The Swedish school has been faced with a bad reputation the last decades. There are growing concerns regarding that the quality of the education has gone downhill, and reports are frequently made, stating a strain work environment for the school personnel, specifically the teachers. In combination with debates and reports, concerning the relatively low teacher wages and the notion that the status for the teacher profession, is lower today than before; have ultimately created a notion that teachers leave their occupation on these factors. The teacher turnover in Sweden is higher than their Nordic neighbours, but there are signs that the reasons regarding the turnover rate, are not fully understood. This study will try to give an insight on the factors behind the relatively high turnover rate in the teacher occupation. This study is based on a deductive approach where we have gathered empirical evidence, using semi-structured interviews. The candidates for the interviews were selected through a stratified sample, to examine why the turnover rate of the teacher occupation is high through motivational and institutional theories. The results of this paper contribute to a broader knowledge on the factors regarding the teacher turnover rate. Our theories about motivation- and institutional theory, have proven relevant to map the factors behind the turnover rate. Although our factors are significant for the subject, further extensive research will be needed on the matter, to give a more complete picture of the issue. This paper is written in Swedish. / Den svenska skolan har fått ett dåligt anseende de sista decennierna. Det finns en växande oro angående att kvaliteten på undervisningen har varit fallande, och frekventa rapporter görs, som påstår att skolmiljön är ansträngd för skolans personal, specifikt lärare. I kombination med debatter och rapporter, beträffande de relativt låga lärarlönerna och uppfattningen om att statusen på läraryrket skulle vara lägre idag än förut; har skapat uppfattningen att lärare lämnar yrket av dessa faktorer. Läraromsättningen i Sverige är högre än våra nordiska grannländer, men det finns tecken på att anledningarna bakom den höga personalomsättningen, är inte fullt förstådda. Denna studie kommer försöka ge en insikt av de faktorer som ligger till grund för den relativt höga personalomsättningen bland lärare. Studien är baserad på en deduktiv ansats där vi har samlat empiriskt material, genom semi-strukturerade intervjuer. Intervjukandidaterna valdes genom ett stratifierat urval, för att undersöka varför personalomsättningen bland lärare är hög, genom motivationsteorier och institutionella teorier. Undersökningens resultat bidrar till en bredare kunskap angående faktorerna bakom den höga läraromsättningen. Våra använda teorier om motivation-och institutionsteori, har visat sig relevant för att kartlägga väsentliga faktorer bakom personalomsättningen. Trots att våra faktorer är signifikanta för ämnet, kommer det krävas ytterligare betydande forskning på området för att ge en mer komplett bild om ämnet.

Background – Under the acceleration in globalising tendencies of monopoly capitalism aided by social hyper-connectivity and a supply of cheap international labour, fashion companies struggle to find sufficient agency to manoeuvre their way out of the unsustainable, self-inflicted problems. Since fashion companies' rhetoric on sustainability matters is often far ahead of corporate action, it requires further development and engagement by all actors. Purpose – The purpose is to investigate motivational bases for the engagement in sustainability development (SD) among employees and review the compatibility between management control systems (MCSs) in order to incentivise sustainable behaviour. Methodology – With the Design Thinking approach as baseline, a single case study design is guided by both the resource-based view as well as institutional theory to explore individuals’ motivation for engaging in SD and identify MCS misalignment inefficiencies from a bottom-up perspective. Primary data is sought through semi-structured interviews with employees of the case company, which is complemented by secondary data documents and a conceptual framework grounded in literature. The data is analysed qualitatively and quantitatively through iterative coding cycles in MAXQDA. Findings – The data not only reveals the relative importance of different determining variables of sustainable behaviour at three institutional context levels of analysis, but also allows for their categorisation into behavioural progressions in engaging in SD. Even though varying motivational bases respond to different external stimuli depending on the personal interest in sustainability topics, findings on misalignment inefficiencies point towards informal MCSs requiring reinforcement by formal MCSs. Here, a lack of knowledge or perceived incompatibility with conventional business practices hamper transformational change in SD. Implications – The single case study implies that even though dominant cultural controls have institutionalised sustainability awareness among employees, the fashion SME needs to support the engagement of employees in SD with strong sustainability leadership showing courage behind conviction and assigning clear responsibilities as well as a personal purpose to the corporate sustainability missions. Additionally, MCSs need to be set up that allow for an enhanced learning culture and increase the flow of ideas even beyond corporate walls. Since findings are limited to the single case study as well as to its institutional context, this research refers to general implication of institutional theory with resource-dependent arguments as suggested by Oliver (1997) to incentivise the engagement of employees in SD. Originality– The novelty of the work lies within the Design Thinking approach, as employee profiles on progressive behaviour for engaging in SD are theorised and crucial MCSs incentivising these specific motivational bases are derived for the case company. In addition, the ideation process leads to the theoretical establishment of an incentivisation network in which social relationships between departments are rewarded that enable collaboration, creativity and productivity in favour of SD based on Social Physics.

No description available.

Abstract Background: The increasing professionalization of sports clubs has led to a shift in their objectives to include social responsibility in addition to sporting success. The change is due to the demand from society for organizations to contribute back to society and the need for clubs to maintain authentic relationships within their communities. Swedish elite football clubs are no exception, as they engage in socially responsible activities contributing to Swedish society. The clubs' shared practices can be explained by institutional isomorphism, a core concept within institutional theory. Purpose: The purpose of the thesis is to explore how stakeholders' expectations concerning CSR are managed within Swedish elite football clubs and what incentivizes the clubs to conduct CSR. The thesis will provide an understanding of how CSR is conducted and illuminate current management practices between organizations and stakeholders. Method: A qualitative interview study has been conducted with the support of secondary sources such as websites and documents. Purposive and snowball sampling has been applied to acquire relevant interview participants. The thesis utilized thematic analysis to arrive at meaningful and rich conclusions. Conclusion: The conclusion states that managing stakeholder expectations in CSR requires involving them in the process and considering their feedback and demands. The incentives for CSR include stakeholder pressures and a desire to contribute to society. Communication, information sharing, and collaboration are crucial in managing relationships between organizations and stakeholders.

Background: Management Control Systems are shown to be valuable tools for managing different contexts and enhance organizational performance. To succeed with intended strategies, organizations must balance different levers of controls (LOC). The right balance is argued to be dependent on the external environment and contingent factors that surrounds the organization. To understand the role of MCS, one must explore different contexts. Hence, this paper broadens the knowledge about the role of MCS by studying the unexplored context of post-Covid-19. When facing uncertainty, MCS are claimed to be especially important for organizational performance – something that tested in this paper. Purpose: The purpose of this paper is to contribute to a more comprehensive understanding of the relationship between MCS, organizational performance, and the external environment. Also, this paper tests if uncertainty has a moderating effect on these relationships. Method: This study is based within the positivistic paradigm and follows a deductive research approach. It addresses a quantitative methodology where data is gathered from 164 Swedish managers through a structured questionnaire. The empirical data is analysed using multiple linear regressions with- and without moderating effect. Conclusion: The results partly support the alleged positive relationship between the use of MCS and organizational performance. Three out of four LOC are found to be positive correlated with organizational performance. The study did not find support for the claim that uncertainty has a moderating effect on these relationships. This occurrence can be explained by the phenomenon of organizational learning.

Sustainability and sustainable production methods are becoming more important in the manufacturing industry all around the world. Within this trend, United Nations’ formulated 2030 Sustainable Development Goals are used as a target and guideline for developing a roadmap in manufacturing companies’ schedules. For this purpose, there are some existing methods used in practice such as Triple Bottom Line (TBL) management, which is based on the environmental, economic, and social aspects of sustainability. The purpose of this study is aiming to provide insights into the role of the TBL management approach in supporting companies to achieve the UN 2030 sustainability goals. As well as contributing to the ongoing discussions on the importance of sustainable practices in achieving the significance of the study. The findings of this study, gathered through a combination of qualitative primary and secondary data collection, show that there are some similarities and differences between the sustainability practices depending on the SDGs. Approaches of the companies vary with factors such as legislations, culture, and other formal and informal institutions of the country. It is found that most of the Dutch companies act more proactive regarding the SDGs whereas Turkish organisations are more reactive to change. It can be seen that Turkish organisations are very much still primarily focused on the economical perspective of TBL. Dutch organisations tend to prioritise the social and the environmental aspects more than their Turkish counterparts. It can also be identified that Turkish organisations tend to be incredibly focused on legislations, whereas Dutch organisations are more often moving towards their own visions and how they want to position themselves in the market. Even though there is a significant difference between the Dutch and Turkish organisations, it can be identified that the economical aspect plays a major role in both cases. Yet the way they work towards this differs strongly.

No description available.

Sweden is going through a period of urbanization that has led to a deficit of housing, office space and public buildings. The ability for municipalities’ to enact their urban development plans has at the same time been curtailed compared to 30 years ago. The municipalities are more dependent on the market and on cooperation with private actors than before. In this study a new phenomenon in Swedish urban development is studied: large scale and long-term private-public partnerships between a municipality and one or two private actors. The study is performed through a case study of an agreement between Stockholm city and a private company in the meatpacking district of Stockholm and of an agreement between Huddinge municipality and a private company in Flemingsberg. The motivations for the collaborations, the goals of the municipalities and the private actors, their strategies and changes in institutional settings are studied. The research has been conducted through document studies and interview with officials from the municipalities and corporations. The result is analyzed by applying a theoretical framework where the motives and strategies are investigated in relation to how they navigate three different dilemmas in planning: (1) the tension between a demand or a supply led urban development, (2) between a closed and open notion of time and space, and (3) between specific or general regulations. The projects relation to risk and uncertainty is also studied. The institutional changes are studied through a framework developed from the new institutional theory where actions and decisions in the urban development process is analysed through the perspective of how institutional norms on three hierarchical levels is forming the urban development practice. The result shows that the studied cooperation mainly is motivated by the need to enhance implementation of the plans and to handle risks. The goal of the companies is to secure their future values by acting as an area developer. To reach these goals a more open notion of time and space and a more flexible regulatory framework is deployed. The consequence is that the municipalities transfer more responsibility to the private actors and that the municipalities at the same time take on a responsibility to create a market situation that makes the corporation provide public amenities through their business model. One conclusion is that planning is performed through the market and that the public actors have to be market-sensitive. The other conclusion is that planning has evolved in to a practice of planning through contracts. / Sverige är inne i en period av urbanisering med brist på bostäder, kontor och offentliga lokaler som följd. Samtidigt ser kommunernas möjligheter att genomföra sina stadsutvecklingsplaner annorlunda ut idag jämfört med 30 år sedan. Kommunerna är mer beroende av marknaden och samarbeten med privata aktörer. Denna studie studerar ett fenomen som uppstått de senaste åren: stora och långsiktiga samverkansprojekt mellan privata fastighetsbolag och kommuner. Genom en fallstudie av samarbetet mellan Atrium Ljungberg och Stockholms stad i Slakthusområdet och samarbetet mellan Fabege och Huddinge kommun i Flemingsberg studeras vad som motiverar dessa samarbeten, vilka mål aktörerna vill uppnå, vilka strategier de använder och vilka institutionella konsekvenser detta får. Med utgångspunkt i forskningen om hur den offentliga styrningen har förändrats mot större beroende av nätverk och kontrakt, om samverkan och privat-offentlig partnerskap och den svenska stadsutvecklingsmodellen har fallen studerats genom intervjuer med tjänstemän och bolagsrepresentanter samt dokumentstudier. Resultatet har analyserats genom att applicera ett teoretiskt ramverk där motiven och strategierna studerats utifrån hur de hanterar tre dilemman i planeringen: utbudsstyrd eller efterfrågansstyrd planering, öppen eller specifik rums- och tidsuppfattning och precisa eller generella regleringar. Samt hur de förhåller sig till risk och osäkerhet. De institutionella förändringarna studeras utifrån ett nyinstitutionellt ramverk: där handlade och beslut i planeringsprocessen betraktas utifrån tre hierarkiska nivåer av institutionella normer som begränsar och formar stadsutvecklingspraktiken. Resultaten visar att dessa samarbeten i huvudsak motiveras för att skapa genomförandekraft i stadsutvecklingen, möjliggöra en utveckling av kommersiella lokaler och kultur samt att hantera risker. Bolagens mål är att kunna säkra värden genom att agera områdesutvecklare. För att nå dessa mål appliceras en öppen rums- och tidsuppfattning och flexiblare regleringar där projekten styrs genom samarbetet. Det får till konsekvens att kommunerna för över större ansvar för helheten till de privata aktörerna och samtidigt tar på sig ett ansvar för att skapa en marknadssituation där bolagen kan leverera allmänna nyttigheter genom sin affärsmodell. En av slutsatsen är att dessa fall utgör exempel på hur planering i högre grad drivs genom marknaden och att kommunen därför måste vara känsliga för hur marknaden kan användas för att uppnå sina mål. En annan av studiens slutsatser är att planering i allt högre grad har utvecklats mot en slags planering genom kontrakt.

The existing literature extensively covers the demands placed on advertising agencies, yet there is notably less research on how these agencies respond to these demands, especially in a comparative context. In response, this current study aims to investigate how advertising agencies navigate the complex market, where they must adapt to external demands while maintaining their unique identity. The goal is to deepen our understanding of how advertising agencies conduct their operations and handle the challenges posed by the intricate advertising industry. The concept of isomorphism, drawn from institutional theory, represents a significant contribution explaining how organizations tend to adopt similar patterns when influenced by common institutional pressures. This comparative interview study, between advertising agencies in Barcelona and Gothenburg, delves into how these agencies navigate between global and local demands. The findings point to isomorphic patterns among the agencies in these different cities, suggesting their adaptation to global trends. Concurrently, differences in the results indicate the ongoing need for them to tailor their approaches to their respective local contexts.

This research reviews the existing Tax Planning (TP) measures and explores the consistency of UK firms’ engagement in TP; evaluates incentives for TP and its value relevance in a signalling theory framework; and studies corporate governance effects on TP for the firms in an institutional theory framework. It analyses a unique set of 1,482 hand-collected firm-year observations and proposes ‘undisclosed TP’ as a new TP measure. It finds that firms consistently engage in TP and their TP disclosures have improved; internationally oriented firms do not engage in TP to save taxes; risky firms, firms with low operating cashflows and growing firms, however, do not engage in TP to arrange funds internally – so they signal their non-engagement in TP to the market. Further findings confirm public awareness and market valuation of firms’ TP engagements. Boards’ tax affiliations result in reductions in tax payments (expenses) for strongly (weakly) governed firms. Professional accountancy qualifications on the board result in significantly higher tax payments for weakly governed firms. The auditors’ provided tax services (institutional ownership) result in higher tax payments for weakly (strongly) governed firms suggesting supplementary (complementary) role of auditors (institutional ownership) for the internal governance on TP. This research concludes that there is a need for further TP disclosures to reduce the information asymmetry associated with negatively valued TP activities; recommends auditors’ involvement in TP services; and recommends tax affiliates on the board to bring tax savings in a strongly governed environment. The current study’s findings have important theoretical and practical implications. / University of Bradford