Bakgrund: Revision har en samhällsnyttig funktion eftersom den bland annat har som syfte att säkerställa att inga oegentligheter förekommer i redovisningen som används som beslutsunderlag. En revisor utför revisionen och en förutsättning för att denna ska kunna ske på ett korrekt sätt är att revisorn är oberoende i sina bedömningar. År 2002 infördes en lag i Sverige som bygger på en standard benämnd analysmodellen. Syftet med införandet av modellen är att säkerställa revisorns oberoende. Modellen är en självgranskningsmodell som revisorn använder för att pröva sitt oberoende genom att ta hänsyn till fem olika typsituationer som utgör ett hot mot oberoendet samt en generalklausul. Syfte: Syftet med studien är att skapa förståelse för hur analysmodellen uppfattas av revisorer samt beskriva hur revisorer agerar för att motarbeta hot mot oberoendet. Metod: Studien är genomförd med en kvalitativ metod, och närmare bestämt semistrukturerade intervjuer. Detta för att metoden är tillämplig när syftet är att beskriva samt skapa förståelse. För att uppnå syftet krävs en djup förståelse för revisorers uppfattningar av analysmodellen och hur de agerar för att motarbeta hot som finns mot oberoendet. Teoretisk utgångspunkt: Institutionell teori och teorin om meningsskapande används i studien för att analysera likheter och olikheter i uppfattningar och agerande. Institutionell teori har använts för att analysera likheter på organisatorisk nivå. Meningsskapande har tillämpats för att analysera både likheter och olikheter på individnivå. Slutsats: Studien visar att analysmodellen uppfattas på ett likartat sätt av revisorerna. Analysmodellen anses vara ett tillräckligt verktyg för att hantera oberoendefrågor. Det förelåg inga väsentliga olikheter i sätten revisorer agerar på för att motarbeta hot mot oberoendet. Studien visar dock att det föreligger mindre olikheter som framförallt kan förklaras av att revisorernas personliga erfarenheter skiljer sig åt. / Background: Auditing has a socially beneficial function because, among other things, it aims to ensure that there are no irregularities in the accountancy underlying the decision-making process. An auditor performs the audit and a prerequisite for this to be undertaken in a correct manner is that the auditor is independent in his or her assessments. In 2002, a law was introduced in Sweden based on a standard denoted “analysmodellen”. The purpose of introducing this model was to ensure the auditor's independence. The model is based on self-examination in which the auditor has to test his or her independence by taking into account five different types of situations that pose a threat to independence as well as a general legal clause. Purpose: The purpose of the study is to create an understanding of how “analysmodellen” is perceived by auditors as well as to describe how auditors act to counteract threats to their independence. Method: The study is conducted using a qualitative method; more specifically semi-structured interviews. The reason is that this method is applicable when the purpose is to create an understanding as well as a description of the process under consideration. Achieving the purpose requires a deep understanding of auditors' perceptions of ”analysmodellen” and what steps they take to counteract threats to independence. Theoretical starting point: The theories used in the study are institutional theory and the theory of sensemaking, this in order to analyze similarities and differences in perceptions and actions. Institutional theory has been used to analyze similarities at the organizational level. Sensemaking has been used to analyze similarities as well as differences at the individual level. Conclusion: The study shows that “analysmodellen” is perceived in a similar way by the auditors. The auditors consider it as a sufficient tool for dealing with the issues of independence. There were no significant differences in the way auditors acted to counter threats to independence. However, the study shows that there are minor differences that primarily can be explained by the fact that the auditors' personal experiences differ.

Purpose – The purpose of this paper is to explore narratives in a new nonprofit arts center. It includes the macro-, meso-, and personal narratives that keep the center organized in the midst of the chaotic everyday activities. It advocates the explanatory force of narrative as an alternative to organizational life cycle theory for understanding organizational startups. Design/methodology/approach – This narrative ethnography involved participant observation, full participation, and narrative interviews over a three-year period. Using grounded theory, narratives were examined to discover how they engendered and maintained order. Findings – This paper contributes to the understanding narratives as a constitutional organizing and sensemaking process, including the narratives of “Do It Yourself,” and economic production, family and home, and personal narratives that constitute community, community boundaries, and identity, adding to our knowledge of organizing. Research limitations/implications – The research examined only one local nonprofit arts center, therefore the findings are specific to this site and the same types of narratives may not necessarily be found in other nonprofits. Originality/value – This paper examines a nonprofit during start-up. It validates support for the examination of organizations through narrative ethnography and narrative interviewing. It purports that narratives constitute social identity, rather than being the evidence of social identity.

The purpose of this paper is to explore narratives in a new nonprofit arts center. It includes the macro-, meso-, and personal narratives that keep the center organized in the midst of the chaotic everyday activities. It advocates the explanatory force of narrative as an alternative to organizational life cycle theory for understanding organizational startups. This narrative ethnography involved participant observation, full participation, and narrative interviews over a three-year period. Using grounded theory, narratives were examined to discover how they engendered and maintained order. This paper contributes to the understanding narratives as a constitutional organizing and sensemaking process, including the narratives of “do it yourself,” and economic production, family and home, and personal narratives that constitute community, community boundaries, and identity, adding to our knowledge of organizing. The research examined only one local nonprofit arts center, therefore the findings are specific to this site and the same types of narratives may not necessarily be found in other nonprofits. This paper examines a nonprofit during start-up. It validates support for the examination of organizations through narrative ethnography and narrative interviewing. It purports that narratives constitute social identity, rather than being the evidence of social identity.

The purpose of this case study was to contribute with knowledge on how a non-profit organization works strategically with internal crisis communication. The study aimed at answering how management and co-workersperform internal communication before, during and aftercrises. Furthermore, the study aimed at answering secondary research questions about whether management looks at its co-workers as receivers and/or senders of crisis communication, and if the organizational culture influences the internal crisis communication. The study was conducted through qualitative interviews and textual analysis of the organization’s documents related to crisis management.The empirical data was analysed with thematic analysis and qualitative content analysis. The result showed that the organization work with internal crisis communication before, during and after crises, and that the types of communication differed in the three phases. Before and after crises, the organization showed a meaning-oriented approach to crisis communication with an emphasis on facilitating sensemaking dialogues. Co-workers were seen as active communicators which includes roles of both sending and receiving communication. During crises, on the other hand, the organization showed a more transmission-based approach to communication where executives distanced from its co-workers, making decisions and providing employees with information and instructions.With this approach, the co-workers were regarded as receivers, and scarcely as senders, of crisis communication. Furthermore, the result showed that parts of the organizational culture could have an impact on the internal crisis communication, and that it might facilitate the shift of communication types in the three crisis phases.

A qualitative study that examines co-workers experiences of the internal information management and communication during the covid-19 crisis and whether that perception differs from before the crisis. Previous research claims that co-workers' perceptions of internal crisis communication have not been thoroughly studied thus there is a knowledge gap. The purpose of the study is to contribute with knowledge regarding internal communication during the crisis of the covid-19 pandemic within a public  health organization and provide an understanding of how it has been perceived by the co-workers within the ambulance and emergency department. Eight interviews were conducted and analyzed through a thematic analysis and put in relation to sensemaking. The result showed that the co-workers, perceived the internal information and communication in different ways from each other, that the leadership had an important role in facilitating the co-workers'sensemaking processes, the internal information increased during the crisis which affected the co-workers in different ways. The result also showed that the co-workers achieved new knowledge through the crisis and their sensemaking processes that could potentially benefit the organization in terms of future development.

Organisatoriskt inkluderingsarbeteMaking the storyMalin Ericsson, Mia PalekaBaserat på åtta semistrukturerade intervjuer har vi studerat hur ett större företag i finanssektorn pratar om och förhåller sig till mångfald och det lokala inkluderingsarbetet. Syftet med studien är därför att, med utgångspunkt i teoretiska begrepp som mångfald, inkludering, översättning, sensemaking och storytelling, beskriva och förstå förhållandet mellan ideologi (hur mångfaldsarbete presenteras) och praktik (hur mångfaldsarbete bedrivs). Analysen utmynnade i tre teman: Det paralogiska; bygga broar; viskningar. Vår slutsats är att det finns en särkoppling mellan vad man säger och vad man gör. Mångfaldsarbetet redigeras för att passa in i en rådande praktik och att inkluderingsarbetet framförallt har ett betydelsefullt symboliskt värde. När vi vänder blicken bort från talet om till vårt företag vars praktik vi studerat, ser vi en särkoppling mellan vad som sägs och vad som görs.Nyckelord: Inkludering; Hierarkier; Mångfald; Normativ styrning; Sensemaking; Storytelling; Översättning

When the coronavirus disease COVID-19 spread through the world’s countries in early 2020 and dominated the news media, a contrast between how Sweden was combatting the virus compared to other countries who used stricter restrictions quickly became apparent and frequently discussed in media. Through a comparative content analysis, this study aims to investigate how narratives concerning the coronavirus have been presented in Swedish public news medium SVT compared to its Danish equivalent, DR. Any differences in such news reporting could indicate the possibility of media influence behind why one country implemented and adhered to stricter restrictions than the other did.Utilizing a quantitative as well as a quantitative approach, 245 articles from Danish and Swedish sources were coded and analysed through theory grounded in situational crisis communication (SCCT). The findings however revealed similar results, identifying the same four key SCCT-narratives in both countries: anxiety, blame, flattery and care. The theoretical contribution of this study is centred on the reflection of how these similar results may relate to one another on a societal and sensemaking level. The study ultimately also emphasises the flexibility of SCCT strategies as useful narrative tools for further research.

Indiana University-Purdue University Indianapolis (IUPUI) / The US weather enterprise includes academia, the private weather industry, and government-funded forecasting, research, and dissemination agencies. While not an organization in its own right, the enterprise behaves like an organization of organizations. This thesis applies the communicative constitution of organizations, and McPhee and Zaug’s four flows model in particular, to the US weather enterprise. Each organization in the weather enterprise behaves like individual members of an organization would, which extends this theory to a conceptualization of organization that increases innovation, collaboration, and coordination. The weather is a constitutive force which calls the US weather enterprise into being. Finally, CCO is extended to other collaborative, coordinated efforts among the public and private sectors, indicating the possibilities of CCO as an attractive answer to the great organizational questions of the 21st century and beyond. Future research areas are considered, including how the US weather enterprise manages the unexpected and reduces uncertainty organizationally. Also, considerations as to how CCO can be applied to the incident command structure, often called forward during high-impact weather events, will be made.

No description available.

Nowadays crisis leadership must display greater representation in  organizational  studies for  the  reason  that  leadership  organizing  capability  is  constituted  through communication. This  hesis  employs  a  sensemaking  perspective  to  obtain  a  broader  understanding  of the  ways  leadership  unfolds  under  abrupt  uncertain  circumstances  that  are  also vulnerable  to  changes  in  the  environment,  such  as  crises. Besides,  this  study  presents  the  particularity  of  delving  into  the  centrality  of communication  from  a  constructionist  view  in  order  to  understand  how  crisis  leadership is  constituted  through  the  communicative  interactions  of  individuals. In  order  to  do  this,  this  qualitative  study  displays  the  sensemaking  of  20  Swedish crisis  managers  to  get  their  own  perceptions  of  communication  effectiveness  in  crisis management,  how  they  make  sense  of  self-identity  in  the  role  of  crisis  leadership,  and  the part  of  communication  in  the  meaning  construction  of  realities  during  a  crisis. The  results  display  that  crisis  leaders  recognize  the  fundamental  role  of communication  in  the  meaning-construction  and  to  maintain  a  shared  sense  of  meaning among  individuals.  Crisis  leaders  concern  about  communicating  stories  of  learning,  and following-up.  They  show  a  high  sensitivity  to  anticipate  the  crisis  and  emphasize  that effective  communication  builds  good  relationships  between  networks.  Managers acknowledge  that  good  communication  skills  ensure  effective  leadership  during  a  crisis. In  making  sense  of  crisis  leadership  this  study  shows  the  intersection  of  leadership, organizing,  and  communication  as  intertwined  processes. / Krisledarskap  är  ett  område  som  behöver  undersökas  mer,  särskilt  eftersom  den organiserande  funktionen  ledare  har  vid  en  kris  utgörs  av  kommunikation.  Denna master-uppsats  använder  teorier  om  meningsskapande  för  att  nå  en  bredare  förståelse  för hur  ledarskap  utövas  kommunikativt  under  osäkra  omständigheter  och  svåra  situationer i  omgivningen  såsom  kriser. Undersökningen  utgår  från  en  konstruktivistisk  syn  på  kommunikationens  centrala roll  för  att  förstå  hur  krisledarskapet  formas  genom  individers  interaktion. Studien  omfattar  intervjuer  med  20  svenska  krishanterare  som  skapar  mening  kring sina  erfarenheter  och  uppfattningar  om  effektiv  kommunikation  vid  krishantering,  hur de  förstår  sin  egen  identitet  i  rollen  som  krisledare  samt  kommunikationens  betydelse  för att  skapa  bilder  av  verkligheten  under  en  kris. Resultaten  visar  att  krisledare  betonar  den  grundläggande  betydelse  som kommunikation  har  för  meningsskapandet  och  för  att  upprätthålla  en  delad  och gemensam  förståelse  bland  individer  vid  en  kris.  Krisledare  är  engagerade  i  att kommunicera  historier  som  bidrar  till  lärande  vid  uppföljningar  efter  kriser.  De  visar ocskå  en  stor  känslighet  och  förmåga  att  kunna  förutse  kriser  och  betonar  att  effektiv kommunikation  bygger  goda  relationer  i  nätverk  som  är  viktiga  i  krishanteringen. Krisledarna  betonar  även  att  god  kommunikationsförmåga  säkerställer  effektivt ledarskap  under  en  kris.  Denna  studie  visar  att  det  är  i  skärningspunkten  mellan ledarskap,  organisering  och  kommunikation  som  krisledarskapet  uppstår  i sammanflätade  processer.