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  • 1.
    Abrahamsson, Gun
    et al.
    Örebro University, Örebro University School of Business.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Ekonomiska ansvarsenheter2013In: Perspektiv på ekonomistyrning / [ed] Erik Jannesson, Matti Skoog, Stockholm: Liber, 2013, 1, p. 14-35Chapter in book (Other academic)
  • 2.
    Berg, Monika
    et al.
    Örebro University, School of Humanities, Education and Social Sciences.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Building Institutional Trust Through Service Experiences: Private Versus Public Provision Matter2019In: Journal of public administration research and theory, ISSN 1053-1858, E-ISSN 1477-9803Article in journal (Refereed)
    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.

  • 3.
    Berg, Monika
    et al.
    Örebro University, School of Humanities, Education and Social Sciences.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Trust and safety in the segregated city: contextualizing the relationship between institutional trust, crime-related insecurity and generalized trust2016In: Scandinavian Political Studies, ISSN 0080-6757, E-ISSN 1467-9477, Vol. 39, no 4, p. 458-481Article in journal (Refereed)
    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.

  • 4.
    Carrington, Thomas
    et al.
    Uppsala university, Uppsala, Sweden.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Johed, Gustav
    Stockholms University, Stockholm, Sweden.
    Öhman, Peter
    Mid Sweden University, Östersund, Sweden.
    An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession2013In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 25, no 2, p. 1-20Article in journal (Refereed)
    Abstract [en]

    Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism-commercialism tension: these are the respective emphases on independence enforcement and client commitment.

  • 5.
    Carrington, Thomas
    et al.
    Företagsekonomiska institutionen, Uppsala universitet, Uppsala, Sweden.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Johed, Gustav
    Stockholm Business School, Stockholm, Sweden.
    Öhman, Peter
    Mid Sweden University, Sundsvall, Sweden.
    Exploring Compliance and Convergence of Auditor Commitments to Professional Values: A Contextual Analysis2015Conference paper (Refereed)
    Abstract [en]

    By emphasising the work context of auditing in terms of clients served, and by disentangling conformity into compliance and convergence this article extends the institutional analysis of conformity and variation in value commitments in the auditing profession. We find that type of client is a factor that results in differences in compliance and convergence to professional value commitments in the complete sample of 1,646 Swedish Big 4 and non-Big 4 auditors. By analysing not only compliance to value commitments, but also how closely sub-groups within the profession resemble each other (i.e., convergence), we contribute by showing that the type of client served is both a source of conformity and destabilizing factor within the auditing profession, and that Big 4 firms are less homogenous than typically portrayed in previous research.

  • 6.
    Carrington, Thomas
    et al.
    Stockholm Business School, Stockholm University, Stockholm, Sweden .
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Johed, Gustav
    Stockholm School of Economics, Stockholm, Sweden .
    Öhman, Peter
    Centre for Research on Economic Relations, Mid Sweden University, Sundsvall, Sweden .
    The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession2019In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 36, no 2, p. 1077-1097Article in journal (Refereed)
    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.

  • 7. Donatella, Pierre
    et al.
    Johansson, TobiasÖrebro University, Department of Business, Economics, Statistics and Informatics.
    Ekonomi i fokus: om sämre tider, ekonomistyrning och avgiftshöjningar2007Collection (editor) (Other academic)
  • 8.
    Ericsson [Kask], Johan
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Johansson, Tobias
    Örebro University, Swedish Business School at Örebro University.
    From flirting with Darwin to implementing an evolutionary ontology: towards an evolutionary theory of multichannels2009In: Marketing and entrepreneurship / [ed] A. Kocak, T. Abimbola, A. Özer, L. Watkins-Mathys, Ankara: Siyasal Yayın Dağıtım , 2009, p. 1053-1063Conference paper (Refereed)
    Abstract [en]

    Over the past 111 years since Thorstein Veblen (1898) introduced his proposal for evolutionary theories in social science influences from evolutionary theory have been used in marketing from time to time. In a couple of very recent articles in marketing there has been a more explicit use of Darwinian ideas. In this paper, however, reasoning is taken one next step further by introducing not only a theory or a perspective that draws inspiration from evolutionary ideas but actually is evolutionary on the ontological level in the original Darwinian sense that it builds on the three basic evolutionary elements of retention, variation and selection. Thus, the aim of this paper is to show the importance of going from merely flirting with Darwinian ideas by using biology analogies and metaphors to developing a truly evolutionary meta-theory in order to more firmly integrate and create structure in the rather fussy bundle of ideas that in different parts contributes to an evolutionary model of explanation. In this paper we use the evolving relationships in multichannel settings as one illustration to start such a debate.

  • 9.
    Gerdin, Jonas
    et al.
    Örebro University, Örebro University School of Business.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Wennblom, Gabriella
    Örebro University, Örebro University School of Business.
    The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective2019In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 79, p. 1-17, article id 101058Article in journal (Refereed)
    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.

  • 10.
    Greve, Jan
    et al.
    Örebro University, Örebro University School of Business.
    Ax, Christian
    University of Gothenburg, Gothenburg, Sweden.
    Bedford, David S.
    University of Technology Sydney, Sydney NSW, Australia.
    Bednarek, Piotr
    Wrocław University of Economics, Wroclaw, Poland.
    Brühl, Rolf
    ESCP Europe, Berlin, Germany.
    Dergård, Johan
    Lund University, Lund, Sweden.
    Ditillo, Angelo
    Università Bocconi, Milan MI, Italy.
    Dossi, Andrea
    Università Bocconi, Milan MI, Italy.
    Gosselin, Maurice
    Université Laval, Quebec City PQ, Canada.
    Hoozée, Sophie
    Ghent University, Ghent, Belgium.
    Israelsen, Poul
    Aalborg University, Aalborg, Denmark.
    Janschek, Otto
    University of Economics and Business, Vienna, Austria.
    Johanson, Daniel
    Norwegian School of Economics, Bergen, Norway.
    Johansson, Tobias
    Örebro University, Örebro University School of Business. Karlstad University, Karlstad, Sweden.
    Madsen, Dag Øivind
    University College of Southeast Norway, Notodden, Norway.
    Malmi, Teemu
    Aalto University, Espoo, Finland.
    Rohde, Carsten
    Copenhagen Business School, Copenhagen, Denmark.
    Sandelin, Mikko
    Aalto University, Espoo, Finland.
    Strömsten, Torkel
    Stockholm School of Economics, Stockholm, Sweden.
    Toldbod, Thomas
    Aalborg University, Aalborg, Denmark.
    Willert, Jeanette
    Copenhagen Business School, Copenhagen, Denmark.
    The impact of society on management control systems2017In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 33, no 4, p. 253-266Article in journal (Refereed)
    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.

  • 11.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    A critical appraisal of the current use of transaction cost explanations for government make-or-buy choices: towards a contingent theory and forms of tests2015In: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 17, no 5, p. 661-678Article in journal (Refereed)
    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.

  • 12.
    Johansson, Tobias
    Örebro University, Department of Business, Economics, Statistics and Informatics.
    Ekonomicheferna om ekonomin2007In: Ekonomi i fokus: om sämre tider, ekonomistyrning och avgiftshöjningar / [ed] Pierre Donatella, Tobias Johansson, Göteborg: Kommunforskning i Västsverige (KFi) , 2007, p. 13-18Chapter in book (Other academic)
  • 13.
    Johansson, Tobias
    Örebro University, Swedish Business School at Örebro University.
    Ekonomicheferna om ekonomin 20082008In: Kapacitet att möta förändrade förutsättningar?: På väg in i krisen / [ed] Björn Brorström, Pierre Donatella, Göteborg: Kommunforskning i Västsverige , 2008, p. 13-18Chapter in book (Other (popular science, discussion, etc.))
  • 14.
    Johansson, Tobias
    Örebro University, Swedish Business School at Örebro University.
    Ekonomistyrning av externa leverantörer 20082008In: Kapacitet att möta förändrade förutsättningar?: På väg in i krisen / [ed] Björn Brorström, Pierre Donatella, Göteborg: Kommunforskning i Västsverige , 2008, p. 64-69Chapter in book (Other (popular science, discussion, etc.))
  • 15.
    Johansson, Tobias
    Örebro University, Swedish Business School at Örebro University.
    Kommunernas styrning av externa leverantörer2009In: Kommunal ekonomi, ISSN 0282-0099, no 3, p. 30-31Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Effekter av att kommuner och landsting överlåter verksamhet till externa leverantörer är ett väl beforskat område. Men hur styrningen av externa leverantörer är utformad och hur väl den fungerar vet vi däremot inte mycket om, enligt Tobias Johansson, forskare från Örebro universitet. För att fylla denna kunskapslucka har ett forskningsprojekt initierats.

  • 16.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    "Mjuk verksamhet styrs bäst med färre upphandlingar"2014In: Dagens Nyheter: DN Debatt 21/7 2014, ISSN 1101-2447, p. 6-6Article in journal (Other (popular science, discussion, etc.))
    Abstract [sv]

    Offentlig kontroll. Lagen om offentlig upphandling begränsar styrningen av privata leverantörer. Kommuner och landsting bör därför fundera noga över hur privata utförare ska hanteras. Ibland bör man också avstå från att upphandla, särskilt när det gäller mjuk verksamhet, skriver forskarna Tobias Johansson och Sven Siverbo.

  • 17.
    Johansson, Tobias
    Örebro University, Swedish Business School at Örebro University.
    Municipal contracting out: Governance choices, misalignment and performance in Swedish local government2008In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 24, no 3, p. 243-264Article in journal (Refereed)
    Abstract [en]

    In this paper we apply a Transaction Cost Theory framework to analyse the use and effects of contracting out in Swedish local government. During the last decade Swedish local authorities, like in many other countries, have, to a larger extent, started to contract external subcontractors to fulfil their responsibilities towards its citizens. It is not only in the traditional subcontracting sectors such as housing, infrastructure, and technical services that this trend is evident, but also in policy areas like education, social care, and elderly care. In fact, very little is known about the overall effects of, and the mechanisms underlying, governance choices. The overall results corroborate transaction cost reasoning. Supplier competition and specificity have anticipated effects on municipal de-integration. Too little, but not too much, use of contracting out, in relation to theoretical predictions, worsens performance. The latter aspect is not fully in accordance with TCE-propositions.

  • 18.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Testing for control system interdependence with structural equation modeling: conceptual developments and evidence on the levers of control framework2018In: Journal of Accounting Literature, ISSN 0737-4607, Vol. 41, p. 47-62Article in journal (Refereed)
    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.

  • 19.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business.
    Kask, Johan
    Örebro University, Örebro University School of Business.
    Configurations of business strategy and marketing channels fore-commerce and traditional retail formats: A Qualitative ComparisonAnalysis (QCA) in sporting goods retailing2017In: Journal of Retailing and Consumer Services, ISSN 0969-6989, E-ISSN 1873-1384, Vol. 34, no 1, p. 326-333Article in journal (Refereed)
    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.

  • 20.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business.
    Kask, Johan
    Örebro University, Örebro University School of Business.
    On the promise and premises of a Darwinian theory in research on business relationships2013In: Industrial Marketing Management, ISSN 0019-8501, E-ISSN 1873-2062, Vol. 42, no 3, p. 306-315Article in journal (Refereed)
    Abstract [en]

    The use of ‘Darwinism’ and generalizations of Darwin's idea outside the domain of its traditional biological application are advancing. In the field of industrial marketing, this has appeared mostly in the form of an interest in using biological analogies or isolated parts of a fuller Darwinian theory when theorizing about business relationships. In this article, we combine the general advancements of Darwinism in social science with the recent Darwinian-inspired theorizing on business relationships. The article reviews business relationship studies within marketing that explicitly uses Darwinism and results in the identification of six gaps and directions for future research. The most significant implication of the review is that investigations into the evolution of business relationships should account not only for the mechanism of selection but also for the mechanisms of variation and retention, in order to take proper account of the Darwinian explanatory paradigm. By suggesting ‘generalized Darwinism’ as an overriding framework, we argue that it is time to go from merely flirting with some Darwinian ideas to explicitly exploring the promise of using the Darwinianexplanans in research on business relationships. We put forward suggestions on how central Darwinian mechanisms could be warranted and conceptualized in a theory explaining the evolution of business relationships.

  • 21.
    Johansson, Tobias
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Siverbo, Sven
    School of Business, Economics and Law, University of Gothenburg, Sweden.
    Explaining the utilization of relative performance evaluation in local government: a multi-theoretical study using data from Sweden2009In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 25, no 2, p. 197-224Article in journal (Refereed)
    Abstract [en]

    One of the more lasting imprints that New Public Management (NPM) has made in the public sector is an increase in the popularity of performance measurement. In Sweden, performance measurement has gained popularity in the public sector, not least at the local government level with the use of relative performance evaluation (RPE). Because utilization of RPE is a decentralized and optional mode of governance, a somewhat heterogeneous practice has evolved. The aim of this paper is to examine the causes of this differentiated practice. We jointly examine economic, political and institutional/cultural explanations in order to account for the utilization of RPE. The empirical material consists of archival data and a questionnaire sent to all Swedish municipalities in late 2005. We show that RPE adoption and use partly has different antecedents and that the institutional/cultural perspective appears to have greater explanatory power than economic and political, not least as a consequence of the potential to explain decoupling and the importance of change facilitating capabilities. The investigation contributes specifically to the literature on the utilization of RPE in local governments and more generally to the literature on why and to what extent management accounting practices are utilized.

  • 22.
    Johansson, Tobias
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Siverbo, Sven
    Governing cooperation hazards of outsourced municipal low contractibility transactions: an exploratory configuration approach2011In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 22, no 4, p. 292-312Article in journal (Refereed)
    Abstract [en]

    Increasingly, public sector organizations (PSOs) outsource the delivering of important welfare services. This gives rise to important questions of how PSOs can control their suppliers. The purpose of this paper is to show how PSOs manage cooperation hazards of low contractibility transactions, i.e., activities expected to be difficult to govern. The paper applies a taxonomic configuration approach which means we apply a holistic view on the governance of suppliers and search for internally congruent governance packages that also are adapted to the context of the transactions. We find indications of the importance of internal congruence in governance packages in order to effectively deal with cooperation hazards. We also notice that the intensity in and types of controls in inter-organizational relationships are affected by the amount of cooperation hazards. A conflict between a relational and a bureaucracy-based governance package in one of the configurations is argued to be the main driver behind lower expectations about positive behaviour from suppliers.

  • 23.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business.
    Siverbo, Sven
    Division of Business Administration, University West, Trollhättan, Sweden.
    Supplier Competition and Supplier Control In Public Sector Outsourcing: Complements, Substitutes or Neither?2016Conference paper (Refereed)
  • 24.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business.
    Siverbo, Sven
    Karlstad Business School, Karlstad University, Karlstad, Sweden.
    The appropriateness of tight budget control in public sector organizations facing budget turbulence2014In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 25, no 4, p. 271-283Article in journal (Refereed)
    Abstract [en]

    In the public sector, budget deviations are an important performance dimension. Because of political and institutional pressures, it is crucial that public sector organizations neither overspend, nor underspend. Budget deviations actualize the issue of tight budget control. In this article we hypothesize that when public sector organizations face budget turbulence, the implementation of tight budget control is a functional response that increases the likelihood of meeting budget targets. Our study, combining survey and archival data from 196 Swedish municipalities, confirms our hypothesis. If budget turbulence is substantial, public sector organizations benefit from tight budget control as they seek to control budget deviations, but if turbulence is only marginal, they can conduct activities in the same manner as last year and additional direction from tight controls has no effect on budget deviations. A more general contribution of the paper is the evaluation of the effect of environment and tight budgetary control fit on budgetary performance.

  • 25.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business.
    Siverbo, Sven
    Department of Economics and IT, University West, Trollhättan, Sweden.
    The relationship between supplier control and competition in public sector outsourcing2018In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 34, no 3, p. 268-287Article in journal (Refereed)
    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.

  • 26.
    Johansson, Tobias
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Siverbo, Sven
    School of Business, Economics and Law, University of Gothenburg, Sweden.
    Why is research on management accounting change not explicitly evolutionary?: Taking the next step in the conceptualisation of management accounting change2009In: Management Accounting Research, ISSN 1044-5005, E-ISSN 1096-1224, Vol. 20, no 2, p. 146-162Article in journal (Refereed)
    Abstract [en]

    In this article we discuss the evolutionary foundation of the OIE-guided management accounting change research building on the framework of [Scapens R.W. 1994. Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5, 301–321.] and [Burns, J. and Scapens, R.W., 2000. Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11, 3–25.]. We argue that research on management accounting change should be based on evolutionary theory, but that the full potential of evolutionary theory has not yet been described or used in management accounting research. The conceptualisation and understanding of management accounting change can be improved and expanded if the evolutionary approach is developed beyond the general belief that it describes only small and gradual, often slow, changes. In this article we show that an evolutionary perspective on management accounting change implies that management accounting’s development is explained as the interaction between the evolutionary sub processes of retention (inheritance), variation and selection. Thus, both continuity and change are seen as evolutionary outcomes. These processes follow the cumulative causality that Charles Darwin proposed and Thorstein Veblen applied to the social sciences. Such a comprehensive theory, here labelled Universal Darwinism, must, however, be given substance with supporting details.

  • 27.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business.
    Siverbo, Sven
    Business Administration, University West, Trollhättan, Sweden.
    Camén, Carolina
    Karlstad Business School, Karlstad University, Karlstad, Sweden.
    Managing cooperation, coordination, and legitimacy: control of contracted public services2016In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 29, no 6, p. 1012-1037Article in journal (Refereed)
    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.

  • 28.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business.
    Siverbo, Sven
    Karlstads Universitet, Karlstad, Sweden.
    Camén, Carolina
    Karlstads Universitet, Karlstad, Sweden.
    Offentliga organisationers styrning av privata utförare2014Book (Other academic)
  • 29.
    Johansson, Tobias
    et al.
    Örebro University, Örebro University School of Business. Karlstad Business School, Karlstad University, Karlstad, Sweden.
    Wennblom, Gabriella
    Örebro University, Örebro University School of Business.
    In female supervisors male subordinates trust!?: An experiment on supervisor and subordinate gender and the perceptions of tight control2017In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 28, no 3, p. 321-345Article in journal (Refereed)
    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.

  • 30.
    Kask, Johan
    et al.
    Örebro University, Örebro University School of Business.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Configurations of Strategy and Marketing Channels: A Qualitative Comparison Analysis (QCA) in Sporting Goods Retailing2014Conference paper (Refereed)
  • 31.
    Öhman, Peter
    et al.
    Avdelningen för ekonomivetenskap och juridik, Mittuniversitetet, Östersund, Sweden.
    Carrington, Thomas
    Uppsala universitet, Uppsala, Sweden.
    Johansson, Tobias
    Örebro University, Örebro University School of Business.
    Johed, Gustav
    Stockholms universitet, Stockholm, Sweden.
    Professionalism och kommersialism bland revisorer2014Report (Other (popular science, discussion, etc.))
1 - 31 of 31
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