Bakgrund: Nya utmaningar i samhällets näringsliv har ökat kontrollbehovet och därmed bidragit till den interna kontrollens aktualitet samt att COSO:s ramverk fått en allt större betydelse. Medelstora företag har kopplats ihop med svaga förutsättningar i arbetet mot en väl utformad och använd intern kontroll. Avsaknaden av en god intern kontroll har därmed inneburit svårigheter att undvika negativa konsekvenser. Samtidigt är företagens situation avgörande, men hur situationsanpassa har visat sig problematiskt. Syfte: Genom att undersöka användandet av COSO:s ramverk till hög respektive låg grad ämnar studien förklara hur medelstora företag i Sverige utformar sin interna kontroll. Vidare syftar studien till att kartlägga och förklara om organisatoriska faktorer kan medföra skillnad i den interna kontrollens utformning. Metod: Studien utgår ifrån en kvantitativ forskningsstrategi med en tvärsnittsdesign. En survey har genomförts av respondenter i ledande positioner på medelstora företag i fem olika branscher. Den insamlade datan har sedan genomgått ett antal statistiska analyser för att få en tydligare bild om hur och varför medelstora företag utformar sin interna kontroll på olika sätt. En del i de statistiska analyserna utgör hypotesprövning. Slutsats: Det som COSO:s ramverk ämnar att förmedla är till hög grad omedvetet använt av medelstora företag. Bristfälliga komponenter i kombination med bristfällig samverkan kan förklara varför nämnda företag antas ha svårigheter i arbetet mot en väl utformad och använd intern kontroll. Ett antal organisatoriska faktorer påverkar användandet av den interna kontrollens komponenter. Mer avgörande är däremot kunskap och medvetenhet till den nuvarande goda interna kontrollen som faktiskt finns. / Background: Challenges in business environment have increased the need and relevance of internal control, the framework created by COSO has also got attention. Medium-sized companies have been connected to weak conditions in their work towards a well designed and used internal control. Without a well designed and used internal control it is hard to avoid negative consequences. At the same time the companies situation is crucial, adaption to the specific situation has been problematic. Purpose: By investigating if COSO's framework is used to a high respectively low degree the thesis intends to explain how medium-sized companies in Sweden design their internal control. Furthermore, the thesis aims to explain whether organizational factors can cause differences in the design of internal control. Method: The thesis is based on a quantitative research strategy with a cross-sectional design. Individuals in leading positions in medium-sized companies in five different industries have participated in a survey. The data has been used in statistical analyzes to understand how and why medium-sized companies design their internal control in different ways. Some of the statistical analyzes was used to prove hypothesis. Conclusion: The information COSO's framework aims to communicate is higly unconsciously used by medium-sized companies. Defective components and their collaboration can explain why medium-sized companies have been connected with difficulties in their work towards a well designed and used internal control. Some organizational factors affects the use of the components in internal control. However, more decisive is knowledge and awareness of the internal control that actually exists.

Familjeägda företag har oftast en styrelse bestående av ägare och i vissa fall, någon eller några familjemedlemmar till ägaren. Detta kan bidra till att styrelsen inte når sin fulla potential. Ett flertal forskare inom verksamhetsstyrning och familjeföretag argumenterar för vikten av att tillsätta externa ledamöter till familjeföretags styrelser. Detta verkar dock inte vara helt oproblematiskt. Syftet med denna studie var att undersöka om det är motiverat för ett litet eller medelstort familjeföretag att tillsätta externa ledamöter i sin styrelse. Den empiriska datan har inhämtats dels från en kvantitativ datainsamling i form av en enkätundersökning, dels från en kvalitativ datainsamling i form av sex djupgående intervjuer med ägare av familjeföretag, interna och externa styrelseledamöter samt en person med mångårig erfarenhet av styrelsearbete. En slutsats från denna studie är att externa ledamöter kan innebära en kompetenshöjning som kan vara nyttig för många företag, dock är det viktigt för en ägare av ett familjeföretag att veta vad denne vill få ut av en extern ledamot. Vidare kan externa ledamöter bidra med en objektivitet och ett breddat nätverk vilket talar för att det skulle vara motiverat att tillsätta externa ledamöter i familjeföretag. Samtidigt har dock externa ledamöter en sämre insyn i företaget jämfört med interna ledamöter, och de är därför inte alltid kapabla att fatta de beslut som är mest gynnsamma för verksamheten. / The family-owned companies usually have a board consisting of owners and, in some cases, one or more family members of the owner. Because of this the board may not reach its full potential. A number of researchers in operations management and family business argues for the importance of adding external directors to the family business boards. This may however not be entirely unproblematic. The purpose of this study was to research whether it is relevant for a small or medium-sized family business to appoint outside directors on its board. The empirical data has been collected from a quantitative data collection in the form of a questionnaire, and from a qualitative data collection in the form of six in-depth interviews with owners of family businesses, internal and external board members and a person with many years of experience from board work. One conclusion from this study is that externally appointed directors can bring competence and experience to the board that may be useful for many companies. However, it is important for an owner of a family business to know what they want to get out of an external board member. Furthermore, external members contribute with objectivity and an expanded network, which suggests that it would be relevant to appoint external directors of the family business. However, external board members often have less insight into the company compared to internal board members, and therefore are not always better equipped to make the decisions that are most favorable to the business.

Sedan tidigt 90-tal har internet utvecklats och fått ett större inflytande på marknaden. Web 2.0 har varit en del i den utvecklingen och definieras som en teknologisk infrastruktur som har aktiverat det sociala fenomenet på webben. Web 2.0 har där igenom gett konsumenter en möjlighet att kommunicera med företag via sociala medier. I och med utvecklingen av Web 2.0 kan företag interagera med sina kunder genom nya kommunikationskanaler såsom Facebook, Twitter och Youtube med flera. Sociala medier har en ekonomisk fördel då marknadsföring kan genomföras till en lägre kostnad. Dock menar vissa forskare att sociala medier fortfarande befinner sig i ett embryo-tillstånd då experter tvivlar på dess faktiska betydelse. Att marknadsföra sig online har även bidragit till att teknologiska barriärer minskat, oavsett företagetsstorlek och resurser. Syfte med studien var att mäta små och medelstora företags attityder till och användande av sociala medier. Uppsatsen har genomförts med hjälp av en kvantitativ metod där vi valde att skicka ut en webbenkät till 350 slumpmässigt utvalda små till medelstora företag. Utifrån studiens resultat fann vi tendenser som pekade mot att det var vanligare att B2C företag använder sociala medier. De företag som inte använde sig av sociala medier menade bland annat på att företaget saknade kunskap eller anledning till att använda sociala medier samt att det var för tidskrävande. / For the past twenty years Internet has developed and increased its as cendant on themarket. Web 2.0 has been a part of that development and can be defined as a technical infra structure, which activated the social phenomena on the web and consumers chance to respond and interact with companies through social media. Facebook,Twitter and Youtube are examples of popular social media channels. Social media has economic advantages and can be implemented on a low budget compared to other marketing channels. How ever, some researchers state that social media is still in anembryonic state since experts are having doubts about social media’s actual importance. Online marketing has decreased the technological gap, regardless of company size and resources. The purpose with this study was to measure small and medium sized companies’ attitudes towards and usage of social media. A quantitative method was used for this assignment. A web survey was sent out to a random sample of 350 companies. Based on the results, we could see differences between B2B companies and B2C companies that suggested that users of social media were more common among B2C companies. Companies, which did not use social media,suggested that their company lacked knowledge or reason to use social media. In addition some companies claimed that social media was time consuming.

Deutsche Unternehmen sind seit Beginn der 2000er Jahre mit zwei entscheidenden technischen Veränderungen konfrontiert: Web 2.0 und Internet der Dinge. Die zunehmende Nutzung mobiler Endgeräte wie Smartphones und Tablet Computer sowie der Einsatz von Social Media im Unternehmensumfeld steigt stetig an (ACC1, BIT2). Aus diesen beiden Entwicklungen ergibt sich neben neuen technischen Möglichkeiten, auch ein Verhaltenswechsel der Mitarbeiter. Durch die verstärkte Anwendung von Social Media-Technologien innerhalb der Unternehmen werden die Mitarbeiter und ihre Vorgesetzten vor neue Herausforderungen gestellt.

A crescente influência que a internet tem trazido à população e às organizações do início do século XXI é, certamente, um dos fatos marcantes desta época. Por sua versatilidade e custo relativamente baixo, a internet tem se destacado como meio de comunicação nas mais diversas formas, desde um simples e-mail à transmissão de imagem e som em tempo real. Todo este desenvolvimento não seria possível (pelo menos da forma que se conhece atualmente) se a tecnologia de transmissão de dados via internet não tivesse se desenvolvido a ponto de permitir velocidades adequadas para estas aplicações. Ou seja, evidencia-se a importância da internet em banda larga. No mercado de pequenas empresas (porém, não apenas neste mercado), constata-se que ainda há uma parcela significativa de usuários de internet discada que não aderiram à banda larga. Este trabalho tem o objetivo de identificar os motivos que provocam esta resistência (as chamadas barreiras de adoção). Para tanto, foi feita uma revisão da literatura sobre qualidade em serviço (seguindo a linha de pesquisa de Parasuraman, Zeithaml e Berry) e modelos de aceitação de tecnologia (seguindo a linha de pesquisa de Davis e Venkatesh) com seus respectivos desdobramentos. Baseado nesta literatura, este estudo foi composto de três partes: i) pesquisa qualitativa com um fornecedor de banda larga, ii) pesquisa qualitativa com usuários de internet discada e iii) pesquisa quantitativa com usuários e não usuários de internet. A pesquisa qualitativa com fornecedor foi focada no modelo de lacunas de qualidade (PARASURAMAN et al., 1985 e ZEITHAML et al., 1988). Nesta etapa, foram identificados dois tipos de lacuna: controladas e não controladas. Enquanto as lacunas não controladas são consideradas pouco significativas como barreiras de adoção (podendo, no entanto, estimular o cancelamento do serviço), as lacunas controladas são barreiras bem conhecidas: preço e forma de precificação (fixo versus variável). Como as decisões do fornecedor buscam geração de valor, estas barreiras são mantidas em um nível controlado, procurando-se um equilíbrio entre volume e preço. A pesquisa qualitativa com usuário de internet discada foi focada na UTAUT (VENKATESH et al., 2003). Teve o objetivo de avaliar qualitativamente as percepções de usuários de internet discada sobre o serviço de internet banda larga, à luz das dimensões de expectativa de desempenho, expectativa de esforço, condições facilitadoras e influência social. Neta etapa, identificou-se claramente uma barreira na percepção de valor (custo/benefício) por parte dos potenciais clientes. A pesquisa quantitativa também foi focada na UTAUT, mas com algumas adaptações ao contexto. Foram identificados como fatores relevantes para diferenciar os usuários dos não usuários de banda larga: intenção de comportamento, viabilidade (construto análogo às ?condições facilitadoras? da UTAUT original) e influência social. O resultado esperado (análogo à ?expectativa de desempenho?) não foi significativo na diferenciação dos dois públicos, contrariando uma forte hipótese da UTAUT. Por fim, o fator de facilidade esperada (análogo à ?expectativa de esforço?) também apareceu como não significativo; porém, sob alguns critérios, este fator apresentou sinais de que pode diferenciar os dois públicos. / The growing influence that internet has brought to population and to organizations since the beginning of 21st. century is, certainly, one of the outstanding factors of this time. For its versatility and relatively low cost, internet has been detached as communication means in many different ways, from a simple e-mail to the transmission of image and sound on real time. All this development would not be possible (at least as it is known nowadays) if data transmission technology through internet had not have been developed enough to allow adequate speed for these applications. Thus, it is shown the importance of broadband internet. In small business market (though not only in this market), one can still find significant part of dial-up internet users that have not adopted broadband. This work has the objective of identifying the reasons that lead to this resistance (the so called adoption barriers). For such, a literature review was done about quality service (following the research line of Parasuraman, Zeithaml and Berry) and technology acceptance models (following the research line of Davis and Venkatesh), with its respective deployments. Based on this literature, this study was composed by three parts: i) qualitative research with a broadband provider, ii) qualitative research with dial-up internet users and iii) quantitative research with broadband users and not users. The qualitative research with provider was focused on the quality gaps model (PARASURAMAN et al., 1985 and ZEITHAML et al., 1988). At this stage, two kinds of gaps were identified: controlled and uncontrolled. While the uncontrolled gaps are considered to be lowly significant as an adoption barrier (however, possibly stimulating the canceling of the service), the controlled gaps are well known barriers: price and pricing model (fix versus variable). Since the providers decisions aim value generation, these barriers are kept at a controlled level, seeking for a balance between volume and price. The qualitative research with dial-up internet users was focused on UTAUT (VENKATESH et al., 2003). It had the objective of evaluating qualitatively the dial-up internet users? perceptions about broadband internet, under the point of view of performance expectancy, effort expectancy, facilitating conditions and social influence. At this stage, it was clearly identified a barrier of value perception (cost/benefit) by the potential clients. The quantitative research was also focused on UTAUT, but with some adaptations to its context. It was identified as relevant factor for differentiating broadband users and not users: behavior intention, viability (construct analog to the facilitating conditions) and social influence. The expected performance was not significant in differentiating the two publics, against one of UTAUT strongest hypothesis. At last, the factor expected facility (analog to effort expectancy) also appeared as not significant; though, under some criteria, this factor presented signs that it may differentiate the two publics.

This Master's Thesis focuses on the elaboration of a business plan, the specific goal is to create a business plan intended to establish a restaurant in Kolin, whose vision is to provide services in the field of traditional Czech cuisine. Another goal of this work is to assess the viability of such a project. The work is divided into two main parts. The first - the theoretical part describes the structure of a business plan including specificity of small and medium-sized companies. The second - the practical part applies the theoretical part to the real establishment of restaurant. Great attention is paid to the financial plan and the related verification whether such an enterprise could prosper in the long term.

A crescente influência que a internet tem trazido à população e às organizações do início do século XXI é, certamente, um dos fatos marcantes desta época. Por sua versatilidade e custo relativamente baixo, a internet tem se destacado como meio de comunicação nas mais diversas formas, desde um simples e-mail à transmissão de imagem e som em tempo real. Todo este desenvolvimento não seria possível (pelo menos da forma que se conhece atualmente) se a tecnologia de transmissão de dados via internet não tivesse se desenvolvido a ponto de permitir velocidades adequadas para estas aplicações. Ou seja, evidencia-se a importância da internet em banda larga. No mercado de pequenas empresas (porém, não apenas neste mercado), constata-se que ainda há uma parcela significativa de usuários de internet discada que não aderiram à banda larga. Este trabalho tem o objetivo de identificar os motivos que provocam esta resistência (as chamadas barreiras de adoção). Para tanto, foi feita uma revisão da literatura sobre qualidade em serviço (seguindo a linha de pesquisa de Parasuraman, Zeithaml e Berry) e modelos de aceitação de tecnologia (seguindo a linha de pesquisa de Davis e Venkatesh) com seus respectivos desdobramentos. Baseado nesta literatura, este estudo foi composto de três partes: i) pesquisa qualitativa com um fornecedor de banda larga, ii) pesquisa qualitativa com usuários de internet discada e iii) pesquisa quantitativa com usuários e não usuários de internet. A pesquisa qualitativa com fornecedor foi focada no modelo de lacunas de qualidade (PARASURAMAN et al., 1985 e ZEITHAML et al., 1988). Nesta etapa, foram identificados dois tipos de lacuna: controladas e não controladas. Enquanto as lacunas não controladas são consideradas pouco significativas como barreiras de adoção (podendo, no entanto, estimular o cancelamento do serviço), as lacunas controladas são barreiras bem conhecidas: preço e forma de precificação (fixo versus variável). Como as decisões do fornecedor buscam geração de valor, estas barreiras são mantidas em um nível controlado, procurando-se um equilíbrio entre volume e preço. A pesquisa qualitativa com usuário de internet discada foi focada na UTAUT (VENKATESH et al., 2003). Teve o objetivo de avaliar qualitativamente as percepções de usuários de internet discada sobre o serviço de internet banda larga, à luz das dimensões de expectativa de desempenho, expectativa de esforço, condições facilitadoras e influência social. Neta etapa, identificou-se claramente uma barreira na percepção de valor (custo/benefício) por parte dos potenciais clientes. A pesquisa quantitativa também foi focada na UTAUT, mas com algumas adaptações ao contexto. Foram identificados como fatores relevantes para diferenciar os usuários dos não usuários de banda larga: intenção de comportamento, viabilidade (construto análogo às ?condições facilitadoras? da UTAUT original) e influência social. O resultado esperado (análogo à ?expectativa de desempenho?) não foi significativo na diferenciação dos dois públicos, contrariando uma forte hipótese da UTAUT. Por fim, o fator de facilidade esperada (análogo à ?expectativa de esforço?) também apareceu como não significativo; porém, sob alguns critérios, este fator apresentou sinais de que pode diferenciar os dois públicos. / The growing influence that internet has brought to population and to organizations since the beginning of 21st. century is, certainly, one of the outstanding factors of this time. For its versatility and relatively low cost, internet has been detached as communication means in many different ways, from a simple e-mail to the transmission of image and sound on real time. All this development would not be possible (at least as it is known nowadays) if data transmission technology through internet had not have been developed enough to allow adequate speed for these applications. Thus, it is shown the importance of broadband internet. In small business market (though not only in this market), one can still find significant part of dial-up internet users that have not adopted broadband. This work has the objective of identifying the reasons that lead to this resistance (the so called adoption barriers). For such, a literature review was done about quality service (following the research line of Parasuraman, Zeithaml and Berry) and technology acceptance models (following the research line of Davis and Venkatesh), with its respective deployments. Based on this literature, this study was composed by three parts: i) qualitative research with a broadband provider, ii) qualitative research with dial-up internet users and iii) quantitative research with broadband users and not users. The qualitative research with provider was focused on the quality gaps model (PARASURAMAN et al., 1985 and ZEITHAML et al., 1988). At this stage, two kinds of gaps were identified: controlled and uncontrolled. While the uncontrolled gaps are considered to be lowly significant as an adoption barrier (however, possibly stimulating the canceling of the service), the controlled gaps are well known barriers: price and pricing model (fix versus variable). Since the providers decisions aim value generation, these barriers are kept at a controlled level, seeking for a balance between volume and price. The qualitative research with dial-up internet users was focused on UTAUT (VENKATESH et al., 2003). It had the objective of evaluating qualitatively the dial-up internet users? perceptions about broadband internet, under the point of view of performance expectancy, effort expectancy, facilitating conditions and social influence. At this stage, it was clearly identified a barrier of value perception (cost/benefit) by the potential clients. The quantitative research was also focused on UTAUT, but with some adaptations to its context. It was identified as relevant factor for differentiating broadband users and not users: behavior intention, viability (construct analog to the facilitating conditions) and social influence. The expected performance was not significant in differentiating the two publics, against one of UTAUT strongest hypothesis. At last, the factor expected facility (analog to effort expectancy) also appeared as not significant; though, under some criteria, this factor presented signs that it may differentiate the two publics.

Die deutsche Unternehmenslandschaft gerät immer mehr unter Innovationsdruck. Das Voranschreiten von Digitalisierung und Digitaler Transformation sowie die damit einhergehenden Veränderungen von Dienstleistungen, Produkten und Geschäftsmodellen kann auch vom produzierenden Mittelstand nicht länger ignoriert werden (vgl. Seegy & Gleich, 2012). Dem Innovationsgedanken steht allerdings der große wirtschaftliche Erfolg des deutschen Mittelstands entgegen. Um Innovation in neue Bahnen zu lenken, arbeiten immer mehr große Unternehmen mit Start-Ups zusammen, oder gründen eigene Inkubatoren. Der Mittelstand hat sich dieser Vorgehensweise bislang noch nicht in nennenswertem Umfang angenommen. Dieser Beitrag soll erste Versuche diesbezüglich darstellen. [Aus der Einleitung.]

Breaking the glass ceiling of boards of directors has been a hot topic globally for over a decade without any significant results. With an increase in demand for sustainable companies, the current composition of most of the boards of directors is contradictory, where homogeneous boards of directors are more a rule than an exception. Contradicting the fact that diverse teams are proven to make better, long-termed, and more sustainable decisions. Small and medium-sized enterprises are often neglected in the debate to increase diversity in boards of directors, even though they hold most of all boards of directors’ positions. Investigating the small and medium-sized enterprises this paper aims to explore how to break the glass ceiling of the boards of directors in Denmark. Similar to Norway where quotas with boardrooms have been introduced in 2008, this study also wants to reexamine the general attitude towards hard legislation or find alternatives in form of other legislation in Denmark. Therefore, it is essential to understand the dynamics and habits of the boards of directors. This study has through semi-structured interviews investigated the culture of boards of directors to find the barriers of the boardrooms and how to break them down. A recruitment company has tried to offer a new way of recruiting for boards of directors through open positions. Here has the researchers conducted qualitative research to investigate their impact on gender and age in boards of directors, to see if the open positions can exhilarate the implementation of diversity in the board rooms. The results of the study show that there is a need to educate small and medium-sized enterprises on the benefits of diverse boards of directors. The boards of directors are primarily recruited through networks of its members, making it difficult to increase diversity. The reason for recruiting through networks is primarily due to a lack of understanding of both the function of boards of directors and a wish to keep the information of the company close to themselves. The overall attitude towards legislation is mixed with a small overweight against quotas. Mainly from an individual point of view is quotas are seen as an undesirable means for increasing diversity in boards of directors. The recruitment company has been proven cable of recruiting younger candidates. However, not significantly change the percentages of female representations where only a slight increase of women in some positions is seen.

Bakgrund: Vi befinner oss i nya tider där mycket grundas på teknologisk innovation. Organisationer har sedan långt tillbaka siktat mot att tilldela fler uppgifter till maskiner för att minska kostnader och förbättra effektiviteten. Det är även viktigt för att alltid kunna vara konkurrenskraftiga, skapa ett affärsmässigt mervärde och utveckla prestanda. Digitalisering är något som tar över marknaden och organisationer påverkas stort av detta. Arbete som utförs av humanitär kraft bidrar till höga kostnader för organisationen. Därmed har AI-styrda arbeten vuxit radikalt. Artificiell Intelligens (AI) möjliggör snabb datahantering och automatiserar repetitiva uppgifter som till exempel bankavstämningar och fakturahantering. Forskare är ense om att AI har stor potential och att rollen för AI inom ämnet redovisning kommer att öka mer och mer. Däremot visar tidigare forskning inte lika mycket på den praktiska tillämpningen av AI inom redovisningsprocessen hos företag. Syfte: Syftet med denna uppsats är att skapa förståelse om hur och varför/varför inte företag implementerar AI i redovisningsprocessen. Detta genom att ta reda på hur långt företag har kommit idag samt vilka delar av redovisningsprocessen som implementerar AI och motiven till implementeringen. Metod: Studien har genomförts med hjälp av en kvalitativ metod. Studien har vänt sig till redovisningsekonomer och ekonomiansvariga från medelstora företag. Det empiriska materialet har samlats in genom semistrukturerade intervjuer. Resultat och slutsats: Studien visar att företag inte arbetar mycket med AI inom redovisningsprocessen. Den enda delen är i bokföringsdelen, där leverantörsfakturahanteringen använder AI. Det främsta motivet till varför/varför inte AI implementeras mer är på grund av att det inte finns några bra AI-lösningar i redovisningssystemen. Ytterligare motiv som nämnts är kunskapsbrist, kostnad och låg prioritering. / Background: We are in new times where much is based on technological innovation. Organizations since a long time aimed to assign more tasks to machines to reduce costs and improve efficiency. This is in order to always be competitively advantageous, create added business value and develop performance. Digitalisation is something that is taking over the market and organizations are greatly affected by this. Human resources contribute to high costs for organisations. Thus, AI-controlled work has grown radically. AI enables fast data handling and automates repetitive tasks such as bank reconciliations and invoice processing. Researchers agree that AI has great potential and that the role of AI in the subject of accounting will increase more and more. However, research does not show as much on the practical application of AI within the accounting process of companies today. Purpose: The purpose of this study is to understand and investigate how and why companies implement Artificial Intelligence in the accounting process. Thus, the study aims to create an understanding of how far companies have come today as well as which parts of the accounting process implement AI and the motives for the implementation. Method: The study has been carried out using a qualitative method. The study is based on accounting economists and finance managers from medium-sized companies. The empirical material has been collected through semi-structured interviews. Results and conclusion: The study shows that companies do not work much with AI in the accounting process. The only part is in the accounting part, where the supplier invoice management uses AI. The main reason why it is not implemented or implemented more is because there are no good AI solutions in their accounting system. Additional motives mentioned are; lack of knowledge, costly, low priority.