Sustainability including the reporting requirements is one of the most relevant topics for companies. In recent years, many software providers have launched new software tools targeting companies committed to implementing sustainability reporting. But it’s not only companies willing to use their Business Intelligence (BI) solution, there are also basic principles such as the single source of truth and tendencies to combine sustainability reporting with the financial reporting (Integrated Reporting) The IT integration of sustainability reporting has received limited attention by scientific research and can be facilitated using BI systems. This has to be done both to anticipate the economic demand for integrated reporting from an IT perspective as well as for ensuring the reporting of revisable data. Through the adaption of BI systems, necessary environmental and social changes can be addressed rather than merely displaying sustainability data from additional, detached systems or generic spreadsheet applications. This thesis presents research in the two domains sustainability reporting and Business Intelligence and provides a method to support companies willing to implement sustainability reporting with BI. SureBI presented within this thesis is developed to address experts from both sustainability and BI. At first BI is researched from a IT and project perspective and a novel BI reporting process is developed. Then, sustainability reporting is researched focusing on the reporting content and a sustainability reporting process is derived. Based on these two reporting processes SureBI is developed, a step-by-step process method, aiming to guide companies through the process of implementing sustainability reporting using their BI environment. Concluding, an evaluation and implementation assesses the suitability and correctness of the process model and exemplarily implements crucial IT tasks of the process. The novel combination of these two topics indicates challenges from both fields. In case of BI, users face problems regarding historically grown systems and lacking implementation strategies. In case of sustainability, the mostly voluntary manner of this reporting leads to an uncertainty as to which indicators have to be reported. The resulting SureBI addresses and highlights these challenges and provides methods for the addressing and prioritization of new stakeholders, the prioritization of the reporting content and describes possibilities to integrate the high amount of estimation figures using BI. Results prove that sustainability reporting could and should be implemented using existing BI solutions.

<p>Sammanfattning</p><p>Bakgrund: En ökad handel över nationsgränserna har skapat en efterfrågan på ett internationellt redovisningsspråk. IASB har därför skapat ett set med högkvalitativa internationella redovisningsstandarder. Från och med 2005 kräver EU att alla företag som är listade på en reglerad marknad inom EU ska an-vända sig av IASBs standarder IFRS.</p><p>Problem: Genomförandet av implementeringen av IFRS är olika i olika företag. Vi vill därför undersöka hur implementeringsprocessen var genomförd i Sveriges största bank, Swedbank.</p><p>Syfte: Syftet med den här rapporten är att beskriva samt förklara hur förändringen till IFRS genomfördes i Swedbank samt att beskriva de eventuella problem och hinder som implementeringen av dessa standarder kan ha medfört.</p><p>Metod: Vi har valt att göra en fallstudie genom att intervjua anställda i Swedbank som har varit delaktiga i implementeringsprocessen. Vi har också intervjuat Deloitte för att få deras syn på en implementeringsprocess av IFRS.</p><p>Analys: Vår analys är baserad på empirisk data i jämförelse med ett teoretiskt underlag. Vad vi har kommit fram till är att Swedbank har inkluderat de flesta av de steg som tas upp i teorin angående en implementering av IFRS; de har förberett sig bra samt använt rätt resurser. De har dock avvikit genom att inte utvärdera processen när den var klar.</p><p>Slutsats: Swedbank satte ihop en central projekt grupp som skötte implementering-en. De identifierade de ändringar som skulle göras och genomförde dessa. De problem som uppstod i processen har sitt ursprung i FVO och IAS 39.</p> / <p>Abstract</p><p>Background: An increase in cross-border trade has created a need for a common international accounting language. IASB therefore created a single set of high quality international accounting standards. As of 2005 all companies listed on a regulated market within the EU are mandated to use IASB’s standard IFRSs.</p><p>Problem: The process of implementing IFRS is different in different companies. We therefore want to look at the implementation process in Swedbank, the largest bank in Sweden.</p><p>Purpose: The purpose of this study is to describe and explain how the process of the change to IFRSs was done within Swedbank and to outline the problems and obstacles that might have occurred when implementing these new standards.</p><p>Method: We have done a case study by interviewing people in Swedbank that took part in the implementation process. We have also done an interview with Deloitte to get their views on a IFRSs implementation process.</p><p>Analysis: Our analysis is based on our empirical findings in comparison with our theoretical framework. We found that Swedbank did most of the steps described in the theoretical framework regarding the implementation process; they prepared themselves well and choose the right resources to do so. The deviating step is that no evaluation was done afterwards.</p><p>Conclusion: Swedbank used a project group to handle the implementation process. They identified the changes that had to be done and did the change to IFRS. The problems and obstacles that occurred were due to FVO and IAS 39.</p>

From the perspective of a system developer, this study presents an in-depth analysis of the CiRM implementation process in Malaysian local government. The study was motivated by the lack of studies examining the CiRM implementation process initiatives in the local government sector. Furthermore, the performance of the Malaysian Government in this initiative has been subjected to various criticisms, i.e., not properly servicing its public. This raises the question as to what has happened during the period of the CiRM implementation process in Malaysia. As there has been a demand for local governments to invest more in CiRM projects, the need for existing and potential system developers in the Malaysian government to have an implementation framework that could guide their effort in implementing the system has become more vital. This study combines the case study research and grounded theory approaches. Twenty in-depth face-to-face interviews were conducted with system developers from ten local governments (i.e., five interviews from four pilot-cases and fifteen interviews from six primary-cases). The analyses of these data were divided in three main phases. The first phase involved a within and cross-case analyses of the pilot cases. The second and third phases involved a within and cross-case of the primary cases. These analyses enabled a set of determinants on CiRM implementation in the Malaysia local governments to be developed. The determinants were established by fitting their characteristics to the lifecycle of the CiRM system implementation process. Some of the determinants were found to be common to the existing literature while others were found to be enhancing the existing knowledge in CiRM implementation process. These determinants were then developed to shape a theoretical framework for the CiRM implementation process in the local Malaysian governments. This framework not only describes the main determinants in the implementation process, but also the forces and activities that lie within it.

Master of Regional and Community Planning / Department of Landscape Architecture and Regional and Community Planning / Jason Brody / From start to finish, implementing large public infrastructure projects, like a park, can be challenging. Funding shortages, public opposition, and physical limitations are all potential problems that can halt a project’s development. This study explores the complexities of implementation by using a proposed park designed by the Kansas City Design Center as a case study for examination. The visioning process, or first stage of implementation, is explored by examining the factors that influenced the design. Through interviews, this report then examines how the actors and processes of project implementation work together or against each other in project development. Applying the learned knowledge of implementation to the proposed park of the Kansas City Design Center presented multiple challenges, as well as opportunities for the park. After understanding implementation and its application to the Rail Park, three main strategies are proposed to move the Kansas City Design Center’s proposed park past the visioning stage. The three strategies are: to collaborate between actors, garner public support, and project phasing. General conclusions about implementation in this study found that there will be challenges and not all can be anticipated, but it is important to plan for those that can be. Being flexible and persistent to move a project forward is necessary in order to accommodate stakeholders’ concerns and unforeseen problems. Knowledge of implementation and its complexities will assist actors, developers, and students to advance visions into reality.

A Open Innovation (OI) é uma abordagem emergente que têm despertado cada vez mais o interesse de especialistas e de estudos acadêmicos na área de inovação. Entretanto, a implemen-tação dessa estratégia ainda é desafiadora, especialmente para as Pequenas e Médias Empresas (PMEs). A carência de métodos e processos documentados e estruturados para implementar a OI, também são fatores que causam resistências e desestimulam muitas vezes as empresas. Ou-tro fato é que poucas pesquisas e trabalhos empíricos têm explorado o potencial e influência dos Sistemas Regionais de Inovação (SRIs) na implementação da OI nas empresas. Frente a essa problemática de pesquisa, esta Tese tem como objetivo geral desenvolver um processo de implementação da estratégia Open Innovation voltado para empresas de SRIs. O produto final da Tese é um framework que representa o Processo para Implementação da OI (PIOI). É uma ferramenta gerencial que visa auxiliar e orientar os gestores quanto as etapas, documentos, e forma mais apropriada para conduzir a implementação. Sobretudo, permite a compreensão dos elementos e Fatores Críticos de Sucesso (FCS) que interferem na melhoria da capacidade de inovação em PMEs. Este trabalho de Tese está estruturado em sete capítulos, com cinco artigos propostos. O artigo 1 busca identificar os fatores determinantes para a implementação da OI em SRIs. O artigo 2 apresenta uma revisão sistemática da literatura para identificar os FCS para implementação da OI no âmbito das empresas. No artigo 3, desenvolve-se uma pesquisa apli-cada com 50 empresas de um SRI para diagnosticar as estratégias de inovação e os FCS para implementação da OI. No artigo 4, propõe-se um framework para implementação da OI em PMEs de SRIs. No artigo 5, o framework é testado e avaliado empiricamente através de um estudo de caso de uma empresa. A estrutura metodológica geral da Tese está fundamentada no método de pesquisa construtivista (Design Science Research – DSR). Os artigos abrangem le-vantamento bibliográfico, survey, estudo de caso e pesquisa-ação, e empregam ambos os mé-todos, quantitativo e qualitativo, conforme seus objetivos. A Tese oferece importantes contri-buições acadêmicas e práticas ao abordar os FCS que interferem na implementação da OI, e ao desenvolver um processo para implementação dessa estratégia em PMEs de SRI’s. Além disso, representa uma oportunidade para que as empresas possam transformar e melhorar o seu pro-cesso de desenvolvimento da inovação, implementando mudanças de estratégia e introduzindo estruturas mais colaborativas que suportem novos modelos de negócios. / Open Innovation (OI) is an emerging approach that has increasingly attracted the interest of experts and academic studies in the area of innovation. However, implementing this strategy is still challenging, especially for Small and Medium Companies (PMEs). The lack of documen-ted and structured methods and processes to implement OI are factors that cause resistance and often discourage companies, besides the fact that few empirical studies and research have ex-plored the potential and influence of the Regional Innovation Systems (SRIs) in the implemen-tation of OI in companies. Faced with this research problem, this thesis has as general objective to develop a process of implementation of the Open Innovation strategy directed at SRIs com-panies. The final product is a framework that represents the Process for Implementing OI (PIOI). It is a managerial tool that aims to help and guide managers on the stages, documents, and the most appropriate way to carry out the implementation. Above all, it allows the unders-tanding of the elements and Critical Factors of Success (FCS) that affect the improvement of the innovation capacity of PMEs. The thesis is structured in seven chapters, with five proposed articles. Article 1 seeks to identify the determining factors for the implementation of OI in SRIs. Article 2 presents a systematic review of the literature to identify the FCS for implementing OI in companies. In Article 3 we carry out an applied research with 50 companies in a SRI, in order to diagnose their innovation strategies and the FCS to implement OI. In Article 4, we propose a framework for the implementation of OI in PMEs of SRIs. In Article 5, the framework is empirically tested and evaluated through a company’s case study. The general methodological structure of the thesis is based on the constructivist research method (Design Science Research - DSR). The articles cover literature review, survey, case study and action research, and use both quantitative and qualitative methods, according to their goals. The thesis offers important academic and practical contributions by addressing FCS that affect the implementation of OI, and by developing a process to establish that strategy in PMEs of SRIs. In addition, it represents an opportunity for companies to change and improve their innovation development process by implementing strategy shifts and introducing more collaborative structures that support new business models.

The use of medical information systems is now prevailing in the whole healthcare environment where the focus is on reducing clinical errors and supporting healthcare professionals in their routine tasks. Hospitals adopt medical information systems to facilitate their healthcare staff in providing efficient services to patients. Studies show that most of the time these systems cannot deliver according to their functional capacities due to certain implementation problems. In this research, we have indicated different implementation problems, their root causes and suggested proper approaches for solving these issues. In the textual analysis, we examined different technical, psychological and social problems that may arise during the implementation process. These theoretical findings have been validated through questionnaires and interviews with doctors, nurses, technicians and people involved in the development of medical information systems. The companies that are providing implementation services are also consulted to validate the theoretical facts. The results show that implementation problems are social and psychological rather than technical, so these problems should be solved with interpersonal, psychological and social skills. The focus of the implementation process should be on the social, psychological and technical effects to avoid any conflict. Reasonable user involvement in the decision making process, motivation and proper training reduces many implementation issues automatically. It is concluded from empirical results that development and implementation teams should have reasonable medical domain knowledge to diminish future implementation and maintenance hazards. The theoretical and empirical results show that data security issues are psychological as well as technical and should be dealt with by high priority.

<p><strong>Aim of the Thesis:</strong> To investigate the practice of using a CRM strategy in football clubs by comparing earlier successful and unsuccessful CRM implementations by football clubs and study fan relationship theories in a large Swedish football club, thereby presenting guidelines on how to further develop a CRM strategy in a Swedish football club.</p><p> </p><p><strong>Methodology: </strong>A quantitative approach and a qualitative approach have been used, first collecting empirical data on supporter views through a questionnaire further strengthened by gathering empirical data through an interview. The quantitative data has been presented with descriptive statistics and the qualitative data has been analyzed using a realist approach.</p><p> </p><p><strong>Theoretical Perspectives:</strong> A literature review has been conducted and resulted in a theoretical framework illustrating the concepts of benefits and risks with CRM, fan relationship marketing, CRM implementation process, CRM systems in football clubs, and supporter loyalty. A research model, “FRM implementation process” has been developed from the theoretical findings. </p><p> </p><p><strong>Empirical Data: </strong>The quantitative empirical data has been collected by distributing a questionnaire to supporters of AIK Fotboll. The qualitative empirical data has been collected through interviews with the head of sales and marketing within AIK Fotboll AB.</p><p> </p><p><strong>Conclusion</strong>:<strong> </strong>A CRM strategy can benefit Swedish football clubs in areas such as to better capture customer data, better communication between the club and its supporters and provide customized offers as long as the supporters are informed about the changes in strategy. In order for Swedish football clubs to successfully implement a CRM strategy they need to ensure adequate financing and management commitment since an unsuccessful implementation can be devastating to a Swedish football club’s finances.</p>

Sammanfattning Bakgrund: En ökad handel över nationsgränserna har skapat en efterfrågan på ett internationellt redovisningsspråk. IASB har därför skapat ett set med högkvalitativa internationella redovisningsstandarder. Från och med 2005 kräver EU att alla företag som är listade på en reglerad marknad inom EU ska an-vända sig av IASBs standarder IFRS. Problem: Genomförandet av implementeringen av IFRS är olika i olika företag. Vi vill därför undersöka hur implementeringsprocessen var genomförd i Sveriges största bank, Swedbank. Syfte: Syftet med den här rapporten är att beskriva samt förklara hur förändringen till IFRS genomfördes i Swedbank samt att beskriva de eventuella problem och hinder som implementeringen av dessa standarder kan ha medfört. Metod: Vi har valt att göra en fallstudie genom att intervjua anställda i Swedbank som har varit delaktiga i implementeringsprocessen. Vi har också intervjuat Deloitte för att få deras syn på en implementeringsprocess av IFRS. Analys: Vår analys är baserad på empirisk data i jämförelse med ett teoretiskt underlag. Vad vi har kommit fram till är att Swedbank har inkluderat de flesta av de steg som tas upp i teorin angående en implementering av IFRS; de har förberett sig bra samt använt rätt resurser. De har dock avvikit genom att inte utvärdera processen när den var klar. Slutsats: Swedbank satte ihop en central projekt grupp som skötte implementering-en. De identifierade de ändringar som skulle göras och genomförde dessa. De problem som uppstod i processen har sitt ursprung i FVO och IAS 39. / Abstract Background: An increase in cross-border trade has created a need for a common international accounting language. IASB therefore created a single set of high quality international accounting standards. As of 2005 all companies listed on a regulated market within the EU are mandated to use IASB’s standard IFRSs. Problem: The process of implementing IFRS is different in different companies. We therefore want to look at the implementation process in Swedbank, the largest bank in Sweden. Purpose: The purpose of this study is to describe and explain how the process of the change to IFRSs was done within Swedbank and to outline the problems and obstacles that might have occurred when implementing these new standards. Method: We have done a case study by interviewing people in Swedbank that took part in the implementation process. We have also done an interview with Deloitte to get their views on a IFRSs implementation process. Analysis: Our analysis is based on our empirical findings in comparison with our theoretical framework. We found that Swedbank did most of the steps described in the theoretical framework regarding the implementation process; they prepared themselves well and choose the right resources to do so. The deviating step is that no evaluation was done afterwards. Conclusion: Swedbank used a project group to handle the implementation process. They identified the changes that had to be done and did the change to IFRS. The problems and obstacles that occurred were due to FVO and IAS 39.

Competition on today’s market is fierce. Providing a defect-free product is no more a competitive advantage. Now money and focus is put on managing the supply chain, a competitive tool to thriving in today’s business climate. There are two distinct flow pipelines: the order information transfer pipeline and the product transfer pipeline, both dependent on the collaboration efforts of individuals. Evolving within supply chain management equals integrating the supply chain from basic to complex; from baseline or functional to internal or external. Bringing focus to where it is found to be lacking, this literary study highlights and connects issues that may arise during implementation of external supply chain integration. The focal point is thus on employee reactions to change, with each stage of implementation that the implementation issues connect to. Simultaneously, the study provides (pre)requisites to management during the different stages, which would support the implemented transition in its different phases. The result of this study is a Manger Model that gives an overview of each of the implementation stages, the requisites for management and issues regarding employees at each of the stages. Constructed to be applicable to more than just external integration the model encompasses all the gathered models and theories through a discussion of not only the complexity of the internal and the external supply chain, but also the complex nature of the individuals caught within the implementation, both from the manager’s as well as the employee’s point of view.

Aim of the Thesis: To investigate the practice of using a CRM strategy in football clubs by comparing earlier successful and unsuccessful CRM implementations by football clubs and study fan relationship theories in a large Swedish football club, thereby presenting guidelines on how to further develop a CRM strategy in a Swedish football club.   Methodology: A quantitative approach and a qualitative approach have been used, first collecting empirical data on supporter views through a questionnaire further strengthened by gathering empirical data through an interview. The quantitative data has been presented with descriptive statistics and the qualitative data has been analyzed using a realist approach.   Theoretical Perspectives: A literature review has been conducted and resulted in a theoretical framework illustrating the concepts of benefits and risks with CRM, fan relationship marketing, CRM implementation process, CRM systems in football clubs, and supporter loyalty. A research model, “FRM implementation process” has been developed from the theoretical findings.    Empirical Data: The quantitative empirical data has been collected by distributing a questionnaire to supporters of AIK Fotboll. The qualitative empirical data has been collected through interviews with the head of sales and marketing within AIK Fotboll AB.   Conclusion: A CRM strategy can benefit Swedish football clubs in areas such as to better capture customer data, better communication between the club and its supporters and provide customized offers as long as the supporters are informed about the changes in strategy. In order for Swedish football clubs to successfully implement a CRM strategy they need to ensure adequate financing and management commitment since an unsuccessful implementation can be devastating to a Swedish football club’s finances.