Background: Social media has become a big part of our society. One platform that has had remarkable growth in popularity is Instagram. In Sweden, Instagram had 5.75 million users in 2021. The evolution of Instagram created an opportunity for people to establish new careers as social media influencers (SMIs). Today, SMIs are professional content marketers who monetize their large following making them dependent on being able to influence their followers.  Purpose: This paper aims to explore how SMIs can influence their followers on Instagram. A macro and micro perspective will be combined to create a broad and holistic understanding of the phenomenon. The study leverages on two theories; institutional theory and relationship marketing. Furthermore, the empirical context of this study is the SMI Bianca Ingrosso. Together, the theories and empirical data will address the research question.  Method: This is qualitative research that includes a netnography and 12 semi-structured interviews. The findings are analyzed with a thematic analysis approach.  Conclusion: Based on the frame of reference and empirical findings, a conceptual framework has been developed that gives a clear overview of the research subject. The authors have identified that SMIs can influence followers by acting according to Instagram’s logic, and they can exploit their legitimacy to increase their influence. Furthermore, SMIs make sure to maintain and build on their relationship with their followers by engaging in relationship marketing.

Background: Digital technologies have been revolutionizing the corporate world during the last few decades. Companies that want to keep their competitive positions are forced to adapt. The digitalization of the corporate Human Resource function is of special importance in this regard due to the increasing role of digitalized HRM for business success. The existing research on the digital HRM implementation environment and the factors that shape it is limited to bigger companies operating in developed economies, with nascent research available for small and medium-sized firms operating in emerging economies. Purpose: The purpose of this study is to explore how individual-, firm-level and environmental context-specific factors shape HRM digitalization in SMEs in emerging economies context with Russia as an example. Method: To achieve an in-depth understanding of the research phenomenon, a qualitative study with an exploratory design was conducted. Empirical data was gathered through semi-structured interviews with ten professionals with extensive experience in HRM digitalization in SMEs, chosen by purposive sampling method. An abductive research approach enabled establishing the connection between obtained empirical insights and existing knowledge from the literature on HRM digitalization. Conclusion: As a result, the following factors were identified as the most influential for the implementation of digital HR tools in Russian SMEs. At the individual level, it is top executives digital awareness and innovativeness that facilitate implementation. At the firm level, it is SME’s resource munificence, innovation-friendly corporate culture, low hierarchical structure and developed IT infrastructure that enables implementation. Finally, among context-specific factors, the following appeared to shape the implementation: declining national economy, unpredictable business environment, highly competitive business environment, IT vendors' market specificity, governmental policy in terms of digitalization, labour market specificity. Most of the contextual factors contributed to the disabling environment for HRM digitalization, with a few exceptions.

Background: CEO compensation as a phenomenon is a well explored topic in both forprofit and non-profit organisations but limited research is made on sports organisations. Due to the important social role that sports organisations entails, one can argue for the need to investigate the purpose of CEO compensation in these organisations as well. Purpose: The main purpose of this study is to explore the purpose of CEO compensation in sports organisations. The purpose of executive compensation will further be studied from both a CEO perspective as well as from the board perspective. Method: This thesis has an abductive research approach and proceeds from previous theories within corporate governance to investigate the purpose of CEO compensation in sports organisations. The empirical part consists of a qualitative interview study to investigate if previous theories are applicable to explain the purpose of CEO compensation in these organisations or if there exists other, unexplored purposes. ii Findings: The findings of the study suggests that the view on the purpose of CEO compensation in sports organisations is different from the board perspective and the CEO perspective. From the board perspective, the purpose appears to be to control the behaviour of the CEO, to gain organisational legitimacy, to make the organisation more business-oriented and to attract individuals with shared interests. On the other hand, from the CEO perspective, the purposes appear to be to increase the motivation and to attain individual legitimacy.

Bakgrund: Revision har en samhällsnyttig funktion eftersom den bland annat har som syfte att säkerställa att inga oegentligheter förekommer i redovisningen som används som beslutsunderlag. En revisor utför revisionen och en förutsättning för att denna ska kunna ske på ett korrekt sätt är att revisorn är oberoende i sina bedömningar. År 2002 infördes en lag i Sverige som bygger på en standard benämnd analysmodellen. Syftet med införandet av modellen är att säkerställa revisorns oberoende. Modellen är en självgranskningsmodell som revisorn använder för att pröva sitt oberoende genom att ta hänsyn till fem olika typsituationer som utgör ett hot mot oberoendet samt en generalklausul. Syfte: Syftet med studien är att skapa förståelse för hur analysmodellen uppfattas av revisorer samt beskriva hur revisorer agerar för att motarbeta hot mot oberoendet. Metod: Studien är genomförd med en kvalitativ metod, och närmare bestämt semistrukturerade intervjuer. Detta för att metoden är tillämplig när syftet är att beskriva samt skapa förståelse. För att uppnå syftet krävs en djup förståelse för revisorers uppfattningar av analysmodellen och hur de agerar för att motarbeta hot som finns mot oberoendet. Teoretisk utgångspunkt: Institutionell teori och teorin om meningsskapande används i studien för att analysera likheter och olikheter i uppfattningar och agerande. Institutionell teori har använts för att analysera likheter på organisatorisk nivå. Meningsskapande har tillämpats för att analysera både likheter och olikheter på individnivå. Slutsats: Studien visar att analysmodellen uppfattas på ett likartat sätt av revisorerna. Analysmodellen anses vara ett tillräckligt verktyg för att hantera oberoendefrågor. Det förelåg inga väsentliga olikheter i sätten revisorer agerar på för att motarbeta hot mot oberoendet. Studien visar dock att det föreligger mindre olikheter som framförallt kan förklaras av att revisorernas personliga erfarenheter skiljer sig åt. / Background: Auditing has a socially beneficial function because, among other things, it aims to ensure that there are no irregularities in the accountancy underlying the decision-making process. An auditor performs the audit and a prerequisite for this to be undertaken in a correct manner is that the auditor is independent in his or her assessments. In 2002, a law was introduced in Sweden based on a standard denoted “analysmodellen”. The purpose of introducing this model was to ensure the auditor's independence. The model is based on self-examination in which the auditor has to test his or her independence by taking into account five different types of situations that pose a threat to independence as well as a general legal clause. Purpose: The purpose of the study is to create an understanding of how “analysmodellen” is perceived by auditors as well as to describe how auditors act to counteract threats to their independence. Method: The study is conducted using a qualitative method; more specifically semi-structured interviews. The reason is that this method is applicable when the purpose is to create an understanding as well as a description of the process under consideration. Achieving the purpose requires a deep understanding of auditors' perceptions of ”analysmodellen” and what steps they take to counteract threats to independence. Theoretical starting point: The theories used in the study are institutional theory and the theory of sensemaking, this in order to analyze similarities and differences in perceptions and actions. Institutional theory has been used to analyze similarities at the organizational level. Sensemaking has been used to analyze similarities as well as differences at the individual level. Conclusion: The study shows that “analysmodellen” is perceived in a similar way by the auditors. The auditors consider it as a sufficient tool for dealing with the issues of independence. There were no significant differences in the way auditors acted to counter threats to independence. However, the study shows that there are minor differences that primarily can be explained by the fact that the auditors' personal experiences differ.

The fashion industry has been criticized due to environmental issues, such as the causation of increased scarcity of landfills, hazardous emissions, and exhaustion of non-renewable resources. At the same time, customers, and governments require organizations within the industry to be transparent, offer sustainable consumption, and take responsibility for textile waste. The proposed solution for this is called circular economy (CE), which aims to present a circular system where the value of materials, resources, and products is preserved in the economy for as long as possible. Reverse logistics, referring to managing product returns, end-of-life processing followed by recovery operations, has been stated to be the primary component of CE. Thus, there has been a research gap on how CE practice can be applied to reverse logistics within the fashion industry. To enrich the literature in the field, the purpose of this study is to describe and analyze how sampled Swedish founded fashion retailers state that they apply CE practice to reverse logistics. The methodology applied was a multiple case-study, using semi-structured interviews and official documents. Driving forces that were stated as reasons for applying CE practice to reverse logistics were categorized into three main categories: environmental, social, and economic forces. They were linked to the theory of institution. Signs of all types of isomorphism was shown in the research. This could explain why fashion retailers stated that they performed similarly causes of actions. The stated approaches were divided into four main categories: product-service system, clothing collection, direct redistribution, and reuse or recycling. These categories included the following practical activities: 1) product care and leasing service, 2) in-store clothing collection, 3) sales in outlet stores, sales in second-hand stores, and donating garments to charity and, 4) collaboration with a recycling organization, reuse, and producing and selling upcycled collections. Thus, before implementing the approaches the design and production stage had to be considered.

Campus law enforcement agencies are an essential component of the campus community, and the greater criminal justice system. While policing research has focused on the activities and organizational structure of municipal police, much less attention has been given to campus agencies. This study builds on existing research by examining the activities and organizational structures of campus law enforcement agencies. The purpose of this quantitative nonexperimental study was to analyze the variation in emergency preparedness across campus law enforcement agencies using Meyer and Rowan's institutional theory. The research questions addressed the extent to which emergency preparedness was influenced by organizational structural, agency characteristics, wider campus characteristics, and community policing. Secondary data were collected from the 2011-2012 Bureau of Justice Statistics Survey of Campus Law Enforcement Agencies, the Office of Postsecondary Education, and the National Center for Education Statistics. Findings from multiple regression analyses indicated that agency organizational structure and agency characteristics are greater influences than campus characteristics on emergency preparedness activities than campus. Findings also showed that the number of community policing activities in which an agency engages in is the greatest predictor of emergency preparedness activities in campus law enforcement agencies. The findings have implications for social change by suggesting the integration of emergency preparedness with community policing initiatives. Collectively, this will create a holistic approach by campus law enforcement agencies.

Syfte: Syftet med denna studie är att öka förståelsen för digitaliseringens påverkan på mindre revisionsbyråer. Studien undersöker hur den professionella och kommersiella logiken påverkar företagets och de anställdas syn på förändringar drivna av digitalisering.  Metod: Den genomförda studien är en fallstudie med deduktiv ansats. Insamlingen av data har skett genom semistrukturerade intervjuer och resultat har sammanställts i en tematisk analys.   Resultat & Slutsats: Digitaliseringen har bidragit till ett skifte från den professionella logiken till den kommersiella genom att branschen har behövt bli mer kundorienterad och servicemedveten genom digitaliseringen. Däremot finns det aspekter i revisionsbranschen som fortfarande håller sig inom den professionella logiken på grund av bland annat lagar, etikkoder och praxis.   Examensarbetets bidrag: Studien visar att det finns en kontextuell skillnad mellan teori och praktik. Mindre revisionsbyråer ser inte på framtiden inom revisionsbranschen så som den befintliga teorin har visat. Studiens praktiska bidrag lyfter detta gap som en risk. Skiftet från professionell till kommersiell logik har påbörjats inom branschen och företag som inte investerar i digitalisering för att hålla sig konkurrenskraftiga riskerar att tappa kunder och inkomst.  Förslag till fortsatt forskning: Framtida studier kan förslagsvis vara att titta på ytterligare revisionsbyråer för en jämförande studie. Även en jämförelse mellan små och stora revisionsbyråer gällande den digitala mognadsgraden. Framför allt om kunder gått från mindre byråer till större byråer när digitalisering möjliggjort samarbete på distans.

Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. However, the interpretive nature of language forms various problems connected to its components. Intangible assets (IAs) have long been an ever-difficult defined concept within the accounting language, leaving room for preparers and users of financial accounting to form individual interpretations of the concept and financial reality. Regulatory changes created to clarify these difficult defined concepts within the accounting language, such as IAs, change the accounting language, and may thus affect the interpretation of the concept as well as financial reality. It is therefore of interest to understand how these interpretations of IAs and financial reality are affected by a regulatory change. Research on this area has been left unexplored to our knowledge. Instead, previous research has been performed on the various components of the area, such as IAs and the accounting language in themselves, but does not appear to have been examined together. Additionally, previous research fails to connect the issue of interpretations with how the interpretations are affected through a regulatory change and ultimately influences our understanding of financial reality. Therefore, this thesis aims to fill this research gap and provide an understanding of how interpretations are made, along with an explanation of how interpretations are affected through accounting language change and how it affects our understanding of financial reality. This is done by examining the effects of a regulatory change on users and preparers’ interpretation of IA. The regulatory change consists of two IFRIC decisions concerning the accounting of SaaS arrangements. Purpose: The purpose of this thesis is to examine how changes in the accounting languagecaused by a regulatory change affects the interpretation of IAs for preparers and users offinancial accounting, which in turn can provide an understanding of how changes in theaccounting language affect the interpretation of financial reality. Method: A qualitative method was used to examine the topic of this thesis. The empirical data were gathered through semi-structured interviews and further analyzed through ethnographic content analysis (ECA). Data were collected from 9 respondents with either programmer, auditor, investor, investment adviser, business adviser, or preparer of financial accounting as an organizational role. Main results: Users and preparers make general interpretations in different manners, interpretations concerning financial reality. Preparers who work closely with accounting regulation base their interpretations on the regulatory pillar as the institutional logics of the corresponding profession guide their decisions and actions. While users that work further from the accounting regulation do not share the institutional logics of the preparers, insteadbase their interpretations on the cultural-cognitive pillar. These differences are connected tothe normative pillar as the institutional logics of their corresponding professions shape the interpretations of financial reality. Interpretations are thus made in accordance with the normative pillar and institutional logics of each profession with either the regulatory or the cultural-cognitive pillar as the main emphasis.

Background: A majority of world trade takes place within rather than between organizations. When transactions take place within an organization and external market forces are absent, internal prices must be developed. The pricing of these internal transactions gives rise to the topic of transfer pricing. Purpose: Previous papers within the transfer pricing field have tended to have a narrow focus where one or a few aspects of transfer pricing have been examined. This paper instead investigates multiple aspects of transfer pricing with guidance from previous literature, stakeholder theory, and institutional theory. By doing so, the aim is to generate a holistic view of how transfer pricing is managed in an international organization. Method: This paper is based on a constructionist standpoint and uses an abductive qualitative approach. The study is a single-case study where data is mainly collected by interviewing employees involved in transfer pricing. To analyze the collected data, thematic analysis is used. Conclusion: Transfer pricing can be understood as a necessity stemming from the internal transactions that were beneficial to the case organization. The findings of this paper indicate that the management of transfer pricing is influenced by a variety of aspects that must be balanced.

Background: All companies need to portray themselves to society and since the majority of employment stems from SMEs there are different ways SMEs can communicate to society and their stakeholders. This can be communicated through both formal and informal reporting. Purpose: The purpose of this thesis is to identify the relationship between SMEs and their stakeholders in the context of reporting. Through the widespread distribution of SMEs as a topic the purpose is to further investigate SMEs and their use of formal and informal reporting. Methodology: This thesis adopts a qualitative comparative case study of Swedish SMEs. The sample consisted of ten companies where an abductive approach was used throughout the study. The findings were analyzed with the help of stakeholder theory, agency theory and institutional theory to answer the research question. Conclusion: The findings indicate that the studied companies in general use different kinds of formal and informal reporting for each stakeholder. The findings also indicate that by using different kinds of reporting for each stakeholder, the company thus aligns the interests of the stakeholders with the company and therefore reduces information asymmetry. Regarding what kind of information they choose to report, previous knowledge is proven to be one of the most important factors since knowing what the stakeholders want can be crucial for any company.