of organizations such as Global Reporting Initiative (GRI), United Nations (UN), and Amnesty International intensify. In other words, attention has been directed at both the social responsibility of the corporations as well as the individual auditor and the auditor profession. There is a current research debate based on structure and judgement. This debate will be the starting point of our paper. As standards and guidelines are part of a structured work process, we have chosen to look closely at their influence on the auditor's subjective judgement. Our main objective is to create an understanding of how auditors perceive that their judgements can be affected in a variety of ways by regulations, guidelines, and standards used in auditing sustainability reports. To gain a deeper understanding of the research topic, we have chosen to apply a qualitative research approach. Our focus will be the auditor's subjective judgements, and as subjectivity is difficult to quantify, a qualitative approach better suits our purpose. Our method of collecting data will be by conducting phone interviews with respondents based in Stockholm who specialize in sustainability. The empirical material suggests that even if our respondents aim for a high degree of structure in their work with sustainability reports, it is to achieve a sense of comfort as opposed to exclude their own subjective judgements. Structure facilitates inspection, and improves the quality of sustainability reports, but the fact that subjective judgement is underlying the auditors' work cannot be ignored.

Dagens företag verkar i en institutionell miljö där normer om korrekt uppförandecirkulerar och påverkar företags anseende. För att uppfattas som legitim krävs det attföretag inser och anammar de förväntningar som finns på dem. Att jobba med CSR,Corporate Social Responsibility, eller socialt ansvar har kommit att närma sig ettinstitutionellt krav. Men trots att många företag satsat på att jobba med CSR-frågor såsaknas idag riktlinjer och forskning på hur CSR sedan bör kommuniceras för att anseslegitimt och bygga anseende för företaget. Samtidigt har företags engagemang inomsociala medier tagit fart med fördelar som personifiering av företag och möjligheten tillrelationskapande interaktioner.Syftet med denna uppsats är att utröna effekterna av CSR-kommunikation genom socialamedia för företagets anseende och legitimitet. En teoribaserad och explorativlitteraturstudie har utmynnat i en hypotes över CSR-kommunikationens tre viktigastedimensioner; likformighet, unikhet och interaktion. Dessa har sedan testats genomempirisk exemplifiering på de företag som svenska folket rankar som hest hållbara, alltsåhar bäst anseende i hållbarhetsfrågor. / Companies of today cannot be seen as isolated entities. Instead, they work in an institutionalenvironment surrounded by actors creating, editing and circulating norms. The notion of CSR,Corporate Social Responsibility, as one of these norms has been gradually accepted amongbusiness managers. However, something that is not yet clear is how to communicate CSR in acredible way in order to gain legitimacy and enhance good reputation.In corporate PR and communications departments, the social media is gaining more and moreattention due to advantages such as personal interactions with stakeholders, etcetera. Thepurpose of the thesis is to explore the reputational effects of CSR communication through socialmedia. A thorough literature study of institutional theory has brought a hypothesis with threeimportant dimensions of CSR communication; the importance of uniformity to gain legitimacy,uniqueness to stand out in the crowd and co-opting to enhance a dialogue.

There is a growing need to better understand environmental decision making in the context of climate change and limited renewable resources. This dissertation deepens our understanding of such decision making by focusing on strategic green decisions, which can be defined as the individual and collaborative green decisions within or between organizations that help organizations improve their operating position, adapt to changes in their external institutional environments, and simultaneously generate environmental benefits. The particular focus is on decisions related to energy in the North American context. The research draws on and contributes to organizational theory with the aim of better understanding those factors that motivate and/or facilitate green decisions by organizations, especially social economy organizations—an area of only limited research to date. Two complementary empirical studies address the overarching research goal. The first study focuses on understanding the nature and extent of the association between organizational attributes and those factors that motivate and/or facilitate a green energy decision. Insights are based on a bi-national survey of 212 organizations that voluntarily began to purchase green electricity between 1999 and 2008. Findings indicate that important influences are similar across organizational types. Survey results highlight the importance of organizational culture and internal champions—both individually and in combination—in making the initial decision to purchase green electricity, despite its relatively higher price. These two factors, as well as strategic benefits, emerge as the dominant explanations for why organizations expand their green energy purchases. The relative importance and particular roles of these factors vary across organizational and decision types. The second empirical study extends our understanding of how organizations adapt to external changes while maintaining the capacity to innovate in order to address their core objectives. The focus is on the residential energy services market, and is based on 12 interviews with the executive directors of non-profit environmental service organizations (ESOs) that are part of a national network called Green Communities Canada. These organizations survived a funding shock by creating new services and diversifying funding sources with actions that collectively can be referred to as ‘green collaborative entrepreneurship’; collaborative because it was facilitated by strategic partnerships with businesses and local governments, as well as the cross-national social capital network connecting the ESOs. The important motivating factors of green collaborative entrepreneurship were the green values and objectives that drive these organizations. The facilitating factors of green collaborative entrepreneurship included human capital, social capital and strategic partnerships, which acted as dynamic capabilities because of their flexibility to help increase the level of entrepreneurship when necessary for organizational survival, and yet, scale-up and deliver core programs during stable funding periods. The dissertation provides important insights into broad questions related to green decisions, especially for organizations that are affected by political policy cycles. The findings highlight that organizations are able to be more environmentally sustainable while also improving their own strategic performance by making green decisions that either provide the capacity to adapt to exogenous change for survival, or to create endogenous change for competitive advantage. The research contributes to our understanding of societal transitions to sustainable development by highlighting two green decisions that are occurring in the social economy. The dissertation contributes to organizational theory and in particular the traditional corporate literature by including multiple organizational types. Sustainability researchers should focus on green decisions that both enhance organizational stability and ecological sustainability if they wish to better understand creative green solutions from organizations.

Abstract                - “Mergers and acquisitions – How does the integration process affect the result in mergers and acquisitions” Date:                              May 31st 2012 Level:                             Master thesis in Business administration, 15 ECTS Institution:                  School of Sustainable Development of Society and Technology, Mälardalen University Authors:                       Mikael Hansson              15th May 1984                                          Jani Timonen                   12th June 1983 Title:                              Mergers and acquisitions – How does the integration process affect the result in mergers and acquisitions Tutor:                             Staffan Boström Keywords:                   Mergers, acquisitions, synergies, cultural, competitive advantage, integrating, stakeholder theory and institutional theory Research questions:                   How has the integration process affected the outcome of the acquisition of Jokab and what can ABB do differently in future acquisitions? Purpose:                       The purpose of this master thesis is to identify the factors that affect a merger or an acquisition and the factors that make the integration process a success or failure. Method:                       The method used in this study is based on systems theory, this means that reality is explained as objective and completely as possible. The study is qualitative in nature, in which a deeper understanding of the subject mergers and acquisitions wants to be achieved. The study uses an abductive approach and the data used was both from primary and secondary sources. Conclusion:     The result of the study shows that the integration process is influenced by several factors. The most important factors from the acquirer are to have a time schedule, clear communication and a person in charge of the integration process. The acquirer should also communicate the purpose of the acquisition to the acquired companies stakeholders to avoid any uncertainty. / Sammanfattning  – ”Företagsförvärv – hur integrationsprocessen påverkar utfallet vid ett företagsförvärv” Datum:                          31 maj, 2012 Nivå:                              Magisteruppsats i företagsekonomi, 15 ECTS Institution:                  Akademin för hållbar samhälls- och teknikutveckling, HST, Mälardalens Högskola Författare:                   Mikael Hansson              15 maj 1984                                          Jani Timonen                   12 juni 1983 Titel:                              Företagsförvärv – hur integrationsprocessen påverkar utfallet vid ett företagsförvärv Handledare:               Staffan Boström Nyckelord:                   Företagsförvärv, synergier, företagskultur, konkurrensfördelar, integration, intressent teori och institutionell teori Frågeställning:           Hur har integrationsprocessen påverkat utfallet vid förvärvet av Jokab och vad kan ABB göra annorlunda vid framtida förvärv? Syfte:                             Syftet med vår magisteruppsats är att kartlägga vilka aspekter som påverkar ett företagsförvärv och vilka faktorer som gör att integrationsprocessen blir framgångsrik eller misslyckad. Metod:                          Metoden som användes i studien är ett systemsynsätt, detta innebär att verkligheten ska förklaras så objektivt och fullständigt som möjligt. Studien är av kvalitativ natur då en djupare förståelse inom ämnet företagsförvärv vill nås. I studien används en abduktiv ansats och data som används är både av primär och sekundär karaktär. Slutsats:            Utfallet i studien visar att resultatet av integrationsprocessen påverkas av flera faktorer. Där de viktigaste faktorerna från förvärvarens sida är att ha en tidsplan, kommunicera tydligt samt att ha en som är ansvarig för integrationen. Förvärvaren bör även vara tydlig med syftet av förvärvet för att det inte ska uppstå osäkerhet hos det förvärvade företagets intressenter.

This thesis presents an implementation study on the handling of electronic identification in three public authorities in Sweden. Electronic identification is a complex but very topical policy domain, largely tied to the general policy aspirations of e-government development. Theories on policy action, logic of appropriateness, garbage cans, and the dialectics of institutions and technology are used. The result highlights that the policy process of electronic identification in the three studied authorities could not be adequately explained from a traditional policy-implementation dichotomy. The action imperative to develop e-services is very strong and explains why and how electronic identification has been developed within the three authorities. The three authorities have very different institutional capacity to implement e-services with electronic identification. The available technology on electronic identification is inscribed with certain logics of appropriateness, that doesn’t sit equally easy with the administrative logics of appropriateness in all three authorities.

Bakgrund: År 2007 emitterade Världsbanken den första gröna obligationen i världen tillsammans med SEB. Vasakronan emitterade den första gröna företagsobligationen år 2013 och därefter har marknaden expanderat. Gröna obligationer har samma finansiella egenskaper som traditionella obligationer, skillnaden ligger i att obligationslikviden från gröna obligationer ska finansiera miljö- eller klimatvänliga projekt. Gröna obligationer ger investerare och emittenter incitament att implementera hållbara investeringar eller projekt. Syfte: Uppsatsens syfte är att undersöka och analysera motiv och ekonomiska drivkrafter till aktörers deltagande på den svenska marknaden för gröna obligationer. Utöver det ämnar uppsatsen kartlägga de institutionella förutsättningarna för uppkomsten av gröna obligationer, samt belysa utmaningar och framtidsutsikter. Genomförande: Uppsatsen baseras på en kvalitativ metod och 13 intervjuer har genomförts. De intervjuade personerna representerar grupperna: emittenter, investerare, banker och certifieringsinstitut. För att belysa gröna obligationers och marknadens karaktärsdrag har en litteraturstudie utformats. De empiriska materialet har analyserats med institutionell teori, spelteori, finansiell teori och CSR teori, samt tidigare forskning om CSR och SRI. Slutsats: Ett antal institutionella faktorer och enskilda aktörers initiativ har varit bidragande till den svenska gröna obligationsmarknadens uppkomst och utveckling. Framträdande motiv och ekonomiska drivkrafter för samtliga aktörer är möjligheten att visa upp en grön och hållbar profil, det faktum att gröna obligationer har samma finansiella egenskaper som traditionella obligationer och att de har en grön egenskap. Framtida utmaningar för marknadens fortsatta tillväxt är utvecklingen av standarder och att öka utbudet av gröna obligationer. / Background: In 2007 the World Bank issued the first green bond in the world in co-operation with SEB. Vasakronan issued the first green corporate bond in 2013 and since then the market has expanded. Green bonds have the same financial characteristics as traditional bonds, the difference being that the proceeds from green bonds have to finance environmental or climate friendly projects. Green bonds give incentives to investors and issuers to implement sustainable investments and projects. Aim: The purpose of the thesis is to examine and analyze motives and economic incentives behind the participation of players in the Swedish green bond market. In addition, the thesis maps out the institutional conditions that enabled the emergence of green bonds and highlight the future challenges and prospects. Completion: This thesis is a qualitative study of 13 interviews conducted by the authors. The interviewees represent the following groups: issuers, investors, banks and certifiers. A literature review about green bonds is provided to illustrate the characteristics of green bonds and the market. The empiric material is analyzed using institutional theory, game theory, financial theory and CSR theories, as well as previous research about CSR and SRI. Conclusion: A number of institutional conditions and individual actions have contributed to the rise and development of the Swedish green bond market. The motives and economic incentives that apply to all the players in the market are the opportunity to enhance a green and sustainable profile, the fact that green bonds have the same financial characteristics as traditional bonds and that they include a green feature. Future challenges for the growth of the green bond market include the development of standards and to increase the supply of green bonds.