This paper identifies different university spin-off (USO) roles related to resource interaction among business parties. It does so by mapping how USOs become part of business networks in terms of their roles relative to other parties. The theoretical frame of reference focuses on roles and resource interaction based on an industrial network approach to business markets. The empirical research is based onfive cases of USOs representing a variety in terms of technology, degree of newness, sector, and area of application. As a result of the analysis, three different roles are identified: the USO as resource mediator, resource re-combiner and resource renewer. These roles reflect how USOs adapt resources to, or require changes among, business parties' resources. The paper also discusses the main resource interfaces associated with the three roles and related challenges. The paper contributes to previous research through illustrating USOs' roles relative to business parties from a resource interaction point of view, and by pointing to the establishment of new companies in business networks as a way of implementing innovation. Finally, the paper discusses the managerial implications of the research in terms of the USO's need to understand which role to take and how to develop it.

In society today, there is a great focus on sustainability and that companies should contribute to sustainable development. One way to do this is through transparency between the company and its stakeholders regarding how they work on these important issues. This is done through sustainability reports that can be designed in different ways, but this study focuses on those that follow the Global Reporting Initiative, which is the dominant framework globally.

Prior research has shown mixed conclusions regarding GRI and its usefulness. In these, both positive and negative aspects of the framework have been highlighted. This study examines what and how high and low ranked businesses based on SBI report to study the usefulness of GRI. In addition, various theories will be used to examine what may be the reasons for the similarities and differences between the groups. This result is also related to prior research that studied sustainability reporting in connection with the selected theories.

The study was conducted as a method where qualitative data was quantified through a quantitative content analysis. The sustainability reports of 32 companies were reviewed based on their GRI-index and data was then statistically tested using Chi-square-tests and a Fisher's exact test. The study shows that there is no significant difference in what the high and low ranked businesses report. This difference applies to the total number of indicators as well as within the different series, economic, environmental and social. Regarding how the companies report, the study shows that the low ranked businesses are more likely to report indicators for which they do not meet the requirements, this result is also statistically significant. The reasons for the similarities and differences that were identified can be discussed in relations to institutional theory, legitimacy theory and stakeholder theory.

Purpose – The purpose of this paper is to extend the understanding of innovation in service ecosystems by focussing on the role of values resonance in relation to the integration of brands, service systems and experience rooms.

Design/methodology/approach – An empirical, explorative case study of an innovative service system is carried out using a narrative approach and presented in the form of a saga.

Findings – Insights gleaned from the empirical study are used for conceptual developments. Analysis of the empirical case study is presented as four lessons linked to values, brands, service systems and experience rooms.

Originality/value – The paper extends a conceptual framework of innovative resource integration in service ecosystems. The paper also contributes four propositions to inform theory: values resonance is a basis for service innovation, the innovative integration of brands based on values resonance can foster innovation, the integration of resources across service system boundaries grounded in values resonance can enable innovation and the integration of experience rooms into a coherent servicescape based on values resonance can support novel forms of resource integration and value co-creation efforts in service ecosystems.

Keywords Service-dominant logic, Brands, Service innovation, Resource integration, Service ecosystem, Values resonance

Paper type Research paper

The concept of open innovation was introduced by Henry Chesbrough in 2003 and refers to firms' use of inflows and outflows of knowledge to improve innovation processes. The concept has received considerable scholarly attention, but most research has focused on how manufacturing firms can manage inflows of knowledge during their product innovation processes. How outflows of knowledge can be managed by service firms during their innovation processes has until now not received the same scholarly attention. In this chapter, we therefore aim to contribute in filling this knowledge gap by observing an innovation project in tourism during its implementation. The findings suggested that tourism firms reveal different types of knowledge to other tourism firms in non-pecuniary outbound open innovation processes. In this case the knowledge was revealed in joint workshops where several firms participated and in bi-lateral meetings between two firms, and sometimes the knowledge was transferred via consultants or researchers that acted as "knowledge mediators". The findings also suggested that tourism firms decided to reveal knowledge to other firms to improve their image, increase the market size and to sharpen up their own business. Implications for management as well as the need for further research are discussed in the chapter.

Innovations based on sustainable technologies have been widely considered as a remedy for addressing societal and environmental problems in many industries. However, the large-scale adoption of such innovations goes beyond technology and requires organizing the business in a way that drive industrial transformations across actors and system layers, such as market structures, institutional frames, consumer behavior, and business values. 

The aim of this dissertation is to understand how industrial firms organize for system change towards sustainability. The study is a compilation of two papers within the same research context: the development of sustainable technology in the construction industry. The overlapping unit of analysis for both papers is business model innovation. Paper I examines how industry firms combine and complement business models with different innovation types to accelerate sustainable technology. Paper II identifies how a change in the business model and value creation logic that occur on a firm level accelerate sustainable technology and shape the socio-technical system. Together, both papers help paint a more complete picture of the business model role in transitions towards sustainability. The theoretical frame of this dissertation spans several domains: business model, innovation management, and sustainability transitions. Building on a multi-disciplinary premise, the study takes into account the organizational and the systemic parts of the change process by linking the company perspective (business models) to the wider governance of sustainability transitions. 

The findings underline the importance of business models that combine production efficiency with higher customer engagement and more collective value creation for driving larger-scale transitions toward sustainability. Moreover, business models in combination with different innovation types, such as product, process and positioning, act together and complement each other to achieve high sustainability and business outcomes. 

Sustainability transitions are a significant challenge that requires established industries to adopt innovative ways of doing business. Research suggests that while this is possible through business model innovation (BMI), risk avoidance by regime actors and high levels of future uncertainty act as barriers to successful transitions. Specifically, we lack knowledge about how established companies innovate their business model (BM) to reduce uncertainty related to sustainability transitions. We explore the case of a large forest-based manufacturing company in the construction industry, Stora Enso. We find that, by pursuing transformative BMI and combining multiple value creation logics, a company can reduce different types of uncertainty while shaping its business ecosystem towards more sustainable opportunities. We show that the BM can serve as an organizational tool for collectively exploring new knowledge, reducing uncertainty and driving change in a business ecosystem.

Purpose Green innovation can promote both environmental sustainability and economic growth. However, its development and implementation can be complex due to the need to align innovation activities within and across companies. In this study, the authors examined how this complexity can be managed by analyzing how individual companies combine different innovation activities to develop green innovation, and how companies along the value chain align to implement these innovations. Design/methodology/approach The dataset comprises both interviews and a survey of senior executives from the Swedish wood construction industry. These data were first analyzed by using fuzzy set qualitative comparative analysis (fsQCA) to identify innovation activity configurations at the level of the individual company. The interviews were then analyzed to identify alignment mechanisms enabling the implementation of green innovation along the value chain. Findings At the company level, the authors found three innovation activity configurations with varying levels of complexity: (1) systemic innovation by proactive companies, (2) process innovation by reactive companies and (3) inaction by technology-independent companies. On the value chain level, the authors found three alignment mechanisms that facilitate the implementation of green innovation along the value chain. These mechanisms promote cooperation by increasing efficiency, opening up new market opportunities and increasing the level of servitization. Originality/value This paper analyzes the complexity of green innovation and provides novel insights into how complexity is managed at the level of both the individual company and the value chain.

Sustainability reports should provide a balanced picture of a company’s sustainability aspects, but because of its voluntary nature, overly positive aspects are often presented (Holder-Webb et al., 2009; Lougee & Wallace, 2008). Though, negative disclosure may also be released as it could improve transparency, enhance trust, and decrease the risk of green or whitewashing tendencies (Hahn & Lüfs, 2014, Hahn & Reimsbach, 2013). However, when disclosing negative information, it is important for companies to legitimize the negative aspects, as the negative information could otherwise harm the company. As a result of this, different legitimacy strategies are used by companies when disclosing negative information (Hahn et al., 2021). Based on this, this thesis explores and analyses strategies for disclosing negative sustainability information. In particular, the study examines companies within the fast fashion industry, a heavily debated sector in regard to sustainability, which indicates that the companies within the business should try to legitimize themselves. 

To fulfil the purpose of this study the choice was made to conduct a content analysis and semi-structured interviews, where four fast fashion companies’ (H&M, SHEIN, Boohoo and American Eagle) sustainability reports were analysed to identify negative sustainability disclosure and assess how the companies’ tried to legitimize these negative aspects. Later, the disclosure strategies’ impacts on stakeholders were examined through 10 semi-structured interviews with concerned stakeholders. The results show that the companies subject to research did use the strategies corrective action, marginalization, abstraction, and preventive action to legitimize negative sustainability issues. The strategies were often not effective in enhancing legitimacy mainly because of too vague measures, but also because of the disbelief from stakeholders regarding the industry’s will and ability to change. However, the findings also indicated that the negative disclosure could enhance a bit of legitimacy as it signalled transparency and accountability, which is preferred compared to denial or compliance. 

The study’s implications are important for scholars and practitioners. The theoretical contributions were added to the research field of negative disclosure and legitimacy strategies, and the implications are important for managers working within the fast fashion industry as well. This is because the results of this study will develop their knowledge of how certain negative disclosures strategies can play a both positive and negative role in enhancing the legitimacy towards stakeholders.  

The purpose is to examine the role of online video advertising in brand awareness. In order to provide marketers information regarding the impact online video advertising has on its customers, as online video advertising is increasing in relevance in terms of creating brand awareness.

Microfinance institutions (MFIs) are an important tool of poverty reduction which has gained grounds over the years and grown rapidly given the services they provide. The rapid growth of the MFIs has had huge challenges on their regulatory framework which in turn has resulted in the prevalence of fraudulent cases. With the devasting effects of fraud on MFIs and the importance of MFIs in many economies this thesis aims to examine how the design and use of internal control impact fraud detection and prevention in MFIs. To achieve this aim, a qualitative study was conducted with a case study on eight MFIs in Cameroon. Primary data will be obtained from fourteen semi-structured interviews. Data will be analysed manually using thematic analysis. The findings revealed that internal control has a positive impact on fraud detection and prevention in MFIs by reducing fraud incentive, opportunity, rationalization, and capability. Further, findings revealed that the greatest causes of fraud in MFIs are poor remuneration, weak monitoring, and a poor internal control system. Therefore, for the purpose of future fraud prevention, MFIs should ensure to improve their remuneration schemes, improve1 their monitoring system and ensure regular internal control system updates in term of software and design. The study also, suggests further research on this topic in MFIs with a case study in other countries of the world. It will also be interesting for other researchers to explore how the aspect of capability as a key determinant of fraud can be reduced. This thesis contributes to academic literature as there is lack of studies on the impact of internal control on fraud detection and prevention in MFIs.

Auditors are considered the most important resource of audit firms, yet many auditors have chosen to leave the auditing industry. One of the fundamental factors for auditors’ decision to leave audit firms is decreased job satisfaction. In the audit industry, time management, is the dominant form of control that primarily affects audit associates and senior auditors. However, time management has become increasingly tighter in recent years, leading to higher demands for completing the audit within significantly tighter time frames. Tighter time management leads to increased time pressure and stress, which can affect auditors’ job satisfaction, and their decision to leave the audit industry. To further understand how time management may influence auditors’ job satisfaction, self-determination theory was considered, emphasizing the importance of basic psychological needs such as competence, relatedness and autonomy. By considering self-determination theory, a more nuanced understanding was obtained of how time management affected auditors’ job satisfaction. 

Previous studies have mainly focused on how dysfunctional behaviours develop due to tighter time management. However, there are limited studies on how time management impacts auditors’ job satisfaction, resulting in an identified knowledge gap. Therefore, the purpose of this study is to increase understanding of how audit associates and senior auditors in the audit industry perceive that time management affects their job satisfaction. To achieve this purpose, a qualitative method was applied. 15 interviews were conducted with audit associates and senior auditors working at one of the Big Four audit firms. 

The results of the study show that auditors perceive the time management as something positive for their job satisfaction. The auditors experienced that time management provided clear goals, planning, structure, and opportunities for professional development, which increased job satisfaction. However, those auditors who did not experience job satisfaction referred to understaffing as a factor that resulted in increased workload and, consequently, lower job satisfaction. Therefore, the study can be said to contribute to a better understanding of how audit associates and senior auditors perceive the impact of time management on their job satisfaction.

In the service industry, value creation has emerged from being something where service providers are the sole creators of value, into something where customers are equal creators of value. Nowadays it is seen as value co-creation between the two parties. Authors Echeverri & Skålén (2011) identified five value co-creation practises in the public transportation industry between customer and supplier. The findings of Luong (2005) suggest that a service providers actions have an influence on the customers mood. No previous research has been conducted into how a customer’s mood affects value co-creation, and more specifically the value co-creation practises identified. These identified practises in relation to customer mood were researched upon in a restaurant setting through a qualitative study with semi-structured interviews. The research was conducted with 10 different respondents and the purpose was to find out whether differences in customer moods affected the value being co-created between customer and supplier/service personnel. It was found out that customers in a positive mood, more easily ignored smaller service complications which made value co-creation opportunities harder to identify. Customers in a negative mood made it easier for service personnel to identify poorly performed touchpoints in the value co-creation practises between the supplier and customer due to a more reactive behaviour that indicated that they were dissatisfied. Further findings states that different value co-creation practises could produce more co-created value than others. This was found out when comparing the results of each practise and mood.

I dagens konkurrenssamhälle är det viktigt att företagen bygger en identitet och att de kan särskilja sig gentemot konkurrenter. Det är där varumärken får sin betydelse och roll. Det är även viktigt för konsumenterna att kunna skapa sig en egen identitet genom att välja företagens olika produkter. Varumärken kostar mycket pengar och tar lång tid att bygga upp, så det är viktigt att företagen förvaltar det på rätt sätt. Vad kännetecknar då ett starkt varumärke och hur bygger man upp ett sådant?

Syftet med denna uppsats är att utreda och analysera vilka komponenter som krävs för att bygga ett starkt varumärke. Vi valde att använda en kvalitativ metod och sju olika företag intervjuades. De modeller vi framför allt använde var Aakers och Melins modeller om hur man bygger starka varumärken.

Resultatet visar att de komponenter som exempelvis Melin och Aaker framhåller om hur man bygger starka varumärken, även används av företagen. Exempelvis framhävs kontinuitet och konsekvens mycket i teorierna, och detta stämmer överrens med vad som framkom i intervjuerna. Det är också viktigt att man har en historia, en berättelse om hur företaget skapades, hur länge det har funnits och vad som har åstadkommits. Det är delvis sammankopplat med att det tar lång tid att bygga ett varumärke. Det tar tid att slå sig in på en marknad och etablera sig i konsumenternas medvetande, det vill säga öka sin varumärkeskännedom. Ytterligare en sak är att man måste ha en kvalité på sina produkter. Om produkten man säljer inte har tillräckligt god kvalité är det mycket svårt att bygga ett varumärke

Den här uppsatsen diskuterar reklam för alkoholhaltiga drycker och gymnasieungdomar. Vårt syfte är att undersöka gymnasieungdomars relation till reklam för alkoholhaltiga drycker och dess tillhörande produkter. För att uppnå syftet har vi genomfört en kvantitativ studie i form av en enkät som gymnasieungdomar runt om i landet har fyllt i. Det rör sig om 468 elever fördelat på åtta olika städer i södra delen av Sverige. Med hjälp av vår analys drar vi slutsatsen att gymnasieungdomar i hög utsträckning är medvetna och kunniga när det gäller reklam för alkoholhaltiga drycker och dess produkter. Gymnasieungdomar visar prov på stor kännedom men många har problem med att skilja på lättöl och starköl. Många gymnasieungdomar använder alkohol ofta och säger sig påverkas i liten utsträckning av reklamen. Vidare ses reklamen för lättöl som ett sätt att få folk att köpa starkare öl eller förstärka varumärket.

Genom att vi lever i ett samhälle som präglas av en bred mångfald blir begreppet mångfald allt mer aktuellt, både för arbetsgivare och för medarbetare. Mångfald som begrepp är svårdefinierat och komplext med flera olika betydelser. Enligt Ds 2000:69 varierar begreppet beroende på organisation. Ökad mångfald kan skapa fördelar för organisationer, bland annat genom fler perspektiv på eventuella problem vilket i sin tur kan leda till bättre lösningar (Kearney et al. 2009). Handikappförvaltningen i Västra Götalandsregionen (VGR) har uppmärksammat begreppet mångfald och har arbetat fram en mångfaldsplan som ska genomsyra hela verksamheten och det vardagliga arbetet.

Syftet med denna uppsats har varit att försöka reda ut skillnader och likheter mellan hur begreppet mångfald uppfattas i det dagliga arbetslivet och hur begreppet beskrivs i dokument vid Handikappförvaltningen i VGR.

För att uppnå syftet har författarna genomfört en kvalitativ studie vid Handikappförvaltningen i VGR och haft öppna intervjuer med åtta personer vid förvaltningen. Även vid intervjuerna framgick det att begreppet mångfald är ett vitt begrepp som är svårt att definiera. Författarna har även valt att fokusera på begreppet mångfald i samband med rekryteringar, då rekryteringar ger arbetsgivaren en viss möjlighet att påverka verksamheten. Trots att flera av respondenterna påpekade vikten av en arbetsplats som är präglad av det svenska samhället betonade de att oavsett vilket land de sökande är ifrån, deras kön eller sexuella läggning så är det kompetensen som är det viktiga för att få en verksamhet som fungerar och är framgångsrik.

Auditors are one of the groups causing the audit expectation gap since they sometimes fail to identify their areas of responsibility. Financial scandals have negatively affected the trust that the companies’ stakeholders have for audit reports. An increased trust can, among others, result in a more effective capital market, as a result from increased trust to the audit report.

Previous studies have examined whether or not audit education directed at the public has an effect on the audit expectation gap. Whether or not the work experience of auditors has an effect on the audit expectation gap have not been studied to a great extent. Following financial scandals, there have been shown to be a failure among auditors, since they are not fully aware of their areas of responsibility. The aim of the study is to examine whether or not work experience affect this failure, and thereby contribute to a relatively unexplored field, within the audit expectation gap.

A quantitative study was conducted using questionnaires to collect data. The result indicates that Swedish auditors are generally knowledgeable, but not fully aware of their areas of responsibility. However, the result shows no statistical evidence that indicates that failure of the auditor is affected by work experience.

Since the outbreak of the Covid-19 pandemic in early 2020, many Swedish auditors have been forced to work fulltime from home. If auditors are negatively impacted working from home, it could result in auditors engaging in reduced audit quality (RAQ) behavior and negatively impact overall audit quality. Working from home to this extent is a new phenomenon, and thus, there is a need to further research the effects on auditors. 

In this thesis, the factors influencing RAQ behavior are theorized based on the Job Demand-Control-Support (JDCS) model. This thesis examines how auditors with high home demands perceive time pressure, workload, and work-life balance to be affected when working from home and how it affects their propensity to engage in RAQ behavior. Furthermore, this thesis aims to examine if there are gender differences in auditors’ perceptions regarding these factors. In this thesis, high home demands mean having at least one child under the age of twelve. Data was collected using a qualitative method and conducting 14 interviews on how the auditors perceive the factors influencing RAQ behavior have been affected while working from home.

The result of the thesis indicates that the propensity of auditors engaging in RAQ behavior is decreased when auditors with high home demands are working from home. Also, the results indicate that both male and female auditors with high home demands enjoy working from home and that there has been a decreased propensity to engage in RAQ behavior. This thesis highlights how the propensity of auditors with high home demands engaging in RAQ can be reduced, contributing to overall higher audit quality.

Köpcentrum har under de senaste 20 åren utvecklats och blivit en plats för mer än bara inköp av varor. I och med nöjesrevolutionen är nöjes/fritidsaktiviteter inte längre ett främmande inslag i köpcentrum för konsumenter. Flertalet författare har identifierat faktorer som skapar attraktivitet och ofta nämns dessa aktiviteter som en faktor. Syftet med denna uppsats var att undersöka hur dessa nöjes/fritidsaktiviteter påverkar ett köpcentrums attraktivitet. I teorin förklaras begreppet attraktivitet och hur det kan påverkaa konsumenternas syn på köpcentrumet. Konsumenternas ständiga efterfrågan av olika form av underhållning beskrivs och dessutom redogör teorin för hur adderandet av nöjes/fritidsaktiviteter har påverkat köpcentrum. I denna studie har det använts en kvantitativ metod och datainsamlingen utfördes med strukturerade intervjuer. Intervjuerna genomfördes personligen med totalt 140 respondenter vid två separata tillfällen. I empirin presenteras de resultat som sammanställts i form av tabeller. Intervjublanketten placeras som bilaga (bilaga 1) och tabellerna (tabell 1-8) diskuteras vidare i analysen. Analysen diskuterar och kontrollerar huruvida resultaten överensstämmer med tidigare forskning som finns i teorin. Slutsatsen är att nöjes/fritidsaktiviteter påverkar ett köpcentrums attraktivitet genom att skapa ett positivt helhetsintryck.

Antalet fastighetsmäklare ökar för varje år och konkurrensen blir mer påtaglig. Att använda sig av Instagram som verktyg i sitt arbete för att bygga upp sitt egna varumärke och skapa nya kunder har blivit allt mer aktuellt de senare åren inom fastighetsmäklarbranschen. För att differentiera sig på Instagram kan fastighetsmäklare använda olika strategier och vilja profilera sig på olika sätt genom att publicera en viss typ av innehåll. Syftet med studien är att skapa förståelse för hur fastighetsmäklare använder Instagram för att bygga sitt varumärke och öka sin kundkrets.

I uppsatsen har en kvalitativ metod använts bestående av åtta semistrukturerade intervjuer med fastighetsmäklare från olika städer i Sverige där öppna frågor har ställts inom kategorierna marknadsföringsstrategier, varumärkesuppbyggnad och rekommendationer. Utöver intervjuerna har observationer av respondenternas Instagram gjorts som komplement till intervjuerna för att stärka resultatet. 

Resultatet visar att fastighetsmäklarna använder sina varumärkesprofiler för att visa en ärlig och personlig bild av dem själva och nå ut till fler potentiella kunder. Plattformen används för att kommunicera med kunder, marknadsföra bostäderna samt att visa omdömen från tidigare kunder. Av resultat framkom att nya kunder i många fall väljer mäklare utefter rekommendationer vilket innebär att goda relationer mellan kund och mäklare är avgörande. Varumärkesuppbyggnaden kräver tid och engagemang från fastighetsmäklarna men plattformen kan komma att vara avgörande i framtiden för att differentiera sig på marknaden. Studiens slutsats visar på att Instagram är en viktig kanal för att stärka varumärket och för att nå ut till fler kunder.

Abstract

Background: The quality of service is considered as an essential component in any service industry. It has been evolved in service marketing and has often been used in other research fields and sectors. Further, researchers have emphasized the importance of measuring the quality dimensions over years and in various industries in order to manage it. Also, they have proposed that enhancing the quality of services enhances customer satisfaction and loyalty, in turn that will enable the service provider to meet the changes and challenges in its business environment.

Purpose: Based on listed companies’ perception at Nasdaq Stockholm OMX, the study seeks to evaluate the service quality provided by accounting firms in Sweden and determine the situation of its dimensions, as well as to explore their direct impact on the client satisfaction and client loyalty. In addition, the study utilizes the SERVPERF model to measure the service quality’s dimensions.

Approach/methodology: To achieve the purpose, the study conducts a deductive and quantitative approach with explanatory purpose. Also, the data has been collected based an online questionnaire. It was sent to 450 listed companies at Nasdaq Stockholm OMX, resulting in a sample of 58 respondents. The analysis has been conducted based on regression analysis.

Result/discussion: the research presents and discusses the result based on two hypotheses groups separately. The first hypotheses group regarding the impact of service quality and its dimensions on customer satisfaction. The second hypotheses group concerning the impact of service quality and its dimensions on customer loyalty.

Originality: To the researcher’s knowledge this study is considered as a first attempt using a multi-dimension scale to assess the service quality of the accounting firms in Sweden based on the perception of Swedish listed companies. 

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.

In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency. It is caused mainly because of bad business and leadership.  Eventually will  poor profitability lead  to consuming of equity capital and place the company in an illiquid situation. Then it may be difficult for the company to pay their bills and signals of insolvency become obvious and  the  banks start then to sharpen  their attention on the companies and intensify the follow-up works.

Another find-out  of the  study  is  that local factors which  are  contributing to failure are  the  large companies that are active  in the area. When they are in a bad situation, it affects the suppliers. The big difference between service and manufacturing companies  regarding insolvency  is  that service companies are more flexible regarding cutting down costs when bad times come.

The importance for manufacturing firms to add services to their offerings has been asserted over and over again (Neu and Brown 2005). Adding services to product sales require manufacturing firms to develop other types of offerings such as maintenance services, hybrid offerings or integrated solutions. This implies using new and often unknown practices to be able to provide services. Previous research has focused on the benefits of servitization (Gebauer, Gustafsson, and Witell 2011), albeit in larger firms. Hence, similar research on Small and Medium sized Enterprises (SME) has been scarce. Furthermore, servitization as a unidirectional transition process can be questioned as researchers argue that manufacturing firms might offer different types of services simultaneously and might not have the intention to take the next step that a transition process suggests (Kowalkowski et al. 2015). Moreover, previous research shows that the step from offering after-sales services and repair to offering more advanced services, e.g. process-related services, is rather big. For those services different mindsets are required within the organization; more advanced services would require a service oriented mindset, whereas after-sales services only requires the firm to have a product oriented mindset (Löfberg 2014).

Service-dominant (S-D) logic has been recognized as a theoretical foundation for developing a science of service. As the field of service science advances the understanding of value cocreation in service systems, S-D logic continues to evolve as well. Recent updates and consolidation of the foundational premises establish five core axioms of S-D logic and outline a pathway for understanding the role of institutions in value cocreation in general, and innovation in particular. This chapter overviews the evolution of S-D logic and its service ecosystems view, which can contribute to the furthering the development of service science and advancing the study of innovation in service systems. Future research directions are proposed.

Title: Which bank do you choose? – A ratio analysis of the four major banks in Sweden 

Background and problem: In 2008 the world was hit by an economic crisis. The crisis 

has affected the major Swedish banks, mainly through increased credit losses. The 

increase in credit losses incurred due to various factors but mainly due to banks' 

exposures in the Baltic’s. The study should be considered whether any bank fared better 

than the others, but even if some deterioration due to the economic crisis. This should be 

investigated by using various financial ratios selected for this study. 

Purpose: The aim of this study is to compare the four main banks in Sweden, 

Handelsbanken, Nordea, SEB and Swedbank, based on some selected indicators. We also 

want to study how they influenced by the current economic crisis by studying a five-year 

period between 2004 and 2008. 

Methodology: For the collection of information, we mainly rely on banks' annual 

reports, literature in finance and business valuation, and external information.  

By studying the ratios for the years concerned, we shall compare the banks with each 

other and study the extent of the crisis. 

Results and conclusions: The results of the study's indicators show deterioration in 

values for all of the banks in 2008 and the first quarter of 2009. The reason for these 

declines is based in the current economic crisis. The most obvious change that is visible is 

the increased credit losses that affect net income, which in turn affect many of the 

selected ratios. The key figure shows the most visible changes is the credit loss rate, return 

on equity and earnings per share. Furthermore, the economies of the banks are expected 

to decrease further in 2009. 

Proposal for further study: Our proposal for a further study is to follow the banks of 

the current crisis and to study further about the indicators to get a deeper understanding 

of what influenced the banks. A further proposal is to study how the banks are recovering 

after the crisis during 2008. 

In the theory of legitimacy the concept legitimacy is explained as a resource that a company can depend on for its survival and something that a company strives to be allocated by the society. A company's legitimacy can be affected by strategically designing annual reports or other publicly available documents.

The purpose of this study is to describe how banks that have been in a crisis have handled their communication through financial reports to affect the legitimacy and why they have chosen to act in the way that they have done. The study is based on the theory of legitimacy and legitimacy strategies that can be used to restore legitimacy in a crisis and how a legitimacy gap can emerge if the society's expectations and values ​​are not being followed. As a complement to the theory of legitimacy, the stakeholder theory is also taken into account to describe how the company can act in relation to its stakeholders and not only its investors.

The study is based on a qualitative research approach where a qualitative content analysis was carried out with empirical data in the form of inductive coding of secondary data of two large Swedish banks which were chosen by non random sampling. The empirical data is an inductive coding from six annual and sustainability reports of two large banks in Sweden that have been in crisis when there is a deficiency in their work against preventing money laundering where they are being discovered by the Swedish Financial Supervisory Authority. The results from the coding of the reports are then analyzed to find out which strategies the banks used in a crisis and why they communicated in the way that they did.

After a bank has experienced a crisis, it is important for the bank to regain its legitimacy in order to create trust to its customers and stakeholders. The banks have in different times used similar legitimacy strategies for similar crises, but there are situations where companies use different strategies in their annual and sustainability reports. The banks strive to follow the society's expectations and create trust, and therefore they describe what measures have been taken to handle the situation and what its approach has been.

Abstract

Organisationer investerar numera i artificiell intelligens inom området kundupplevelser, så kallat customer experience, CX. CX är kundernas eller användarnas holistiska uppfattning av ett företag, organisation eller varumärke under hela kundresan, som omfattar planering av köp, genomförande av köp och upplevelsen efter ett köp, i synnerhet kundens köpresa. AI, artificiell intelligens och CX har diskuterats som koncept ända sedan 1950–1960-talet men det är på senare år som både AI och CX har blivit två starka modeord. Det finns mycket forskning sedan många år tillbaka kring AI och CX som separata ämnen men området ”AI inom CX” utifrån affärsperspektiv är relativt nytt. Alltså AI som används för att förbättra kundupplevelsen som i tur ska förbättra organisationens resultat.

Syftet med denna uppsats är att undersöka och analysera hur investeringar i AI-tjänster, för kundupplevelser i utvalda organisationer, kan skapa affärs- och verksamhetsnytta. Undersökningen består av litteraturstudier och kvalitativa intervjuer eller så kallade semistrukturerade, med totalt fyra respondenter från organisationer både i den offentliga och privata sektorn. Intervjuerna genomfördes via kommunikationsverktyget Zoom. Litteraturstudien leder fram till en modell över affärsnytta med AI-tjänster som tar hänsyn till flera aspekter: AI-tjänster inom kundupplevelser, kunder och segmentering, upplevd kundnytta, AI-tjänster internt, upplevd affärs- och verksamhetsnytta och organisationens mål med AI-tjänsterna.

Uppsatsstudiens viktigaste slutsatser är att AI-tjänster inom kundupplever skapar affärs-och verksamhetsnytta och har förändrat kundupplevelsen till det bättre trots att det är ett relativt nytt AI-tillämpningsområde. Exempel på AI-tjänster inom CX är AI-Chatbotar, röstrobotar och AI-baserade sök-och rekommendationstjänster. Tre av fyra organisationer i undersökningen anger att AI-tjänster inom kundupplevelser har bra avkastning på investeringen.

Valuation of private housing is usually done by registered real estate agents on behalf of owners of residentials or cottages. A valuation is made in connection with changed life situations and aims to produce a value of the client’s house, cottage or apartment that is accepted on the private housing market. To confirm a value of an object on the private housing market, the estate agent has to process different elements to confirm the final value. One factor that is important for the valuating process is the general information about the object (house, cottages, or apartment), where the client in question is an important source of information. Previous research shows that clients have the ability to influence the estate agents and the final value statements. Furthermore, it is also shown that the clients can influence the final value and estate agents by using different techniques.

The thesis describes the relationship between client influence and the estates agent's behavior in a process of valuation of private housing. This study is made from the perspective of a real estate agent, who are today's estate agents in the private housing market. This study will also reflect the real estate agent´s views on the phenomenon of client influence. The purpose of this thesis is to study how real estate agents perceive attempts of influence from their clients. Real estate agents´ also tend to see that different situations during the valuation process of private housing tend to make clients influence in various amounts.

The thesis has been made by doing a qualitative study, which means that the empirical data is retrieved from interviews with real estate agents. The questions used for the interview can be found in The Appendix and are based on facts gathered from various scientific articles and student literature. The interview guide was conducted on eight real estate agents who have been active real estate agents for at least five years in a medium-sized city in Sweden, which in this case is defined as approximately 100,000 inhabitants.

Based on the results of the study, it is concluded that real estate agents sense tendencies of influence from their clients in connection with a valuation process. It is also important to mention that the real estate agents say that they can sense a various attempt of influence from their clients, depending on for what reason the situation of the valuation is made.

Syftet med studien var att undersöka och få en djupare förståelse för övergången

från att driva projekt utan en specifik styrningsmodell till att börja använda ett

gemensamt styrningsverktyg. En kvalitativ fallstudie baserad på semistrukturerade

intervjuer användes för att få förståelse för utmaningarna som upplevdes av

projektledare i det sättet de driver projekt och deras försök att driva projekt på ett

mer strukturerat arbetssätt. Ett allmännyttigt bostadsbolag i Mellansverige, som

driver tiotal verksamhetsutvecklings och sociala projekt utan någon specifik

styrmodell, med totalt åtta deltagare var objekt till fallstudien. Intervjumaterialet

bearbetades via en tematisk analys och genererade tre teman. Samtliga teman

tydde på att respondenterna upplever en del utmaningar och brister och uttrycker

behov för att förbättra sättet de driver projekt. Dessa teman och

förbättringsområden är: Vem gör vad? Problemet är stuprörtänket och vad är det

man vill uppnå med projektet? Slutsatsen är att projektverksamheten i

fallföretaget brister i avseende som gäller beställning och överlämning av projekt,

förankring och kommunikation i företaget och beställarkompetens. Dessa

förbättringsområden behöver utvecklas för att effektivisera projektverksamheten.

Women have a few managerial positions compared to men in audit and accounting firms. It said that large companies have intentions to increase the number of women accountants in managerial positions. The study is investigating the implementation of gender policies and diversity in auditing firm with a specific focus on how company size may impact how organizations come to work with issues of gender and diversity. A qualitative method has been implemented in this study, by conducting 17 semi-structured interviews with women auditors and accountants, working in 4 large firms and 5 small firms in Sweden. The study shows that the policies of the large companies are not fully implemented. While setting policies for small firms will just help women auditors/accountants to improve their career education.

Digitalization has created new ways of working that blur the previous limitations in terms of time and place. One such form of work is teleworking, which has increased drastically in the past two years as companies, due to the corona pandemic restrictions, have been forced to switch to virtual operations. However, a physical workplace has proven to be important for, for example, corporate culture and culture in turn is an important part of companies because it can be a competitive advantage and affect performance. This evoked interest in the extent to which the corporate culture is affected by teleworking as the social interaction between colleagues largely disappears. Companies can also be categorized into different types of culture, which evoked an in-depth interest that resulted in the purpose of the study – to investigate the extent to which corporate culture is affected by telework based on the four types of culture: Clan, Adhocracy, Hierarchy and Market.

To answer the purpose, a quantitative survey has been conducted where several hypotheses have been tested with statistical tests. The survey was designed using Cameron and Quinn's (2011) measuring instrument, containing various questions that determine a culture type, and was directed to employees who had worked remotely to some extent during the past two years. With the data that emerged from the survey, a culture type, and the average impact of telework on culture could be determined for each respondent. To investigate whether there were differences in influence between the different types of culture, an ANOVA test was performed with an associated Post Hoc test to find out between which culture types there may have been a difference.

The statistical tests show that there are significant differences in the extent to which telework affects the different culture types. It was shown that clan culture is weakened to a greater extent than the other types and that market culture is more weakened than the hierarchical culture. Thus, the study shows that telework does not suit all culture types to the same extent and therefore, it can be an advantage for companies to examine their culture to understand what conditions they have regarding teleworking.

Auditors in Sweden are supervised by the Swedish Supervisory Board of Public Accountants (SSBPA). This board also handles the consequences following a breach of professional and statutory rules. In a study from 2010 by Thomas Carrington, he came to the conclusion that an accountant’s professional appearance is the most important factor to the SSBPA when evaluating an auditor’s wrongdoings. Following the corporate scandals at the start of the 21^st century, the supervision of auditors has tightened through the adoption of new laws and an increase in demand on auditors and audit quality. Because of the new laws and the increased demands it is of interest to study the disciplinary cases published by the SSBPA to see if any changes have eventuated. The question formulation regards the changes in demands on sufficient audit by the SSBPA. Moreover, it includes the question if the professional appearance of the auditor is still what matters the most when evaluating sufficient audit. We have read all the completed disciplinary cases between 2007 and 2012. The cases have been classified as errors and, just like with Carrington’s study, the errors have been divided in to two categories; process- or professional appearance errors. To get a deeper understanding of the subject at hand we have researched what auditing is, how it is conducted and the definition of auditing quality. Furthermore, we have investigated the work process of the SSBPA as well as acquired knowledge about the audit process and the auditor’s professional appearance.

When comparing this study with the study by Carrington, some differences and similarities have become apparent. One of the differences noticed is that it is enough to err in only one of the two categories to get the harshest consequence; withdrawal of the license, whereas Carrington found that in most cases the auditor has to err in both. In addition, when studying the disciplinary cases published by the SSBPA we discovered that the process errors have increased while the professional appearance errors have decreased. A similarity between the two studies is that most cases will have a milder consequence than withdrawal of license, namely warning or reminder.

In conclusion, we have found that the SSBPA has tightened the demands on a sufficient audit and this is based on the corporate scandals leading to a stricter legislative and a more tightened supervision of auditors. Finally, it is established that an auditor’s professional appearance is no longer the most important factor when evaluating sufficient audit. 

This paper focuses on how digitalisation has influenced actors’ value determination and value creation in the Swedish music market. It draws on the service-dominant logic (SDL) and the service ecosystem perspective to conceptualise value as co-created through the integration of resources by multiple actors in service exchange, enabled and constrained by institutions and institutional arrangements. Empirically, we draw on a qualitative study of the digitalisation of the Swedish music market that consists of fifty-two interviews with various actors. The findings suggest that digitalisation has influenced service engagement and consequently value creation and determination for various actors, and especially for consumers and producers. This paper contributes by integrating SDL and the service ecosystem perspective into music business research in a novel way to promote a deeper understanding of value, value determination, and value co-creation. This paper also contributes to SDL by suggesting that both value-in-exchange and value-in-use are important aspects of value determination and value co-creation.

This paper aims to examine salient issues in the Halal food business with special focus on entering Thai Halal food products into international market. Market screening plays an important role in entering new market or setting up the business in the foreign country. In this paper we have analyzed the importance of Halal Food for the Muslims and explained the growth of Halal food in French markets. The study focuses attention on the identification of key areas in Halal food export and channel strategy. The Thai food industry is amongst dynamic and diverse and we investigated the entering process into the new market. Thai food product is selected to compare and find the competitive advantage.

This paper describes and analyzes the four stakeholders' views on the possible risk of increased information asymmetry as a consequence of the abolition of the audit duty for small private limited companies in Sweden. The four stakeholders are the Economic Crimes Bureau, the Tax Agency, the Swedish Competition Authority and the Swedish Bankers' Association.

The object of study in this paper is the four stakeholder consultation response of the audit duty abolition. Their replies are analyzed and interpreted using the stakeholder model, the agent theory, the stewardship theory and the legitimacy theory.

The Swedish Economic Crime Authority and the Swedish Tax Agency, both rejects the legislative amendment. Competition Authority and the Swedish Bankers' Association, however, are both positive to the bill. The explanation for their different positions is that they have different interests in the companies affected.

The consultation of the Swedish Tax Agency and the Swedish Economic Crimes Bureau show that they are concerned that the information asymmetry between them as principal and the companies / agent will increase. The Swedish Competition Authority's consultation response contains no discussion that can be interpreted as a concern for greater information asymmetry. The Swedish Bankers' Association shows no concern for increased information asymmetry since they solve such problems through contractual agreements. The Swedish Bankers' Association is the only one of the four consultative stakeholders that has any discussion reminiscent of the Stewardship theory thought structure, since they by guarantee commitments make the interest of the bank/principal and the steward conflate.

In the audit industry, workloads tend to be particularly high, especially during the first two quarters, leading to elevated levels of stress and long working hours. In today's society, technological advancements play a crucial role, and historical perspectives demonstrate that technological development from a business administration perspective is a critical factor in conducting well-functioning operations. In the early 2000s, blockchain was introduced, primarily in connection with cryptocurrencies. The technology sparked interest among major audit and accounting firms, which recognized the potential implications it could have on the industries.

The purpose of this study is to identify time-consuming tasks encountered by auditors in their practical work and investigate whether these tasks can be streamlined using blockchain technology. The study was conducted through interviews with auditors of various positions and experiences in firms of varied sizes. Semi-structured questions were employed to obtain comprehensive insights into the auditors' practical work.

The study contributes knowledge about time-consuming tasks and the potential of blockchain to streamline these tasks. Based on the auditors' practical work, time-consuming tasks and potential streamlining measures were identified. Subsequently, connections were made to technological features of blockchain. The findings of the study indicate that certain blockchain features have the potential to streamline time-consuming tasks, while other features do not possess such potential.

The current logistics’ system in Iraq is outmoded and inefficient. This study attempts toidentify the major challenges confronting logistics development in Iraq. A mapping of thetransportation flows is presented together with a forecast on how the transportation sector will develop the coming years. During a trip to Iraq, information was collected through qualitative and quantitative studies that were conducted with stakeholders in the logistics. The performed studies are  omplemented with literature in order answer the purpose.

The results indicate that issues facing the logistics in Iraq are typical for emerging markets. This study identifies the following challenges; the poor infrastructure, the complex structure of the truck market, the lack of financing opportunities for the private truck sector, the nonexistent cooperation between the private and public sectors, the low utilization, the inefficient trade facilitation and the poor cost awareness. The mapping of transport flow indicates that the expressway no.1 together with the border entries are critical parts of the logistics system in Iraq.

This study indicates that in order develop the logistics in Iraq the following measurers needs to be accomplished:

•Development and implementation of a coherent national transport strategy.

•Integrate the work of the government entities in promoting efficient logistics.

•Efforts between the government and the private companies have to take place in order to identify and resolve potential problems in transport infrastructure, information flows.

•Modernize the trucking sector by improving their financial strength.

Within sports, supporters are an essential actor for how the experience at the stadiums will turn out during games. They are the primary customers while also being a part of the experience for everyone else consuming the sport. It is the supporters in the stands who creates the atmosphere through commitment and chants which complement the experience of watching the game.

The aim of the study was to understand how supporters can create and destroy value for themselves and other actors, but also which factors influence their actions. The study was conducted from a Service Dominant Logic perspective since it is well suited to apply theories within co-creation and co-destruction to explain how different actors can affect each other during the value creating process. The study is conducted with supporters of the Swedish ice hockey club Färjestad BK. Twelve qualitative interviews were conducted with active supporters.

The result confirms earlier research where it is stated that supporters are essential for sport clubs since they are crucial for creating the atmosphere. The study explains how supporters act as working consumers when they apply their resources to co-create or co-destroy value. The study indicates that supporters’ negative effect on value creation is a large risk for clubs and they can easily co-destroy value since active supporter groups are very influential and emotionally invested actors. It is also shown that the expectations and desires which supporters have before the games plays a major role in whether they are going to contribute to the value creation process or not.

The study suggests that clubs should focus on the relationship with their active supporters since they are a major asset while also being a risk for the club. They can deliver unique value which is not possible for the club to create by themselves.

IKEA är i nuläget ett av Sveriges och världens starkaste varumärken och under sommaren

2007 kommer IKEA att etablera sig i Karlstad. För att ett varumärke ska kunna anses vara

starkt krävs det att företagets identitet och image stämmer överens. Identitet är de signaler

som företaget sänder ut till kunden och image är den uppfattning som uppstår i kundens

medvetande om själva företaget. Intresset i nuläget var att se till vad IKEA har för identitet

och vad boende i Karlstad med omnejd har för uppfattning om företaget. Därefter kan svar

erhållas om det förekommer ett gap mellan företagets identitet och image, vilket vidare bör

åtgärdas om så är fallet.

För att erhålla den information som fordrades för undersökningen har vi använt oss av två

metoder, kvalitativ- och kvantitativ metod. Den kvalitativa metoden, intervju med

ställföreträdande chef IKEA Karlstad, har medfört att vi erhållit företagets identitet. Den

kvantitativa metoden har använts när vi genomförde enkätundersökningen med våra 100

respondenter för att erhålla företagets image. Enkätformuläret vände sig till individer över 15

år oberoende av kön. Orsaken till åldersbegränsningen grundade sig i att frågorna vände sig

till individer med eget hushåll. Responsen från våra respondenter var över förväntan och en

image kunde erhållas.

För att analysera de svar som framkommit vid enkätundersökningen har vi använt oss av

Aakers modell gällande Brand Equity, vilken behandlar varumärkeskännedom,

varumärkesassociationer, uppfattad kvalitet och varumärkeslojalitet. I analysen gällande

IKEA:s identitet har vi använt Aakers modell om identitetssystem som består av fyra olika

perspektiv; varumärket som produkt, organisation, person och symbol. De fyra perspektiven

bidrar till att bygga och dela in varumärkets identitet. I undersökningen genomförs även en

jämförelse mellan respondenternas uppfattning om IKEA och företagets egen identitet, vilket

görs med hjälp av Melins (1999) teori gällande identitetsanalys. Teorin visar på hur företaget

bör agera utifrån hur identitet och image stämmer överens. Avslutningsvis har vi utgått från

teorier om kommunikation för att se hur IKEA kommunicerar ut sin identitet till allmänheten.

Vår undersökning visar på att det finns ett gap mellan IKEA:s identitet och image, men av

mindre karaktär. Vissa faktorer skiljer sig åt när det gäller respondenternas och företagets

uppfattningar. Det som bör poängteras är att IKEA:s kärnidentitet, pris, har förmedlats på ett

bra sätt och medför att företaget uppfattas erbjuda bra priser på sina produkter. Faktorn pris är

av allra största betydelse för att företagets identitet ska stämma. IKEA har som mål att inte

ändra sin identitet utan att den ska kvarstå. Det medför att vi anser att de inte bör förändra sin

identitet, men att de bör arbeta lite extra med de faktorer som de inte lever upp till på samma

sätt som de själva anser. Med fokus på de faktorer som behöver förbättras kan varumärket

stärkas och medföra att företaget och de boende i Karlstad med omnejd kommer att inneha en

bild av företaget som stämmer bra med vad företaget kommunicerar ut.

To understand the school’s role in society and its works, it became essential to reevaluate its functions and importance for society after the aggressive attack of the COVID-19 pandemic. Thus, a new educational space design represents a powerful and required tool for stimulating creativity and increasing concentration, motivation, and assimilation of knowledge for future generations. The article will use appreciative inquiry as a method that works with perspective ideas readings doted by high positive human sensitivity. It also represents a powerful tool for the students’ opinions about the teaching spaces and environments. To improve the performance of educational institutions and schools, considering the sustainability concepts and biophilic designs has become an urgent necessity within the Scandinavian countries and in the world in general. The scientific research and theoretical analysis within the biophilic theory have been conducted to see how the designer can integrate the nature components holistically in the educational environment based on spatial, visual, and ecological integration concepts. The study aims to develop knowledge about applying biophilia as a phenomenon in educational institutes of Scandinavia where the students among others are the main decision-maker. The article’s main finding is that students dream of free open teaching spaces integrated with nature, where the biophilic theory frameworks are suitable to form this sustainable model that enables educational institutions and schools to improve their performance within different stages of the study.

Problemformulering:    Hur ser rekryteringsprocessen ut på revisionsbyråer avseende medarbetare och delägare och hur kan dessa rekryteringsprocesser belysas ur ett könsmaktsteoretiskt perspektiv?Hur ser könsfördelningen ut avseende godkända och auktoriserade revisorer på revisionsbyråer och hur har könsfördelningen förändrats de senaste fem åren?Hur ser könsfördelningen ut avseende delägarna på revisionsbyråer och hur har könsfördelningen förändrats de senaste fem åren?Syfte:    - Att undersöka och belysa rekryteringsprocessen avseende revisorer samt delägare i revisionsbyråer ur ett könsmaktsteoretiskt perspektiv. - Att undersöka och belysa könsfördelningen avseende godkända och auktoriserade revisorer samt delägare och dess förändring de senaste fem åren.Metod:    Vi har följt bevisandets väg och använt oss av den deduktiva metoden. Vi hade förväntningar om hur revisorskåren och rekryteringsprocessen såg ut innan vi utförde våra intervjuer. Vi gjorde ett subjektivt urval av respondenter. Tre respondenter medverkade i undersökningen, som var kvalitativ.Slutsatser:    Företagen har en jämn könsfördelning totalt sett på företagen, men inte på de högre positionerna, vilket skulle kunna vara ett resultat av deras sätt att arbeta med rekrytering. Jämställdhet enligt 40/60-principen kan sägas råda på företagsnivå dock inte på de högre positionerna. Då det gäller godkända och auktoriserade revisorer hos respondentföretagen råder det inte, varken idag eller någon gång under de senaste fem åren, jämställdhet enligt ovanstående princip. Dock har andelen kvinnliga godkända respektive auktoriserade revisorer ökat något under de senaste fem åren vilket, som vi ser det, tyder på att hierarkin sakta men säkert förändras. Det råder inte heller jämställdhet, enligt 40/60-principen, avseende delägare på respondentföretagen och så har det sett ur under de senaste fem åren. Dock har en marginell ökning avseende andelen kvinnliga delägare skett vilket, enligt oss, tyder på att medvetenheten kring könsfördelningen bland delägare har ökat och att intresset finns för att i framtiden uppnå en ökad andel kvinnor med delägarskap på revisi