Bakgrund: Redovisningsskandaler anses grunda sig i de kryphål som återfinns inom redovisningens regelverk. När dessa kryphål utnyttjas riskerar organisationens redovisnings legitimitet att ådra sig en legitimitetsskada eftersom den då strider mot allmänhetens förväntningar om hur en korrekt redovisning är upprättad. Tidigare forskning har presenterat strategier för att reparera legitimitet på en organisatorisk nivå. Forskningen tycks däremot vara tunn om hur ett legitimitetstillskrivande medel såsom redovisningen kan repareras när det ådragit sig en legitimitetsskada. Det förklarar varför det varit motiverat att genomföra en studie som undersöker detta. Syfte: Studien syftar till att skapa en modell som förklarar den process där redovisningens legitimitet repareras. Metod: Syftet har besvarats genom en deduktiv ansats där befintlig legitimitetsreparerande litteratur legat till grund för en tentativ modell. Utifrån teori har vi härlett tre mekanismer som vi prövat om de kan förklara hur redovisningens legitimitet repareras. Genom studiens kvalitativa ansats har vi, med hjälp av innehållsanalyser, utfört två fallstudier där fallen avsett två redovisningsskandaler. Med hjälp av empiri bestående av nyhetsartiklar och årsredovisningar, har vi provat om modellen ger en förklaring till hur redovisningens legitimitet repareras. Resultat och slutsats: Studiens resultat pekar mot att vår slutgiltiga modell besvarar syftet. Redovisningens legitimitet kan repareras genom framförallt organisationens egna vidtagna åtgärder, men även genom att såväl organisationen som media utpekar syndabockar som ställs ansvariga för redovisningens brister. Vår slutmodell förklarar även att media har en inverkande och pådrivande roll ifråga om redovisningens legitimitet och att regler och policys skapar möjligheter för organisationen att utnyttja dessa för att legitimera redovisningen. / Background: Accounting scandals are considered based on the loopholes found in the accounting rules. It is argued that an organization's legitimacy in the accounting, in such situations when these loopholes are exploited, can be threatened since it differs from the public's expectations of how a proper accounting is constituted. Previous research has presented strategies to repair organizational legitimacy. Research seems however to be sparse in the matter of how a tool to repair legitimacy, such as accounting, can be repaired when it incurs a loss of legitimacy. This study contributes to this specific area. Purpose: This study aims to create a model that explains the process by which accounting legitimacy is repaired. Method: Through a deductive approach, in which existing literature formed the basis for a tentative model, we derived three mechanisms that have been tested whether they can explain how the legitimacy of accounting can be repaired. Further, by using the techniques of content analysis, we did a dual case study where the cases concerned two Swedish accounting scandals. Using empirical material consisting of news articles and annual reports, we tested whether the model provides an explanation for how the legitimacy of accounting is repaired. Results and conclusions: This study's results suggest that our purpose can be answered. The results also indicates that accounting's legitimacy can be repaired primarily through the organization's own actions taken, but also by the organization as well as the media designate scapegoats who are deemed to be responsible for the accounting's shortcomings. Our final model also explains that media plays an influencing and actuating role in terms of the legitimacy of accounting, and that rules and policies create opportunities for the organization to legitimize its own accounting.

In the past few years, the number of e-scooter rental services has rapidly increased in Sweden and across Europe. The increased usage of e-scooters has created problems, for example with accessibility on sidewalks and traffic safety. Consequently, the e-scooter industry has become a highly debated topic. This case study examined how Voi Technology communicate to profile themselves as legitimate, based on Max Weber’s principles of legitimation and Mark C. Suchman’s legitimation strategies. Three research questions were formulated to be able to fulfill the aim of the study: 1) Which of Suchman’s strategies to maintain legitimacy can be distinguished in Voi Technology’s external communication? 2) Which of Suchman’s strategies to repair legitimacy can be distinguished in Voi Technology’s external communication? 3) Which of Weber’s principles of legitimation can be distinguished in Voi Technology’s external communication? 30 posts from Voi’s social media accounts on Instagram, Facebook and Linkedin were analyzed with a qualitative content analysis and a semiotic analysis. The results showed that Voi are using the strategies “protect accomplishments” and “perceive change” to maintain legitimacy and the strategies “normalize” and “restructure” to repair legitimacy. The study did also find the legal-rational and charismatic principles of legitimation in Voi’s communication. The traditional principle of legitimation could not be found. Instead, Voi often presented themselves as non-traditional and innovative. This study contributes with more knowledge about how organizations can communicate to get legitimacy, when an organization or market is being questioned.