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  • 201.
    Blomkvist, Marita
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Entreprenörer som redovisare: Bokslutsprocessen i Gasellföretag2011Bok (Övrig (populärvetenskap, debatt, mm))
  • 202.
    Blomkvist, Marita
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Entreprenörer som redovisare: bokslutsprocessen i Gasellföretag2008Doktorsavhandling, monografi (Övrigt vetenskapligt)
    Abstract [en]

    Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is limited. In fact, some literature on entrepreneurship indicates that the role of accounting is only about the past and therefore not of interest for entrepreneurs in the entrepreneurial process.

    This dissertation reports the results of two empirical studies. The first study is a qualitative pilot study of five entrepreneurs in fast growing firms and their participation in the year-end procedure. The respondents were presented the adjustments in the final step of the recording process and the annual report in order to assess their participation and to focus on how the entrepreneurs as producers of accounting reflect and act in relation to other actors and to the process of reporting. The pilot study found that the entrepreneurs were certainly involved in use and produce of certain accounting in the year-end procedures. The second study is based on the result from the pilot study and on agency theory the study aimed to describe and explain how and why entrepreneurs in successful fast growing firms, i.e. Gazelle firms, compared with a control group of managers in not growing firms, are participating in the year-end procedures. Also, the study aimed to analyse differences between entrepreneurs´ participation and other managers´ participation in this process. The study focused on the activities in the year-end procedures concerned with the values of R&D, stock and work-in-progress and accounts receivables. In order to find entrepreneurs the survey was sent to a sample of 257 managers of Gazelle firms and to a sample of 227 managers in not growing firms. Also, the annual report from the firms where the respondents where involved were collected. This data was also included in the study. The responding rate was 50% from both groups. The most notable finding is, in contradiction to literature on entrepreneurship, that entrepreneurs in Gazelle firms use and produce formal financial accounting information. Entrepreneurs in Gazelle firms spend more time and they are also involved in discussions with more actors compared with managers in not growing firms. Further, the results indicate that entrepreneurs in Gazelle firms will participate to a larger extent when the profitability in the firm decreases compared to managers in not growing firms. Finally, the dissertation gives insight in the role of formal financial accounting in the context of entrepreneurship, a research area we know little about.

  • 203.
    Blomkvist, Marita
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Entreprenörers delaktighet i att producera redovisning2004Licentiatavhandling, monografi (Övrigt vetenskapligt)
    Abstract [en]

    Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is almost non-existent.  Infact, literature in entrepreneurship says that the role of accounting is only about the past and therefore not of interest for the entrepreneur in exploiting opportunities. This paper reports the result of a qualitative study of five entrepreneurs and their involvement in the process of financial reporting. The study aimed to describe and analyse if and how entrepreneurs are involved in producing accounting information when the annual report were prepared. If the entrepreneurs were involved, the purpose was also to explain why the entrepreneurs were involved in the process. In purpose to find entrepreneurs the owner-managers of five small growing companies were asked to participate in semi-structured interviews during which their involvement to produce accounting where discussed. The respondents were also presented the adjustments, the final step in the recording process, and the annual report, in order to assess their involvement and to focus on how the entrepreneurs as producers of annual reports reflect and act in relation to other actors and to the process on the reporting.

    The study found that the entrepreneurs were certainly involved in producing the annual report. The analysis reveals that the reports were carefully fabricated and consciously managed by the entrepreneurs in the study. The entrepreneurs where involved in the process when certain values of the assets were established and they wrote the directors annual report.

    The study concludes that it appears to be important for entrepreneurs in small growing firms to discuss and produce accounting together with other actors, primarily the accountant, to improve their understanding and to identify how the audience of the annual reports may read and interpret the annual reports.

  • 204.
    Blomkvist, Marita
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Gasellentreprenörer och delaktighet i bokslutsprocessen - vad skiljer dem från andra företagsledare?2007Konferensbidrag (Övrigt vetenskapligt)
    Abstract [en]

    Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is limited. In fact, some literature on entrepreneurship indicates that the role of accounting is only about the past and therefore not of interest for entrepreneurs in exploiting opportunities. In contrast, recent studies in accounting and the context of entrepreneurship reveal that entrepreneurs use and construct accounting information with diverse characteristics.

     

    This paper reports the preliminary results of a survey and archival study. The study aimed to describe and explain how successful entrepreneurs and other managers are participating in the year-end procedures. Also, the study aimed to analyse differences between successful entrepreneurs´ participation and other manager’s participation in this process. The study focused on the activities in the year-end procedures concerned with the values of R&D, stock and work-in-progress and accounts receivables. In order to find successful entrepreneurs the survey was send to a sample of 257 managers of profitable, continuously growing companies. In order to find other managers, who not where successfully entrepreneurial, the survey was send to a sample of 227 managers in not growing companies. Also, the annual report from the companies where the respondents where involved in was collected. This data was also included in the study. The responding rate was about 50% from both groups. The most notable finding is, in contradiction to literature on entrepreneurship, that successful entrepreneurs use financial accounting information. Further, a preliminary result shows that successful entrepreneurs participate more than other managers in producing financial accounting. Ownership structure, degree of growth and individual motives related to stakeholders seems to be some factors that influence the degree of participation.

  • 205.
    Blomkvist, Marita
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The demand for external accounting services by small and medium siced firms (SMEs) in Sweden - the role of fast growth2010Ingår i: Proceedings of the 33rd European Accounting Association (EAA) Annual Congress, Brussels: European Accounting Association , 2010Konferensbidrag (Refereegranskat)
    Abstract [en]

    In order to stimulate growth economy, discussions about how to simplicity accounting regulation for SMEs have been highlighted during the past decades.

    From previous research we know that the demand for accounting and advisory service vary with size. Also, the quality of advice from accountants plays an important role besides accounting service. However, some firms find accounting as a burden and in an entrepreneurial context external accounting seems not to be useful.

    The question in this study is whether fast growing SMEs demand more external accounting service compared to stable firms. Fast growing firms in this study is defined as firms who just have doubled turnover during the last three years and at the end of this period have more than 10 employees and less than 250 employees. The empirical data is based of information from a survey answered by 131 managers of fast growing firms and 98 managers of stable firms Sweden. Also archival data from the annual report is included.

    The findings give support to the hypothesis that fast growing SMEs demand more external accounting service when it comes to preparation of annual account and annual report. The result shows no differences between the two groups when demand of external book keeping service is analysed.

  • 206.
    Blomkvist, Marita
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Hansson, Agneta
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Ulvenblad, Pia
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Lindholm Dahlstrand, Åsa
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Gendered structures in academic entrepreneurship and innovation – A development towards world-class standard in educational programmes in Sweden2010Ingår i: VIII Triple Helix International Conference on University, Industry and Government Linkages: Book of abstracts / [ed] Marcelo Amaral, Ilana Sender, Manuel Cendoya, Rafael Zaballa, 2010, s. 35-35Konferensbidrag (Refereegranskat)
    Abstract [en]

    An integration of activities such as incubators, technology transfer, student and alumni organisations etc related to entrepreneurship education is seen as promoting economic development and innovativeness in many parts of the world. This way of creating systems for entrepreneurship development has also recently been focused in Sweden. As a result of Swedish Government's ambition to stimulate growth economy, university entrepreneurship education program spring up all over the country in order to promote students' entrepreneurship.From previous research we know that the infrastructure has an impact for entrepreneurship (Delatte & Baytos, 1993; Hannon, 2003; Rosa & Dawson, 2006, Xu, 2010). The structure relates to the number of individuals in the management structure and the role the individual has in the management structure such as member of the board or manager. It also refers to characteristics of the individuals involved in the management such as diversity, gender, age, education competence and previous experience (Rosa & Dawson, 2006). Further, it has been shown that managers are important since a lack of role models have been shown to have an impact for both female entrepreneurs and female managers in decisions of starting and/or managing a business (Crampton & Mishra, 1999; Mattis, 2004). However, public and private initiatives aimed to support business development usually are following a gender blind norm both in the way it is presented, for example regarding language and psychological accessibility, and considering the fields pointed out. Research shows that women don't feel themselves addressed by these initiatives or that it concerns them (NUTEK, 2001; NUTEK, R 2007:34).Swedish Government recently challenged to higher education institutions to apply for finance to a development towards world- class standard in educational programmes in entrepreneurship and innovation (Prop. 2008/2009:1/16). The invitation was directed to higher education institutions that already run advanced studies in entrepreneurship and innovation and that also have a strong connection to research in the same area. Swedish National Agency for Higher Education was commissioned by the Government to examine the applications and invited a panel of international academic experts to asses the applications. Eleven applications were submitted from higher education institutions in the field of entrepreneurship and innovation. Four of the eleven institutions which applied where recommended by the panel of experts and these institutions were further ranked and recommended by Swedish National Agency for Higher Education to the University Chancellor. Two of these institutions were finally selected to be financed by the Swedish Government.This paper focuses on these eleven applications and the review process. The aim of the paper is to analyze and illustrate in what way the applications as well as the review process is gendered for example in terms of discourse and symbols in relation to educational setting, organizational structure, infrastructure, education management, education team assigned and branches of industry (Acker, 1992; Bruni, Gherardi & Poggio, 2005; Gunnarsson, Westberg, Andersson & Balkmar, 2007). We expect to find how gender is mirrored in these highly ranked applications and what impact the presence or absence of a gender focus will have for entrepreneurship and innovation education.

  • 207.
    Blomkvist, Marita
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Johansson, Jeaneth
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN). Luleå University of Technology, Luleå, Sweden.
    Malmström, Malin
    Luleå University of Technology, Luleå, Sweden.
    Accounting Knowledge in Innovative Firms – Direct Contacts with Auditors for Strategic Actions2015Konferensbidrag (Refereegranskat)
    Abstract [en]

    Managers’ use of auditors in decision processes are well known in the accounting literature but little is known on managers in innovative firms and their acquisition of accounting knowledge through direct contacts with auditors. We conducted a multiple embedded study of exploratory character based on 19 interviews with managers and auditors connected to six innovative firms. We show that managers in innovative firms apply informal management control in early phases and thus also rely to a high extent on external auditors for such purposes. Management acquisition of accounting knowledge may however stepwise contribute to a more formalized control system as management competence increase. This study suggests that competence based view may be useful for understanding the role of accounting and auditors.

  • 208.
    Blomkvist, Marita
    et al.
    University of Gothenburg, Gothenburg, Sweden.
    Johansson, Jeaneth
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL). Luleå University of Technology, Luleå, Sweden.
    Malmström, Malin
    Luleå University of Technology, Luleå, Sweden.
    Accounting knowledge in innovative firms - Direct contacts with external auditors for strategic actions2016Ingår i: International Journal of Managerial and Financial Accounting, ISSN 1753-6715, E-ISSN 1753-6723, Vol. 8, nr 3-4, s. 209-229Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Managers’ use of auditors in decision processes is well known in the accounting literature, but little is known about owner-managers in innovative firms and their acquisition of accounting knowledge through direct contacts with external auditors. We conducted a multiple embedded study of exploratory character based on 21 interviews with owner-managers and external auditors connected to six innovative firms. We show that owner-managers in innovative firms apply informal management control in early phases of the innovation process and thus also rely heavily on external auditors for such purposes. However, management’s acquisition of accounting knowledge may contribute over time to the development of a more formalised control system as their competence increases. This study suggests that a competence-based view may be useful for understanding the role of accounting and external auditors in innovative firms’ management control systems. Copyright © 2016 Inderscience Enterprises Ltd.

  • 209.
    Blomkvist, Marita
    et al.
    University of Gothenburg, Gothenburg, Sweden.
    Johansson, Jeaneth
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Rodgers, Waymond
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL). University of Texas el Paso, El Paso, Texas, United States.
    Examining Entrepreneurs' Knowledge Based View of the Firm: lnfluencing financial information in innovative activities2018Konferensbidrag (Refereegranskat)
    Abstract [en]

    This study focuses on knowledge management and entrepreneurs’ perceptions in terms of knowledge sharing, the use of financial statement information and how these impact on their strategic business judgments and decision choices in innovative SME firms. Using a strategic decision making process model we test our assumptions regarding entrepreneurs´ knowledge routines implemented by non-Gazelle companies in strategic business decision. Combining survey data and financial data from a unique archival database we test our propositions on Swedish SMEs. The results of the structural equation analysis implied that non-Gazelle companies are propelled primarily by non-financial information captured by the expertise of managers and investors. Traditional financial information does not include entrepreneurs´ decision making however, the results indicate that entrepreneurs risk awareness is reported as a part of the frame why entrepreneurs´ make decisions.

  • 210.
    Blomkvist, Marita
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Paananen, Mari
    Brunel University, London, United Kingdom.
    The cost of debt implications of financial reporting quality among privately owned Swedish SMEs2012Konferensbidrag (Refereegranskat)
    Abstract [en]

    Using a unique database and manually collected data we analyse and document accounting choices made by Swedish SMEs between 2005 and 2008. We find that given an option to report under Swedish GAAP or a translation of IFRS (SFASC/IFRS), only 5 firms out of 1,500 opted to do so. Further analysis of choices of picking individual standards of SFASC/IFRS shows no significant difference across Gazelles and Non-Gazelles. Among firms that select individual SFASC/IFRS standards most opt to use the percentage-of-completion method for long-term contracts. We also investigate differences in quality of financial reporting across Gazelles and Non-Gazelles and find that the financial reporting quality is consistently higher among Gazelles compared to Non-Gazelles. Test of cost of debt implications show that creditors find Gazelles’ financial reporting more useful to assess the credit risk resulting in lower cost of debt for this group of firms. Thus, SMEs seem to have little incentive to switch to SFASC/IFRS, which may be an indication of their attitude to future adoption of IFRS for SMEs as well. Furthermore, the results suggest that SMEs with an incentive to produce high quality financial reporting to raise capital, Gazelles, are able to do so using Swedish GAAP. These findings raise the question whether the IFRS for SMEs project is worthwhile.

  • 211.
    Blomkvist, Marita
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Paananen, Mari
    Business School University of Exeter, Exeter, United Kingdom.
    The Cost of Debt Implications of Information Environment Choices Among Privately Owned Swedish Small and Mid-Sized Companies2013Konferensbidrag (Refereegranskat)
    Abstract [en]

    We investigate improvements of the information environment and cost of debt implications. Capturing choices of accounting standards, auditor quality, and board size reflecting improvements of the information environment we find that the need of financing triggers an improvement, the most common actions are to switch to more qualified accountants and add board members. Improvements of the environment result in a reduction of cost of debt. Tests show that increasing audit quality decrease cost of debt. This is relevant to the discussion on accounting regulation for private firms among U.S. and European policy-makers showing that stakeholders do not demand valuation-oriented accounting.

  • 212.
    Blomkvist, Marita
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Paananen, Mari
    University of Exeter, Exeter, United Kingdom.
    The impact of managers´participating in the year-end accounting process on accounting quality and cost of debt among Swedish privately owned Gazelles2014Konferensbidrag (Refereegranskat)
    Abstract [en]

    Using a combination of survey data and unique archival databases we investigate the impact of managers´ participation in the year-end accounting process on the quality of financial reporting and cost of debt among Swedish privately owned Gazelles (rapidly growing firms) compared to Non-Gazelles. We find that managers of Gazelles are more prone to participate in the year-end accounting process compared to Non-Gazelles. Further, we find weak evidence that Gazelles produce higher quality financial reports (in terms of conservatism). Further, our results indicate that Gazelles experience lower cost of debt, though this is not statistically significant. We also find that private firms manage earnings to a greater extent the smaller they are and that the cost of debt systematically decreases with size for groups of firms.

  • 213.
    Blomkvist, Marita
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Ulvenblad, Pia
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Hansson, Agneta
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Is there a structural “glass ceiling” hindering women on the business incubator arena? – A study of Swedish business incubators web sites2010Konferensbidrag (Refereegranskat)
    Abstract [en]

    This paper seeks to explore if there is an indication of a structural “glass ceiling” hindering women within business support environments. By analyzing 44 Swedish incubators’ web sites from four different perspectives, the study wants to describe and discuss the particular way gender seem to be structured in incubators’ organisations. The results reveal that there is a male dominance in the incubators’ organisations. The criteria for becoming an entrepreneur in the incubator such as characteristics are subtle. It can be assumed that hidden gender structures can prevent female entrepreneurs from entering the incubator.

  • 214.
    Bohlin, Sofia
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Inha, Eini
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Book review: Tools and concepts for strategic decision making on Market Intelligence2017Studentarbete övrigt, 5 poäng / 7,5 hpStudentuppsats (Examensarbete)
  • 215.
    Bohlin, Sofia
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Inha, Eini
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Market Intelligence: A literature review2017Studentarbete övrigt, 5 poäng / 7,5 hpStudentuppsats (Examensarbete)
    Abstract [en]

    The aim of this paper is to provide insights of market intelligence and answer to the question “What is market intelligence?” by reviewing existing literature of market intelligence. This study also aims to investigate the connection between market intelligence and Game theory, which is believed by the authors to create the foundation for market intelligence studies. The search of relevant material for this literature review was conducted by using the databases of Halmstad University and Google Scholar. Due to the lack of literature on market intelligence as an overall theory, also other literature, such as books, were utilized besides the articles. This study recognizes six theoretical connections based on the reviewed literature and Game theory. Also, a general definition of market intelligence was recognized as a result of the literature review.

  • 216.
    Bohlin, Sofia
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Inha, Eini
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Motivation as success factor for Entrepreneurs in rural areas of Sweden.: Case: Fotfavoriten AB, Nipsoft AB & Mickes Måleri i Ådalen AB2017Studentarbete övrigt, 5 poäng / 7,5 hpStudentuppsats (Examensarbete)
    Abstract [en]

    The aim of this paper is to answer to a research question: “How does the entrepreneur’s motivation affect the success of the company in rural areas?” The theoretical framework conducted for this study discusses rural entrepreneurship and motivation as a success factor. Relevant material for this study is gathered by utilizing the databases of Halmstad university and Google Scholar. A case study approach is used and academic literature on the topic is reviewed. Different motivational factors of entrepreneurs in rural areas were identified based on this study. Further studies in this field is encouraged to strengthen this topic and/or provide with other aspects missing in this research due to limitations.

  • 217.
    Bohlin, Sofia
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Inha, Eini
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Review Article: Development of innovation products by using Kano model2017Studentarbete övrigt, 5 poäng / 7,5 hpStudentuppsats (Examensarbete)
    Abstract [en]

    The aim of this review is to provide insights to the usage of Kano-model and innovation product development, and at the same time, answer to the research question “How customer needs can be identified by using Kano-model for innovation product development?” The research is conducted by reviewing existing literature on Kano- model and innovation product development (IPD). The relevant literature used for this research is conducted by utilizing the databases of Halmstad University and Google Scholar. A model for customer needs identification by using Kano model for Innovation Product Development (IPD) was constructed based on the reviewed theories. In addition, a general recognition for the term of IPD was acknowledged.

  • 218.
    Borgström, Karin Margaretha
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Determination of the thermal conductivity of the insulation in district heating mains: Field measurements1994Doktorsavhandling, monografi (Övrigt vetenskapligt)
    Abstract [en]

    This thesis concerns the development of a measurement method for determination in the field of the thermal conductivity of the insulation in buried district heating mains.

    The thermal conductivity of the insulation is calculated from the measured value of the radial heat flow through the heating main, the measured temperature difference across the insulation, and the dimensions of the heating main. The heat flow has been measured with a heat flux sensor which was fitted to the surface of the casing. The temperature has been measured with copper/constantan thermocouples.

    It is a necessary condition for the method used in the project for determination of the thermal conductivity of the heating main insulation that the heating main is uncovered and is not in contact with the surrounding soil over a distance of about 1.5 m and that the measurements are made directly on the heating main. In this way, no account need be taken of the material surrounding the heating main, nor of the effect of this material on the measurements. No interference is needed with the heating main which would affect the distribution of the district heating water, and the heating main can remain in operation during measurements.

    Shielding insulation consisting of preformed insulation sections which were placed over the casing of the heating main and covered the heat flux sensor and some of the casing. The function of this insulation was to shield the heat flux sensor from external thermal disturbances. In the field measurements, a copper guard plate of 0.5 mm thickness, the temperature of which could be adjusted, was also placed over the shielding insulation in order to maintain the temperature on the heat flux sensor as constant as possible.

    When temperature and heat flow are measured, the instruments used will be affected by conditions which prevail at the time of measurement. It is therefore very important to analyse the sources of error which may arise in the measuring situation at hand.

    The effect of these factors on the measured values has been studied by

    ' laboratory measurements

    ' theoretical calculations

    ' field measurements

    On the basis of the resulting values of heat flows and temperatures obtained in field measurements on plastic heating mains which were operating under normal conditions, the thermal conductivity of the insulation of the main has been estimated.

    The method has been tested on plastic heating mains with directly foamed insulation, since this is the most common type of heating main both in the existing district heating network and in new construction. The measuring method can also be used on other circular heating mains.

     

  • 219.
    Borgström, Karin Margaretha
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Effects of energy saving actions in reconstruction: An evaluation of dwellings built in the period 1965-74 - proposal2003Ingår i: Construction economics and organization: Proceedings of the 3rd Nordic Conference on Construction Economics and Organization, 23-24 April 2003, Lund, Sweden / [ed] Bengt Hansson & Anne Landin, Lund: Division of Construction Management, Lund Institute of Technology, Lund University , 2003, s. 91-95Konferensbidrag (Refereegranskat)
  • 220.
    Borgström, Karin Margaretha
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Effects of Energy Saving Measures at Renovation2008Ingår i: Proceedings of the 2008 World Sustainable Building Conference: world SB08 Convention Centre 21-25 September 2008 / [ed] Greg Foliente et al, Balnarring, Vic.: ASN Events Pty , 2008, s. 441-444Konferensbidrag (Refereegranskat)
    Abstract [en]

    This study focuses on the necessity of having knowledge about different energy saving measures when renovations and reconstructions are planned and designed. It is also of great importance to have routines to follow up what effects the actions taken have had on the energy consumption as well as on the indoor climate when the renovation is completed. A big part of the existing buildings in Sweden are built during a ten-year period between 1965 and 1974. When these buildings are to be renovated there is a great potential for energy saving.

  • 221.
    Borgström, Karin Margaretha
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Energy efficiency in buildings after renovation2005Ingår i: Proceedings of the International Conference Sustainable Building 2005 SB05, Tokyo, 2005, s. 326-331Konferensbidrag (Refereegranskat)
  • 222.
    Borgström, Karin Margaretha
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Energy Efficiency in Buildings with a Good Indoor Climate: An Evaluation of Actions Taken at Reconstruction2006Ingår i: Proceedings of Healthy buildings 2006: Vol. 1 : Indoor air quality (IAQ), building related diseases and human response, Lisboa: Lisboa Institute of Mechanical Engineering (IDMEC) , 2006Konferensbidrag (Refereegranskat)
  • 223.
    Borgström, Karin Margaretha
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Böhm, Benny
    A comparison of different methods for in-situ determination of heat losses from district heating pipes1996Rapport (Övrigt vetenskapligt)
    Abstract [en]

    In the IEA Network Supervision project a special method, the Tx-factor method, is investigated. Several other methods exist for in-situ heat loss determination from district heating (DH) pipes. These methods have advantages and disadvantages compared to the Tx-factor method. It is the purpose of this work to make a comparison of the methods on a particular DH pipe. This makes this investigation special as in most previous work only one or very few methods have been applied on the same DH pipe. The purpose of this work was thus to go out to the site and make measurements of the heat loss from the DH pipe at this particular time of the year - an estimate of annual heat losses could then to be made afterwards. The aim of this work being to develop methods for practical applications not very sophisticated tools were used at the experimental site. This means that although very advanced equipment could have been used for determining the centre line and the depth of the DH pipe only measurement sticks, water levels and strings were used. For the same reasons the temperature sensors were installed by using measurement sticks

  • 224.
    Borgström, Karin Margaretha
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Böhm, Benny
    Technical University of Denmark.
    A method for using thermistors to measure thermal conductivity1996Rapport (Övrigt vetenskapligt)
    Abstract [en]

    This report presents some measurements for determining thermal conductivity in different materials, using a single thermistor. This thermal conductivity measurement technique is appropriate for materials like fine-grained soils, gel-like materials such as silicon grease, and insulation materials. To verify the usefulness of this method, additional measurements are needed for several materials with well-known thermal conductivities, especially solid materials with thermal conductivity in the range of 0.5-2.5 W/m C.

  • 225.
    Borgström, Karin Margaretha
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Werner, Sven
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Bio- och miljösystemforskning (BLESS).
    Distribution of heat use in Sweden2010Konferensbidrag (Refereegranskat)
    Abstract [en]

    The current heat use refers normally to the average heat use in a country or a sector during the course of a year. But it is also important to be aware of the distribution of high to low use when estimating the potential for reducing total heat use.Energy statistical data published in the annual report from Statistics Sweden have been supplemented by a deeper analysis of distribution of heat use and systematic causes regarding high heat use.The aim of this paper is to explain the variation in heat use with respect to construction year, degree days and energy efficiency measures.In the Swedish energy efficiency debate, many voices refer to systematic causes for high heat use. However, the results from this study do not support this opinion, since the use distribution mostly comes from individual causes. The most important implication of the study results is that systematic policy measures will have a low impact on the total national energy efficiency.

  • 226.
    Broberg, Pernilla
    et al.
    Department of Business Administration, School of Economics and Management, Lund University, Lund, Sweden.
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Collin, Sven-Olof
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    What explains variation in voluntary disclosure?: A study of the annual reports of corporations listed on the Stockholm Stock Exchange2010Ingår i: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 14, nr 4, s. 351-377Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The demand for information and transparency from listed corporations has recently increased. In spite of an increased demand for mandatory disclosures from regulators, corporations choose to voluntarily disclose additional information in order to satisfy demands from the capital market. However, the extent and content of information in those voluntary disclosures vary across corporations. The aim of this study is to explain the variation in the content of information in voluntary disclosures by listed corporations. The analyses are based on data collected from 431 annual reports from corporations listed on the Stockholm Stock Exchange during the years 2002 and 2005. The findings support explanations from agency theory and positive accounting theory that size and the debt ratio are positively correlated with the content of information in voluntary disclosures. Corporations with a high share of management ownership disclosed less information than corporations with a low share of management ownership. The study also shows that variations in voluntary disclosures can be explained by factors derived from institutional theory and ’international capital market pressures’. The results indicate that foreign ownership and international listing to some extent have a positive effect on the content of information in voluntary disclosures. Industry was another factor that had a significant influence on voluntary disclosures. One important finding is that regulation to some extent can stimulate voluntary disclosures; our results did not indicate an ’unintended chilling effect’ due to too much regulation. In general, the corporations disclosed more voluntary information after the introduction of IFRS. © 2009 Springer Science+Business Media, LLC.

  • 227.
    Brundin, Ethel
    et al.
    Jönköping International Business School.
    Florén, Henrik
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Tell, Joakim
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The behavioral complexity of small firm entrepreneurs and the relation to firm performance: A framework2007Ingår i: Proceedings of the 4th International AGSE Entrepreneurship Research Exchange / [ed] L. Murray Gillin, 2007Konferensbidrag (Övrigt vetenskapligt)
  • 228.
    Callaghan, Michael
    et al.
    Deakin University, Warrnambool, Australia.
    Lee, Tzong-Ru
    National Chung Hsing University, Taichung, Taiwan.
    Donmez, Dilek
    Gokceada Vocational School, Canakkale Onsekiz Mart University, Canakkale, Turkey.
    Ulgen Aydinlik, Arzu
    Istanbul University, Istanbul, Turkey.
    Svensson, Göran
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER). Oslo School of Management, Oslo, Norway.
    Wood, Greg
    Deakin University, Warrnambool, Australia.
    Implementation, communication and the benefits of corporate codes of ethics in Taiwan and Turkey: A comparison across contexts2009Ingår i: European Business Review, ISSN 0955-534X, E-ISSN 1758-7107, Vol. 21, nr 3, s. 278-298Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Purpose – The purpose of this paper is to examine the corporate codes of ethics (CCE) that are put in place by companies in Taiwan and Turkey.

    Design/methodology/approach – This study examines the use of CCE among the top companies in Taiwan and Turkey. It is a replication of a study performed in Australia, Canada and Sweden and a follow-up study.

    Findings – The empirical findings show many similarities with top companies in Australia, Canada and Sweden, but more importantly identify key differences distinctly unique to each of the two countries under investigation. Statistical analysis suggests that the implementation, communication and benefits of CCE are paramount to Turkish companies operating in a domestic environment where the aspiration to participate globally and join the European Union is high, whereas in Taiwan it is low in favor of more traditional business practices (similar to the Chinese concept of guanxi) that focus on individual relationships in favor of formalized regulatory frameworks (such as CCE).

    Originality/value – This study makes a complementary contribution to the accumulated knowledge in the area of CCE, particularly given the cultural and historical differences these countries possess in comparison to each other and those previously studied and documented in the literature.

  • 229.
    Callaghan, Michael
    et al.
    Deakin University, Geelong, Vic, Australia.
    Wood, Greg
    Deakin University, Geelong, Vic, Australia.
    Svensson, Göran
    Oslo School of Management, Oslo, Norway.
    Singh, Jang
    University of Windsor, Windsor, ON, Canada.
    Andersson, Svante
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Codes of ethics artifacts in Australia, Canada and Sweden: A longitudinal study2013Ingår i: Looking Forward, Looking Back: Drawing on the Past to Shape the Future of Marketing: Proceedings of The 16th Biennial World Marketing Congress / [ed] Colin Campbell & Junzhao (Jonathon) Ma, Ruston, LA: Academy of Marketing Science , 2013, s. 108-108Konferensbidrag (Refereegranskat)
    Abstract [en]

    Based on the Partnership Model of Corporate Ethics (Wood 2002), this longitudinal study examined the measures in place to communicate the ethos of the corporate codes of ethics to internal stakeholders in three countries: Australia, Canada and Sweden. This paper reports the comparative codification of ethics amongst the top companies in these countries over three time periods: 2001-2002, 2005-2006 and 2010-2011.

  • 230.
    Campbell, Derek
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Danilovic, Mike
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Halila, Fawzi
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Hoveskog, Maya
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    The Clash of Business Models in Emerging Economies: The Case of Wind Energy Industry in Africa2013Ingår i: The International Journal of Management Science and Information Technology, ISSN 1923-0265, nr 10, s. 10-50Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    With the rise of emerging economy EE as main engine of global growth, the intensified competition in the wind energy industry and internationalization to EE, enterprises need to rethink and innovate their business models in order to succeed. The overall purpose of this article is to increase our understanding of the drivers of business model innovation (BMI) in EE, particularly in the wind energy industry. Qualitative, multi-case design is applied, where three cases within the wind energy industry in Africa are studied - Siemens (Germany), Suzlon (India) and Goldwind (China). The results show that there is a difference between “Developed-country Multinational Enterprises” (DMNEs), such as Siemens, and “Emerging-country Multinational Enterprises”, such as Suzlon and Goldwind, in the way they approach BMI in EE. To gain a competitive advantage in EE requires capabilities to deal with the specific EE-related drivers of change: 1) fast growth and high demand combined with high uncertainty; 2) lower level of market-oriented socioeconomic development; 3) stronger governmental influence on the market; and 4) the need for simple, cheap and easy to maintain technologies. Therefore, it is important that managers position their enterprises in the EE first as local players and only then as multinationals. Our study indicates that future research should focus on the main elements and the drivers of change that would shape BMI by adding new variables, specifically related to EE.

  • 231.
    Cederholm Björklund, Jennie
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL). Hushållningssällskapet Halland, Halmstad, Sverige.
    Value creation for sustainable rural development – perspectives of entrepreneurship in agriculture2020Doktorsavhandling, sammanläggning (Övrigt vetenskapligt)
    Abstract [en]

    Entrepreneurship and innovation are regarded as key factors in the development of society - not least in the development of sustainable rural areas, where they are emphasised by both authorities and research. This thesis is situated in this field of inquiry and studies entrepreneurship in agriculture. It explores how we can further develop both agriculture and sustainable rural areas. Farmers have traditionally played a significant role in rural areas and rural development, and still do. However in pace with societal development and the reduced number of farms and farm production, their role has changed. Today, they are considered as raw material producers, being the first link in a food chain, and active in landscape conservation in the countryside. However, agriculture plays a significant role in rural development and in Sweden, authorities strive for development of sustainable rural areas by encouraging economic growth and innovation within and between companies (business models, value chains etc.). They work with economic growth strategies, but both their management and results are criticised (OECD, 2019).This thesis states that greater contextualized knowledge is required to facilitate sustainable rural and agricultural development. Against this background, the purpose of this thesis is to explore entrepreneurship in agriculture from different perspectives, to find mechanisms affecting value creation for sustainable rural development.

    To meet the research purpose, Swedish agricultural entrepreneurship was studied from different perspectives and data was collected with different methods enabling significant triangulation of data. Studies of challenges in entrepreneurship and sustainable rural development were conducted from individual farmer and business perspectives as well as from the individual and organisational levels of actors within the support system, actors such as advisors, authorities, policy makers and officials. Thus, it was possible to explore perspectives on entrepreneurship in agriculture and identify mechanisms and structures affecting value creation for sustainable rural development. Mechanisms can be explained as underlying, invisible and sometimes unconscious and non-rational factors, feelings, norms, values or attitudes that affect behaviour in various ways.

    The key theories and literature covered included the concept of entrepreneurship with the intertwined sub-concepts of innovation and management at individual, business, organisational and societal levels.The thesis probed under the surface of rural development, exploring agricultural development at business level by using the concepts of Sustainable Entrepreneurship, Business Model Innovation and Barriers to Sustainable Business Model Innovation when exploring the challenges farmers face. The concepts of Self-leadership, Emotional Intelligence and Entrepreneurial Orientation helped to explore how challenges are approached, by for example understanding mechanisms concerned with feelings and mind-set. Further, the thesis also studied how entrepreneurship was encouraged and supported by the agricultural support system, and, with help from the Complexity Leadership Theory, established the urgent need of adaption to environmental changes and the creation of innovation within the system. The concepts of Agricultural and Rural Entrepreneurship and Embeddedness helped in understanding and shed light on the importance of considering the mutual influence and interplay between farmers, actors within the support system, embeddedness in context and rural entrepreneurship.

    This thesis makes several contributions. It extends knowledge about entrepreneurship in agriculture by highlighting the importance of understanding embeddedness and the concept of agricultural sustainability, and by this providing evidence of the importance of including agriculture in entrepreneurship research. Consequently, this thesis has another viewpoint than previous research which states that farmers are not entrepreneurial and has overlooked agriculture in entrepreneurship research.

    Firstly, it shows that farmers, to a very considerable degree, contribute to sustainable rural development and also play the role of enabler for rural entrepreneurship. Second, by exploring the support system, and thereby providing insights into the challenges within the system, in the organisations and betweenthe organisations, this thesis shows transparency and improved understanding of challenges in for example communication, trust, management and culture. Further, a model contributes suggestions for how to improve the system and create innovation to enable encouragement of entrepreneurship in agriculture. Third, this thesis contributes to business model research by illustrating the importance of including and reflecting on embeddedness in context and the understanding of agricultural sustainabilityin business model innovation. Hence, this thesis extends previous business model research which mainly considered agriculture as the first step in a food production chain, exposed to the same challenges as other non-agricultural companies further up the value chain. By providing insights about challenges to farmers’ entrepreneurship, and how these challenges can be approached as well as how entrepreneurship can be encouraged and supported in agriculture, this thesis can contribute to policies and strategies shifting focus from primarily trying to transform farmers into traditional entrepreneurs to taking advantage of the enabling role played by farmers. This thesis contributes to show the diversity in entrepreneurship, by providing understanding of entrepreneurship in agriculture, where value creation extends far beyond individual companies and competitive advantages, and hence impacts sustainable rural development.

  • 232.
    Cederholm Björklund, Jennie
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap. The Rural Economy and Agricultural Society, Halmstad, Sweden.
    Johansson, Jeaneth
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Farming beyond food: Effect of embeddedness and governance structures on farmers’ role in rural development2020Ingår i: Entrepreneurship and Regional Development, ISSN 0898-5626, E-ISSN 1464-5114Artikel i tidskrift (Övrigt vetenskapligt)
    Abstract [en]

    This article contributes to the debate on entrepreneurs’ role in societies as well as the consequences of rural embeddedness and engagement, or the role of farmers in rural development and entrepreneurship. A contextualized view of farmers embedded—both spatially and positionally— in the entrepreneurial ecosystems is applied. The study, based on interviews with 24 farmers, 6 observations, and 8 interviews with actors within the agricultural support system, uses the Gioia methodology for analysis, thus enabling inductive theorizing. We find that farmers’ multifunctional role and their impact on societal development are central to understanding farmers’ entrepreneurial endeavours as well as their engagement in the entrepreneurial ecosystem. Hence, this article discusses farmers’ embeddedness in rural society and development processes. It highlights the multifunctional role of farmers in society, which we argue make them enablers for rural development, an important role that has been overlooked in both entrepreneurship research and policy work.

  • 233.
    Cederholm Björklund, Jennie
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap. The Rural Economy and Agricultural Society, Halmstad, Sweden.
    Johansson, Jeaneth
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Under the surface of the agricultural entrepreneurial support ecosystems: Through the lens of complexity leadership theory2020Ingår i: The RENT Anthology Book 2018 / [ed] Eddy Laveren, Robert Blackburn, Cyrine Ben-Hafaïedh, Cristina Diaz, Angela Gonzalez-Moreno, Cheltenham: Edward Elgar Publishing, 2020Kapitel i bok, del av antologi (Refereegranskat)
    Abstract [en]

    Agricultural advisors have recently received much critique both in practice and in the literature for not answering agricultural entrepreneurs’ need for support in the ongoing industry transformation. Advisors expect to guide highly pressured agricultural entrepreneurs operating in complex settings towards sustainable businesses in highly competitive markets. The current study using complexity leadership theory goes beyond the surface of the agricultural advisors’ everyday work by exploring challenges faced by the advisors and considering how to overcome them. The advisors’ genuine intentions and common mission guiding the development of sustainable agricultural businesses and a vibrant countryside is not enough to achieve the goals. We identify an emergent need for innovation in the leadership of advisory work and conceptualize enabling mechanisms to accomplish such change. We suggest that the creation of adaptive space as a lubricant gives innovation the opportunity to flourish through enabling leadership.

  • 234.
    Cederholm Björklund, Jennie
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap. The Rural Economy and Agricultural Society, Eldsberga, Sweden.
    Johansson, Jeaneth
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL). Luleå university of technology, Luleå, Sweden.
    Under the surface of the agricultural entrepreneurial support ecosystems: Through the lens of Complexity leadership theory2018Konferensbidrag (Refereegranskat)
  • 235.
    Cederholm Björklund, Jennie
    et al.
    The Rural Economy and Agricultural Society, Eldsberga, Sweden.
    Ståhl, Jenny
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Perceptions of Barriers to Business Development in Swedish Agriculture2018Konferensbidrag (Refereegranskat)
  • 236.
    Chen, Le
    et al.
    Queensland University of Technology, Brisbane, Australia.
    Manley, Karen
    Queensland University of Technology, Brisbane, Australia.
    Lewis, Joanne
    Queensland University of Technology, Brisbane, Australia.
    Helfer, Fernanda
    School of Engineering, Griffith University, Nathan, Australia.
    Widén, Kristian
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Sustainability, Innovation and Management in Building (SIMB).
    Procurement and Governance Choices for Collaborative Infrastructure Projects2018Ingår i: Journal of construction engineering and management, ISSN 0733-9364, E-ISSN 1943-7862, Vol. 144, nr 8, artikel-id 04018071Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Collaborative approaches to infrastructure procurement are increasingly popular around the world due to their potential to provide improved project performance compared with more traditional approaches. The problem is that project outcomes continue to be unpredictable. Previous research has shown that this is the case regardless of whether the chosen procurement approach is based on price or non price selection of the project team. This is a major choice that clients make, but the presented research shows that governance choices for project execution are more important. This is significant because clients tend to focus more on procurement choices and typically do not differentiate governance based on those choices. This needs to change, and the authors show that optimal governance configurations vary on the basis of the chosen type of team configuration. For example, three specific governance arrangements for workshops are highlighted for single teams, and two specific governance arrangements for risk/reward sharing are highlighted for multiple teams. This study identifies governance actions that are associated with superior time and cost outcomes on collaborative infrastructure projects in Australia run by experienced public-sector clients under the two procurement scenarios. Based on a survey of 320 senior managers, independent sample t-tests were conducted to compare the application of governance actions among three distinct groups of projects, based on type of team selection and type of project outcome. The study provides evidence of the most effective approaches to project governance in a country that is a world leader. The results provide much needed recommendations for improved project performance based on large-scale quantitative analysis, which before now has not existed. Overall, the study recommends more attention be paid to noncontractual governance under both approaches to team selection, although the specific actions recommended vary. © 2018 American Society of Civil Engineers.

  • 237.
    Chhotray, Soma
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap.
    Sivertsson, Olof
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap.
    Tell, Joakim
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The Roles of Leadership, Vision, and Empowerment in Born Global Companies2018Ingår i: Journal of International Entrepreneurship, ISSN 1570-7385, E-ISSN 1573-7349, Vol. 16, nr 1, s. 38-57Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    This article explores the roles of leadership, vision, and empowerment in two Swedish born global companies. Using case studies and interviews with employees and managers, the article examines how managers can lead their companies by creating a vision and empowering their employees. The findings indicate that a company vision should reflect a culture that supports the employees’ daily activities and decisions. A leadership style that features delegation of responsibility and recognition of employee work autonomy empowers employees in a way that can advance the development and internationalization of the born global company, especially in situations when top managers are often away from company headquarters. © 2017 The Author(s)

  • 238.
    Chibba, Aron
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Maskinteknisk produktframtagning (MTEK).
    Rundquist, Jonas
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for Technology, Innovation and Marketing Management (CTIM2).
    Effective Information Flow in the Internal Supply Chain: Results from a snowball method to map information flows2009Ingår i: Journal of Information & Knowledge Management, ISSN 0219-6492, E-ISSN 1793-6926, Vol. 8, nr 4, s. 331-343Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Information sharing is an important factor for effectiveness within the internal supply chain. In this paper we use a methodology for mapping information flows in an internal supply chain, and case studies in two Swedish multinational organizations. Eight retrospective cases were used to map, describe and analyze the information flow that supports the physical material flow from the receipt of an order to point of delivery. Every involved person was interviewed on at least one occasion each. The interviews were conducted to map and describe the information and physical material flow. The aim was to identify factors that could improve and rationalise information flows and generate a better flow within the organization.

    The study shows the importance of an integrated information system, but also clearly indicates the importance of a collaborative culture and an awareness of the human-technology interface. The study also shows that three factors of interface distortions are most frequent in the cases: (1) changes registered in the database trigger no action among the staff, (2) new knowledge to staff is stored only orally and not in the database, and (3) interface between the paper system and the database, and between the old and the new information storage culture.

  • 239.
    Collin, Sven-Olof
    et al.
    Dept. of Business Administration, Lund University, P.O. Box 7080, S-220 07 Lund, Sweden.
    Johansson, Ulf
    Dept. of Business Administration, Lund University, P.O. Box 7080, S-220 07 Lund, Sweden.
    Svensson, Katarina
    Dept. of Business Administration, Lund University, P.O. Box 7080, S-220 07 Lund, Sweden.
    Ulvenblad, Per-Ola
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Knowledge Entrepreneurship and Enterprise Research (KEEN).
    Market Segmentation in Scientific Publications: Research Patterns in American vs European Management Journals1996Ingår i: British Journal of Management, ISSN 1045-3172, E-ISSN 1467-8551, Vol. 7, nr 2, s. 141-154Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Ideal science should conform to certain criteria or goals, among them the goals of universalism and commonality. Realization of these goals may be limited, however, through the dividing up of researchers in terms of geographical borders. In this study the general hypothesis is tested that there is a segmentation of the society of management researchers into a North American (US) and a European (E) segment, a segmentation which is furthered by differences in incentive schemes and in paradigms. Four leading management journals from North America and from Europe, respectively, and the 242 articles they contained published in 1993 were selected to represent the different geographical segments. The results provide: support for the existence of two such segments; support for differences in incentive schemes influencing the articles; support for their being paradigm differences between the two segments; and support for a paradigm effect being stronger in US-journals than in E-journals, US-authors are more willing, however, to conform to the E-paradigm than vice versa. We argue for methodological pragmatism in order to reduce the presumed counter-productive effects of paradigmatic rigidity.

  • 240.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The Boards Functional Emphasis: A Contingency Approach2008Ingår i: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 6, nr 2, s. 73-88Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The understanding of the board of a corporation and its behavior is limited, despite the board’s societal importance. We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony.

  • 241.
    Collin, Sven-Olof Yrjö
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    The boards functional emphasis a contingency approach2008Ingår i: Corporate Board: Role, Duties & Composition, ISSN 1810-8601, E-ISSN 2312-2722, Vol. 4, nr 2, s. 24-39Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    The understanding of the board of a corporation and its behavior is limited, despite the board’s societal importance. We present a contingency approach to the board’s functional emphasis, considering a fourth function in addition to monitoring, decision making, and service or resource provision. The additional function is conflict resolution (or principal identification). The approach contrasts with mainstream research by assuming that the firm is a nexus of investments, avoiding the empirical assumption that the shareholder is the sole principal. We derive propositions that are not restricted to any empirical category of a corporation, and address praxis implications for managing functional disharmony. © 2008 Virtus Interpress.

  • 242.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Governance Strategies in local government: A study of the governance of municipal corporations in a Swedish municipality2009Rapport (Övrigt vetenskapligt)
    Abstract [en]

    Municipal corporations can be seen as a method of disintegrating municipal operations but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven corporations in one Swedish municipality, we found that emphasis was put on corporate strategy as a governance mechanism and that the board only retained a latent capacity. Furthermore, financial control and executive compensation were hardly ever used as a governance mechanism, which led us to formulate the ‘chamber concert’ hypothesis: The use of governance mechanisms is influenced by traditions, norms, knowledge, and governance needs.

  • 243.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Governance strategies in local government: a study of the governance of municipal corporations in a Swedish municipality2010Ingår i: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, nr 4, s. 373-389Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Municipal corporations can be seen as a method of disintegrating municipal operations, but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven corporations in one Swedish municipality, we found that emphasis was put on corporate strategy as a governance mechanism and that the board only retained a latent capacity. Furthermore, financial control and executive compensation were hardly ever used as governance mechanisms, which led us to formulate the ’chamber concert’ hypothesis: the use of governance mechanisms is influenced by traditions, norms, knowledge and governance needs. Copyright © 2010 Inderscience Enterprises Ltd.

  • 244.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Tagesson, Torbjörn
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Andersson, A.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Cato, J.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Hansson, K.
    Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
    Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories2009Ingår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, nr 2, s. 141-174Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative. © 2008 Elsevier Ltd. All rights reserved.

  • 245.
    Collin, Sven-Olof Yrjö
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).
    Umans, Timurs
    Centre for Business Studies, School of Health and Society, Kristianstad University, Sweden.
    Turnover and heterogeneity in top management networks: A demographic analysis of two Swedish business groups2008Ingår i: International Journal of Business Science and Applied Management, ISSN 1753-0296, E-ISSN 1753-0296, Vol. 3, nr 3, s. 31-55Artikel i tidskrift (Refereegranskat)
    Abstract [en]

    A theory based on the demography of top management teams is used to explain membership turnover in two Swedish business groups, network analysis being used to define group membership. The results suggest these business groups possess a combination of financial and industrial experience as a group resource and the socialising strategy of control as a force counteracting the conflict-producing force of heterogeneity. An organisational demographic perspective focusing on opposing forces of heterogeneity and homogeneity is developed. It is shown that the perspective can be applied both to formal organisations and to informal ones such as networks.

  • 246.
    Correa da Cunha, Henrique
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Asymmetry and the moderating effects of formal institutional distance on the relationship between cultural distance and performance of foreign subsidiaries in Latin America2019Doktorsavhandling, monografi (Övrigt vetenskapligt)
    Abstract [en]

    This study investigates how Cultural and Formal Institutional distances and their interaction affect the performance of multinational foreign subsidiaries in Latin America. It is shown that using Kogut and Singh (1988) index or attributing the positive and negative signals to distances in opposite directions fail to capture asymmetric effects as it assumes either symmetry or opposing symmetry. To overcome such limitations, I propose an alternative measurement, which allows capturing the asymmetric effects of distances on the performance of foreign subsidiary firms. To test the main research question, I run a panel data model including 1466 subsidiaries, being 1216 from developed and 250 from developing countries, totaling 168 combinations of different home and host countries for a period ranging from 2013 to 2015.Cultural Distance is measured using Hofstede (1980) dimensions and Formal Institutional distances are calculated using the six World Governance Indicator’s variables. Findings show that when the direction of cultural and formal institutional distances is included, the effects on performance are in fact asymmetric. Moreover, not all formal institutional distances affect in a negative manner the performance of developed country subsidiaries operating in less developed countries as these firms seem to know how to interpret and respond to different regulatory quality conditions in the host countries. Latin American firms are in advantage when dealing with formal institutional distances while being affected in the same manner by cultural distances if compared to other emerging market firms from outside Latin America. Emerging market firms are affected in a positive manner while operating in less developed countries and in a negative way when institutions in the host country are superior to its home country. Finally, results show that formal institutional distance positively moderates the relationship between cultural distance and performance particularly when formal institutional distance is towards less developed countries. It can be concluded that despite the fact that cultural values remain fairly stable over time, the contextual changes in terms of formal institutions (and formal institutional distances among countries) will modify the way cultural distance affects the performance and the competitiveness of firms around the world.

  • 247.
    Correa da Cunha, Henrique
    et al.
    Universidade Regional de Blumenau, Blumenau, Brazil.
    Amal, Mohammed
    Universidade Regional de Blumenau, Blumenau, Brazil.
    Floriani, Dinora Eilete
    Universidade do Vale do Itajaí, Itajaí, Brazil.
    Andersson, Svante
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Institutional Distance Moderating Effects on Cultural Distance and Performance Relationship: Asymmetry of Distance and the Case of Foreign Multinational Subsidiaries in Latin America2019Ingår i: International Business in an Unsettling Political and Economic Environment, Copenhagen, Denmark, June 24-17, 2019, 2019Konferensbidrag (Refereegranskat)
    Abstract [en]

    We investigate how Cultural and Formal Institutional distances affect the performance of foreign multinational subsidiaries in Latin America. We measure distance in opposite directions separately in a way that allows verifying its asymmetrical properties. Data is from Orbis database and includes 1466 foreign subsidiaries and 168 combinations of home and host countries for a period ranging from 2013 to 2015. Findings reveal that not all formal institutional distances affect the performance of developed country subsidiaries in a negative manner when operating in less developed countries as these firms know how to interpret and respond to different regulatory quality conditions in the host countries. We show that Latin American firms are in advantage dealing with formal institutional distances while they are affected in the same manner by cultural distances when compared to emerging market firms from outside Latin America. Subsidiaries from emerging markets are affected in a positive manner when operating in less developed countries and in a negative way when in more developed host countries. Results show that formal institutional distances may be easier to convert into firm specific advantages when compared to cultural distances. Formal institutional distances moderate in a positive manner the relationship between cultural distance and performance.

  • 248.
    Correa da Cunha, Henrique
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER). Universidade de Blumenau, Blumenau, Santa Catarina, Brazil.
    Amal, Mohammed
    Universidade de Blumenau, Blumenau, Santa Catarina, Brazil.
    Floriani, Dinorá Eliete
    Universidade do Vale do Itajaí, Itajaí, Brazil.
    Andersson, Svante
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    The moderating effects of formal institutional distance on the relationship between cultural distance and performance: The case of foreign subsidiaries in Latin America2018Konferensbidrag (Refereegranskat)
    Abstract [en]

    This study investigates how Cultural and Formal Institutional distances and their interaction affect the performance of subsidiary firms in Latin America. We show that using Kogut and Singh (1988) index or attributing the positive and negative signals for distances in opposite directions fail to capture asymmetry as it treats distance as either symmetric or opposing symmetric. In order to overcome this limitations distance in opposite directions are measured separately and independently in a way that allows verifying its asymmetrical effects. Tests include 1466 subsidiaries and 168 combinations of home and host countries for a period ranging from 2013 to 2015. Findings confirm that formal and cultural distances are asymmetric as the effects depend on the direction. Moreover not all formal institutional distances affect in a negative manner the performance of developed country subsidiaries operating in less developed countries as these firms know how to interpret and respond to different regulatory quality conditions in the host countries. We show that Latin American firms are in advantage dealing with formal institutional distances while they are affected in the same manner by cultural distances when compared to other emerging market firms from outside Latin America. Findings indicate that emerging market firms are affected in a positive manner when operating in less developed countries and in a negative way when institutions in the host country are superior to its home country. Finally, results show that formal institutional distances moderate in a positive manner the relationship between cultural distance and performance. 

  • 249.
    Correa da Cunha, Henrique
    et al.
    Universidade Regional de Blumenau, Blumenau, Brazil.
    Andersson, Svante
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Amal, Mohammed
    Universidade Regional de Blumenau, Blumenau, Brazil.
    Floriani, Dinora Eilete
    Universidade do Vale do Itajaí, Itajaí, Brazil.
    Gomes, Giancarlo
    Universidade Regional de Blumenau, Blumenau, Brazil.
    Are we talking about country profile or distance?2019Ingår i: Balancing Globalization & Local Priorities: Challenges Facing Business in Developed and Emerging Markets, 2019Konferensbidrag (Refereegranskat)
    Abstract [en]

    Since its introduction in International Business research, Distance has been an important topic but recently there is an ever growing concern related to the country profile and distance conflation. Studies investigating the implications of distances should include a sufficiently diversified sample. In order to provide adequate assessments for the implications of country profiles and distances, it is essential to consider that firms may be affected in different ways depending on the direction of the distances. We argue that the asymmetric effects of distances might result not only from the ability of foreign subsidiary firms adapting to the host country’ conditions, but also on the characteristics of the host country environment that may be more or less receptive to foreign firms’ operations. We test these assumptions in Latin America due to its diversity in terms of cultural and formal institutional conditions and also because it includes a great number of emerging market and developed country foreign subsidiaries. Data comes from Orbis database, totaling 1466 subsidiary firms being 1216 from developed countries and 250 from emerging markets operating in 10 host countries in Latin America and a combination of 168 different home and host countries over a period of 3 consecutive years ranging from 2013 to 2015. By measuring distances in opposite directions independently we are able to verify the asymmetric effects of both Cultural and Formal Institutional Distances. Additionally, results show that the expertise in dealing with formal institutional conditions at the home country can be converted more easily into firm specific advantages in foreign host countries whereas cultural distances seem to affect firms in similar ways, depending more on the cultural characteristics at the host country than by the distances between home and the host countries.

  • 250.
    Cregård, Anna
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Förbättrad arbetsmiljö genom samarbete i gränsland2017Ingår i: Hälsofrämjande och förebyggande arbetsmiljöinsatser genom nya samarbetsformer: Metoder och resultat från FHV NySam-projektet / [ed] Roy Liff & Ewa Wikström, Göteborg: ISM , 2017, 1, s. 22-36Kapitel i bok, del av antologi (Övrigt vetenskapligt)
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