För företag idag är det av stor betydelse att ha en fungerande interninformation. Syftet med denna studie var att belysa hur butikschefer och medarbetare i ett företag upplevde och definierade sin interninformation samt se hur interninformationen fungerade i nutiden och hur de eftersträvade att den borde fungera i framtiden. Målet var även att belysa vilka informationskanaler som ansågs vara mest informativa och fungerande. Elva intervjuer genomfördes och därefter analyserades data med hjälp av en induktiv tematisk analys. I studien framkom att de intervjuades upplevelse av interninformationen var positiv. Den viktigaste informationskanalen var muntlig information, vilket uppskattades av både butikschefer och medarbetare då denna kanal stimulerade till diskussion och ett möte ansikte mot ansikte som kunde förtydliga informationen. Tidsbrist och avancerade sökvägar kunde dock försvåra inhämtning av information från intranätet. Slutsatserna var att intervjupersonerna upplevde information som något viktigt inom företaget och flera uppgav att den var oerhört viktig för företagets existens. / For companies today, it is important to have functioning internal information. The purpose of this study was to illustrate how store managers and employees in a company experienced and defined their internal information, how the internal information works at present and how they wanted to obtain it in the future. Another goal was to highlight the information channels that were considered the most informative and functional. Eleven interviews were carried out and the data was analyzed using an inductive thematic analysis. The study proved that the experience of internal information was positive among the interviewees. The most important information channel was verbal information, which was appreciated by both store managers and employees. Verbal information gave the opportunity for discussions and face to face interactions that made it possible to clarify the information. The study revealed that lack of time and advanced searching paths may obstruct the collection of information. The conclusion was that the interviewees perceive information as something important within the company and several states that it was crucial for the company's existence.

No description available.

The thesis focuses on designing a model for corporate internal information system. The theoretical part characterizes possible intranet risks and principles it should be based on. The practical part contains introduction of a company for which it was created through a case study, its design and realization of the project, its consequent evaluation resulting in definition of a corporate internal information system model based on acquired findings.

This study introduces industry competition factors to fraud models to examine how competition associates with fraud risk. I argue that industry competition eclipses many firm-level determinants in their association with fraud risk, and that the cost of poor information elevates fraud risk as competition increases. I find that fraud risk is higher for firms in industries with 1) more substitutable products and services, 2) greater threats of new entry, and 3) larger incumbent pools of competitors, and that substitution exceeds every firm-level variable except size in its relevance with fraud risk. Cross-sectionally, I provide evidence that industry-wide non-adoption of advanced cost analytics (i.e. using obsolete, distortionary standard costing practices) may exacerbate the fraud-risk effects of competition, especially product substitution: a one standard deviation increase in substitution associates with over double the fraud risk for firms in industries typified by obsolete costing practices. I also find that different strategies vary in their fraud-offsetting associations dependent on the type of competition most prevalent in an industry. Together, these findings shed light on how the effects of industry competition may subsume or surpass most firm-level fraud determinants and provide evidence of previously unidentified drawbacks of obsolete cost accounting systems. / Doctor of Philosophy / Elements of industry competition help explain a firm's fraud risk. I find that bringing competition variables into firm-level fraud models helps explain a large portion of the firm's fraud risk, and that the effects of competition more strongly associate with fraud risk than most firm-level attributes. The results also indicate that the effects of competition on fraud risk may be even worse in industries where obsolete cost accounting practices remain widespread: the effects of price competition in such industries associates with significantly greater fraud risk than in other industries. Additional findings include the implied fraud-risk-reducing effects of different business strategies, depending on which type of competition is most intensive around a firm. Altogether, this study sheds light on the importance of including industry competition effects when assessing fraud risk, especially when a firm's or its peers' cost accounting system quality is poor and price competition is high.