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Vi har gjort en fallstudie som utforskar hur ledarskapet påverkar och påverkas vid entillämpning av ISO 14001, samt hur tillämpningen av standarden är utformad påstudiens företag. Analysen har genomförts med hjälp av institutionell teori somteoretisk referensram. Vi kom fram till att ISO 14001 inte leder till eninterorganisatorisk homogenisering mellan olika företag, inomsamhällsplaneringsbranschen som vårt fallföretag agerar i. Vidare fastslog vi även enparadox i utformningen av ISO 14001-systemet hos företaget; otydliga istället förtydliga krav ökar chansen för att behålla certifieringen. Till sists kom vi också framtill att ledarskapets svårighet att kommunicera aktörernas rätt att översätta ISO 14001i sin praktik, beror på att ISO 9001 och ISO 14001 hos vårt fallföretag är utformatsom ett gemensamt system. Där ISO 9001 ligger i fokus. Uppsatsen syfte är att bidratill existerande institutionell teori. / Program: Civilekonomprogrammet

Från och med redovisningsåret 2014 måste mindre organisationer ha valt mellan redovisningsregelverken K2 och K3. För bostadsrättsföreningar är detta val komplicerat eftersom redovisning enligt regelverken inte anses anpassad för dem. Denna studie syftar därför till att undersöka vilka faktorer som ligger bakom bostadsrättsföreningars val mellan dessa K-regelverk. I studiens undersöks variablerna storlek, skuldsättningsgrad, anläggningstillgångar, ålder och kooperativtillhörighet. Utifrån Positive Accounting Theory och Institutional Theory ställs fem hypoteser upp över vilket K-regelverk föreningarna förväntas välja i förhållande till dessa faktorer. Hypoteserna testas med en logistisk regressionsanalys genomförd på insamlad data från 303 svenska bostadsrättsföreningar. Studiens resultat tyder på att tre av de ovanstående faktorerna påverkar föreningarnas val: storlek, anläggningstillgångar och kooperativtillhörighet. Signifikanta resultat för skuldsättningsgrad och ålder erhölls ej. Vidare indikerar resultaten att Positive Accounting Theory inte kan förklara bostadsrättsföreningarnas val av regelverk. Institutional Theory verkar dock delvis kunna förklara valet.

<p><strong><p>Seminar Date: 28th May, 2010 <strong></strong></p><p>Level: Master Thesis – EFO705 <strong></strong></p><p>Program: MIMA – International Business and Entrepreneurship <strong></strong></p><p>Authors: Alisa Pongsriwat & Wissawa Aunyawong <strong></strong></p><p>Title: Cross Institutional and Cultural Barriers: The opportunity of Thai entrepreneurs in doing business in Sweden - <em>Case study of Restaurant business <strong></strong></em></p><p>Tutor: Sune Tjernström <strong></strong></p><p>Background: Doing Thai Restaurant in Sweden seems to be opportunity of Thai entrepreneurs as there are potential trend leading to business success and many advantages supporting investment. However, cross institutional and cultural barriers can cause business failure. <strong></strong></p><p>Research Problem:´How can Thai entrepreneur overcome the cross institutional and cultural barriers for successfully running restaurant business in Sweden to beat in Swedish market? <strong></strong></p><p>Purpose: Our purpose is to understand and explain the cross cultural barriers in doing Thai restaurant business in Sweden in the context of cultures embedded in both Thailand and Sweden. The foundation of our research is based on the case study of Thai food restaurants in Sweden. <strong></strong></p><p>Method: Our research is mainly based on qualitative research using the case study and the secondary information gathered during the research. We have also taken into account some primary information by conducting three semi-structured interviews from the Thai owners of Thai restaurants in different locations in Sweden. All the information collected during the course of our research has been analyzed and has finally led us to a conclusion. <strong></strong></p><p>Conclusion: After the analysis of outcomes, both from the interviews and the secondary information conducted, we concluded that Thai entrepreneurs need to strictly follow the laws and regulations of Sweden because they cannot be changed. They also need to adapt some norms and cultures but not too much in order to maintain Thai uniqueness as competitive advantage in Swedish market. We have recommended that Thai entrepreneurs should recognize the key characteristics between Thai and Swede as the key successful business. <strong></strong></p><p>Contribution: Our research will give the useful information and practical recommendations in the future to the Thai entrepreneurs in Thailand, who are interesting in doing business in Sweden in order to seeking new opportunity.</p></strong></p><p> </p>

<p>In recent years, family firms have been stressed as important contributors to economic wealth. An increased focus from both researchers and practitioners can therefore be seen in various forms such as research institutes and conferences. Furthermore, family firms are often treated as a group of similar kind while inherent differences are played down.</p><p>From a theoretical perspective, organisations look at the behaviour of others that face similar complex situations, such as succession. Information can be found in institutional carriers who connect groups of firms. By imitating what is perceived as successful practices, family firms face the risk of employing inefficient procedures in times of succession.</p><p>The purpose of this thesis was to investigate what kind of ideas Dagens Industri as institutional carrier communicates about succession in family firms. To fulfil the purpose, data was retrieved in the form of Dagens Industri articles concerning family businesses and succession. Interpretations were based on theoretical constructs on family firms as well as institutional theory.</p><p>From our findings, it was observed that family firms differ on the basis of industry presence and ownership structure. Furthermore, importance of time and communication was stressed in Dagens Industri.</p>

Specifically, this dissertation explains the rise of the for-profit university in the United States. Generally, it explains the legitimation of a new (form of) organization in an institutional environment.In this dissertation I demonstrate that organizational legitimation is a process whereby a key audience serving as an institutional gatekeeper cognitively comprehends an applicant as a member of an existing category in the audience's classification system. When this process is problematic or contested, it consists of active negotiations between the audience and the applicant (and sometimes third parties) over how to apply or interpret the rules of classification.Using a case-study framework I selected seven cases from the history of the leading for-profit university, the University of Phoenix. These cases represented episodes of successful legitimation by the three key gatekeeping audiences in the postsecondary education environment. I assembled the documentary record for each of these cases and supplemented them with informant interviews. With this evidence I compiled a narrative for each episode which I then analyzed using comparative and historical methods.I found that audiences' classification systems varied according to their category configurations and their classification rules, and that these variations may affect how legitimation proceeds. I further found that audiences and applicants draw from their own tool kits of unilateral, bilateral, and multilateral strategies. Finally, I found that legitimation may proceed according to one of several different temporal models.

This thesis studies the change process of risk management practices associated with the implementation of Enterprise Risk Management (ERM) and the extent to which it can lead to changes in capital allocation practices. The study develops a theoretical framework to study risk management changes, which draws on structuration theory (Giddens, 1979, 1984) and institutional theory, particularly the institutional framework of Burns and Scapens (2000), as well as new institutional sociology theory. A two-stage empirical study was undertaken in non-life insurance companies. The first stage was a field study of 10 listed non-life insurance companies, while the second stage was a case study of a large non-life insurance company. Multiple data collection methods were used including semi-structured interviews, documentary evidence, annual reports, and publicly available data. Findings show internal, coercive, and normative pressures have mainly driven the ERM adoption decision. The literature supports the impact of coercive, mimetic, and normative pressures on the trend toward ERM in financial industries. However, the study finds that internal pressures related to achieving the company's objectives are either equal to or surpass the external pressures. The study also provides empirical evidence of the changes in risk management practices, which include capital allocation change process associated with ERM implementation. Effective capital allocation requires the incorporation of ERM elements in the whole process of allocating capital. Furthermore, new capital allocation routines and institutions are produced. The study shows that the risk-based capital allocation method is intra- and extra-institutionalised at the company level. The main contribution of this thesis is to identify the nature of ERM adoption and implementation in insurance companies. More specifically, this study provides a better understanding of the institutional forces driving ERM adoption and offers empirical evidence on ERM implementation and the change in risk management practices (routines) within nonlife insurance companies. Moreover, this study avoids the limitations of previous research that was based on surveys, and it does so by conducting an exploratory field study and explanatory case study to address the changes in risk management practices. Practices and process need to be located in their institutional context and hence cannot be reflected in surveys.

Background/Introduction:  Coaching is a concept that has existed since the 16th century but recently seems to be in every context. There are life coaches, work coaches, sports coaches and coaching in companies. Suddenly coaching seems to be everywhere. Despite that, there is not many empirical studies about coaching. At the same time there is a discussion going on about wheater coaching could be seen as a short-lived fashion or not. Purpose: Develop an understanding of coaching by showing how coaching can end up in and how it can be expressed in organizations.  Research questions: How has coaching ended up in the cases in the study? How has coaching been expressed in the cases in the study? Method: We have made a qualitative study with an abductive approach. First we have collected empirical material through semi-structured interviews without a theoretical basis. Then we analyzed and interpreted the empiricals using institutional theory.  Conclusion: The study shows that coaching has spread through leadership educations, sport coach educations, university studies, own interest, lectures, books, and role models. The coaching then been expressed through communication, questions, goals and planning, support and feedback. The characteristics of coaching, the way it is spreads and the way it has come to the companies are in line with how fashion works according to the theory. The organisations also handle coaching in the exact same way as they are handling fashion. With these facts we claim that one could say that coaching is fashion today. / Bakgrund/inledning: Coaching är ett begrepp som funnits sedan 1500-talet men som på senare tid verkar finnas överallt. Det finns livscoacher, jobbcoacher, idrottscoacher och coaching i företag. Det verkar vara något som plötsligt finns i alla sammanhang. Trots det finns det få empiriska studier om coaching. Samtidigt pågår en diskussion kring huruvida coaching kan ses som ett mode eller inte.  Syfte: Utveckla förståelsen för coaching genom att visa på hur coaching kan komma till och ta sig i uttryck i organisationer Frågor: Hur har coaching kommit till fallen i studien?  Hur har coaching tagit sig i uttryck i fallen i studien?  Metod: Vi har gjort en kvalitativ studie med med ett abduktivt tillvägagångssätt. Vi har först samlat in empiriskt material via semi-strukturerade intervjuer utan en teoretisk utgångspunkt för att sedan analysera och tolka det empiriska materialet med hjälp av institutionell teori. Slutsats: Studien visar att coaching har spridit sig via ledarskapsutbildningar, idrottscoachutbildning, universitetsstudier, eget intresse, föreläsningar, böcker, och förebilder. Coachingen har sedan tagit sig i uttryck genom kommunikation, frågeställningar, mål och planering, stöttning och feedback. Cochingens egenskaper, sätt att sprida sig på och komma till företaget stämmer överens med hur ett mode fungerar. Organisationerna hanterar dessutom coaching precis som de hanterar moden vilket gör att vi menar att vi kan säga att coaching ses som ett mode idag.

This thesis focuses on e-government implementation and related institutional adoption and diffusion factors in Omani public sector organisations. With the advancement of the Internet and supporting Information and Communication Technologies, e-government has emerged as an effective means of delivering government services to citizens. While most early e-government efforts were concentrated on developed countries, in the recent past, it has also become popular in many developing countries. Most notably are the Middle Eastern countries that have continued to invest significantly into e-government initiatives in the last five years. However, compared to the West, the progress of e-government implementation and diffusion has been laggard in the Middle East region. The Sultanate of Oman is one such example, where, although large investments have been made since 2003 to facilitate the implementation of its electronic services, limited progress has been made in terms of realising fully functional e-government. The aim of this thesis is to examine the institutional factors influencing the development and implementation of e-government in the context of Oman using case study based research. From an institutional perspective economic, political and social as well as technological issues signify the most fundamental pressures that organisations face when initiating e-government implementation led change. Using institutional theory as a conceptual lens, this thesis aims to provide a better understanding of the internal and external pressures that influence the success of e-government projects. This research identified nineteen different factors influencing the progress of the national e-government project, e-Oman, from a public sector organisational perspective. Further, a conceptual model for examining e-government implementation has been developed and evaluated empirically within the context of Oman. By doing so, this research contributes to the body of knowledge by identifying the institutional factors that contributes to the success of e-government implementation and explaining its paradoxes.

"... it will be the purpose of this paper to search the writings of Classicism as exemplified by Smith, Say, Ricardo, Senior, Mill and Marshall, and the works of Veblen for their theories of monopoly. By a contrast and comparison of these theories, it is hoped that the information developed may become the basis for checking any hidden holdovers from these two schools and, by showing their origin, to develop some understanding of a singularly complex problem of the modern world."--leaf 2