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Purpose: The objective of this master's thesis is to investigate the factors that trigger the accountants to assume the diverse roles in Swedish SMEs within various business contexts.  Theoretical perspective: To satisfy the aim of this thesis we relied on role theory, organizational demography and socioemotional wealth.   Methodology: This thesis employs a deductive approach along with a quantitative methodology. A survey was conducted to gather data, resulting in a sample of 82 respondents who met the predefined criteria for this research.  The collected data was subjected to several statistical tests, such as the Spearman correlation matrix, multiple linear regression analysis, and principal component analysis. Findings: This thesis’s findings challenge the assumptions that firm age, family/ non-family CEO and accountant, experience, level of family engagement and ownership are the primary triggers for the beancounter, advisory, decision-maker and protector roles of the accountants. Instead, the thesis reveals a more nuanced perspective, indicating that these roles may be clustered and encompassed within a larger mixed role, which is referred to as co-leading-power role. This new understanding suggests a need to reevaluate and expand the understanding of the accountant's responsibilities within the organizational context. By acknowledging the existence of the co-leading-power role, we can gain a more comprehensive understanding of the multifaceted nature of accountants' contributions and their impact on organizational outcomes.

How a rising China might adapt to the existing international order has remained a challenge in the international relations debate since the turn of the millennium. While the international balance of power continues to tilt in China’s favor the level of uncertainty regarding how China will use its power remains high. Departing from the assumption that national role conceptions can guide state behavior, this study explores a potential link between strategic culture, national role conceptions, and foreign policy behavior. It examines the explanatory power of role theory through an exploration of strategic culture as a potential driver in the adoption of national role conceptions by looking at Chinese foreign policy developments during the presidency of Xi Jinping. The study aims to theoretically verify tendencies of continuity and change by doing a quantitative and qualitative content analysis on remarks, statements, and articles that can be tied to the Communist Party of China. By looking at how China sees itself through the roles China believes it plays or can play in the international system one aim is to conduct an analysis reaching beyond traditional international relations frameworks. This approach can be useful as it can contribute to an explanation reaching beyond assumptions relying exclusively on structure, rational choice, or causality. The study shows that role theory can explain trends of continuity and change by reflecting claims of increased assertiveness in Chinese foreign policy while simultaneously reflecting China’s peaceful intentions as the dominant trend, as such, the study provides a foundation from which to draw inferences that can be seen as indicative of China’s orientation in the international system.

The purpose of this thesis is to investigate whether young people with neuropsychiatric disabilities feel that they have a spiritual longing. The research questions are also about what young people experience that which their spiritual longing is expressed and what conditions and obstacles exist to meet their longing and needs. With the help of role theory, language theory, and the theory of the illusionist world, new knowledge about young people's spiritual longing is gained.   The essay uses a qualitative method and collects empirical data by having two (2) group interviews, the first was with key people who are active in the business. And the second interview was with some young people who are active in the same business. With the help of the key people, broader knowledge has been achieved. By interviewing young people, their spiritual longing has been identified.   The essay shows that young people have a spiritual longing and that it must be allowed to take place and be taken seriously. The young people and the key people show signs that a language and an expression of spiritual longing is something that needs to be explored and developed. The essay concludes that young people have a spiritual longing and there are good conditions for further development, but more knowledge is needed when dealing with young people and their spiritual longing. The Church of Sweden has come a long way on its journey to a community, but there are still unexplored paths to follow.

"Values and interests are not contradictory” is the approach of Germany’s current coalition government of the SPD, Greens, and FDP. However, German politicians from all parties narrate the role of the state in international affairs differently. With the government’s position, Germany’s role as a human rights defender gained importance and is now imposed as “value-led” foreign policy. Another attribute, “feminist”, is added and emphasises the greater importance of human security in the foreign policy programme of Germany. In order to achieve coherence among all areas of the state’s foreign affairs, this thesis poses the question of which roles Germany fulfils and why they are chosen in accordance with its feminist foreign policy and with specific regard to its foreign trade relations with Saudi Arabia from 2021 to 2023. The two countries are long-time trading partners with increasing importance since German politicians face the dilemma of climate change and Russia’s invasion of Ukraine. In particular, German arms exports to Saudi Arabia remain a controversy. The case of Sweden’s feminist foreign policy has shown in the past a diplomatic crisis about arms deals with Saudi Arabia and serves as a reference point to assume similar troubles for Germany’s foreign policymaking. Namely, the roles in question are guarantor of European security and peace, economic competitor, and human rights guardian. The narrative analysis conducted in this thesis reveals the different portrayals of politicians in government and opposition. Since the watershed moment of Russia’s invasion of Ukraine and the perceived dilemma Germany encounters with that, narratives have largely divided in their basis on whether they are realpolitik or idealism. Both values and interests are important for the government’s narratives of Germany’s role on the international scale and challenge the foreign trade with Saudi Arabia.

This thesis seeks to investigate the shifting role of the Republic of Tunisia in the North African region of Maghreb, where Tunisia has maintained its neutrality in the dispute of Western Sahara. Lately, however, Tunisia’s foreign policy manoeuvres have demonstrated a shift from its neutrality to post-neutrality. This thesis utilises the theoretical frameworks of constructivism and role theory to aid understanding how this shifting role of Tunisia is perceived in the international system. The study takes the form of a positivist case study where we utilise a process tracing technique in order to determine the sufficient explanation to Tunisia’s shift from neutrality to post-neutrality. We find that it is the causal processes of (1) Morocco establishing bilateral relations with Israel, (2) Tunisia’s preference to improve its ties with Algeria, and (3) President Saied’s meeting with the President of the SADR that provide an explanatory account for the shift in Tunisia’s formerly neutral stance in the dispute of Western Sahara.

En 2014, la Suède adopte la première politique étrangère ouvertement féministe. Depuis, plusieurs autres pays ont suivi l’initiative suédoise et adopté explicitement l’étiquette féministe pour orienter leur politique étrangère. Or, on remarque que, parmi les pays qui ont des engagements significatifs envers l’égalité des genres depuis plusieurs années, certains sont réticents à adopter l’étiquette féministe, et ce, malgré leurs actions « féministes » sur la scène internationale. C’est notamment le cas de la Nouvelle-Zélande, un pays actuellement dirigé par Jacinda Ardern qui s’identifie elle-même comme étant ouvertement féministe. En mobilisant la théorie des rôles, je cherche à comprendre comment les attentes et valeurs liées aux rôles performés par la Nouvelle-Zélande peuvent entrer en conflit avec l’adoption d’une étiquette féministe. En identifiant les principaux rôles mis de l’avant par la Nouvelle-Zélande depuis 1972, je trouve qu’il n’y a pas de conflit explicite entre l’adoption de l’étiquette féministe et les rôles de bon citoyen international et de leader dans le Pacifique. Je relève cependant un potentiel conflit en lien avec les intérêts économiques du pays, ces derniers étant souvent priorisés par les différents gouvernements en présence d’un conflit de rôle. / In 2014, Sweden adopted the first openly feminist foreign policy. Since then, several other countries have followed the Swedish initiative and explicitly adopted the feminist label to guide their foreign policy. Yet, we note that among countries that have had significant commitments to gender equality for several years, some are reluctant to adopt the feminist label despite their "feminist" actions on the international stage. This is notably the case in New Zealand, a country currently led by Jacinda Ardern, who openly identifies herself as a feminist. By mobilizing role theory, I seek to understand how the expectations and values associated with the roles performed by New Zealand may conflict with adopting a feminist label. In identifying the key roles put forward by New Zealand since 1972, I find that there is no explicit conflict between the adoption of the feminist label and the roles of good international citizen and Pacific leader. I do, however, note a potential conflict with the country's economic interests, as different governments often prioritize these in the presence of a role conflict.

Le Brexit a fourni au Royaume-Uni une occasion unique pour redéfinir son rôle sur la scène internationale. Or, les rôles nationaux que souhaite projeter le gouvernement britannique ne sont pas nécessairement reçus comme tels par les membres de la communauté internationale, qui conçoivent la nouvelle identité du pays sur la base de leur propre perception . En se basant sur un travail similaire qui analyse la période d'avant la sortie officielle du Royaume-Uni de l'Union européenne, ce mémoire cherche à dresser un portrait à jour de la politique étrangère britannique depuis la mise en oeuvre du Brexit en 2020, qui inclue la façon dont celle-ci est perçue par la communauté internationale. En complément, ce travail propose des pistes de réflexion analytique afin d'expliquer certains éléments de ce portrait en intégrant la théorie des rôles à d'autres courants théoriques en Relations internationales. / Brexit has provided a unique opportunity for the UK with to redefine its role on the international stage. However, the national roles that the British government wishes to project are not necessarily received as such by members of the international community, who conceive the country's new identity according to their own perceptions. Building on similar work analyzing the period prior to the UK's official exit from the European Union, this dissertation seeks to provide an up-to-date picture of British foreign policy since the implementation of Brexit in 2020 which integrates how it is perceived by the international community. In addition, this work explores some theoretical explanations as to why British foreign policy has evolved the way it did by integrating role theory with other theoretical currents in International Relations.

The reason for conducting this case study is to analyze the roles of the Armed Forces of Sweden, as described by the Swedish policymakers. The research question is firstly what those roles are, and as a secondary objective, if those roles are conflicting. By analyzing the two major policy documents produced on Swedish security and defense policy during the period 2015-2020 these questions have been answered. The concept of roles has been central to the thesis and how conflicting roles are a source of organizational problems. The analysis of the material has been done by using discourse analysis in order to identify roles and the underlying discourse where they are constructed. Earlier research shows the importance of security and defense policy in directing the Armed Forces on what and how they should function. The roles were inductively found to be those of National Defender, Neighborhood Helper, Domestic Resource, and Expeditionary Crisis Manager. The results from this thesis show that the Policymakers view the two former roles concerned with national defense and providing military assistance in Sweden’s close vicinity as primary roles for the Armed Forces. The roles could be conflicting because of the non-alignment status of Sweden during the periods. The level of cooperation with other states and/or organizations makes Sweden’s ability to receive and give help uncertain. This is important in understanding Swedish defense and security policy in the context of its application to become a NATO member state in 2022.

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