MedTech firms experience barriers when entering the healthcare sector, although their solutions could solve healthcare challenges. The study provides a conceptual framework for MedTech firms' business environment including institutional alignments and misalignments. These insights support MedTech firms' business model development when aiming for successful commercialization. The research is conducted with a multiple case study analyzing MedTech firms' and healthcare organizations' perspective regarding the business environment and relationship dynamics. The study generated three main findings. Firstly, an organizational and institutional logic analysis outlined essential problem areas where MedTech firms and healthcare organizations align differently. Secondly, suggestions on how the MedTech firm can respond to the identified problem areas through their business model are presented. Thirdly, the study provides an example of how social- and business literature can be connected to understand complex business environments. In contrast to a majority of prior research, the study is designed for the MedTech firm's perspective where the final result answering how the business model can be improved based on healthcare organizational and business insights.

This study examines how the organizational model of the Church of Sweden as stipulated in laws and regulations can contribute to an understanding of practical board work among members of working committees that are related to individual board members’ understanding of the organizational notions collaboration and responsibility. The study further examines how these two notions may be affected by how the organizational model of the Church of Sweden describes and outlines how collaboration and responsibility should ideally work within the Church of Sweden. Through qualitative analyses of regulatory documents, observations of board work and interviews and surveys with active board members, both clergy and lay members, of working committees within the Church of Sweden, the study finds that an ideal logic of how the organizational model of the Church of Sweden should work is conveyed through laws and regulations, but finds that the studied working committees follow these to a limited extent. Instead the study concludes that the practice of the studied working committees is determined by how individual members understand and believe the organizational model should work, i.e. how clergy and lay members within the working committees should cooperate. There is an indication of a correlation between how the working committees organize their work in the committees and how they relate to the organizational model of the Church of Sweden. The working committees that have a weak co-operation, seem to focus more on internal issues within their local church, while working committees that have a strong co-operation tend to focus more on strategic public issues within their local diocese.

The construction industry is one of Sweden's largest industry emitters, an industry operating in the centre of cities worldwide, day and night. In order to achieve a more sustainable future and reduce greenhouse gas emissions, the construction industry must be less pollutive. On 1 of January 2022, the Swedish government implemented new regulation, The Act of Climate Declarations, within the construction industry, to enhance the knowledge of the climate impact of new buildings. The purpose of this study is to examine the implementation process of said regulation, its implications on concerned industry actors, and to investigate whether current restrictions would benefit from more strict policies or not. In this study, Institutional theory has been applied to analyse conducted empirical data to examine how the regulation has influenced different actors behaviours and practises. The result shows that the regulation has been widely accepted within the industry. Furthermore, this study shows that barriers are mainly found regarding the narrow scope the regulations require. Opportunities in regards are that actors are hopeful that the regulations could be a first step toward a more sustainable industry at large. These findings have added evidence that adds to current literature on future sustainability investments, such as limit-values and new proposals communicated by the Swedish Government while this thesis was written.

The standard for the auditing profession is not only to review the client's financial reports, but to also offer advice to clients in the form of independent advisory services. This entails potential risks that may mean that the auditor's independent role is affected. In addition, there are discussions that professionalism and commercialism are found as two contradictory institutional logics in the auditing profession. Others believe that the logics can instead integrate with each other and thus do not have to be contradictory. At the same time, some believe that the audit quality increases when the auditor performs both auditing andi ndependent advisory services to the same client, while others believe that different conflicts can arise between these two roles. Therefore, we have chosen to examine how auditors work to deal with the potential conflict between the auditor's audit and advisory role and also the two logics professionalism, commercialism. The purpose of this study is to create a deeper understanding of the auditor’s approach to the professional, commercial logic and also two roles as independent advisors and auditors. A qualitative method has been used in this study, we have conducted personal interviews with six certified public accountants who are active in the industry as both independent advisors and auditors. A comparison of the empirical data has been made between the auditors opinions to identify different methods that can be applied to maintain auditor independence. After gathering the empirical evidence, we can state that the conflicts the theory describes exist between an auditors two roles as an advisor, auditor and the logics of professionalism, commercialism are not present. Instead, our study shows that both logics can integrate with each other in the auditor's work as an advisor and auditor as Carrington et al. (2013) mean. The auditor can use several methods to maintain independence, for example through the use of the analysis model and by referring the client to another auditor when the auditor has trouble maintaining an independent role. / Idag så är standarden för revisionsyrket inte bara att revidera klientens finansiella rapporter, utan även att erbjuda rådgivning till klienten i form av fristående rådgivningstjänster. Detta medför potentiella risker som kan innebära att revisorns oberoende roll påverkas. Utöver det så råder det diskussioner om att professionalism och kommersialism påträffas som två motsägelsefulla institutionella logiker inom revisionsyrket. Andra menar att logikerna istället kan integrera med varandra och behöver alltså inte vara motsägelsefulla. Samtidigt så menar vissa att revisionskvalitén ökar när revisorn utför både revision och fristående rådgivning till samma klient medans andra menar att olika konflikter kan uppstå. Därför har vi valt att undersöka hur revisorer arbetar för att hantera den potentiella konflikten mellan revisorns granskande, rådgivande roll och de två logikerna professionalism, kommersialism. Syftet med denna studie är att skapa en djupare förståelse för revisorns förhållningssätt till den professionella, kommersiella logiken och två roller som fristående rådgivare, granskare. I denna studie har en kvalitativ metod valts där vi har genomfört personliga intervjuer med sex auktoriserade revisorer som är verksamma i branschen som både fristående rådgivare och granskare. En jämförelse av empirin har gjorts mellan revisorernas synpunkter för att identifiera olika metoder som kan tillämpas för att upprätthålla oberoendet. Efter att ha samlat in empirin kan vi konstatera att de konflikter som teorin beskriver existerar mellan revisorns två roller och logikerna professionalism, kommersialism inte är föreliggande. Istället visar vår studie att båda logikerna kan integrera med varandra i revisorns arbete som rådgivare och granskare som Carrington et al. (2013) menar. Revisorn kan använda sig av flera metoder för att upprätthålla oberoendet, bland annat genom användning av analysmodellen och genom att hänvisa klienten vidare till en annan revisor.

I denna uppsats undersöker vi arbete med publik på Moderna Museet och Botkyrka konsthall genom att studera vilka logiker som gör anspråk på att reglera publikarbetet. Vi vill även se om publikarbetet påverkar kulturproduktionen inom institutionerna. Publiken, i rollen av medborgaren, har stått i centrum av den svenska kulturpolitiska retoriken sedan första hälften av 1900-talet. Språket har förändrats genom åren inom kulturfältet i och med införandet av nya begrepp och begreppsförflyttningar som t.ex. medborgarperspektiv, kulturell kvalitet, deltagande, dialog, kunder, effektivisering och resultatmätning. Bakom begreppen finns det handlingslogiker som formats av olika diskurser inom det kulturella fältet. En diskurs kan i korthet förklaras som det språk genom vilket vi tyder och förhåller oss till världen. Genom diskursanalys och nyinstitutionell teori kartlägger vi hur konstprofessionella-, demokratiska-, byråkratiska- och managementlogiken styr publikarbete på Moderna Museet och Botkyrka konsthall. Vårt resultat visar att det inte är en dominerande diskurs som tar anspråk på att styra och reglera konstinstitutionernas publikarbete. Vi kan däremot se att det är många olika logiker som existerar i en institutionell pluralism. Den demokratiska logiken har ett starkt grepp om publikarbetet, men de andra logikerna påverkar även val av hur man arbetar med publikarbete. Studien visar på att det är just publikarbetet som har fått bära statens och kommunens krav på att nå nya målgrupper och arbeta för mångfald samt tillgänglighet. Publikarbetet påverkar Moderna Museets och Botkyrka konsthalls kulturproduktion på olika sätt men på båda institutionerna har arbetet med publik en viktiga roll i legitimerandet av institutionernas verksamhet. / In this paper, we examine how Moderna museet and Botkyrka konsthall work with audience, by studying which logic claim to regulate the work with audience. We also want to see if their work with audience affects the production of culture within the institutions. The audience, in the role of citizens, has been the center of the rhetoric within Swedish cultural politics since the first half of the 20th century. The language has changed over the years in the cultural field with the introduction of new concepts and concept movement, such as citizen perspective, cultural quality, participation, dialogue, customers, efficiency and performance measurement. Behind the concept is the logics formed by various discourses in the cultural field. A discourse can be explained as the language through which we interpret and relate to the world. With discourse analysis and new institutional theory, we map how art professional-, democratic-, bureaucratic- and management logic controls the audience work in Moderna museet and Botkyrka Konsthall. The result shows there is a dominant discourse that claims to control and regulate the work within public art institutions. However, many different logics exist in an institutional pluralism. The democratic logic has a strong grip on the audience work, but the other logics also affect the choice of how to work with audience. This paper shows it is precisely the work with audience that had to bear the state and community’s requirements to reach new audiences and promote diversity and accessibility. The work with audience affects Moderna Museet and Botkyrka Konsthall in their cultural production in different ways, but the two institutions have been working with audience important role in the legitimization of institutions.

Cette recherche tente de répondre à la problématique suivante : dans quelle mesure la mise en place d’un manager-hybride et d’une équipe pluridisciplinaire, peut- elle permettre la gestion de la concurrence entre des logiques institutionnelles au sein d’une organisation hybride ? Nous avons alors établi un cadre théorique développant d’abord la notion d’organisation hybride. Ensuite, nous investiguons la notion de manager-hybride en la rapprochant de celle de l’acteur-frontière. Enfin, nous nous intéressons à l’équipe pluridisciplinaire qui apparaît alors comme un espace favorable à la collaboration interprofessionnelle. Concernant notre démarche empirique, celle-ci, dans le cadre d’une étude de cas unique, s’est déroulée au sein du pôle Femme-Enfant d’un centre hospitalier intercommunal de grande taille que nous considérons comme un cas extrême et révélateur. Plus particulièrement nous avons endossé une méthodologie qualitative (entretiens semi-directifs avec analyse de contenu). Quant à nos résultats, nous avons constaté que les contextes institutionnel et organisationnel apparaissent comme empreints de tensions entre les différents groupes d'acteurs. Pour autant, le chef du pôle Femme-Enfant et le trio gestionnaire parviennent, via différents mécanismes, à agir en faveur d’une compréhension mutuelle des différents groupes et d’une hybridité équilibrée. Nous émettons alors deux principaux axes de discussion : l’un traitant des différentes habiletés du manager-hybride à soutenir la conciliation entre des logiques institutionnelles concurrentes ; et l’autre, de l’équipe pluridisciplinaire comme espace favorable à la diffusion d’une hybridité équilibrée et durable / The particular purpose of the research is to answer the following question : to what extent is the implementation of a hybrid-manager and a multidisciplinary team enables the management of competing institutional logics within a hybrid organization ? To this end, we propose a theoretical framework that develops, firstly, the concepts of hybrid organization. Next, we focus on the concept of hybrid-manager to put it closer to the boundary-actor one. Lastly, we focus on the concept of multidisciplinary team. Multidisciplinary team that appears as a favorable space for interprofessional collaboration. Our empirical approach is based on a single case study, which references a particular department in a hospital located in southern France (i.e. the « child-woman pole ») that we consider as an extreme and revelatory case. More specifically, we applied a qualitative methodology (i.e. semi-structured interviews with content analysis). Concerning our results, the data analysis shows an institutional and organizational context marked by tensions between individuals. But, the the head of the child-woman pole and the trio foster a mutual understanding between groups, and in so doing, balances competing logics. Finally, these results lead us to put foward two main themes for discussion : one centred on the skills and competencies of the hybrid-manager to support reconciliation and to balance coexistence of competing logics ; and the second one, centred on the multidisciplinary team as favorable space for the emergence of a hybrid institutional logic and for the dissemination of balanced and sustainable hybridity

Many social workers that are working within the current healthcare system, feel that their profession is being marginalized, and they are worried that the social perspective might be lost, which would affect both the healthcare system and the patient in an undesirable way. This is a situation that is described by the social workers that were interviewed for the work of this assay. There is a proposition about a special legitimisation for social workers within the healthcare system. The main aim of this proposition is to secure the patient safety.  A second aim is to secure that the social perspective will remain with in the healthcare system.   The governance of the public sector of today, focuses on increasing the efficiency by control and review of measurable goals, which has affected the professionals' use of their skills and lead to de-professionalization. In today's knowledge management, measurable treatment through manuals is seemingly more important than professional competence, which has weakened the curators' profession role in healthcare. This picture is clearly stated in this essay's empirical study and is confirmed by the literature studied.   The trust delegation has the task to develop a reform that will better use the employees' skills so that the Swedish citizens receive their needed services through trust-based governance. The proposed introduction of legitimisation and the work of the trust delegation can both lead to changes for the social workers and the social perspective. For the social workers, the proposal raises hope. A legitimisation might strengthen their occupational role and at the same time indicate that the social perspective in healthcare is a specific and necessary area, which can lead to the development of the profession's jurisdiction.

Cette thèse s'intéresse à la diffusion des systèmes de contrôle de gestion, définis comme un ensemble d'indicateurs de performance, de mécanismes incitatifs et de dispositifs de contrôle, dans le secteur de l'eau urbaine. Le sujet nous a paru digne d'intérêt du fait des forts enjeux économiques, sociaux et environnementaux du secteur. Une recherche-intervention menée auprès de l'opérateur public d'eau urbaine ougandais a constitué notre principal terrain, analysé à travers le prisme de la sociologie néo-institutionnelle, dans une démarche abductive et interprétative. En mobilisant le concept de logique institutionnelle, l'institutionnalisation de contrats de performance a été interprétée comme liée à la domination de la logique de marché. Nous avons mis en évidence le rôle du contexte socio-politique et des prescriptions des bailleurs de fond dans ce changement institutionnel. Les systèmes de contrôle de gestion apparaissent comme des vecteurs structurant la matérialisation de la logique de marché, en structures, rôles et pratiques organisationnels. Une fois encastrés, ils contraignent l'innovation institutionnelle. Des acteurs du champ organisationnel s'en sont saisis pour conduire un travail institutionnel visant à légitimer leur existence, gagner de l'influence et maintenir l'ordre social. A l'issue de cette recherche, nous proposons d'élargir le modèle de changement institutionnel de Greenwood et al. (2002) par une analyse multi-niveau (société, champ et organisation) et l'intégration d'un nouvel objet : « l'outil de gestion » (Hatchuel et Weil, 1992). Sur le plan empirique, ce nouveau cadre invite à déconstruire les notions de public, privé, performance et service public, afin d'éviter les ambigüités qui limitent la portée des travaux menés sur le secteur de l'eau urbaine. Enfin, cette thèse constitue une mise en garde contre une focalisation sur la performance qui peut détourner des enjeux essentiels et spécifiques du secteur. / This PhD thesis focuses on the diffusion of management accounting systems in the urban water sector. These are defined as a set of performance indicators, performance incentive mechanisms, and control practices. This topic is of particular interest considering the strong economic, social and environmental challenges of this sector. Intervention research carried out within the Ugandan urban water utility was our main focus. We analysed the case through the neo-institutional sociology lense in an abductive and interpretative approach. Using the concept of institutional logic, we interpreted the institutionalisation of performance contracts as associated with the domination of a market logic. We highlighted the key role of funding agencies’ recommendations and the socio-political context in this institutional change. The management accounting systems appear as vehicles structuring the materialisation of the market logic into organisational structures, roles, and practices. Once embedded, they constrain institutional innovation processes. Actors from the organisational field have used them to carry out an institutional work, aiming at legitimating their existence, gaining influence and sustaining social order. As the outcome of this research, we propose to expand upon the institutional change model of Greenwood et al. (2002). To do so, we suggested including a multi-level analysis (society, organisational field and organisation) and a new concept: “management tool” (Hatchuel and Weil, 1992). Empirically, this new framework challenges the notions of public, private, performance, and public service to prevent misconceptions limiting the significance of further research on the urban water sector. Finally, this PhD thesis warns against a focus on performance, which may divert from the essential and specific challenges of this sector.

Inledning: Revision har en viktig samhällsfunktion i och med sitt syfte att oberoende granska finansiell information. Det kan i mångt och mycket härledas till professionell logik, med en utgångspunkt i hög kvalitet och expertis i det utförda arbetet. Detta ställer krav på att revisorn ska få agera under självstyrning, eftersom det är den professionella som bäst vet hur arbetet ska utföras. Åt det andra hållet, är revisionsbyråer vinstdrivande företag. Detta kan härledas till den kommersiella logiken med en utgångspunkt i vinstintresse och att uppnå effektivitet i organisationen. Hur dessa logiker existerar i relation till varandra är till viss del motsägelsefullt. Vissa menar att det finns en grundläggande konflikt på en organisatorisknivå mellan dessa logiker, och att vinstintresset går ut över kvaliteten på revisionen. Andra studier påvisar ett samspel genom att revisorn utvecklar en hybrididentitet och kombinerar de olika logikerna vid olika tillfällen.  Syfte: Syftet med studien är att bidra till tidigare forskning med en fördjupad förståelse för hur kommersiell och professionell logik synliggörs på en organisatorisk nivå och på individnivå. Syftet är även att förklara vilken roll styrningen har i att förmedla professionalismen och revisionsbyråns ekonomiska intresse. Detta för att få helhetsbild av hur kommersiell och professionell logik förhåller sig till varandra. Metod: En kvalitativ studie har genomförts genom semistrukturerade intervjuer med sju yrkesverksamma revisorer. Empirin har även bestått av företagstexter i form av årsredovisningar, karriärsblogg och material publicerad på revisionsbyråers hemsidor.  Slutsats: Vi kan se att revisionsbyråerna och revisorerna både förmedlar en bild av sig som professionella men även kommersiella. Detta synliggörs även i hur revisorn pratar om sin roll och hur denne agerar. Utifrån detta bildas en hybridlogik där både affärsmässiga och professionella aspekter anses viktiga. Vi har även påvisat att professionell och kommersiell logik stärks och styrs mot genom både clan- och byråkratisk styrning. Revisorn går in i olika roller, med antingen den professionella eller kommersiella logiken i fokus, i olika situationer och sätter till viss del egna gränser utifrån detta. Det egna gränssättandet har i vissa situationer visat sig frångå den formella och byråkratiska styrningen. Genom insocialisering och en diskussionskultur bildas en norm om hur revisorn, i sin roll, ska agera i olika kontexter. / Introduction: Auditing has an important social function with the purpose of independently reviewing financial information. It can in many ways be derived from professional logic, based on high quality and expertise in the work performed. This requires that the auditor can act under self-control, since it is the professional who knows best how the work should be performed. On the other hand, auditing firms are profit-making companies. This can be derived from the commercial logic based on profit interest and achieving efficiency in the organization. How these logics exist in relation to each other is to some extent contradictory. Some argue that there is a fundamental conflict at an organizational level between these logics, and that the profit interest goes beyond the quality of the audit. Other studies show an interaction in that the auditor develops a hybrid identity and combines the different logics at different times. Purpose: The purpose of the study is to contribute to previous research with a deeper understanding of how commercial and professional logic is visible at an organizational level and at the individual level. The purpose is also to explain the role of the controlling and managing in maintaining professionalism and the financial interests of the auditing firm. Through this a complete picture is given of how commercial and professional logic relates to each other. Method: A qualitative study has been conducted through semi-structured interviews with seven professional auditors. The empirical data also consists of company texts in the form of annual reports, career blogs and materials published on the auditing agencies' websites.  Conclusions: We can see that the audit firms and the auditors both convey a picture of themselves as professional but also commercial, this also make visible in how the auditor talks about his role and how he acts. Based on this, a hybrid logic is formed in which both business and professional aspects are considered important. We have also shown that professional and commercial logic is strengthened and guided by both clan- and bureaucratic control. The auditor takes on different roles, with either the professional or commercial logic in focus, in different situations and to some extent set their own boundaries based on this. These own boundaries have in certain situations been shown to deviate from formal and bureaucratic governance. Through socialization and a discussion culture, a norm seems to be formed of how the auditor, in his role, should act in different contexts.

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