Aim ~ The aim of the study is to explore the phenomenon of external international recruitment and examine how the international recruitment and selection process is designed in practice. Regarding this aim, the study’s focus is on standardization and customization of the international recruitment process in terms of cultural and institutional aspects. Method ~ The study is based on a qualitative research method and a thematic template analysis of 11 semi-structured interviews. The sampling technique is a non-probabilistic and purposive method, resulting in respondents who are recruiters or managers which in their work participate in full-cycle or parts of the external international recruitment process. The,interviews were conducted during the time period of April - May 2022, through digital meetings or by phone. Results ~ The methods used in external international recruitment were found to be online interviewing, tests, and sourcing. Findings disclose that the international recruitment processis affected by culture in terms of three features: national, global, and generational. Additionally, institutional aspects were found to affect the recruitment sources and thus influence the process by regional divisions. As well, corporate institutions such as company size and degree of centrality were found to influence the process design. Conclusion ~ The external international recruitment process is characterized by high standardization in the preliminary phases, while a higher degree of customization according to institutional differences and cultural individuality of candidates is undertaken towards these lection phase. Thus, results are explained by institutional theory and the concepts of legitimacy and isomorphism, as the international recruitment and selection process is adapted to constraints in turn to create legitimate practices. As well, organizations are seemingly taking on the presented international recruitment process and becoming similar in their actions.

Yes / The largest influx of refugees since German unification has generated new challenges and opportunities in Germany’s society, culture, politics and economy. Theory advocates the advantages for international business of institutional change, migrations and integration. However, a negative public perception can conceal and inhibit resources and opportunities for German multinational enterprises. How did the attitude of Germany towards refugees change in 2015 and 2016? How did formal and informal German institutions react on the EU refugee crisis? How has this affected decision makers in German MNEs in terms of foreign market entry choices? How do German MNEs evaluate the long-term consequences of this crisis? This paper investigates in which ways the influx of refugees and migrants who arrived in Germany has affected the international business strategy of German MNEs. It is divided into two parts. Part One analyses the impact of this crisis on German culture, society, government, politics and economics and examines how it has been perceived and displayed. Part Two will further investigate how German MNEs are influenced by the migration context in Germany and Europe and how this affects their foreign market entry strategies in emerging economies.

Yes / The largest influx of refugees since German unification has generated new challenges and opportunities in Germany’s society, culture, politics and economy. Theory advocates the advantages for international business of institutional change, migrations and integration. However, a negative public perception can conceal and inhibit resources and opportunities for German multinational enterprises. How did the attitude of Germany towards refugees change in 2015 and 2016? How did formal and informal German institutions react on the EU refugee crisis? How has this affected decision makers in German MNEs in terms of foreign market entry choices? How do German MNEs evaluate the long-term consequences of this crisis? This paper investigates in which ways the influx of refugees and migrants who arrived in Germany has affected the international business strategy of German MNEs. It is divided into two parts. Part One analyses the impact of this crisis on German culture, society, government, politics and economics and examines how it has been perceived and displayed. Part Two will further investigate how German MNEs are influenced by the migration context in Germany and Europe and how this affects their foreign market entry strategies in emerging economies.

Yes / This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of Corporate Social Responsibility Disclosures (CSRD) in a developing country. Design/methodology/approach: Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings: First, our results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, we find board meetings to have a positive impact on CSRD. However, we fail to find any significant effect of board size and presence of CSR committees on CSRD. Overall, our results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considerable influence in promoting firm-level CSRD activities, specifically as a legitimising mechanism in fragile states. Research limitations/implications: First, our research is based on the annual reports and it did not examine any other reports or other mass communication mechanism that companies’ management may use to disclose CSR information. Future studies might consider disclosures in other channels, if any, such as the internet, CSR reports etc. Additionally, this research adopts the neo-institutional theory perspective. Future studies might integrate multi-theoretical lense to offer a richer basis for understanding and explaining CSRD determinants. Originality/value: Our research contributes to the literature by first providing additional evidence for existing studies, which suggest that on average better-governed companies are more liable to follow a more socially responsible agenda than poorly governed companies as a legitimising mechanism in fragile states. Also, our study overcomes a major weakness in existing Libyan studies, which have mainly used descriptive data.

The evolution of sustainability reporting demands increased transparency and scope. A pivotal aspect of this process is the determination of materiality for disclosure. The European Union, through its latest enactment, the European Sustainability Reporting Standards (ESRS), has refined the interpretation of materiality criteria. This regulatory development motivates this study, which aims to explore the implications of the double materiality assessment (DMA). Specifically, investigating how the DMA is strategically utilized and if the generated output could lead to change in companies’ governance, operations, and practices.  To investigate this, the study examines eight Swedish companies across various industries, among the early adopters of ESRS. These companies serve as the focal point of the case study, utilizing a qualitative research approach where insights are derived from semi-structured interviews with key representatives of these firms. A conceptual framework, drawing from dynamic capabilities and institutional theory, help identifying patterns and themes related to dynamic skills and isomorphic tendencies.  The study reveals how the DMA shapes companies’ sustainability focus and operations. It enhances internal and external discussions, promotes sustainability awareness among colleagues, and facilitates knowledge sharing. The DMA emphasizes supplier transparency, fosters stakeholder engagement, and influences sustainability strategies, leading to organizational restructuring. Additionally, the study highlights the reliance on external consultants for DMA execution, reflecting resource constraints or regulatory complexity. Professional audits expedite compliance efforts but raise concerns about internal resource adequacy for sustainability reporting practices amidst new disclosure mandates.

Purpose: The purpose of this thesis is to show how management control systems are used in sustainability reporting.   Theoretical perspectives: Stakeholder theory, agency theory, and institutional theory have, together with earlier literature, been applied to the empirical findings to fulfill the purpose of this thesis. Methodology: A keyword frequency analysis based on annual reports from four Swedish retail firms have been analyzed over a five-year period. In total, 18300 words have been coded and analyzed based on seven concepts. The concepts are based upon Malmi and Browns' (2008) MCS framework and consist of financial controls, budgeting, non-financial controls, planning, governance structure, rewards and compensation, and cultural controls. In addition, two interviews were held to gain additional insights into the portrayal in the sustainability reports presented by their companies. Findings: The findings show that the portrayal of MCS in sustainability reporting is more complex than previous literature suggests and that there are more ingredients that affect sustainability reporting. The results presented also indicate that companies communicate differently with their stakeholders and that some stakeholders seem to have greater importance compared to others. It is also found that some companies find it difficult to provide a sustainability report even though they practice sustainability efforts because there are no clear regulations on what to report. This study also finds that companies choose to exclude some parts and include others to present themselves as good as possible although institutional pressures limit the extent of this.

Sammanfattning Examensarbete, Civilekonomprogrammet, Ekonomihögskolan vid Linneuniversitetet i Växjö, Vårtermin 2024. Författare: Elma Ibricic & Elvisa Smajic Handledare: Natalia Berg Examinator: Ola Nilsson Titel: Från små till stora revisionsbyråer: Utmaningar med hållbarhetsrevision och vägen till CSRD-efterlevnad Sökord: Revisionsbyråer, CSRD, utmaningar, förberedelser, legitimitet, institutionell teori. _______________________________________________________________________ Bakgrund & Problem: Inom en snar framtid förväntas det nya direktivet CSRD träda i kraft, vilket kommer att göra revision av hållbarhetsrapporter obligatorisk. Detta innebär att auktoriserade revisorer måste förbereda sig för att möta de nya kraven i detta direktiv. En utmaning uppstår då revisorer vanligtvis är utbildade för att granska finansiella rapporter och har bristande kompetens inom området hållbarhet. Vidare är det brist på standardiserade granskningsprocesser för hållbarhetsrevisioner och en bristfällig vägledning genom revisionsprocessen, vilket ytterligare komplicerar situationen för revisionsbranschen. Syfte: Studiens syfte är att undersöka vilka utmaningar och förberedelser revisionsbyråer av olika storlekar står inför när det kommer till den obligatoriska hållbarhetsrevisionen som införs i samband med implementeringen av CSRD. Metod: För att uppnå syftet har vi använt en deduktiv forskningsansats och tillämpat en kvalitativ metod. Empirisk data har samlats in genom semistrukturerade intervjuer med auktoriserade revisorer som har erfarenhet av revisionsyrket. Slutsats: Slutsatsen från studien är att bristande kompetens uppfattas som den främsta utmaningen för revisorer, då de saknar nödvändiga kunskaper inom hållbarhetsområdet för att effektivt granska innehållet i hållbarhetsrapporterna. Utmaningen är särskilt påtaglig för små revisionsbyråer, vilka möter större resursbegränsningar jämfört med de stora Big 4 byråerna som har tillgång till interna utbildningsprogram och expertis. Vidare noteras att förberedelserna för det nya direktivet varierar beroende på revisionsbyråns storlek, där de stora Big 4-byråerna ofta befinner sig i framkant av förberedelseprocessen. Återigen är det bristande resurser som begränsar icke Big 4-byråerna från att genomföra adekvata förberedelser inför det nya direktivet. / Abstract Master Thesis, Master of Science in Business and Economics, School of Business and Economics at Linnaeus University in Växjö, Spring 2024. Authors: Elma Ibricic & Elvisa Smajic Supervisor: Natalia Berg Examiner: Ola Nilsson Title: From small to large audit firms: Challenges in sustainability auditing and the path to CSRD  compliance Keyword: Audit firms, CSRD, challenges, preparations, legitimacy, institutional Theory._____________________________________________________________________ Background & problem: In the near future, the new CSRD directive is expected to come into effect, mandating the audit of sustainability reports. This requires certified auditors to prepare for meeting the new requirements set by this directive. A challenge arises as auditors are typically trained to review financial reports and lack expertise in the field of sustainability. Additionally, there is a lack of standardized auditing processes for sustainability audits and insufficient guidance throughout the auditing process, further complicating the situation for the auditing profession. Purpose: The purpose of this study is to investigate the challenges and preparations faced by audit firms of various sizes in relation to the mandatory sustainability auditing introduced with the implementation of the CSRD. Method: To achieve this objective, we employed a deductive research approach and applied a qualitative method. Empirical data were collected through semi-structured interviews with certified auditors who have experience in the auditing profession. Conclusion: The conclusion of the study is that a lack of expertise is perceived as the primary challenge for auditors, as they lack the necessary knowledge in the field of sustainability to effectively review the content of sustainability reports. This challenge is particularly pronounced for smaller audit firms, which face greater resource constraints compared to the larger Big 4-firms that have access to internal training programs and expertise. Furthermore, it is noted that preparations for the new directive vary based on the size of the audit firm, with the larger Big 4-firms often being at the forefront of the preparation process. Once again, it is the limited resources that hinder smaller non-Big 4-firms from adequately preparing for the new directive.

This thesis explores the legitimacy of national libraries, by analysing the media's portrayal of the British Library during a major cyber attack by the Rhysida group in October 2023. Using diverse media sources, the research examines how media narratives reflect institutional pressures during prolonged disruption. The research employs a mixed-method approach, combining quantitative media coverage mapping with qualitative thematic analysis. The mapping categorises news articles based on content type, publication section, and perspectives represented. Thematic analysis identifies key themes such as the disruption of library services, cybersecurity concerns, and critiques of digital fragility. The findings reveal a complex interplay between the library's historical role as a national institution and its modern digital vulnerabilities. Additionally, the study discusses the broader implications of digital practices for the institutional identity of libraries, and the perceived responsibilities of national libraries in safeguarding cultural and intellectual heritage against cyber threats.

Enterprise Information Portals (EIPs) have become crucial components in contemporary organisations, including universities. Campus portals (CPs) have found their way into the academic environment and universities are increasingly implementing these technologies. While there are many studies concerning EIPs in organisations, there are few studies that touch this issue in the academic environment. This study investigates factors affecting the adoption, implementation and utilisation of CPs from the implementers’ and users’ perspectives. It adopts a comparative approach based on multiple case studies in some Saudi and UK universities. Data was collected through semi-structured interviews and documentation, which was analysed using hermeneutics and other qualitative data analysis techniques. Findings show that adoption and implementation of CPs are affected by factors including: technological, organisational, environmental, financial, innovation and user-related factors. Results from the users perspective reveal that although CPs are perceived to be useful in terms of accessing information and services, there are many concerns related to system, content and service quality. Moreover, the study has identified two main gaps between users and the implementers: a communication gap and an expectations gap. Consequently, users complained about a lack of user involvement and poor communication. Findings are interpreted using elements from institutional theory. Development of CPs is affected by many institutional factors such as coercive, mimetic, normative and competitive pressures. Furthermore, the introduction of CPs could lead to a clash of institutional logics among various stakeholders. Institutional arguments are likely to arise between portal teams and other campus constituents such as service providers and users. This study has three major contributions. First, it used institutional theory to investigate CPs adoption and implementation. As a result, it extends the line of research on the use of this theory to study IS in organisations. Second, it responds to calls from other IS researchers to study portals by conducting in-depth field investigation using qualitative research. Third, it addresses issues related to the development of bilingual portals in universities.

Sammanfattning 4FE17E Examensarbete Redovisning 30hp, Civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, VT 2016 Författare: Julia Kindvall & Frida Nilsson Handledare: Biträdande professor Timurs Umans Examinator: Docent Anna Stafsudd Titel: Employer branding – en uppsats om revisionsbyråers attraktionskraft mot generation Y. Bakgrund: Revisionspliktens avskaffande har medfört en högre konkurrens på marknaden för revisionsbyråer. Revisionsbyråerna måste därför hitta ett sätt att särskilja sig för att kunna attrahera de mest kompetenta medarbetarna. Generation Y är en ny generation på väg in på arbetsmarknaden, därför behöver revisionsbyråer vara medvetna om hur de ska använda sitt employer brand. Syfte: Syftet med uppsatsen är att förklara hur revisionsbyråernas externa och interna employer branding påverkar redovisningsstudenters samt revisorsassistenters, från generation Y, sannolikhet att ansöka samt stanna kvar. Metod: Underlaget till enkäterna samlades in genom en förstudie om hur revisionsbyråernas employer branding ser ut, genom intervjuer och mejlkonversationer med Big Four. För att mäta sannolikhet att ansöka samt stanna kvar utformades enkäter till redovisningsstudenter och revisorsassistenter. Uppsatsen tillämpar en kvantitativ metod och en deduktiv ansats. Slutsats: Uppsatsens resultat påvisar att det inte råder något samband mellan sannolikheten att ansöka samt stanna kvar, gentemot påverkan av revisionsbyråers employer branding, när det gäller aspekterna professionalitet, framgång eller etiska värderingar. Däremot påverkar inställning deras sannolikhet att ansöka samt stanna kvar. / Abstract School of Business and Economics at Linnaeus University Växjö, 4FE17E Master Thesis in Accounting 30 ECTS, Spring term 2016 Authors: Julia Kindvall & Frida Nilsson Supervisor: Postdoctoral Researcher Timurs Umans Examiner: Associate Professor Anna Stafsudd Title: Employer branding – A thesis about audit firms attractiveness against generation Y. Background: The Audit requirement abolished has resulted in higher competition in the market for audit firms. This means that they must find a way to differentiate themselves to attract the most competent employees. Since it is a new generation entering the labor market, accounting firms needs to be aware of how they use their employer brand. Purpose: The purpose in this paper is to explain how the audit firms external and internal employer branding affects the accounting students and auditor assistants, from generation Y, likelihood to apply and stay. Method: To gather data for the surveys a feasibility study was conducted on how the audit firms employer branding works through interviews and email conversations with the Big Four. To measure likelihood to apply and stay we designed questionnaires to accounting students and auditor assistants. The thesis applies a quantitative method and a deductive approach. Conclusion: The results of the thesis demonstrate that there is no correlation between the likelihood to apply and stay, and the influence of audit firms employer branding, when it comes to aspects of professionalism, success or ethical values. However, attitude affects their likelihood to apply and stay