In this comparative case study between Handelsbanken and Nordea, the homogeneous industry of banking is investigated together with the phenomena of management consulting. The two banks are scrutinized under the same laws and regulations, offering the same products and services and tend to recruit similar people. Hence, they are under the same isomorphic pressures. At the same time, it has been acknowledged in the media that the two big banks clearly have different opinions towards management consulting, which additionally is a business area that has increased dramatically over the past years. With this in mind it is interesting to examine why the two actors take such different stands towards the usage of management consultants? In order to answer the research question, theories within management consulting, isomorphism, organizational identity and culture are presented. Semi-structured interviews are used as a primary method and the result of our study is twofold. First, the banks have different ideas about what a management consultant contributes with. Second, the result emphasizes the importance of organizational culture to a greater extent than expected. Hence the cultural palette and the existing understanding of management consulting in these two banks are crucial in order to understand the differences within a homogeneous industry.

Digitaliseringen kommer sannolikt att ställa andra krav på dagens organisationer. Molnbaserade ERP-system efterfrågas i allt högre grad, vilket innebär att organisationer måste anpassa sina aktiviteter i enlighet med de molnbaserade ERP-systemen. Denna studie undersöker hur åtta konsulter arbetar med organisationer för att ta dem från plastbaserade ERP-system till molnbaserade ERP-system. De åtta respondenterna, som bidrog med det empiriska materialet, representerar olika företag. Studien finner stöd för delar av den teoretiska bakgrunden, och andra delar av studien stödjer inte tidigare forskning inom området. Det finns empiriskt stöd för institutionaliseringsteori och för vad organisationer strategiskt behöver uppnå för att erhålla konkurrensfördelar. Studien presenterar olika utmaningar inom kontextvariablerna: organisationsstruktur, organisationssystem och strategi. Resultatet av studien visar att om organisationer framgångsrikt ska kunna övergå till molnbaserade ERP-system, måste organisationer vara flexibla, vilket organiska organisationsstrukturen är. Resultatet visar också att det finns utmaningar inom den normativa isomorfismen, vilket innebär ett motstånd från organisationens IT-avdelning. Slutsatsen i denna studie är att konsulter som arbetar med organisationer som genomför implementeringar av molnbaserade ERP-system måste överväga kontextvariabler för att få en förståelse för vilka organisatoriska mekanismer som påverkar vägen till molnet. / The digitalization will most likely require other demands on today's organisations. Cloudbased ERP-systems more and more becomes a fact in organizations, and this will mean that organizations have to adapt their activities accordingly. This study examines how eight konsultants work with organizations to take them from on-premise ERP-systems to cloudbased ERP-systems. The eight respondents, who provided empirical information represent different companies. The study finds support for parts of the theoretical background, and other parts of the study does not support earlier research in within the field. There is empirical support for institutionalization theory and for strategy needs to achieve competitive advantages.The study presents different challenges within the contingency variables: organizational structure, organizational systems and strategy. The result from the study is that in order to successfully transcend to the cloud organizations need to be flexible, which the organic organizational structure is. The result also shows that there are challenges within the normative isomorphism, which includes resistance from the organization's IT-department, which has a high probability to occur. The main contribution of this study is that konsultants who work with organizations that is implementing a cloudbased ERP-system needs to consider contingency variables in order to gain an understanding of what organizational mekanisms will affect the journey to the cloud.

Bakgrund: ISA 701 och Särskilt Betydelsefulla Områden (SBO) infördes år 2016 med avsikten att öka informationsvärdet i revisionsberättelsen. I den svenska kontexten är SBO ett outforskat område varför denna studie ämnar bidra till en förståelse för hur revisorers användning av SBO har sett ut sedan införandet. Syfte: Syftet med studien är att utforska om det finns ett samband mellan revisionsbyrå och användning av SBO samt ta reda på om användningen har blivit likriktad över tid sedan införandet av ISA 701 år 2016. Metod: Studiens hypoteser härleds utifrån befintlig teori och tidigare kunskaper vilket innebär att en deduktiv ansats används. Hypotesprövningarna genomförs med hjälp av sekundärdata och en longitudinell forskningsdesign. Resultat: Studien finner ett samband mellan revisionsbyrå och användning av SBO. Vad gäller likriktning finns det både indikationer på att revisionsbyråerna har blivit mer lika varandra i sin användning av SBO men också på att skillnaderna har ökat. Därmed finns det en risk för att byråspecifika faktorer påverkar hur många SBO ett företag tilldelas istället för enbart klientspecifika faktorer. Kunskapsbidrag: Studien ger en tidig inblick i hur SBO har tillämpats i en svensk kontext sedan införandet år 2016. För IAASB och övriga standardsättare som varit drivande i framtagandet av SBO bidrar studien till en uppföljning av hur användningen sett ut. Ur ett investerarperspektiv kan studiens resultat bidra till en ökad medvetenhet om vilka faktorer som påverkar varför ett företag tilldelas SBO. / Background: The purpose with Key Audit Matters (KAM) is to increase the information value in the audit report. In the Swedish context, KAM is an unexplored area, which is why this study aims to contribute to an understanding of how auditors’ use of KAM has been since its introduction. Purpose: The purpose of this study is to investigate whether there is a relationship between the audit firm and the use of KAM and to find out if the use has become more uniform over time since the introduction of ISA 701 in 2016. Method: The study hypotheses have been developed through existing knowledge which means that a deductive approach has been used. The hypothesis tests have been conducted using secondary data and a longitudinal research design. Result: The study’s result indicates that there is a relationship between the audit firm and the use of KAM. In terms of uniformity, there are some indications that the differences between the audit firms’ use of KAM have decreased. However, there are also indications that the differences have increased. Thus, there is a risk that firm-specific factors affect how many KAM a company receives instead of only client-specific factors. Contribution: The study gives an early insight of how KAM has been applied in a Swedish context since the introduction 2016. For IAASB and other standard setters that have been a driving force for the development of KAM, the study contributes to a follow up of how the use of KAM has been. From an investor perspective, the results from the study can contribute to an increased awareness of which factors that affect why a company receives KAM.

Two major applications of lambda calculi in computer science are functional programming languages and mechanized reasoning systems (or, proof assistants). According to the Curry--Howard correspondence, it is possible, in principle, to design a unified language based on a typed lambda calculus for both logical reasoning and programming. However, the different requirements of programming languages and reasoning systems make it difficult to design such a unified language that provides both. Programming languages usually extend lambda calculi with programming-friendly features (e.g., recursive datatypes, general recursion) for supporting the flexibility to model various computations, while sacrificing logical consistency. Logical reasoning systems usually extend lambda calculi with logic-friendly features (e.g., induction principles, dependent types) for paradox-free inference over fine-grained properties, while being more restrictive in modeling computations. In this dissertation, we design and implement a language called Nax that embraces benefits of both. Nax accepts all recursive datatypes, thus, allowing the same flexibility of defining recursive datatypes as in functional languages. Nax supports a number of Mendler-style recursion schemes that can express various kinds of recursive computations and also guarantee termination. Nax supports term-indexed types to support specifications of fine-grained properties. In addition, Nax supports a conservative extension of Hindley--Milner type inference. The theoretical contributions of this dissertation include theories for Mendler-style recursion schemes and term-indexed types, which we developed to establish strong normalization and logical consistency of Nax.

We study the Erdős- Sòs conjecture that states that ever graph of average degree greater than k-1 contains every tree of order k+1. While the conjecture was studied for some graphs, it still remains open and of interest after more than 40 years. We study the conjecture for graphs with no K2,s where, s ≥ 2 and k > 12(s-1). We use the fact that as G contains no K2,s, any two distinct vertices in G have at most s-1 neighbors in common in proving the results. We have answered in the affirmative that the Erdős- Sòs conjecture is true for graphs defined above, thus adding to the list of graphs for which the conjecture is true. We also study the Cayley Isomorphism Problem that states that for which finite groups H is it true that any two Cayley graphs of H are isomorphic if and only if they are isomorphic by a group automorphism of H ? (H is a CI-group with respect to graphs.) Determining whether or not a group is a CI-group with respect to graphs has received considerable attention over the last 40 or so years. In particular, we study the problem for (pq,r)-metacirculant color digraphs where p < q < r and pq/| α|. We use the fact that Γ is a CI-color digraph of H if and only if given a permutation γ ∈ SH such that γ-1HLγ ≤ Aut(Γ), HL and γ-1HLγ are conjugate in Aut(Γ). We consider the Cayley isomorphism problem for a nonabelian group of order pqr, where p, q, r are distinct primes such that pq/(r- 1). We show that the results are true, not only for Cayley graphs but for some related classes of non Cayley vertex transitive graphs, thus solving the problem for that case.

The graph isomorphism problem has received a great deal of attention on both theoretical and practical fronts. However, a polynomial algorithm for the problem has yet to be found. Even so, the best of the existing algorithms perform well in practice; so well that it is challenging to find hard instances for them. The most efficient algorithms, for determining if a pair of graphs are isomorphic, are based on the individualization-refinement paradigm, pioneered by Brendan McKay in 1981 with his algorithm nauty. Nauty and various improved descendants of nauty, such as bliss and saucy, solve the graph isomorphism problem by determining a canonical representative for each of the graphs. The graphs are isomorphic if and only if their canonical representatives are identical. These algorithms also detect the symmetries in a graph which are used to speed up the search for the canonical representative--an approach that performs well in practice. Yet, several families of graphs have been shown to exist which are hard for nauty-like algorithms. This dissertation investigates why these graph families pose difficulty for individualization-refinement algorithms and proposes several techniques for circumventing these limitations. The first technique we propose addresses a fundamental problem pointed out by Miyazaki in 1993. He constructed a family of colored graphs which require exponential time for nauty (and nauty's improved descendants). We analyze Miyazaki's construction to determine the source of difficulty and identify a solution. We modify the base individualization-refinement algorithm by exploiting the symmetries discovered in a graph to guide the search for its canonical representative. This is accomplished with the help of a novel data structure called a guide tree. As a consequence, colored Miyazaki graphs are processed in polynomial time--thus obviating the only known exponential upper-bound on individualization-refinement algorithms (which has stood for the last 16 years). The preceding technique can only help if a graph has enough symmetry to exploit. It cannot be used for another family of hard graphs that have a high degree of regularity, but possess few actual symmetries. To handle these instances, we introduce an adaptive refinement method which utilizes the guide-tree data structure of the preceding technique to use a stronger vertex-invariant, but only when needed. We show that adaptive refinement is very effective, and it can result in dramatic speedups. We then present a third technique ideally suited for large graphs with a preponderance of sparse symmetries. A method was devised by Darga et al. for dealing with these large and highly symmetric graphs, which can reduce runtime by an order of magnitude. We explain the method and show how to incorporate it into our algorithm. Finally, we develop and implement a parallel algorithm for detecting the symmetries in, and finding a canonical representative of a graph. Our novel parallel algorithm divides the search for the symmetries and canonical representative among each processor, allowing for a high degree of scalability. The parallel algorithm is benchmarked on the hardest problem instances, and shown to be effective in subdividing the search space.

Game development has come a long way from its origins back in the 1970s and 1980s, where small development teams worked over a production cycle of months to produce games. As the processing and graphical capabilities of computers and consoles increased, games became multi-million-dollar projects, developed by large teams over a period of many months, sometimes stretching into years. This led to rationalization in the games industry, especially among large studios and developers, resulting in isomorphism and an increasing similarity of games developed by them. In the late 2000s, the indie games industry took off on the back of digital distribution, allowing small teams to develop experimental and innovative game mechanics and put them out without the support of publishers. However, in the last few years, we have seen an increasingly crowded indie games market, introducing many of the risks to the indie industry that were typically associated with large developers. The purpose of this research was to study their impact, and to investigate whether they have led to isomorphism in the indie games industry. The research was conducted via in-depth interviews with five indie developers, followed by thematic analysis of the data collected through these interviews. Analysis of the data revealed the presence of isomorphic forces that impact the design and production of indie games, as well as the presence of “counter-isomorphic” forces, which act as a counterweight to isomorphism.

The concept of a circular economy (CE) has recently gained attention within the field of corporate sustainability, including the textile sector. Although CE-related literature often mentions actors from the outdoor sporting goods industry (OSGI) as forerunners, an analysis of their CE implementation is missing. Thus, in this paper, we attempt to identify the structure of the current state of CE activities in this field. To develop the study, we used a qualitative methodology through content analysis of documents as well as expert interviews, taking an institutional theory (IT) view to support that analysis. Our findings indicate that many outdoor brands and retailers are engaged in practices related to the CE and that homogeneity among these practices varies between moderate to high. Thus, we assume that processes of institutional isomorphism are in place and that there will be increasingly uniform CE practices in the OSGI in the future. Our study not only contributes to a more organised understanding of the diverse CE playing field, as it adds an industry-specific perspective to the literature, but it also helps managers to draw practical implications.

Companies face strategic trade-offs and contractual challenges in collaborative and competitive settings within the framework of institutional theory. Institutional theory focuses on the influence of formal and informal rules and norms that shape organizational behavior. This dissertation encompasses three distinct domains: co-creation in a multi-vendor setting, luxury e-commerce, and social media marketing. Drawing from the lens of institutional theory, the research explores how collaboration, competition, and isomorphism influence decision-making and outcomes in these domains. Each domain presents unique business problems, which are formulated into research questions, supported by relevant theories and literature, and addressed through analytical or empirical models. The findings from each chapter provide valuable managerial insights. In the first chapter, the focus is on collaborative value co-creation. The growing complexity of consulting, new product development, and information technology projects has led firms to increasingly adopt the strategy of collaborative value co-creation with their vendors. By analyzing the strategic interactions among a client, a primary vendor, and a potential secondary vendor, the research uncovers the trade-offs and dynamics that arise in these complex co-creation environments. Building on institutional theory, the study highlights how collaborative relationships in co-creation differ from traditional sourcing models. It reveals that the inclusion of a secondary vendor, even with lower efficiency, can be strategically beneficial for the client in certain scenarios. Conversely, there are situations where involving a more efficient second vendor may not be advantageous. These findings shed light on the institutional factors influencing decisions in collaborative environments. In the second chapter, I investigate the realm of luxury e-commerce and explore the pricing strategies adopted by luxury brands on multi-brand platforms. The study investigates the competition dynamics between luxury brands and e-commerce platforms.It addresses the optimal pricing strategies for luxury brands and examines whether allowing platform discounts aligns with institutional pressures. Luxury brands face a difficult trade-off between offering online discounts and maintaining their high-end brand image, which is often associated with price consistency across channels. On the other hand, e-commerce platforms struggle to assert control over pricing, which affects their ability to thrive in the market. Contrary to conventional wisdom, the research demonstrates that participating in platform discounts can be a viable strategy for luxury brands, even for high-valued products. Moreover, the analysis reveals the potential for pricing coordination across different channels. By considering market conditions and customer preferences, the study identifies factors that impact decision-making and profitability, contributing to the understanding of institutional influences in luxury e-commerce. In the third chapter, the research explores social media marketing in the context of the luxury fashion industry, focusing on the influence of isomorphism between competing brands. Grounded in institutional theory, the study employs machine learning techniques to analyze data from the social media platform of two prominent luxury brands. By examining content features and engagement rates, the research investigates the existence of isomorphic behavior among competing brands. The findings highlight similarities in content structures, approaches, and messaging strategies, indicative of isomorphism. However, the study also emphasizes the importance of differentiation in content strategy to create unique and distinctive brand identities. These insights offer valuable implications for firms seeking to enhance their social media marketing strategies within the institutional context. Overall, this dissertation integrates the perspectives of institutional theory across three interconnected chapters. By examining collaboration, competition, and isomorphism in co-creation, luxury e-commerce, and social media marketing, my research provides a comprehensive understanding of how institutional factors shape decision-making and outcomes in these domains. The findings contribute to the existing literature on institutional theory, offering practical insights for managers in navigating the complexities of collaborative and competitive environments, while aligning with prevailing institutional pressures. Additionally, the research opens avenues for future exploration into the interplay between institutions and strategic decision-making in various business contexts. / Business Administration/Marketing

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