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1 – 10 of 201
Open Access
Article
Publication date: 28 June 2023

Viktor Ström, Pontus Braunerhjelm and Saeid Esmaeilzadeh

By providing equal weight to buyers and sellers, the purpose of this paper is to enhance our understanding of the determinants underlying successful mergers and acquisitions…

Abstract

Purpose

By providing equal weight to buyers and sellers, the purpose of this paper is to enhance our understanding of the determinants underlying successful mergers and acquisitions (M&As) involving a specific segment of firms involved in such undertakings, i.e., knowledge-intensive innovative and entrepreneurial (KIE) firms.

Design/methodology/approach

A multiple case study, based on eight semi-structured interviews with CEOs representing acquirers and the acquired firms, investigates the focal phenomenon this study addresses.

Findings

The results suggest that knowledge-intensive, innovative and entrepreneurial firms promote entrepreneurial intentions and allow value creation of M&As through four overarching measures. These are buyer–seller fit, aligned incentives, long-term thinking and perpetual alliance.

Research limitations/implications

The outcomes of this research may have limited generalizable due to the chosen research methodology. Therefore, this study recommends future studies testing the validity of these findings.

Practical implications

The authors have clarified the drawbacks of integration when being involved in M&As with KIE firms. These drawbacks primarily revolved around not eliminating the entrepreneurs’ autonomy and their routines, but it is also partly related to letting them keep their identity (i.e. their brand) as well as retaining employees’ trust in the new owner.

Originality/value

Contrary to most papers, this study has taken an approach giving equal weight to both buyers and sellers. In doing so, this study clarified the drawbacks of integration when it involves M&As with KIE firms.

Details

Journal of Business Strategy, vol. 45 no. 2
Type: Research Article
ISSN: 0275-6668

Keywords

Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 13 February 2024

Mia von Knorring, Hanna Karlsson, Elizabeth Stenwall, Matti Johannes Nikkola and Maria Niemi

This study aims to analyse student and teaching staff views on how higher education (HE) can contribute to sustainable development, and to provide examples of how a medical…

Abstract

Purpose

This study aims to analyse student and teaching staff views on how higher education (HE) can contribute to sustainable development, and to provide examples of how a medical university has adopted the sustainable development goals (SDGs) as part of its institutional strategies and practises.

Design/methodology/approach

The study is based on participant views from a conference, which aimed to identify actions needed for HE to contribute to the SDGs. More than 500 students, teachers and academic leaders participated at workshops to discuss and reflect on the role of higher education institutions (HEIs) in sustainable development. The discussion key points were recorded on flipcharts, and the analysis builds on all written statements from the nine workshops. Based on the findings from the workshop, steering documents and activities of a medical university were identified as examples of implementation.

Findings

Two overarching interdependent themes were identified and indicated a need to rethink the role not only of HE per se but also that of HEIs at large, to meet the challenges of sustainable development. The study also provides an example of how such organizational change can be practically implemented at a medical university, through the establishment of overarching institutional strategies, funding opportunities and external collaborations.

Practical implications

The findings reflect a “bottom-up” call from students and educational staff for HEIs to step up and contribute to systems change – both through a change in pedagogies, as well as through an institution-wide approach and a shift in the role of HEIs in society.

Originality/value

The study is unique in providing an exemplar of the implementation of sustainable development in HE at a specific medical university.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 3 April 2024

Hamed Ahmadinia, Jannica Heinström, Kristina Eriksson-Backa and Shahrokh Nikou

This research paper aims to delve into the perceptions of health susceptibility among Iranian, Afghan and Tajik individuals hailing from asylum-seeking or refused asylum-seeking…

Abstract

Purpose

This research paper aims to delve into the perceptions of health susceptibility among Iranian, Afghan and Tajik individuals hailing from asylum-seeking or refused asylum-seeking backgrounds currently residing in Finland, Norway and Sweden.

Design/methodology/approach

Semi-structured interviews were conducted between May and October 2022 involving a sample size of 27 participants. An adapted framework based on the health belief model along with previous studies served as a guide for formulating interview questions.

Findings

Notably influenced by cultural background, religious beliefs, psychological states and past traumatic experiences during migration journeys – before arrival in these countries till settling down – subjects’ perception of health concerns emerged significantly shaped. Additionally impacting perspectives were social standing, occupational status, personal/family medical history, lifestyle choices and dietary preferences nurtured over time, leading to varying degrees of influence upon individuals’ interpretation about their own wellness or illness.

Practical implications

Insights garnered throughout the authors’ analysis hold paramount significance when it comes to developing targeted strategies catering culturally sensitive health-care provisions, alongside framing policies better aligned with primary care services tailored explicitly around singular demands posed by these specific communities dwelling within respective territories.

Originality/value

This investigation represents one among few pioneering initiatives assessing perceptions regarding both physical and mental well-being within minority groups under examination across Nordic nations, unveiling complexities arising through intersecting factors like individual attributes mingling intricately with socio-cultural environments, thereby forming unique viewpoints towards health-care belief systems prevalent among such population segments.

Details

International Journal of Migration, Health and Social Care, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-9894

Keywords

Content available
Book part
Publication date: 29 February 2024

Susanna Alexius and Janet Vähämäki

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Open Access

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

Abstract

Details

Obsessive Measurement Disorder or Pragmatic Bureaucracy?
Type: Book
ISBN: 978-1-80117-377-3

1 – 10 of 201