Publikationer från Högskolan i Jönköping
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Media Portrayals of Auditors’ Role in Financial Crimes : A Cross-Cultural Analysis
No full textBackground: Auditors are expected to ensure financial transparency and prevent misconduct, however institutional pressures and cultural values often shape their role. While international audit standards seek to harmonize practices, national regulations and public expectations differ. This study highlights how media portrayals of auditors during financial scandals vary across three countries, revealing how cultural and institutional factors influence media portrayals and contribute to differing expectations of the audit profession. Purpose: The purpose of this study is to explore how media portrays the role of auditors in financial crime cases in Sweden, the U.S., and the U.K. Using established theoretical perspectives, it explores how cultural and institutional factors contribute to similarities and differences in these portrayals. Method: The study follows a qualitative multiple-case study design, with a comparative approach. Secondary data were collected through systematic and manual searches of news articles. A thematic analysis combining deductive and inductive coding was applied, resulting in three aggregate dimensions guiding the analysis. Conclusion: The study reveals how the auditor’s role is portrayed as reactive, with media questioning the auditors’ actions or inactions in all three countries. However, cross-country differences emerged due to cultural and institutional factors. The differences highlight how media portrayals reflect broader societal expectations of the audit profession
When the House Shakes, We Build : A Single-case Study of How Managers Adapt Management Control Systems in a Poly-crisis
No full textBackground: Management Control Systems have traditionally been used to ensure organizational stability and alignment during isolated disruptions. However, contemporary organizations increasingly operate in environments characterized by multiple, overlapping, and reinforcing crises, so-called poly-crises, which challenge traditional control assumptions and demand more adaptive and integrated approaches. Purpose: This study aims to explore how MCS interact and evolve as a package during a poly-crisis, and how managerial cognition influences the interpretation and use of these systems under uncertain and complex conditions. Method: A qualitative single-case study was conducted at Beijer Byggmaterial AB, a leading firm in the Swedish construction retail industry. Empirical data was collected through semi-structured interviews with managers across organizational levels and complemented by secondary data from industry reports. The analysis was conducted through an abductive approach, guided by Malmi and Brown’s (2008) framework of MCS as a package, Institutional theory, Contingency theory, and the concept of Managerial cognition. Conclusion: The study finds that MCS operate as a dynamic, integrated and adaptive package during poly-crises, shaped by external institutional pressures and managerial cognition. Managers’ interpretations shape control activation and interaction. Cultural elements like trust, decentralization, and leadership support adaptability and resilience
Pupils’ reasoning about quality in presented arithmetic solutions
No full textI skolans matematikundervisning betonas vikten av att elever inte enbart kan hitta rätt svar, utan också kan redovisa sina beräkningar på ett tydligt och begripligt sätt. Vad som är rätt är enkelt att bedöma, det är svårare att avgöra vad som är en bra skriftligt redovisad beräkning. Det finns dessutom relativt lite forskning om hur yngre elever förstår och värderar olika typer av redovisade beräkningar. Syftet med denna studie är att undersöka hur elever i årskurs 3 resonerar om kvalitet i skriftligt redovisade aritmetiska beräkningar. Studien bygger på nio semistrukturerade gruppintervjuer med totalt 45 medverkande, där eleverna fått ta ställning till fem olika elevers redovisade beräkningar av en aritmetisk uppgift. Analysen gjordes sedan med inspiration av tematisk analys. Tre huvudsakliga teman kunde identifieras i elevsvaren: (1) kommunikativ tydlighet, (2) struktur och (3) mental ansträngning och igenkänning. Dessa grundas i elevernas upplevelse av hur lätt en redovisad beräkning är att följa (1), förstå (2) och själv använda (3). Samtidigt visar resultatet att det finns olika uppfattningar om vad som är en bra redovisad beräkning. Flera elever uttrycker även en medvetenhet om redovisningens kommunikativa syfte. Studien visar att det är viktigt att samtala med elever om vad som är kvalitet i relation till redovisade beräkningar, och att dessa samtal kan integreras i undervisningen redan i de tidiga skolåren.Mathematics education emphasize the importance of students not only finding the correct answer but also being able to present their solutions in a clear and understandable way. What is correct is easy to assess, it is more difficult to determine what is a well-presented solution. There is also relatively little research on how younger students understand and value different types of presented solutions. The purpose of this study is to investigate how pupils in grade 3 reason about quality in presented arithmetic solutions.The study is based on nine semi-structured group interviews with a total of 45 participants, where the pupils were asked to comment on five different pupils’ presented solutions of an arithmetic task. The analysis was then carried out with inspiration from thematic analysis.Three main themes could be identified in the students' responses: (1) communicative clarity, (2) structure and (3) mental effort and recognition. These are based on the students' experience of how easy a reported calculation is to follow (1), understand (2) and use themselves (3). At the same time, the results show that there are different perceptions of what constitutes a well-presented solution. Several students also express an awareness of the communicative purpose of the report. The study shows that it is important to talk to students about what constitutes quality in relation to reported calculations, and that these conversations can be integrated into teaching already in the early school years
How Does Involvement in the Global Production Network Impact Valuation of Swedish Firms?
No full textRisk and return are directly related. Modern portfolio theory states that investors holding stocks with greater exposure to systematic risk must be compensated with higher expected return and conversely, investors holding stocks with lower exposure to systematic risk must earn lower expected return. Traditional asset pricing models build on this relationship, assuming that the market, firm size and firm value are the only characteristics of systematic risk, explaining stock return. However, previous research indicates the opposite, that there are other additional risk factors explaining stock return, two of which are the production network and firm geographical spread. This suggests that the global production network (GPN) might have characterics of systematic risk, explaining stock return. Therefore, the aim of this study is to investigate whether the GPN has asset pricing implications, focusing on two risk dimensions: output link concentration and geographical dispersion. Following similar previous studies, a two-step Fama-McBeth regression approach is employed. The results show that concentration is a determinant of stock return, where investors accept lower returns for holding stocks with geographically concentrated output links in the GPN, although geographical dispersion shows no significant effect. These findings imply that while GPN structure can provide valuable insights about firm valuation, only certain aspects are embodied in the Swedish stock market. The research helps bridge asset pricing and GPN theory by identifying how firm interconnections in GPNs affect risk and return dynamics of traditional asset pricing models
The Impact of Liquidity on Stock Price Fluctuations in Sweden's Small-, Mid-, and Large-cap Stocks Surrounding Interim Reports
No full textThis study investigates the impact of liquidity on stock price reactions surrounding interim earnings announcements for small-, mid-, and large-cap stocks listed on Nasdaq Stockholm. Building on the Efficient Market Hypothesis and market microstructure theory, the research explores whether liquidity, measured by the turnover ratio, influences the magnitude and volatility of cumulative abnormal returns (CAR). Using a dataset covering 2017–2018 and applying event study methodology combined with panel data regression analysis, the study finds that interim report announcements generate statistically significant abnormal returns. Furthermore, liquidity is shown to have a positive and significant relationship with the magnitude of stock price reactions. These effects are more pronounced for small- and mid-cap stocks compared to large-caps, highlighting liquidity constraints as an amplifying factor for volatility and delayed price adjustments. The study contributes to the existing literature by providing new empirical evidence from the Swedish stock market, a relatively under-researched context, and by illustrating the differentiated impact of liquidity across firm sizes. Practical implications include the importance of considering liquidity in event-driven trading strategies, portfolio risk management, and regulatory initiatives aimed at improving market efficiency. Future research is encouraged to extend the analysis to different timeframes, alternative liquidity measures, and cross-country comparisons to further advance understanding of liquidity’s role in financial market behavior. Disclaimer: This abstract was generated with the assistance of artificial intelligence
Perspectives on teaching about programming : A study about teachers’ teaching and attitudes of programming in middle school
No full textSyftet med denna kvalitativa studie är att undersöka hur matematik- och tekniklärare på mellanstadiet kan beskriva att de undervisar om programmering. Tidigare forskning visar att lärare upplevt svårigheter att välja vilken undervisningsform som är mest passande för eleverna. En kvalitativ form av intervjuer har använts för att samla in data. Fem undervisande matematik- och tekniklärare på mellanstadiet har deltagit i studien. Studien baseras på pragmatismen där ”lärande genom handling” är centralt. Resultatet visar att undervisningen om programmering varierar där vissa av lärarna arbetar med programmering i tematiska block, medan andra arbetar med programmering vid enstaka tillfällen. Anledningen till detta förklaras genom att programmering bortprioriteras i undervisningen då andra moment anses kräva mer tid. En anledning till att undervisningen ser olika ut i klassrummen beskrivs bero på att skolorna har olika tillgång till resurser. Vidare framkom det att lärarnas attityder till införandet av programmering inte enbart var positiva, utan flera beskrev ett motstånd till införandet. Undervisningen om programmering beskrivs dock inte påverkas av lärarnas motstånd till införandet, utan alla lärare lyfter fördelarna som finns med programmering. Studien lyfter även hur lärare kopplar programmering till andra centrala innehåll inom matematik och teknik, samt inom andra ämnen.The aim of this qualitative study is to examine how mathematic and technology teachers can describe their teaching of programing. Previous research has shown that teachers have experienced difficulties choosing an appropriate education method that is suitable for their students. A qualitative form of interviews has been used to collect data. Five teachers that teach mathematics and technology in grades 4-6 have participated in the study. The study is based on the theory of pragmatism where ”learning by doing” is central. The result shows that the education in programing varies, where some teachers include programing in thematic blocks, while other teachers include programing at single occasions. It is explained that programing is not being prioritized in the teaching because other aspects are considered to need more time. Another possible reason why teaching differs between classrooms is that schools have varying access to resources. Furthermore, it emerged that the teachers’ attitudes to the implementation of programing were not only positive, as several expressed an opposition to its inclusion. However, it is described that the teaching of programing is not affected by this as all the teachers highlight the advantages of programming. The study also highlights how teachers connect programing to other central contents in mathematics and technology, as well as in other subjects.
What makes senior assistant nurses stay longer in working life? : A qualitative interview study
No full textSyftet med studien var att identifiera de faktorer som påverkar seniora undersköterskors beslut att fortsätta arbeta eller gå i pension, samt undersöka hur de upplever att arbetsplatsen kan främja och stödja ett längre arbetsliv. Studien hade en kvalitativ ansats och datainsamlingen genomfördes med semistrukturerade intervjuer. Ett målinriktat urval tillämpades, vilket resulterade i att 12 seniora undersköterskor från ett sjukhus i Västra Götalandsregionen deltog i studien. Intervjuerna analyserades genom induktiv tematisk analys. Analys av data resulterade i fem teman: Arbetets fysiska och mentala krav, Maktlöshet och begräsningar, Inställningar till förlängt arbetsliv, Privatliv och självbestämmande och Ekonomins påverkan på arbetet. Resultatet visade att seniora undersköterskor upplevde arbetet som fysiskt och psykiskt krävande, med begränsade möjligheter till påverkan, och att många tvekade inför att arbeta heltid fram till pensionsåldern och därefter. Avslutningsvis diskuteras studiens resultat i förhållande till tidigare forskning, där arbetsmiljö, inflytande och flexibilitet framstår som avgörande för ett hållbart förlängt arbetsliv.
Tekniklärare och AI : En kvalitativ undersökning om tekniklärares förhållningssätt gentemot AI
No full textSyftet med denna studie var att undersöka tekniklärares förhållningssätt gentemot AI utifrån skolans digitaliseringsuppdrag. Detta undersöktes genom semistrukturerade intervjuer med åtta tekniklärare och analyserades därefter utifrån Pedagogical Content Knowledge (PCK) och begreppet friutrymme. I intervjuerna framkom det att samtliga lärare undervisar om AI och några av lärare lät eleverna i vissa fall använda sig av AI i undervisningen. Lärarna framhöll att möjligheterna med AI var att det i viss utsträckning kunde underlätta lärarens arbetsbörda. Utmaningarna med AI var självupplevda bristande kunskaper och tidsbrist att förkovra sig själva i AI. Utifrån studiens teoretiska referensram är slutsatsen den att lärarna tolkar, i deras friutrymmen, in AI i teknikundervisningen. Gällande lärarnas pedagogiska kompetens är AI-kunskaper inte en avgörande faktor för uppnå målen med undervisningen medan begränsade ämneskunskaper om AI kan medföra utmaningar för lärarna när AI får ett större utrymme i teknikundervisningen.
Entering the text with multiple senses : A study of students’ experiences of aesthetic forms of expression in reading instruction for the Swedish subject in grades 4–6
No full textStudien undersöker hur estetiska uttrycksformer, som bild och musik, kan användas som redskap i läsundervisning för att öka elevers engagemang. Svenska elevers läsförmåga har försämrats enligt nationella och internationella undersökningar. Forskning visar att estetiska uttrycksformer kan ha en positiv inverkan på språkinlärning, engagemang och läsförståelse. Studien syftar till att undersöka hur elever i årskurs 4–6 uppfattar användningen av musik och skapandet av bild i läsundervisning och hur det påverkar deras engagemang. Studien utgår ifrån Mayers kognitiva teori, den sociokulturella teorin och design för lärande. Studiens empiriska material har samlats in genom kvalitativa och kvantitativa data i form av semistrukturerade fokusgruppsintervjuer och frågeformulärer. Metoderna som använts för att samla in data, har använts för att fånga elevernas upplevelse av den lektionsdesign som har utformats för att inkludera bild och musik, som verktyg för att förstå och bearbeta en text. Det empiriska materialet som har samlats in var från två skolor i södra Mellansverige, där totalt 17 elever i årskurs 5 intervjuades. Resultatet visade att variation i form av olika modaliteter i undervisningen uppskattades av eleverna. De tyckte att estetiska uttrycksformer bidrog till en bättre förståelse för texten och ett ökat engagemang. Eleverna tyckte att bildskapandet hjälpte dem att konkretisera textens innehåll och att musiken förstärkte textens känslomässiga budskap. Studien visar att undervisning som inkluderar musik och bild, som estetiska uttrycksformer, kan skapa en mer engagerande och meningsfull lärandemiljö. The study deals with how aesthetic forms of expression, such as art and music, can be used as tools in reading comprehension to increase students’ engagement. Swedish students’ reading ability has deteriorated according to national and international studies. Research shows that aesthetic forms of expression can have a positive impact on language learning, engagement, and reading comprehension. The study aims to investigate how students in grades 4–6 perceive the use of music and art in reading instruction and how it affects their engagement. The study is based on Mayer’s cognitive Theory, sociocultural Theory, and Design for Learning. The empirical material of the study has been collected through qualitative and quantitative methods, using semi-structured focus group interviews and questionnaires. The methods used to collect data have been used to capture the students’ experience of the lesson design that has been designed to include images and music, as tools for understanding and processing a text. The empirical material was gathered from two schools in southern Sweden, with a total of 17 students in grade 5 being interviewed. The results indicated that variation in the form of different modalities in teaching was appreciated by the students. They felt that aesthetic forms of expression contributed to a better understanding of the text and increased their engagement. The students found that creating images helped them concretize the content of the text and that music enhanced the emotional message of the text. The study demonstrates that teaching that includes music and images, as aesthetic forms of expression, can create a more engaging and meaningful learning environment
Humor in the Skies. The Power of Humor-Driven Marketing in Aviation : The effect of humor-driven airline marketing communicationcampaigns on consumer perception and consumer behavior.
No full textHumor is a relatively new phenomenon in the aviation industry for marketing purposes.The purpose of the study is to explore how humor-based airline marketingcommunication campaigns affect Gen-Z consumers’ perceptions of brand warmth andbrand competence, and their behavior on willingness to buy, price sensitivity, ease ofremembering, sharing intent and recommendation intent The study is supported by thetheory of brand identity and brand image related to the concept of brand warmth andbrand competence proposed by the Stereotype Content Model. A quantitativeexperimental methodology was conducted. A between-subjects design was used in theexperiment, where participants were randomly assigned to answer questions on eitherhumorous or non-humorous airline marketing ads, combined with cheap or expensiveprice framing. The findings of the study indicate that humor significantly increasesperceived brand warmth, willingness to buy, ease of remembering, and sharing intent,but decreases perceived brand competence and expected quality. Price framing is able tomoderate these effects; high price framing has a positive moderation effect on perceivedbrand competence. Brand warmth has more correlations with key indicators such aswillingness to buy and recommendation intention, showing how relevant the shift frombrand competence to brand warmth is even in professional industries like aviation. Dueto the similarity of airline services and safety regulations across Europe, brand warmthplays a more crucial role for differentiation in marketing among airlines, where similarservices are provided. The findings also suggested that there is a visible trend of humordecreasing price sensitivity, but not significantly, and it still requires further research.Organizations are able to use these findings to design more effective marketingcommunication strategies by using humor carefully to boost emotional engagementthrough perceived brand warmth, especially when targeting younger consumers.However, managers must use a well-balanced humor with professional brandingelements to avoid damaging the expected service quality and competence too much