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Johansson, Tobias, Dr. DocentORCID iD iconorcid.org/0000-0002-3922-578X
Publications (10 of 29) Show all publications
Johansson, T. (2018). Testing for control system interdependence with structural equation modeling: conceptual developments and evidence on the levers of control framework. Journal of Accounting Literature, 41, 47-62
Open this publication in new window or tab >>Testing for control system interdependence with structural equation modeling: conceptual developments and evidence on the levers of control framework
2018 (English)In: Journal of Accounting Literature, ISSN 0737-4607, Vol. 41, p. 47-62Article in journal (Refereed) Published
Abstract [en]

This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to interdependence has been developed. The appropriateness of this approach is evaluated, developed, and compared with the correlation of residuals approach (seemingly unrelated regression) implemented in the wider complementarity literature. Empirical examples of the different models are shown and compared by using a data set on LOC of 120 SBUs in Sweden. The empirical results show that modeling interdependence among control practices in a management control system as non-recursive (bi-directional) paths or as residual correlations evidently affects the conclusions drawn about interdependence in terms of both presence and magnitude. The two models imply different views on how to conceptualize interdependence and are not statistically and empirically comparable. If using non-recursive path models, several model specification issues appear. To be able to identify such models, this needs to be carefully considered in the theory and research design prior to data collection.

Place, publisher, year, edition, pages
Florida State University, 2018
Keywords
Structural equation modeling; control practice interdependence; seemingly unrelated regression; non-recursive path models; control systems; management control; diagnostic control
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-65866 (URN)10.1016/j.acclit.2018.02.002 (DOI)2-s2.0-85044001724 (Scopus ID)
Available from: 2018-03-19 Created: 2018-03-19 Last updated: 2018-09-14Bibliographically approved
Carrington, T., Johansson, T., Johed, G. & Öhman, P. (2018). The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession. Contemporary Accounting Research
Open this publication in new window or tab >>The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession
2018 (English)In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846Article in journal (Refereed) Epub ahead of print
Abstract [en]

Based on an analysis of questionnaire data from a large sample of certified auditors, this study examines how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of (primarily) single member companies, that is, limited liability companies with a single owner who typically is also the only employee of the company. We show that these two groups of auditors differ in the extent to which they hold certain values important (i.e., show compliance) and in the closeness with which these values are held within each group of auditors (i.e., show convergence). Our results also demonstrate that the type of client predominately served by an auditor is relevant for explaining variation in professional values both within and between organizational contexts. In addition, we offer a new theoretical approach to classifying auditors, and analyzing their commitment to core values of the profession. We analyze commitment to values via both compliance and convergence, two often overlooked aspects of conformity to value commitments in professions.

Place, publisher, year, edition, pages
John Wiley & Sons, 2018
Keywords
Auditing profession, Clients, Institutional Compliance, Institutional Convergence, Professional commitment, Client commitment
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-68556 (URN)10.1111/1911-3846.12456 (DOI)
Available from: 2018-08-21 Created: 2018-08-21 Last updated: 2018-09-11Bibliographically approved
Johansson, T. & Siverbo, S. (2018). The relationship between supplier control and competition in public sector outsourcing. Financial Accountability and Management, 34(3), 268-287
Open this publication in new window or tab >>The relationship between supplier control and competition in public sector outsourcing
2018 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 268-287Article in journal (Refereed) Published
Abstract [en]

The aim of this article is to develop theory and contribute to empirical studies about how the effectiveness of bureaucratic controls in public sector outsourcing is contingent upon supplier competition, and why and how this interaction plays out differently for hard and soft types of outsourced services. In previous inter‐organizational management control (IOMC) research there is a contradiction between theory and empirical results concerning how bureaucratic control and supplier competition interacts in aligning suppliers. While IOMC theory suggests competition reduces the need for bureaucratic control, empirical studies clearly indicate the opposite. We extend previous research and theorizing by differing between the outsourcing of hard and soft types of services and by testing the joint effect of bureaucratic control and competition on supplier alignment. The empirical case for testing theory is outsourcing by competitive tendering in the public sector. We use transaction level data from 166 local government suppliers in Sweden. In accordance with our prediction, the effect of bureaucratic control in aligning suppliers decreases with supplier competition when hard types of services are outsourced. For soft types of services, our results indicate that bureaucratic control is not contingent upon supplier competition. Furthermore, we show that when supplier competition is low the effect of bureaucratic control on supplier alignment is stronger for hard than for soft types of services. These results constitute an important contribution to the central notion of the interplay between bureaucratic control and competition in the IOMC literature.

Place, publisher, year, edition, pages
John Wiley & Sons, 2018
Keywords
alignment, competition, control, outsourcing, performance ambiguity, supplier
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-66633 (URN)10.1111/faam.12153 (DOI)000437738100005 ()2-s2.0-85045283338 (Scopus ID)
Funder
Swedish Competition Authority
Available from: 2018-04-18 Created: 2018-04-18 Last updated: 2018-07-25Bibliographically approved
Johansson, T. & Kask, J. (2017). Configurations of business strategy and marketing channels fore-commerce and traditional retail formats: A Qualitative ComparisonAnalysis (QCA) in sporting goods retailing. Journal of Retailing and Consumer Services, 34(1), 326-333
Open this publication in new window or tab >>Configurations of business strategy and marketing channels fore-commerce and traditional retail formats: A Qualitative ComparisonAnalysis (QCA) in sporting goods retailing
2017 (English)In: Journal of Retailing and Consumer Services, ISSN 0969-6989, E-ISSN 1873-1384, Vol. 34, no 1, p. 326-333Article in journal (Refereed) Published
Abstract [en]

This article applies a configurational approach to study the fit between retail format, business strategy, and multi-channel setup. Its empirical material consists of five case studies, and a data set of 74 sporting goods retailers in Sweden. Our results show that a retailer can create strategic advantages when its multi-channel setup fits with its business strategy, and that retail format is important for explaining differences in growth and profit, the former being assigned to E-commerce and the latter to physical stores. Moreover, the study reveals that to some extent online channels also have positive performance implications for physical store retailers.

Place, publisher, year, edition, pages
Elsevier, 2017
Keywords
Multi-channel setup; Retail format; Business strategy; Configurations; Qualitative Comparison Analysis (QCA); Sporting goods
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-50541 (URN)10.1016/j.jretconser.2016.07.009 (DOI)000396379200039 ()2-s2.0-84992694447 (Scopus ID)
Available from: 2016-06-02 Created: 2016-06-02 Last updated: 2017-11-30Bibliographically approved
Johansson, T. & Wennblom, G. (2017). In female supervisors male subordinates trust!?: An experiment on supervisor and subordinate gender and the perceptions of tight control. Journal of Management Control, 28(3), 321-345
Open this publication in new window or tab >>In female supervisors male subordinates trust!?: An experiment on supervisor and subordinate gender and the perceptions of tight control
2017 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 3, p. 321-345Article in journal (Refereed) Published
Abstract [en]

Little attention has been directed towards the role of gender in the supervisor–subordinate dyad that is the very fundament of management control. We argue that gender roles and the roles implied in the supervisor–subordinate relationship are powerful concepts that need to be incorporated in research to better understand the reactions and perceptions of management controls. The article contributes to this line of research by developing and testing hypotheses related to gender differences in supervisor–subordinate dyads and the resulting perceptions of evaluation fairness and trust in management under a tight control regime. In a vignette experiment where only the name of the supervisor was changed to a typical female or male name for female and male subordinates (respondents)(2 (Formula presented.) 2), we find that female (male) subordinates demonstrate more negative (positive) attitudes towards evaluation fairness and that male subordinates with a female supervisor put more trust in management than males with a male supervisor and females with a female supervisor.

Place, publisher, year, edition, pages
Physica Verlag, 2017
Keywords
Gender; Tight control; Supervisor–subordinate dyad; Fairness; Trust; Experiment
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-58466 (URN)10.1007/s00187-017-0248-7 (DOI)
Available from: 2017-06-30 Created: 2017-06-30 Last updated: 2018-01-08Bibliographically approved
Greve, J., Ax, C., Bedford, D. S., Bednarek, P., Brühl, R., Dergård, J., . . . Willert, J. (2017). The impact of society on management control systems. Scandinavian Journal of Management, 33(4), 253-266
Open this publication in new window or tab >>The impact of society on management control systems
Show others...
2017 (English)In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 33, no 4, p. 253-266Article in journal (Refereed) Published
Abstract [en]

The aim of this study is to investigate whether certain configurations of management controls dominate in certain societies (socio-cultural contexts) and whether the effectiveness of a given archetype of management control systems (MCSs) varies depending on the socio-cultural setting the society in which it operates. The study focuses on three socio-cultural groups and the corresponding institutional contexts (an Anglo-Saxon group, a Central European group, and a Northern European group) and three MCS archetypes (delegated bureaucratic control, delegated output control, and programmable output control). We use unique data from a cross-national, interview-based survey encompassing 610 strategic business units from nine countries (seven European countries plus Canada and Australia). The idea that firms tend to adapt MCSs to the socio-cultural context does not gain empirical support in this study. No significant differences in the distribution of MCSs between the three socio-cultural groups are noted. However, we do find that programmable output control has a more positive impact on effectiveness in Anglo-Saxon cultures, while delegated output control has a more positive impact on effectiveness in Northern Europe. Taken together these findings indicate that distinct differences between societies make a particular MCS design more appropriate in a given society, but where such differences are not dramatic (as in the present case), multiple MCS designs can be found in the same society.

Place, publisher, year, edition, pages
Elsevier, 2017
Keywords
Societal institutions, Business systems, Contingency framework, Bureaucratic control, Output control
National Category
Economics
Identifiers
urn:nbn:se:oru:diva-63799 (URN)10.1016/j.scaman.2017.08.002 (DOI)000418217600006 ()2-s2.0-85029426284 (Scopus ID)
Funder
The Jan Wallander and Tom Hedelius Foundation
Note

Funding Agency:

Tore Browalds Stiftelse at Svenska Handelsbanken

Available from: 2018-01-04 Created: 2018-01-04 Last updated: 2018-01-04Bibliographically approved
Johansson, T., Siverbo, S. & Camén, C. (2016). Managing cooperation, coordination, and legitimacy: control of contracted public services. Accounting, Auditing & Accountability Journal, 29(6), 1012-1037
Open this publication in new window or tab >>Managing cooperation, coordination, and legitimacy: control of contracted public services
2016 (English)In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 29, no 6, p. 1012-1037Article in journal (Refereed) Published
Abstract [en]

Purpose: The purpose of this paper is to create knowledge about what factors explain the design of control systems for contracted public services.

Design/methodology/approach: Questionnaire data analyzed with structural equation models. Findings – Legitimacy-seeking is the most important driver in explaining intensity in control of contracted public services. Competition increases the intensity of control which is opposite to standard transaction cost reasoning. Coordination requirements do not affect the design of control systems for contracted public services.

Research limitations/implications: The study suffers from limitations in the form of the use of perception and questionnaire data and imposes restrictions on empirical generalization.

Practical implications: Supplier competition may add control costs rather than lower them. The strong focus on stakeholder alignment may induce more intensive control than necessary for supplier alignment.

Originality/value: The authors add important knowledge on the determinants of control system design for contracted public sector services. The authors conceptualize and measure the control system in use in a more compelling manner than previous research.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2016
Keywords
Outsourcing, Contracting, Privatization, Inter-organizational management control, Public sector services
National Category
Business Administration Public Administration Studies
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-45820 (URN)10.1108/AAAJ-08-2014-1805 (DOI)000382509600004 ()2-s2.0-84982083174 (Scopus ID)
Funder
Swedish Competition Authority
Available from: 2015-09-16 Created: 2015-09-16 Last updated: 2017-12-04Bibliographically approved
Johansson, T. & Siverbo, S. (2016). Supplier Competition and Supplier Control In Public Sector Outsourcing: Complements, Substitutes or Neither?. In: : . Paper presented at The 9th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Lisboa, Portugal, September 6-8, 2016.
Open this publication in new window or tab >>Supplier Competition and Supplier Control In Public Sector Outsourcing: Complements, Substitutes or Neither?
2016 (English)Conference paper, Oral presentation only (Refereed)
Keywords
Redovisning, outsourcing
National Category
Business Administration
Research subject
SOCIAL SCIENCE, Business administration
Identifiers
urn:nbn:se:oru:diva-62305 (URN)
Conference
The 9th International Conference on Accounting, Auditing and Management in Public Sector Reforms, Lisboa, Portugal, September 6-8, 2016
Funder
Swedish Competition Authority
Available from: 2016-12-20 Created: 2017-11-10 Last updated: 2018-07-24Bibliographically approved
Berg, M. & Johansson, T. (2016). Trust and safety in the segregated city: contextualizing the relationship between institutional trust, crime-related insecurity and generalized trust. Scandinavian Political Studies, 39(4), 458-481
Open this publication in new window or tab >>Trust and safety in the segregated city: contextualizing the relationship between institutional trust, crime-related insecurity and generalized trust
2016 (English)In: Scandinavian Political Studies, ISSN 0080-6757, E-ISSN 1467-9477, Vol. 39, no 4, p. 458-481Article in journal (Refereed) Published
Abstract [en]

Trust is a crucial asset for any society, and the quest to generate and uphold trust is as crucial as ever. Several contemporary societal developments are proposed as being particularly challenging for upholding and restoring the levels of trust in society, including increasing ethnic diversity, rising inequality and the related geographical segregation. It has been convincingly argued that democratic institutions may generate trust by neutralizing some of these effects. This article explores how the mechanisms of trust differ in segregated, disadvantaged neighbourhoods as opposed to the surrounding general society. The empirical material consists of individual-level data from a segregated neighbourhood (Vivalla) in a medium-sized city in Sweden (Örebro), with a random sample from the population of the city (the Vivalla area excluded) as the comparison reference point, representing the general society. In the article we introduce perceived safety as an important mediator between trust in legal and government institutions and generalized trust, through which the differing mechanisms become evident. In the disadvantaged neighbourhood, we show that trust in government institutions has the function of primarily decreasing crime-related insecurity, which in its turn affects generalized trust. Thus, the relationship is indirect. In the city population, the effect instead goes directly from trust in government institutions to generalized trust. The results suggest that the potentials of different means to build and restore trust are dependent on local context.

Place, publisher, year, edition, pages
Wiley-Blackwell, 2016
Keywords
Institutional trust, generelaized trust, segregation, structual equation modeling
National Category
Political Science Sociology
Research subject
Political Science
Identifiers
urn:nbn:se:oru:diva-50540 (URN)10.1111/1467-9477.12069 (DOI)000389246100008 ()2-s2.0-84992386196 (Scopus ID)
Available from: 2016-06-02 Created: 2016-06-02 Last updated: 2017-10-23Bibliographically approved
Johansson, T. (2015). A critical appraisal of the current use of transaction cost explanations for government make-or-buy choices: towards a contingent theory and forms of tests. Public Management Review, 17(5), 661-678
Open this publication in new window or tab >>A critical appraisal of the current use of transaction cost explanations for government make-or-buy choices: towards a contingent theory and forms of tests
2015 (English)In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 17, no 5, p. 661-678Article in journal (Refereed) Published
Abstract [en]

This article aims at contributing to the extant literature on government make-or-buy choices building on transaction cost economics (TCE) by explicitly theorizing about transaction alignment and its relation to performance. It is argued that current theoretical and empirical models of government make-or-buy choices are not able to make predictions that corroborate theory. They are depended upon the assumption of perfect competition that is ill-suited for the public sector setting. Instead contingent models that take performance differences into account constitute a more valid model of TCE in this setting. In this article theoretical models and empirical approaches for such a research agenda are developed.

Keywords
contingency theory; contracting out; governance; government; outsourcing; performance; public sector; selection; service delivery; Transaction cost economics
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-30829 (URN)10.1080/14719037.2013.848922 (DOI)000350372700003 ()2-s2.0-84924633992 (Scopus ID)
Available from: 2013-09-17 Created: 2013-09-17 Last updated: 2017-12-06Bibliographically approved
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Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-3922-578X

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