Context. Agile software development mainly focuses on value creation, and the first principle of theAgile Manifesto is to deliver a valuable software to customers. In spite of the great significance of value,there are few studies investigated what value is from the perspective of industry practitioners. Objectives. In this study we perform a replication study about value definitions, usage, andmeasurements in China and make a comparative analysis with the similar study did in Sweden. Theprimary objectives of this study are to: a) identify value aspects from Chinese software organizations;b) list and describe activities to achieve or maximize the value aspects, and also with the measurements;c) find the similarities and differences between China and Sweden. Methods. The data was collected by using the semi-structured interviews from 30 participants in 20Chinese agile software development organizations. We utilized the content analysis and the Statisticsmethods to analyze the 30 data points. Results. The participants identified 18 value aspects and prioritized them, and the value aspects wereanalyzed by domains and roles. The three most important value aspects are the Delivery process w.r.t.time, Organization, and Team members; different domain focused on different value aspects; the projectmanager concerned more about the Delivery process w.r.t. time, Organization, and Team members,while the product owners focused more on Customer satisfaction. Then, we list and described theactivities to achieve or maximize the value aspects, described some methods and strategies tomeasure/assure/evaluate them. Most of the activities were related to agile practices and the mostactivities were used to achieve the Delivery process w.r.t. time. Finally, we presented the similaritiesand differences between those value results from China and Sweden, the most important difference isthat the Swedish participants put the Customer value perspective at the first place, while Chineseparticipants would like to balance the value between Customer and Internal Business. Conclusions. We concluded that: 1) the Chinese participants thought that the key success factor of asoftware product was to delivery it with high quality to customers on time; 2) the main activities toachieve value were related to agile practices, and some participants used some tools to assure projectprocess; 3) For better communications and collaborations between Chinese and Swedish softwarecompanies, we recommend: a) for Chinese companies, they need to i) concern more about Customerperspective than before; ii) understand the core concepts of agile methods and their using contexts forflexible application; iii) transfer from traditional organization architecture to project-based organizationarchitecture; b) for Swedish companies, they need to i) focus more on Internal business perspective; ii)use some tools and methods to achieve their value aspects; iii) find a suitable way to collaborate betweenagile teams and non-agile teams.

Syfte: Syftet med denna studie är att undersöka vilka likheter och skillnader som finns i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Studien ämnar även förstå dessa likheter och skillnader med hjälp av intressentteorin och institutionell teori. Studien kommer att bidra till en ökad kunskap om likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Metod: En kvalitativ innehållsanalys genomfördes på hållbarhetsredovisningar upprättade för räkenskapsåret 2021. Urvalet bestod av 15 svenska onoterade företag fördelat på detaljhandels-, energi- och fastighetsbranschen. Den kvalitativa innehållsanalysen tillämpades deduktivt eftersom begrepp från Triple Bottom Line (TBL) låg till grund för studiens kodschema som tillämpades på studiens empiriska datamaterial. Slutsats: Denna studie visar att det finns likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. Studien finner att det finns likheter i vilka hållbarhetsområden som de onoterade företagen mellan branscherna redovisar om. Studien visar även att det finns likheter och skillnader i vilka underkategorier inom dessa hållbarhetsområden som de onoterade företagen mellan branscherna redovisar om på ett framträdande sätt. Denna studie visar att likheterna främst kan förstås av tvingande och mimetisk isomorfism, men även av den normativa inriktningen inom intressentteorin. Studien visar även att skillnaderna främst kan förstås av tvingande och mimetisk isomorfism, men även av den positiva inriktningen inom intressentteorin. Originalitet/värde: Tidigare studier som har studerat företags hållbarhetsredovisning mellan olika branscher har främst studerat börsnoterade företag. Dessutom finns det en avsaknad av studier som har undersökt likheter och skillnader mellan detaljhandels-, energi- och fastighetsbranschen. Denna studie har bidragit till en ökad kunskap om likheter och skillnader i onoterade företags hållbarhetsredovisning mellan detaljhandels-, energi- och fastighetsbranschen. / Purpose: The purpose of this study is to investigate what similarities and differences exist in unlisted companies' sustainability reporting between the retail, energy, and real estate industries. The study also intends to understand these similarities and differences with the help of stakeholder theory and institutional theory. The study will contribute to an increased knowledge of similarities and differences in unlisted companies' sustainability reporting between the retail, energy, and real estate industries.  Methodology: A qualitative content analysis was conducted on sustainability reports prepared for the fiscal year 2021. The sample consisted of 15 Swedish unlisted companies divided into the retail, energy, and real estate industries. The qualitative content analysis was applied deductively because concepts from the Triple Bottom Line (TBL) was the basis of the study's coding scheme that was applied to the study's empirical data material.  Findings: This study shows that there are similarities and differences in unlisted companies' sustainability reporting between the retail, energy, and real estate industries. The study finds that there are similarities in the sustainability areas that the unlisted companies between the industries report on. The study also shows that there are similarities and differences in which subcategories within these sustainability areas that the unlisted companies between industries report on in a prominent way. This study shows that the similarities can mainly be understood by coercive and mimetic isomorphism, but also by the normative branch within stakeholder theory. The study also shows that the differences can mainly be understood by coercive and mimetic isomorphism, but also by the positive branch within the stakeholder theory.  Originality/value: Previous studies that have studied companies' sustainability reporting between different industries have mainly studied listed companies. In addition, there is a lack of studies that have examined similarities and differences between the retail, energy, and real estate industries. This study has contributed to an increased knowledge of similarities and differences in unlisted companies' corporate sustainability reporting between the retail, energy, and real estate industries. This thesis is written in Swedish.

Text in Afrikaans / Psychology / D.Litt. et Phil (Psychology)

Text in Afrikaans / Psychology / D.Litt. et Phil (Psychology)