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Article
Publication date: 17 July 2020

Rocio Arteaga and Timur Uman

This study explores the family governance structures that family firms employ to manage family business tensions.

Abstract

Purpose

This study explores the family governance structures that family firms employ to manage family business tensions.

Design/methodology/approach

Building on socioemotional wealth perspective and adopting a narrative methodological approach, the study analyses nine unique narratives of representatives of three Swedish family firms.

Findings

The study illustrates how the hybrid arena created between formal and informal family meetings is used as a governance structure for mitigating tensions by reinforcing family relational ties.

Research limitations/implications

Based on the findings, this study suggests how reliance on hybrid arena informs the field of family business management and governance and suggests future research directions.

Practical implications

The findings of this study provide opportunities for family business practitioners, including owners, family members, family firm advisers and other stakeholders, to effectively manage family business tensions and foster socioemotional wealth.

Originality/value

In family firms, tensions can arise due to a desire for the preservation of socioemotional wealth. The authors show that these tensions may be managed by using informal and formal family meetings that create a hybrid arena where family members separate family and business issues and emotional and rational reactions, thereby avoiding negative emotions and creating a culture of harmony within the family.

Details

Baltic Journal of Management, vol. 15 no. 5
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 25 September 2018

Timurs Umans, Martin Kockum, Elin Nilsson and Sofie Lindberg

The purpose of this paper is to explore how bankers perceive digitalisation relating to their subjective well-being. The paper seeks to further explore how this relation…

2261

Abstract

Purpose

The purpose of this paper is to explore how bankers perceive digitalisation relating to their subjective well-being. The paper seeks to further explore how this relation is contingent on the aspect of structural organisation represented by the concept of individualist/collectivist organisational culture.

Design/methodology/approach

The study is based on the survey distributed to employees of 18 bank offices in the south of Sweden, which 161 employees answered. The analysis of the data was performed by descriptive statistics, principle component analysis, Pearson correlations, multiple linear and moderating multiple linear regression analyses.

Findings

The study indicates that bankers’ experience digitalisation as a four-faceted construct: a tool for information management, and work optimisation, customer relation management and as a change agent. The study suggests that the use of digital tools for work optimisation has a positive relation to the work- related dimensions of subjective well-being as well as a spillover effect on the life balance and life satisfaction dimensions. It also indicates that the information management dimension has a positive relation to the life satisfaction aspect of subjective well-being. Finally, the study found that increasing the degree of collectivist organisation culture has a positive moderating effect on the relation between the use of digital tools for work optimisation and life balance and subjective well-being, respectively.

Originality/value

The study reveals a new way of operationalising digitalisation in banks and is the first study of its type to explore the relationship between digitalisation different facets and banker subjective well-being.

Details

International Journal of Workplace Health Management, vol. 11 no. 6
Type: Research Article
ISSN: 1753-8351

Keywords

Open Access
Article
Publication date: 22 June 2021

Joshua Maine, Emilia Florin Samuelsson and Timur Uman

Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish…

3244

Abstract

Purpose

Drawing on paradox theory, this study explores how ambidextrous sustainability relates to organisational performance in hybrid organisations represented by Swedish municipal housing corporations, and how this relationship is contingent on the organisational structure of these organisations.

Design/methodology/approach

The study relies on the data collected from Swedish municipal housing corporations. These data sources consist of a survey sent to the management team members in Swedish municipal housing corporations, financial and non-financial archival data on these corporations, interviews with the management team and board members, and observations of meetings involving the management team and board of directors at a Swedish municipal housing corporation. Quantitative data of the study were analysed using descriptive statistics, correlation analysis and linear multiple regression analysis. Qualitative data were analysed employing deductive thematic analysis and were used to illustrate and discuss the results of the quantitative analysis.

Findings

The quantitative findings show that ambidextrous sustainability, i.e. the alignment between an explorative orientation and an exploitative orientation towards sustainability, has a weakly positive relationship with financial performance and a positive relationship with social performance in hybrid organisations represented by Swedish municipal housing corporations. The study further shows that a high level of the structural element “connectedness” weakened the relationship between the ambidextrous sustainability and financial performance of the organisation in the study. In contrast, a lower level of connectedness reinforced and strengthened this relationship. Our qualitative material illustrates how the quantitative findings could be explained by the interaction between the board of directors and the management team of these hybrid organisations.

Originality/value

The study shows how ambidextrous sustainability, employed for conceptualisation of the sustainability strategy in hybrid organisations, represented by Swedish municipal housing corporations, can impact on facets of performance (i.e. financial, social and environmental) differently. The study further highlights the importance of organisational structures in these relationships in a hybrid context.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 February 2018

Pernilla Broberg, Timurs Umans, Peter Skog and Emily Theodorsson

The purpose of this paper is to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous…

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Abstract

Purpose

The purpose of this paper is to explain how auditors’ professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors.

Design/methodology/approach

The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis.

Findings

The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-à-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of “organizational professionalism.” The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm’s process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization.

Originality/value

The paper provides insight into how auditors’ identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 26 February 2020

Yilia Ponomareva, Timur Uman, Pernilla Broberg, Emmy Vinberg and Karoline Karlsson

The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of…

Abstract

Purpose

The purpose of this study is to explore how the commercialization of audit firms relates to the subjective well-being (SWB) of auditors. Drawing on the conservation of resources and social identity theories, the authors argue that the commercialization of audit firms enhances auditors’ subjective well-being in its overall happiness and job-related dimensions through two theoretical mechanisms. First, it constitutes a valuable resource for an auditor, and second, it reinforces the auditor’s identification with a firm. The authors subsequently contend that this relation is contingent on whether auditors are used in Big four or non-Big four audit firms.

Design/methodology/approach

The authors test our hypotheses-based data obtained from a survey of 166 Swedish auditors. The data are explored by means of descriptive statistics, correlation matrixes and linear moderating multiple regression analyzes.

Findings

The authors show that commercial orientation can have a positive effect on auditors’ SWB. The authors also find that the positive relationship between commercialization and SWB is stronger for auditors employed by one of the Big four firms.

Originality/value

The results contribute to the ongoing debate about the normalization of commercialization within the audit profession by theorizing on and providing empirical support for the positive consequences of commercialization.

Details

Meditari Accountancy Research, vol. 28 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 2 February 2022

Timur Uman, Daniela Argento, Giorgia Mattei and Giuseppe Grossi

This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey…

Abstract

Purpose

This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through visual communication practices?

Design/methodology/approach

Using the theoretical framework of actorhood theory and inspired by the visual accounting methodology, this study explores the ECA actorhood journey through the visual analysis of front pages of its official journal (ECA Journal) from its inception in 2009 up to 2019. The visual analysis is conducted through content analysis and a two-step cluster analysis.

Findings

By showing how combinations of different visual artefacts have evolved over time, this study highlights the ways transnational public audit institutions, such as the ECA, construct their actorhood and position themselves on the public stage. It further reveals the underlying legitimacy mechanisms through which organisations such as the ECA position themselves in the public eye.

Originality/value

This study sheds light on the depiction of individuals and their contexts in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 16 May 2008

Timurs Umans

The purpose of this paper is to explore the “black box” of top management team (TMT) processes such as communication and power distribution, examining the example of…

1988

Abstract

Purpose

The purpose of this paper is to explore the “black box” of top management team (TMT) processes such as communication and power distribution, examining the example of ethnically diverse TMTs in Latvia.

Design/methodology/approach

The study relies on case studies of two multinational companies operating in Latvia.

Findings

The findings suggest that ethnic diversity in TMTs leads to more informal and open communication in the teams, but has no clear influence on power distribution in the teams. The results highlight the importance of studying variables that could moderate the effects of ethnic diversity on communication and power distribution; throughout the study, these variables were identified as, but not limited to, environment and shared goals.

Originality/value

This paper uses case studies to explore the black box of team processes, and proposes an alternative operationalization of cultural diversity, measured as ethnic diversity. It also advocates an alternative conceptualization of TMTs expressed in terms of decision‐making power. The paper's major contribution is its opening up and exploration of team processes, usually avoided by researchers because of their assumed complexity. Moreover, the study contributes to TMT studies by presenting the Latvian environment as a unique research locus where ethnic identities are rich and various.

Details

Baltic Journal of Management, vol. 3 no. 2
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 4 January 2013

Sven‐Olof Yrjö Collin, Elin Smith, Timurs Umans, Pernilla Broberg and Torbjörn Tagesson

The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.

1183

Abstract

Purpose

The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.

Design/methodology/approach

The paper is based on the data collected from annual reports of the year 2004, from all 239 Swedish corporations listed on the Stockholm Stock Exchange, on which a quantitative analysis was performed.

Findings

The findings suggest that internationalisation of corporate governance does not have a straightforward influence on firm performance, which can be due to: the fact that mechanisms with governance functions have several functions, of which governance is but one; and the fact that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.

Originality/value

The paper is the first to investigate the corporate governance mechanisms' internationalisation issue.

Details

Baltic Journal of Management, vol. 8 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

Book part
Publication date: 14 October 2015

Lena Zander, Christina L. Butler, Audra I. Mockaitis, Kendall Herbert, Jakob Lauring, Kristiina Mäkelä, Minna Paunova, Timurs Umans and Peter Zettinig

We propose team-based organizing as an alternative to more traditional forms of hierarchy-based organizing in global firms.

Abstract

Purpose

We propose team-based organizing as an alternative to more traditional forms of hierarchy-based organizing in global firms.

Methodology/approach

Advancements in the study of global teams, leadership, process, and outcomes were organized into four themes: (1) openness toward linguistic and value diversity as enhancing team creativity and performance, (2) knowledge sharing in team-based organizations, (3) the significance of social capital for global team leader role success, and (4) shared leadership, satisfaction, and performance links in global virtual teams.

Findings

We identify questions at three levels for bringing research on team-based organizing in global organizations forward. At the within-team individual level, we discuss the criticality of process and leadership in teams. At the between-teams group level, we draw attention to that global teams also need to focus on relationships and interactions with other teams within the same global firm, for example, when sharing knowledge. With respect to the across-teams organizational level, we highlight how bringing people together in global teams from different organizational units and cultures creates the potential for experiential individual and team-based learning, while making the firm more flexible and adaptable.

Theoretical implications

The potential of the relatively underexplored idea of global team-based firms as an alternative to hierarchy open up questions for empirical research, and further theorizing about the global firm.

Practical implications

Practitioners can learn about organizational, team, and individual challenges and benefits of global team-based organizing.

Originality/value

A century-old dominant organizational form is challenged when moving away from hierarchy- and hybrid-based forms of organizing toward team-based global organizing of work.

Details

The Future Of Global Organizing
Type: Book
ISBN: 978-1-78560-422-5

Keywords

Content available
Article
Publication date: 16 May 2008

Ruth Alas

828

Abstract

Details

Baltic Journal of Management, vol. 3 no. 2
Type: Research Article
ISSN: 1746-5265

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