oru.sePublications
Change search
Link to record
Permanent link

Direct link
BETA
Alternative names
Publications (10 of 32) Show all publications
Berg, M. & Johansson, T. (2020). Building Institutional Trust Through Service Experiences: Private Versus Public Provision Matter. Journal of public administration research and theory, 30(2), 290-306
Open this publication in new window or tab >>Building Institutional Trust Through Service Experiences: Private Versus Public Provision Matter
2020 (English)In: Journal of public administration research and theory, ISSN 1053-1858, E-ISSN 1477-9803, Vol. 30, no 2, p. 290-306Article in journal (Refereed) Published
Abstract [en]

Welfare service experiences are known to shape citizens' trust in public institutions and their sup-port of the welfare state. But, there is poor understanding of how this relationship is shaped in systems of mixed provision, that is, welfare states that use public in-house as well as contracted private providers for publically funded services. Drawing on the notion of system trust this article provides a theoretical account of how mixed-provision welfare systems condition the relationship between service experience and trust, affecting the legitimacy of the state. Utilizing a random-ized vignette experiment with participants in a general citizen survey in Sweden, we investigate whether it matters for the formation of institutional trust if the welfare service is provided by a public or third-party private provider. The main result show that the spillover of trust from positive service experiences with the provider to trust in public institutions is higher in cases of public ser-vice provision. Thus, the possibility of using welfare services to build trust in the welfare system seems to be greater when public provision is used.

Place, publisher, year, edition, pages
Oxford University Press, 2020
National Category
Social Sciences Political Science
Research subject
Sociology; Political Science
Identifiers
urn:nbn:se:oru:diva-77172 (URN)10.1093/jopart/muz029 (DOI)2-s2.0-85084416465 (Scopus ID)
Funder
Forte, Swedish Research Council for Health, Working Life and Welfare, 2015-00360
Available from: 2019-10-10 Created: 2019-10-10 Last updated: 2020-05-22Bibliographically approved
Malmi, T., Bedford, D. S., Brühl, R., Dergård, J., Hoozée, S., Janschek, O., . . . Toldbod, T. (2020). Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions. Accounting, Organizations and Society, Article ID 101116.
Open this publication in new window or tab >>Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions
Show others...
2020 (English)In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, article id 101116Article in journal (Refereed) Epub ahead of print
Abstract [en]

This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive contracting and delegation are jointly determined, holds in different cultural regions. Drawing on prior literature, we hypothesise that the MC practices that operate as a complement to delegation vary depending on societal values and preferences, and that MC practices other than incentive contracting will complement delegation in firms in non-Anglo cultural regions. Using data collected from 584 strategic business units across three Western cultural regions (Anglo, Germanic, Nordic), our results show that the interdependence between delegation and incentive contracting is confined to Anglo firms. In the Nordic and Germanic regions, we find that strategic and action planning participation operate as a complement to delegation, while delegation is also complemented by manager selection in Nordic firms. Overall, our study demonstrates that cultural values and preferences significantly influence MC interdependence, and suggests that caution needs to be taken in making cross-cultural generalisations about the complementarity of MC practices.

Place, publisher, year, edition, pages
Elsevier Ltd, 2020
Keywords
Complementarity, Culture, Delegation, Incentives, Interdependence, Management control
National Category
Social and Economic Geography
Identifiers
urn:nbn:se:oru:diva-80883 (URN)10.1016/j.aos.2020.101116 (DOI)
Available from: 2020-03-27 Created: 2020-03-27 Last updated: 2020-03-27Bibliographically approved
Carrington, T., Johansson, T., Johed, G. & Öhman, P. (2019). The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession. Contemporary Accounting Research, 36(2), 1077-1097
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
2019 (English)In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 36, no 2, p. 1077-1097Article in journal (Refereed) Published
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, 2019
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)000475700800017 ()
Available from: 2018-08-21 Created: 2018-08-21 Last updated: 2020-01-28Bibliographically approved
Gerdin, J., Johansson, T. & Wennblom, G. (2019). The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective. Accounting, Organizations and Society, 79, 1-17, Article ID 101058.
Open this publication in new window or tab >>The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective
2019 (English)In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 79, p. 1-17, article id 101058Article in journal (Refereed) Published
Abstract [en]

Integrating recent theorizing on complementarity and situational strength with management control system (MCS) theory, we investigate how, why and under what circumstances companies may beneficially combine results control and two value-based controls (the use of belief systems and employee socialization practices) to handle the goal alignment problem that typically arises when managing company-level profitability. Drawing upon a survey of MCS practices in 103 strategic business units within the largest companies in Sweden, we find that the use of socialization practices reinforces the marginal return of results control, and vice versa. We also find that higher levels of environmental unpredictability both strengthen this synergetic effect, and reveal a similar complementarity effect of the simultaneous use of results control and the belief system. Our study thus contributes to the MCS literature by showing that; (i) results control may beneficially interact with two important, yet largely unexplored value-based controls, (ii) situational strength theory is highly useful for analytically disentangling the (dis)abilities of these controls in terms of them conveying clarity, consequentiality, consistency and constraint, respectively, and; (iii) the extent to which these controls convey non-overlapping, yet complementary abilities to address the goal alignment problem (required to produce synergetic effects on company-level profitability) is dependent on environmental context.

Place, publisher, year, edition, pages
Elsevier, 2019
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-78014 (URN)10.1016/j.aos.2019.101058 (DOI)000501616700004 ()2-s2.0-85071494344 (Scopus ID)
Funder
The Jan Wallander and Tom Hedelius Foundation, P2015-0031:1
Note

Funding Agency:

Örebro University

Available from: 2019-11-22 Created: 2019-11-22 Last updated: 2020-01-28Bibliographically approved
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
Elsevier, 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)000448608400003 ()2-s2.0-85044001724 (Scopus ID)
Available from: 2018-03-19 Created: 2018-03-19 Last updated: 2020-01-28Bibliographically 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: 2020-01-28Bibliographically 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: 2020-01-28Bibliographically 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)000482310400004 ()
Available from: 2017-06-30 Created: 2017-06-30 Last updated: 2020-01-28Bibliographically 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: 2020-01-28Bibliographically 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: 2020-01-28Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-3922-578X

Search in DiVA

Show all publications