Bakgrund och problem: Den allt mer digitaliserade världen har skapat andra förutsättningar att bedriva verksamhet på. Ett skifte har identifierats där betydelsen av värde och hur värde skapas har förändrats. Interaktionen mellan företaget och kunden har blivit platsen där värde urskiljs och uppstår. Den traditionella företagsmodellen har utmanats i en större utsträckning av en affärsmodell som är baserad på prenumerationer istället för engångsköp av en produkt. En prenumerationsbaserad affärsmodell innebär att företagen har förändrat sitt synsätt på kunderna och förmågan av att upprätta långsiktiga relationer med kunderna är av stor betydelse för att uppnå framgång. Samtidigt som en mer föränderlig omgivning kräver ett externt fokus för att företagen ska kunna vara agila och ha möjlighet till att hantera förändringar på marknaden. Genom ett större fokus på kunderna, omgivningen och framtiden krävs det en ny typ av ekonomistyrning. Då den traditionella ekonomistyrningen inte är anpassad efter dagens företag och deras förutsättningar vilket gör den otillräcklig. Syfte: Syftet med studien är att beskriva och förklara vilka situationsfaktorer som är utmärkande för företag som har en prenumerationsbaserad affärsmodell samt hur detta påverkar dessa företags värdeerbjudande och ekonomistyrning. Studien syftar även till att företag inom prenumerationsekonomin kan dra lärdom av den kunskap som studien tillför. Metod: Studiens tillvägagångssätt har varit av kvalitativ karaktär där forskningsdesignen varit i form av en intervjustudie där fem olika företag har studerats. Den empiriska insamlingen har bestått av semi-strukturerade intervjuer. Slutsats: De slutsatser som kan göras efter den genomförda studien är att prenumerationsbaserade företag präglas av ett flertal olika situationsfaktorer som kräver en ekonomistyrning med ett externt och framtida fokus. Kunden är en central del i företagets värdeskapande och det är av stor betydelse att företagen tillvaratar och värdesätter kundens åsikter. I en prenumerationsbaserad affärsmodell är det enkelt för kunden att se ifall företaget har tillvaratagit kundens åsikter, eftersom att detta är möjligt att urskilja redan i nästa månads leverans av produkten. Detta kräver i sin tur att företagen har korta beslutsvägar, till viss del decentraliserad organisation samt ett agilt och processfokuserat arbetssätt. Vilket är nödvändigt för att företagen ska kunna leverera ständig utveckling och förbättring av deras produkt. / Background and problem: The increasingly digitized world has created other conditions for doing business. A shift has been identified where the importance of value and how value is created has changed. The interaction between the company and the customer has become the place where value is distinguished and created. The traditional business model has been challenged to a greater extent by a business model based on subscriptions rather than one- time purchases of a product. A subscription-based business model means that companies have changed their approach towards customers and the ability to establish long-term relationships with customers is of great importance for achieving success. At the same time as a more changing environment requires that companies have a more external focus to be able to be agile and handle market changes. Through a greater focus on customers, the environment and the future a new type of management control system is required. Since the traditional management control system isn't adapted to today's companies and their conditions which makes it insufficient. Purpose: The purpose with this study is to describe and explain which contingencies that are characteristic for companies with a subscription-based business model and how these affect these companies value creation and management control system. The study also aims to contribute with knowledge to companies within the subscription economy. Method: The study's approach has been of a qualitative nature, where the research design has been in the form of an interview study where five different companies have been studied. The empirical collection consisted of semistructured interviews. Conclusion: The conclusion that can be made after the completion of the study is that subscription-based companies are affected by several contingencies that require a management control system with an external and future focus. The customer is a key part of the company's value creation and it is important that companies utilize and appreciate the customers opinions. The subscription based business model makes it easy for the customer to see if the company has taken charge of the customers opinions, since it is possible to distinguish already in the next month's delivery. This requires companies to have short decision-making processes, to a certain extent a decentralized organisation as well as an agile and process-focused operation method. Which is necessary for companies to deliver a constant development and improvement of their product.

No description available.

Sustainability has become an increasingly important aspect for companies to consider. Not only is it necessary to comply with laws and regulations that encourage corporate sustainability, but it has also become a way for companies to gain competitiveness. Historically, companies have primarily adopted so called closed innovation models focused on internal resources and capabilities, in order to generate competitive advantages. However, in a world characterized by rapidly changing demands and high product complexity, the internal capabilities of companies are challenged, which have led firms to explore other collaborative models of innovation. This trend is referred to as open innovation and it implies that companies open up their innovation process in order to utilize external knowledge and share their unutilized ideas. This thesis seeks to explore the sustainability-related implications of open innovation by understanding opportunities and challenges related to adopting an open approach for innovation projects that aim to enhance sustainability. Furthermore, it adopts a contingency perspective through which it seeks to examine factors affecting the sustainability-related performance of open innovation projects. The study is based on empirical data obtained through six semi-structured interviews in a Swedish state-owned enterprise within the air transport industry. The research finds that an open approach for sustainability-oriented innovation projects leads to increased creativity, increased access to knowledge and reduced duration, but that they are challenged by a high degree of complexity. Furthermore, the findings suggest that the sustainability performance of open innovation projects is moderated by three factors: the management of the project, the dedication of the individuals involved and the absorptive capacity of the team. The study argues that in order to enhance sustainability performance of innovation projects, these factors must be adjusted according to the openness of the project. By exploring the context dependencies of open innovation for sustainability purposes, the study contributes to develop a broader comprehension of the contextual characteristics of open innovation as well as its relevance for sustainability.

Bakgrund och problem: Bolagisering är ett växande fenomen inom svenska kommuner där övergången till ett kommunalt bolag innebär en rad förändringar inom verksamheten såsom tillämpning av aktiebolagslagen och en förändrad styrkedja. Motiven bakom bolagisering omfattas av att öka effektiviteten i verksamheten samtidigt som kostnadsreduceringar kan uppnås. Däremot presenteras även en rad risker som reformeringen kan medföra såsom en minskad insyn i det kommunala bolaget till följd av en separation av kontroll och ägande samt att bolaget driftar från kommunen. Till följd av den kritik som riktats mot bolagisering så kan lämpligheten ifrågasättas i specifika kontexter samt vilka faktorer som påverkat beslutet att genomföra reformeringen.  Syfte: Syftet med denna studie är att skapa förståelse för vilka faktorer som påverkar ett bolagiseringsbeslut i en vård- och omsorgsförvaltning samt om beslutet fastställts till följd av att andra kommuner tidigare genomfört en bolagisering.Metod:Denna studie är av kvalitativt slag där en abduktiv forskningsansats antagits. Vidare har en enfallsstudie genomförts där empirisk insamling skett dels genom semistrukturerade intervjuer men även genom dokumentgranskning.Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. Metod: Denna studie är av kvalitativt slag där en abduktiv forskningsansats antagits. Vidare har en enfallsstudie genomförts där empirisk insamling skett dels genom semistrukturerade intervjuer men även genom dokumentgranskning.Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. / Background and problem: Corporatization is a growing phenomenon in Swedish municipalities where the transition to a municipal company implicates a number of changes such as application of aktiebolagslagen and a changed control chain. The motives behind corporatization are to increase efficiency while enabling cost reduction. On the other hand, corporatization is also associated with risks such as a reduced insight in the municipal company due to separation of ownership and control and that the municipal company is being separated from the municipality. As a result of the criticism of corporatization, the adequacy has been questioned in specific industries as well as the factors that influence the decision to realize the reform.  Purpose: The purpose of this study is to create an understanding of the factors that influence a decision to corporatize a health- and social care administration and also if the decision was made as a result of other municipalities realizing the reform earlier. Method:  This study is of a qualitative nature where an abductive research approach has been adopted. Furthermore, a case study has been conducted where the empirical material is based on semi-structured interviews and document review. Conclusion: The decision to corporatize a health- and social care administration is based on beneficial VAT-regulations. Furthermore, it is also shown that a cooperation between municipalities affects the decision to realize a corporatization where an expressed imitation occurs regarding the decision-making as well as the implementation. If the nearby municipality would not have realized a corporatization the phenomenon would probably not have been discovered which demonstrates significant influences between the municipalities.  Method: This study is of a qualitative nature where an abductive research approach has been adopted. Furthermore, a case study has been conducted where the empirical material is based on semi-structured interviews and document review.  Conclusion: The decision to corporatize a health- and social care administration is based on beneficial VAT-regulations. Furthermore, it is also shown that a cooperation between municipalities affects the decision to realize a corporatization where an expressed imitation occurs regarding the decision-making as well as the implementation. If the nearby municipality would not have realized a corporatization the phenomenon would probably not have been discovered which demonstrates significant influences between the municipalities.

Background:Sweden is known for having a good infrastructure in health care that enables the medical profession to provide effective patient care. The pandemic struck the world in March 2019 and has since then shown transparency, strengths and weaknesses in the system. Transit zones, modern solutions, and overworked staff have been noticed. The medical teams have been affected and the medical leaders with the right leadership skills have therefore been more important than ever.   Problem statement:The management and leadership structure are interconnected in health care, but there are some distinguishments, like personnel administration and budgeting within management, and vision and inspiration within the leadership concept. Physician leadership is provided in medical teams on wards and this person has two job responsibilities, as a leader and as a specialist. Their job has been greatly challenged these two years with an overloaded system and overworked staff. It has therefore been of great interest to provide good leadership.   Research purpose:The purpose of this thesis is to examine how Swedish physician leaders maintain good managerial power in a complex system and elaborate on the situational theory in health care. This is investigated by interviews with medical professions in different specialties. The findings are expected to contribute additional insights to the previous theoretical framework on contingent leadership. Method:This study has used a qualitative research design by conducting 8 semi-structured interviews. An interpretive paradigm was applied, and the data was supported by the theory which allowed subjectivity from the interviewed. The judgment sampling presented medical professionals that have worked during the pandemic on different wards, but with different amounts and different kinds of experience in health care. A thematic analysis was used for data analysis, providing the research with reflection regarding the professions’ experience of a medical team and the effect the crisis had on it.   Results:The work cycle is coherent for all professions, yet complex and changeable throughout the day. The physician leader is responsible for patient rounds and patient care and must be situational since the job comes with different challenges and work. Communication is deeply important in providing a good environment for team members’ competency improvement, as well as making them feel empowered. The team must have a hierarchy in emergencies and in crises, but it must be neglected in other situations, for example during consultations between a nurse and a physician. Subjective perception of the balance between these two must be present from a leader’s point of view, and health care lacks education on this perspective today. At the same time, the follower must be aware of the team structure in the room and not overestimate their own legitimacy. The professional designated color of the badge is there for the reason; to maintain order.

The purpose of this study is to examine how traditional school districts create online schools and how they navigate contingencies to establish online organizational structures. This study uses the theoretical framework of contingency theory to understand how school districts structurally adapt to internal and external factors, or contingencies to establish new online schools. This multiple case study collected data from three online schools in California that have opened in the past two to seven years. While some research exists concerning the challenges of creating online schools, little has been done as to the challenges and factors that traditional school districts encounter in creating and organizing online schools. The findings from this study revealed that online schools must adapt to contingencies through adaptation features. These identified features were divided into categories that included addressing the context; systems planning, management, and leadership; and in-process adaptability. These findings have important implications for traditional school districts with online schools or exploring the option of creating an online school, as well as for policy makers who help define the contingencies online schools face.

The aim of this study is to explore the complex system of sanctuary networks created to safeguard artists, journalists, publicists, and writers internationally. The two sanctuary networks included in the study are International Cities of Refuge Network and Artists at risk, both aimed to create sanctuaries and advocacy for freedom of speech but with different scopes and focus. The analytical methods used consists of system- and organizational theory tools, to map the components of the networks and contingency theory to analyze the external aspects that affect the networks. The mapping of the networks provides an overall picture of the organizational system structure containing permanent organization, cooperating actors, political actors, meeting points, funding and direction of process. The analysis show that the networks produce different types of safeguarding of artists, long-term and short-term. Both structures create pros and cons but complement each other in a complex system with a plurality of needs and solutions. Challenges that the networks face mostly consist of economic uncertainty and a need for flexibility towards external changes whilst needing structural stability to face challenges efficiently.

This dissertation addressed the need for empirical research on the leadership of multinational virtual teams (Davis & Bryant, 2003; Early & Gibson, 2002; Ilgen, Lepine, and Hollenbeck, 1997; Prieto & Arias, 1997), particularly in the field of educational leadership (Cheng, 1995). This was accomplished through the development of a model based upon the cultural values discovered through the use of Hofstede's (1980, 2001) Values Survey Module 94 (VSM 94). As workers will bring values from their own cultures to the multinational workplace (Bochner & Hesketh, 1994), research was conducted to determine the cultural values of economics professors in the United States and Germany in order to formulate a cultural contingent leadership model based on Triandis' (1993) adaptation of Fiedler's (1967) contingency theory. Given a total response from 194 U.S. and German economics professors, it was discovered that faculty in both the United States and Germany had values that differed significantly from those that Hofstede discovered for his IBM employee samples in four out of five dimensions. However, it was found that the values for the U.S. and German faculties were a close replication of Hoppe's (1990) findings which were based on a sample that was similar to the economics faculties in both occupation and education. These findings add a cautionary note to the recommendation by Hofstede and Peterson (2000) that existing cultural values can be used by cultural researchers: Previous cultural value data can be used if the samples are closely matched to the previous samples in both nationality as well as educational and occupational background. The research thus indicated that differences in national culture, as measured by Hofstede's (1980, 2001) cultural dimensions, still exist. In addition, a direct comparison of the cultural values between the two faculties indicated that the U.S. and German economics faculties differed significantly in two of Hofstede's cultural dimensions, individualism and collectivism and masculinity and femininity. The two samples were not significantly different in the cultural dimensions of power distance, uncertainty avoidance, and long term orientation. Using the Triandis (1993) approach, application of the research results to Fiedler's (1967) LPC model indicated that a relationship oriented leader would be an in-match leader for a group of U.S. and German higher education economics faculty. This result was contingent upon the cultural values discovered for the U.S. and German faculties who would be involved in an endeavor with situational variables similar to that which would be found in an international joint venture to offer online distance economics education to students in a developing country.

En tillväxtfas kännetecknas av en föränderlig affärsmiljö som medför interna och externa utmaningar. Detta eftersom företagen måste kontrollera en större organisation samtidigt som de behöver förbättra sina konkurrensfördelar. Som konsekvens påverkas även företagets strategier och den ekonomistyrning som tillämpas, där företagen måste anpassa sig till förändringar för att säkerställa fortsatt framgång. Tidigare studier påvisar att företagen därtill är i behov av en mer adekvat styrning som kan stödja företaget i tillväxtfasen. I linje med detta har det under senaste åren skett en utveckling inom ekonomistyrningsområdet som har myntat strategisk ekonomistyrning, vilket beskrivs som en framåtblickande och flexibel styrmodell. Tidigare studier påvisar endast behovet av denna typ av styrning samt att företagen behöver hantera förändringar. Däremot finns det begränsad forskning om hur styrsystemet faktiskt utformas under tillväxt. Syftet med studien är att redogöra för hur strategisk ekonomistyrning utformas under tillväxt för att hantera interna och externa förändringar. För att genomföra studien användes en kvalitativ forskningsmetod och en deduktiv ansats. För att samla in det empiriska materialet genomfördes nio intervjuer med gasellföretag eftersom de kännetecknas av påfallande tillväxt. Studien visar att strategisk ekonomistyrning under tillväxt präglas av ständig förbättring och anpassning. Genom uppföljning och anpassning ökar förståelsen för vilka interna och externa faktorer som bidrar till tillväxt och mer konkurrenskraftiga strategier som i sin tur möjliggör fortsatt framgång och tillväxt. Studien visar även på att det är svårt att formulera långsiktiga planer och mål eftersom gasellföretag hela tiden ställs inför nya ändrade förutsättningar. Gasellföretagens strategier är således tvungna att vara flexibla och målen fungerade mer som en tänkt riktning för företagen, snarare än något som var tvunget att uppnås. / A growth phase entails a dynamic business environment with internal and external challenges. Companies must effectively handle a larger organization as well as enhance their competitiveadvantages. Consequently, the company's strategies and management control system are impacted, necessitating adaptation for sustained success. In line with this, there has been a development in the field of management control in recent years, strategic management control, which is described as a more forward-looking and flexible control system. Previous studies only highlight the need for this type of management and the companies' need to manage changes. However, there is limited research on how the control system is designed during the growth phase. The purpose of the study is to examine how strategic management control is designed during growth to manage internal and external changes. To carry out the studies, a qualitative research method and a deductive approach were used. In order to collect the empirical material, nine interviews were conductef with gazelle companies were interviewed since they are characterized by remarkable growth. The study shows that strategic management control during growth is characterized by constant improvement and adaptation. Through follow-up and adaptation, the understanding of which internal and external factors contribute to growth and more competitive strategies increases, which in turn enables continued success and growth. The study also shows that it is difficult to formulate long-term plans and goals since gazelle companies are constantly faced with new and changed conditions. The gazelle companies' strategies thus had to be flexible, and the goals functioned more as an imagined direction for the companies, rather than something that had to be achieved.

Idag ställs det högre krav på företag att utveckla och stärka den interna kontrollen. Brister i det interna kontrollsystemet kan påverka företagets lönsamhet, framgång och i värsta fall överlevnad negativt. Mikro, små och medelstora företag har ännu inte bildat ett enhetligt internt kontrollsystem. redovisningsbranschen är en bransch som upplever problem med den interna kontrollen och därav är det den inriktning studien antar. Vidare syftar studien till att undersöka hur mikro, små och medelstora redovisningsbyråer, med hjälp av COSO-ramverke, utformar sin interna kontroll. Studien antar en kvalitativ ansats i form av sex stycken semistrukturerade intervjuer. Resultaten visade att det inte finns ett enhetligt internt kontrollsystem för redovisningsbyråer utan att de utformar den interna kontrollen på olika sätt. Vidare finns det en omedveten efterlevnad av COSO-ramverkets komponenter vid utformningen av den interna kontrollen. / Today, higher demands are placed on companies to develop and strengthen internal control. Deficiencies in the control system can negatively affect the company´s profitability, success and, in worst case, survival. Micro, small and medium-sized enterprises have not yet formed a unified internal control system. The accounting industry is an industry that experiences problems with internal control and hence the focus study assumes. Furthermore, the study aim to investigare how micro, small and medium-sized accounting firms, whit the help of the COSO framwork, design their internal control. The study assumes a qualitative approach in the form of six semi-structured interviews. The results showed that their is no uniform internal control system for accounting firms, but that they design the internal control in different ways. Furthermore, there is an unconscious adherence to the components of the COSO framwork in the design of the internal control.