Yes / The race against ‘Digital Darwinism’ in public sector had caused failures of several high profile large-scale Digitally Enabled Service Transformation (DEST) projects. While technical and managerial issues are often emphasised as the factors underpinning such failures, the vital role of key actors and the interplay between these actors and structures is underplayed when examining the causes of DEST failure. To enable a richer understanding of DEST, this paper proposes an analytical lens combining Institutional Theory (IT) and Structuration Theory (ST) to explore the case of ‘Universal Credit’, a very large and ambitious DEST project in the UK. Analysis reveals that the institutional actors and structures played significant roles in the transformation process. Albeit governing the actors’ actions, institutional structures are shaped through actions that are influenced by knowledge, power and norms. Hence, recognising and addressing these subliminal factors are critical to promote actions that can facilitate DEST success. The contributions of this case study are two-folds. Theoretically, it provides a distinctive conceptual approach to study DEST; and practically, the lessons help in signposting better managerial practices.

No / Digitally-Enabled Service Transformation (DEST) projects in public sector institutions are viewed as a choice of strategic response towards changes in policy. Such transformation can destruct institutional stability and legitimacy and result in failure if the complex institutional setting of the public sector is not comprehended in the change-institutionalisation effort. Through a multiple case enquiry, this study examines how institutional pressures contribute towards the emergence of DEST in public agencies and how newly introduced transformation is implemented and diffused within the institutional setting. The findings highlight that as a form of technology driven change, DEST is characterised and shaped dominantly by continuous interplay with institutional elements and the impact of these interactions define the institutionalisation, deinstitutionalisation and re-institutionalisation of DEST. Ability to recognise such stages and provide the required support will determine a public institution's ability to effectively manage DEST and attain its strategic goals.

No / The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.

Yes / This paper examines trends in the content of reporting within 135 UK Higher Education Institutions (HEIs). It explores the extent to which Integrated Reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI specific features influence the resulting disclosures. Existing IR guidelines given by the International Integrated Reporting Council (IIRC) and the adoption of content analysis have provided the opportunity to examine the trend and extent of IR content elements associated in HEI corporate reports. The evidence was obtained from 405 UK HEI annual reports covering the period 2014-2016. The results indicate a significant increase in the number of IR content elements embedded in HEI annual reports. The HEI specific characteristics examined, such as a) the establishment of HEI (before or after 1992), b) adoption of IR framework and c) size of HEI, are all significantly and positively associated with IR content elements disclosure. This paper argues that institutional theory, isomorphism and isopraxism are relevant for explaining the changes in the contents of HEI annual reports. The findings also suggest that universities are beginning to adopt an integrated thinking approach to the reporting of their activities. The study is based on IR content elements only and could be extended to include the fundamental concepts and basic principles of the IR framework. There are other factors that have a potentially crucial influence on HEI core activities (such as teaching and learning research and internationalisation) which have been omitted from this study. The findings will allow policymakers to evaluate the extent to which integrated thinking is taking place and influencing the UK HEI sector in the selection and presentation of information. A further implication of the findings is that an appropriate a sector-wide enforcement and compliance body, for instance, the British Universities Finance Directors Group (BUFDG), may consider developing voluntary IR guidance in a clear, consistent, concise and comparable format. Also, it may pursue regulatory support for this guidance. In doing so, it may monitor the compliance and disclosure levels of appropriate IR requirements. Within such a framework, IR could be used to assist HEIs to make more sustainable choices and allow stakeholders to better understand aspects of HEI performance. The research has implications for society within and beyond the unique UK HEI sector. Universities are places of advanced thinking and can lead the way for other sectors by demonstrating the potential of integrated thinking to create a cohesive wide-ranging discourse and create engagement among stakeholder groups. Specifically, IR builds on the strong points of accounting, for instance, robust quantitative evidence collecting, relevance, reliability, materiality, comparability and assurability, to explain the sustainability discourse into a ‘‘language’’ logical to HEIs organisational decision-makers. Consequently, IR may generate better visibility and knowledge of the financial values of exploiting capitals (financial, intellectual, human, manufactured, social, and natural) and offer a multifaceted approach to reassess HEIs organisational performance in various sectors that support the growth of integrated thinking.

Bakgrund: Offentliga organisationer har under de senaste decennierna utsatts för förändring, detta till följd av ett ökat krav på effektivitet. Som svar på detta har styrinstrument (management verktyg) från industriella sammanhang hämtats för att bemöta denna effektivitet, ett av dessa verktyg är Lean, som i hälso- och sjukvården fått namnet Lean Healthcare. Lean kan ses vara ett koncept som färdats från tillverkningsindustrin in till hälso- och sjukvården där den översatts, något som medfört att det teoretiska ramverket översättningsmodellen används för att förstå denna översättning i hälso- och sjukvården.   Syfte: Syftet med studien är att beskriva och förklara hur olika hälso- och sjukvårdsorganisationer översätter Lean. Detta för att bidra med kunskap om vad Lean står för i hälso- och sjukvården, samt vilka möjligheter och svårigheter som existerar.   Metodval: En kvalitativ flerfallstudie har genomförts för att kunna förstår hur Lean översatts i hälso- och sjukvården. Datainsamlingen har genomförts genom semistrukturerade intervjuer på kliniknivå vilket inneburit att vi haft kontakt med läkare, sjuksköterskor, fysiker, specialistsjuksköterskor, barnmorskor samt administrativ ledning. Vi har även tagit del av olika dokument som medfört en bredare förståelse för hur översättningen sett ut.   Slutsatser: Vi har sett hur idén, Lean, genomgått olika faser i klinikerna där det översatts till att bli något eget i klinikernas lokala praktiker. Vi kan konstatera att Lean i hälso- och sjukvården blir något som står för effektivitet, processtänk, samarbete och problemlösning, standardisering, visualisering, att ledarna investerar i sina anställda samt mätning och sökande efter överlevnadsgrad. Vidare kan vi konstatera att Lean i hälso- och sjukvården skapar möjligheter då det lett till effektivare behandlingstid, bättre tillgänglighet av personal, förkortade ledtider, förbättrade patientflöden, bättre arbetsmiljö och en bättre struktur. Svårigheter som visat sig uppkomma är att finna balans och anpassning, svårigheter med professioner, svårigheter med koppling till det industriella sammanhanget samt den komplexitet som hälso- och sjukvården består av där oförutsägbara händelser ofta uppstår. / Background and discussion: Public organizations have in recent decades been subjected to change, and this is due to an increased demand for efficiency. The control instrument (management tool) from industrial settings has been taken in response to this efficiency and one of them is Lean, in Healthcare named “Lean Healthcare”. Lean can be seen as an idea that has been translated from the manufacturing industry to healthcare, and the theoretical framework translation model has been used to understand this in this paper. Purpose: The purpose of the study is to describe and explain how different healthcare organizations translate Lean. This is to provide knowledge of what Lean stands for in Healthcare, as well as the difficulties and opportunities that exist. Method: A qualitative case study has been conducted to understand how Lean is translated into Healthcare. Data has been collected through semi-structured interviews at the clinic level, which meant that we had contact with doctors, nurses, physicists, specialist nurses, midwifes and administrative management. We have also taken note of the documents that enabled us to have a broad understanding of how the translation looked which has given us an understanding of the opportunities and difficulties that existed. Conclusions: We have seen how the idea, Lean, has undergone various phases in both of the clinics, where it was translated into something local. We can conclude that Lean in Healthcare is something that stands for efficiency, the process of thinking, collaboration and problem solving, standardization, visualization, leaders investing in their employees, and measurement of quest for survival. Furthermore, we note that Lean in Healthcare creates opportunities as it leads to more effective treatment, better availability of personnel, shorter lead times, improved patient flow, better work, better structure and a better working environment. Difficulties arise as proven by finding balance and alignment, difficulties with professions, difficulties related to the industrial context and the complexity of healthcare where unpredictable events are common.

Ledarskap finns på flera platser i samhället och kan se ut på olika sätt. Det är något som alla känner till eller har kommit i kontakt med på ett eller annat sätt. Likt ord som lycka eller kärlek är ledarskap subjektivt och öppet för tolkning. Vissa hävdar att ledarskap är en medfödd förmåga medan andra menar att det är en förmåga som kan tränas upp. Ledarskapets speciella karaktär med sin skiftande betydelse och utseende fick oss att skriva det här arbetet. Ledarskap är så mycket mer än att bara leda människor eller ge order. Som en social konstruktion skapas ledarskapet för att kunna styra, leda och bemöta krav från exempelvis omgivningen.Syftet med studien är att undersöka hur studenterna på Högskolan i Borås uppfattar ledarskap. Vi har valt att genomföra studien utifrån en kvantitativ och kvalitativ metod med utgångspunkt i form av enkätundersökning och intervjuer. Empirin ligger till grund för analysen och består av kännetecken och påståenden om ledarskap. Samtidigt som vi har gjort ett försök till att visa hur institutionalismen kan kopplas till ledarskap. Resultatet visar att studenterna har en bred uppfattning om företeelsen ledarskap. En ledare skall vara duktiga på flera olika saker och förfoga över egenskaper som exempelvis kommunikationsförmåga, förtroendeingivande och samarbetsvillighet. / Program: Ekonomie magisterutbildning i företagsekonomi 60 hp

In this study, the difference between shareholder reactions to eco-harmful behaviour by firms in China and Germany are being researched. Previous research has focused on shareholder reaction in developed countries, especially the US. What remains unknown is whether shareholders in developing countries have adopted the same norms concerning the environment as shareholders in developed countries. Institutional theory, legitimacy theory and desensitization theory are examined in this study. An event study was conducted with an [-1,1] and [-1,3] event window surrounding the announcement of eco-harmful behaviour by firms. Events were drawn from relevant news articles and environmental databases. In total 43 events have been discovered over the years 2007 to 2015. Overall, results indicate that the decrease in share prices is not significantly different from zero. However, when comparing China and Germany, evidence is found that Chinese firms are punished more severely than German firms when corporations harm the environment. Contrary to expectations, it can be concluded that the institutionalization of environmental norms has taken place in China, either through internal or global pressures.

In this thesis we statistically measure if normative and cultural-cognitive institutions moderate the relationship of entrepreneurship and economic growth when the entrepreneurial activity is rooted in different motivations. The types of entrepreneurship which we are measuring, in relation to economic growth, are opportunity- and necessity entrepreneurship. By reviewing the literature we found a general agreement regarding the effect of opportunity entrepreneurship on economic growth while the opinions on necessity entrepreneurship are disparate. Taking institutional theory as the basis for moderation fills in several gaps of the existing literature such as using different types of institutions at the same time or fulfilling the demand for cross-country time series study in both entrepreneurship and institutional research. Regulative institutions are taken into consideration when choosing the countries for analysing. Trust, as a proxy for social capital, is used to measure the moderating effect of normative institutions whilst Power Distance Index and individualism are the measures of cultural-cognitive institutions. Relying on secondary data we used an Ordinary Least Square regression and a repeated measures model for analysis.   In line with previous research we found that opportunity entrepreneurship does not have a significant positive correlation with economic growth, when the effect is measured through the productivity enhancement of labour and technology. Necessity entrepreneurship displayed a significantly negative effect. Furthermore, our results did not show any effect when moderating the different motivations for entrepreneurship with trust, power distance or individualism. At the end of our thesis we elaborate on the possible reasons for our findings and suggest some directions for further research.   The thesis contributes to entrepreneurship research with filling the gaps of cross-country, time series study and providing empirical evidence for the existing theories. It enables to gain a deeper understanding of the relationship of entrepreneurship and economic growth. Regarding institutional research, our thesis places some emphasis on the positive effects of institutional dimensions with relations to entrepreneurial context. It would be very interesting to see more research into the negative aspects of institutions to not only understand what fosters productivity of e.g. innovation and labour, but also burdens it.

This qualitative and descriptive essay discusses pharmaceutical companies’ financial reporting of research and development expenditures, if separate acquisitions and development expenditure for internally generated intangible assets are expensed or capitalized, and the reason for this. The problem statements are: How do pharmaceutical companies report their development and research expenditures? Why do pharmaceutical companies choose to expense or capitalize their separate acquisitions and development expenditures for internally generated intangible assets? Interviews have been conducted with pharmaceutical companies that comply with IFRS in their consolidated reporting and which conduct research and development. It is internally generated intangible assets and separate acquisitions that are in focus of this study. Since 2005 it is mandatory for publicly listed companies in the EU to apply to IFRS (International Financial Reporting Standards) in their consolidated reporting. Since IFRS rules are principle based this allows for a more flexible application of accounting standards, which contributes to a subjective interpretation. Expenditures for research and development should be reported either by direct expensing in the income statement or capitalization as an intangible asset in the balance sheet if certain criteria according to IAS 38 are met. Choice of method affects the company´s key ratios along with the balance and income statements and it is the companies themselves which are to determine whether these conditions are met or not. Institutional theory has been used to establish whether companies’ choice of expensing or capitalizing can be explained through different forms of isomorphism, habits and practices, or if choice of method is based on the organization and its environment´s mutual dependency and how the stake holders will perceive the company. Evidence shows that it is mainly coercive isomorphism through laws and regulations that govern the choice of method, but also habits and practices as well as mimetic isomorphism to achieve legitimacy affect choice of method.

This research critically investigates the adoption and implementation of transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It opportunely chose Nigeria as a case study of transfer pricing issues in developing countries as Nigeria was devising and implementing its own transfer pricing regulation. In early 2012, Nigeria issued draft transfer pricing regulations for consultation with a view to publishing them at the end of the same year. In order to gauge the reaction of the stakeholders in Nigeria to the adoption and implementation of transfer pricing regulations and other related issues, a questionnaire was designed and administered to 140 respondents from eight different stakeholders groups including Nigerian tax authority, multinational companies in the petroleum sector and other organisations involved in tax matters. The questionnaire elicited their views on the (i) form of adoption of transfer pricing regulations; (ii) motive behind the adoption of the regulations; (iii) administrative resource capacity of the Nigerian tax authority; (iv) barriers that might hinder successful implementation of the regulations; and (v) needs for guidance and support. Institutional theory and resource-based view were employed as a theoretical lens through which to guide the study and to provide a platform against which to analyse the responses to the questionnaire and the interviews. The analysis of the responses to the questionnaire was thus undertaken subsequent to the adoption of the transfer pricing system which enabled informed reflection and critical analysis to be carried out on the results of the analysis. In addition, interviews with 16 experts were conducted subsequent to the issue and preliminary analysis of the responses to the questionnaire in order to gauge their reaction to the views being expressed by the respondents. This enabled a reflective analysis to be undertaken when assessing the information content emerging from the responses. The findings of the study indicate that the OECD transfer pricing framework, which is the transfer pricing system of choice amongst the developed countries, is not the most preferred framework for the regulation of transfer pricing in Nigeria. It also reveals that whilst the Nigerian tax authority has the administrative capacity to develop a transfer pricing team and other necessary platforms for the adoption and implementation of transfer pricing regulations, the lack of sufficient transfer pricing experts, political will and inadequate comparable information are the major potential barriers that might hinder the successful implementation of transfer pricing regulations in Nigeria. These findings should enable policy makers and other stakeholders in Nigeria to review their transfer pricing policies and find a way to overcome the identified potential barriers. This thesis is the first of its kind to empirically investigate the transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It also further establishes the use of institutional theory and resource-based view framework in transfer pricing studies and especially, by extending its application to the adoption and implementation of transfer pricing regulations with a particular emphasis on the petroleum sector.