Publikationer från Mälardalens högskola
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Digitalisering i redovisningsbranschen – hot eller möjlighet? : En kvalitativ studie om hur ledningen på redovisningsbyråer uppfattar branschens omställning
No full textDatum: 2026-01-16 Nivå: Kandidatuppsats i Företagsekonomi, 15 hp Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet Författare: Andreas Halkjaer Åza Swedin Mickiewicz Roj Bermal Titel: Digitalisering i redovisningsbranschen – hot eller möjlighet?En kvalitativ studie om hur ledningen på redovisningsbyråer uppfattar branschens omställning Handledare: Jan Karlsson Nyckelord: Redovisningsbranschen, Affärsmodell, Digitalisering, Ledningsperspektiv, Institutionell teori Forskningsfrågor: (1) Hur uppfattar ledningen på redovisningsbyråer att digitalisering påverkar byråernas affärsmodell, resursfördelning och lönsamhet? (2) På vilka sätt uppfattar ledningen vid redovisningsbyråer framtida utmaningar och möjligheter relaterade till kundrelationer, konkurrens och teknikutveckling, och hur omsätts dessa uppfattningar i praktiken? Syfte: Syftet med uppsatsen är att undersöka hur redovisningsbyråer hanterar en snabbt föränderlig bransch, med fokus på hur ledningen uppfattar digitaliseringens påverkan på affärsmodeller, resursfördelning och lönsamhet, samt vilka verksamhetsanpassningar som krävs för att möta digitaliseringens utmaningar och möjligheter. Metod: En kvalitativ forskningsdesign har tillämpats där 11 semistrukturerade intervjuer genomförts med ledare från ett flertal både mindre och större redovisningsbyråer. Materialet har analyserats med tematisk analys. Slutsats: Uppsatsen visar att digitaliseringen medför behov av verksamhetsanpassningar inom redovisningsbyråer, med påtagliga effekter på affärsmodeller, resursfördelning och lönsamhet. Legitimitet och mimetisk isomorfism framträder som de dominerande drivkrafterna bakom strategiska val i relation till digitalisering.Date: 2026-01-16 Level: Bachelor thesis in Business Administration, 15 credits Institution: School of Business, Society and Engineering, Mälardalen University Authors: Andreas Halkjaer Åza Swedin Mickiewicz Roj Bermal Title: Digitalization in the Accounting Industry – Threat or Opportunity? A qualitative study of how management in accounting firms perceives the industry’s technological transformation Supervisor: Jan Karlsson Keywords: Accounting Industry, Business Models, Digitalization, Management Perspective, Institutional Theory Research question: (1) How does management in accounting firms perceive the effects of digitalization on business model development, resource allocation and profitability? (2) In what ways does management in accounting firms perceive future threats and opportunities stemming from digitalization in relation to client relationships, competition and technological development, and how are these perceived challenges and possibilities addressed by practical action? Purpose: This study aims to examine how accounting firms manage a rapidly changing industry, with a focus on how management perceives the impact of digitalization on business models, resource allocation and profitability, as well as which organizational adaptations are required to address the challenges and opportunities of digitalization. Method: A qualitative research design was applied, in which 11 semi-structured interviews were conducted with managers from several smaller and larger accounting firms. The material was analyzed using thematic analysis. Conclusion: The study concludes that digitalization entails a need for organizational adaptation within accounting firms, and carries significant effects on business models, resource allocation and profitability. Legitimacy and mimetic isomorphism emerge as the dominant drivers behind strategic choices related to digitalization
Ett dygdetiskt perspektiv på förskollärares ledarskap och yrkeskunnande genom reflektion som verktyg
No full textThe overall aim of this thesis is to deepen the understanding of preschool teachers’ professional competence, with a particular focus on their leadership role in educational practice, and to explore how this can be interpreted through a virtue ethics perspective. A further aim is to examine how preschool teachers’ reflections within the framework of dialogue seminars can contribute to expanded insights into their own professional competence, and how such reflections may shape their understanding of their role as preschool teachers. Based on this overarching aim, the three sub-studies included in the thesis are guided by three research questions. The first question, “How do preschool teachers describe their professional competence, and which aspects are highlighted as particularly important in their narratives?”, is linked to the licentiate thesis (sub-study I). The second question, “How do preschool teachers understand and describe their pedagogical leadership through individual and collective reflection, with a focus on experiences of their practical actions in the leadership role? “, is connected to sub-study II. The third question, “What significance do individual and collective reflections have for preschool teachers’ insights into their leadership, in relation to personal, professional, and positional perspectives on leadership? “, guides sub-study III. The thesis contributes to addressing and problematizing the knowledge gaps identified in previous research by deepening the understanding of preschool teachers’ professional competence, with particular attention to their leadership role in educational practice. The results indicate that the leadership role of preschool teachers lacks a clear definition, which may lead to uncertainty regarding both its content and the preschool teachers’ mandate to act. This thesis therefore offers new perspectives on how preschool teachers’ leadership can be understood, supported, and developed in practice. It is grounded in three key theoretical frameworks. The first draws on Aristotle’s (1993 [1967]) tripartite conception of knowledge, episteme, techne, and phronesis, with particular emphasis on phronesis. The second framework is based on Saarukka’s theoretical model (2015, 2017), which offers a deeper understanding of preschool teachers’ professional competence, especially in relation to their leadership role within educational practice. Saarukka’s model encompasses personal, professional, and positional dimensions of leadership. The third theoretical foundation is a virtue ethics perspective, which serves as an analytical lens in the synthesizing analysis of the thesis’s three sub-studies (Study I, Study II, Study III). Virtue ethics enables a nuanced understanding of how preschool teachers’ professional competence and leadership are shaped through practical wisdom (phronesis), ethical judgement, and reflective practice in everyday educational situations. In this thesis, virtue ethics is used to illuminate how preschool teachers’ leadership can be understood as rooted in their experience-based professional knowledge. This thesis also draws attention to the dialogue seminar (Hammarén, 1999, 2018) as a data collection method, with the aim of achieving a deeper understanding of the professional skills of preschool teachers. Through the dialogue seminar as a form, the preschool teachers in all three studies were given the opportunity to reflect on their professional skills both individually and collectively. The findings in the synthesis indicate that the dialogue seminars provided preschool teachers with opportunities to become more aware of, and expand, their previously held understandings of the pedagogical responsibilities expected of them in their professional role. Taken together, these insights contribute to the field of didactics by clarifying the central significance of leadership within preschool practice. This contribution is relevant for several target groups: students in preschool teacher education, practicing preschool teachers, principals, and teacher educators at universities
Mapping the Potential of Hybrid Electric Architectures for Commuter Aircraft
No full textHybrid electric aviation is a possible step toward sustainable flight. Several hybrid architectures and synergetic concepts have been investigated. However, environmental performance results seem to be inconsistent due to deviations in technology assumptions and a mismatch between the fidelity of methodologies used for simulation of different aircraft systems. A multidisciplinary framework is developed, consisting of detailed modeling approaches for thermal and turbomachinery components, electrical power system design, aircraft/mission, and environmental analysis. The framework is employed for the investigation of an entry-into-service 2035 30 passenger commuter aircraft with a design mission of 1000 nautical miles. The investigation of parallel hybrid electric, turbo-electric, and series/parallel partial architectures is performed through a systematic conceptual design approach. The analysis reveals a bare minimum battery technology of 0.75 kWh/kg and 0.8 kW/kg, needed to compete with the conventional aircraft's performance. High degrees of hybridization (>20%) trigger the snowball effect of aircraft mass and thrust requirement, counteracting specific fuel and performance benefits generated by electrification. The turbo-electric and series/parallel partial concepts are paired with an electrically driven boundary layer ingestion fan. For those concepts to result in any block fuel and emissions benefits compared to conventional counterparts, a drag reduction from wake ingestion of 7.5–10% is required, with power split ratios between the electrically driven fan and propellers being limited to 15% due to extensive mass increase
Towards a multimodal dialogic understanding of early writing development in school
No full text This article presents a theoretical framework for understanding early writing development by integrating Bakhtin’s dialogism and Halliday’s social semiotics. Together, these perspectives illuminate how children’s writing emerges as a dynamic, contextually responsive process within a multimodal framework, where linguistic and non-linguistic modes interact to fulfill communicative purposes. Highlighting the complexities of children’s writing in today’s media-rich environment, the article advocates for a nuanced perspective on literacy development that goes beyond traditional, alphabetic approaches. Multimodal dialogism emphasizes writing as a dynamic, contextually responsive process that incorporates visual, auditory, and alphabetic modes, allowing children to draw upon a range of voices, genres, and social influences in schools. It is furthermore the argument of this article that a metalanguage that encompasses multimodality and the interrelations between modes is vital to fully interpret and engage with the entirety of children’s compositions. This conceptualization underscores, through key Bakhtinian concepts, the inherently social nature of writing, where children’s engagement with varied modes reflects their communicative intentions and the contexts in which they operate. This framework not only broadens our understanding of literacy but also suggests classroom practices that support diverse forms of expression, preparing children to navigate the multifaceted communicative demands of a digital world
Inkluderande och tillgängliga lärmiljöer i matematik – att främja delaktighet i matematikundervisningen : Elever i behov av särskilt stöd berättar
No full textSyftet med denna studie var att fördjupa förståelsen för hur elever i behov av särskilt stöd upplevde delaktighet och tillgänglighet i matematikundervisningen samt att belysa undervisningsstrategier som kan främja en inkluderande lärmiljö. Studien utgick från ett elevperspektiv och analyserades med stöd av ramverket Universell Design för Lärande (UDL). Studien hade en kvalitativ forskningsansats och byggde på semistrukturerade intervjuer med sexton elever i årskurs 7-9 i behov av särskilt stöd, vilka analyserades med tematisk analys. Resultaten visade att elevernas upplevelser av delaktighet formades i samspelet mellan undervisningens tydlighet, lärmiljöns struktur och relationellt lärarstöd. Tydliga och stegvisa förklaringar, visuellt stöd, digitala verktyg samt ett anpassat tempo framträdde som centrala för undervisningens begriplighet. Vidare framkom att relationell trygghet, lärarens bemötande och stödjande kamratrelationer var avgörande för motivation och aktivt deltagande, medan rädsla för att göra fel och upplevelser av högt tempo identifierades av eleverna som hinder. Studiens slutsats är att tillgänglig och inkluderande matematikundervisning behövde förstås som ett samspel mellan didaktiska, fysiska, relationella och emotionella aspekter. I diskussionen relaterades resultaten till tidigare forskning och UDL-ramverket, vilket belyste hur sådana perspektiv kunde bidra till att identifiera och förebygga hinder i matematikundervisningen
Undervisningsmetoder i matematik för elever med IF : Speciallärares erfarenheter av de fyra räknesätten i anpassad grundskola
No full textSammanfattning Syftet med denna studie var att undersöka vilka undervisningsmetoder speciallärare beskriver som betydelsefulla för att stödja matematikutvecklingen hos elever med intellektuell funktionsnedsättning, samt vilka erfarenheter de har av att undervisa i de fyra räknesätten. Studien har genomförts som en kvalitativ intervjustudie med semistrukturerade intervjuer med speciallärare verksamma i anpassad grundskola och undervisande i matematik. Materialet har analyserats genom kvalitativ innehållsanalys. Resultatet sammanfattas i tre övergripande teman: tillgänglighet, kontinuitet och dilemman. Tillgänglighet handlar om att konkretisera och visualisera matematiken genom laborativa material, visuella representationer och tydliga strukturer. Kontinuitet innefattar upprepning och stabila rutiner för att befästa kunskaper, vilket framträder som centralt för elever med intellektuell funktionsnedsättning. Det sista temat handlar om dilemman som speciallärarna beskriver när de behöver balansera mellan till exempel individanpassning och gruppundervisning, att anpassa och utmana eleverna, samt mellan pedagogiska ambitioner och organisatoriska villkor. Studiens resultat går att sammanfatta som att effektiv matematikundervisning för elever med intellektuell funktionsnedsättning bygger på strukturerad, konkret och långsiktig undervisning, samtidigt som specialläraren behöver hantera komplexa didaktiska avvägningar. Resultaten diskuteras i relation till tidigare forskning, den didaktiska triangeln, det kompensatoriska perspektivet och dilemmaperspektivet.
Hur upplever sjuksköterskor vårdandet i livets slutskede? : En beskrivande litteraturöversikt
No full textBackground: Even though palliative care at the end of life encompasses a holistic perspective with a focus on the patient and involving relatives, deficiencies in care are experienced from a patient and relative perspective. Patients report that negative treatment may lead to a loss of dignity. Laws and policy documents target the work of nurses, where nurses are responsible for individualizing care to promote self-determination and quality of life, preserve dignity and relieve symptoms in end-of-life care. Aim: To describe nurses’ experiences of palliative care at the end of life. Method: A general literature review based on articles with qualitative, quantitative and mixed-method designs. Results: Nurses experienced several obstacles in end-of-life care, but also opportunities. Lack of time, staff shortages and lack of knowledge emerged as clear obstacles, while expanding education was seen as an opportunity for the future. In addition, relatives, communication and team collaboration were perceived to be both opportunities and obstacles for patient care at the end of life. Conclusion: Increased education is needed for nurses in the field and organizational factors such as lack of time and staff shortages were obstacles to the implementation of good care at the end of life. Therefore, it is important to further investigate these factors in order to enable the best possible care at the end of life.Bakgrund: Palliativ vård i livets slutskede omfattas av ett holistiskt perspektiv med fokus på patienten och involvering av närstående. Trots detta upplevs brister i vårdandet utifrån ett patient- och närståendeperspektiv. Patienter upplever att negativt bemötande leder till undertryckande av värdighet. Lagar och styrdokument riktar sig mot sjuksköterskans arbete där sjuksköterskorna ansvarar för att individanpassa vården för att främja självbestämmande och livskvalitet, bevara värdighet och lindra symtom i vård i livets slutskede. Syfte: Att beskriva sjuksköterskors upplevelser av palliativ vård i livets slutskede. Metod: En allmän litteraturöversikt som utgår från artiklar med kvalitativ, kvantitativ och mixad metod design. Resultat: Sjuksköterskor upplevde flera hinder vid vård i livets slutskede, men även möjligheter. Tidsbrist, personalbrist och bristande kunskap framkom som tydliga hinder medan utökande av utbildning ansågs vara en möjlighet för framtiden. Dessutom upplevdes närstående, kommunikation och teamsamverkan kunna utgöra både möjligheter och hinder för patientens vård i livets slutskede. Slutsats: Det krävs mer utbildning hos sjuksköterskor inom området och organisatoriska faktorer som tidsbrist och personalbrist utgjorde hinder för genomförandet av god vård i livets slutskede. Därför är det betydelsefullt att vidare utreda dessa faktorer för att kunna möjliggöra så god vård som möjligt i livets slutskede
Relationships Between Frequency of Attendance, Engagement and Independence in Everyday Activities Among Children and Youth With Intellectual and Other Developmental Disabilities : The Association With Comprehension Difficulties
No full textBackground Participation (attendance and engagement) is important for children's development and well-being. The aim was to study the relationships between attendance, engagement and independence in everyday activities of children with intellectual and other developmental disabilities and to compare patterns between children with and without comprehension difficulties. Method Participation and independence (FUNDES-Child-SE) were measured in 131 Swedish participants (aged 5-18 years). The analysis included Mann-Whitney U and Spearman's rank correlation tests. Results The group without comprehension difficulties attended with a frequency more similar to typically developing peers, with higher engagement and independence. There were very strong overall attendance-engagement correlations (r = 0.91 for the group with comprehension difficulties and r = 0.87 for the group without) and attendance-independence correlations (r = 0.86 and r = 0.87), as well as a strong correlation between engagement and independence (r = 0.78 and r = 0.77). Conclusion Despite strong overall correlations between dimensions, differences across specific activity items underscore the need for targeted assessment and intervention.This work is licensed under CC-BY 4.0.</p
Studenters upplevda självförmåga inför arbetslivet : skillnader mellan kön, ålder och utbildningsprogram
No full textSjälvförmåga har i tidigare forskning identifierats som en central psykologisk resurs i övergången mellan studier och arbetsliv, men kunskapen är fortfarande begränsad kring hur upplevd självförmåga varierar mellan studenter med olika bakgrund inom svenska universitetskontexter. Syftet med studien var att undersöka skillnader i arbetsrelaterad självförmåga inför arbetslivet utifrån kön, ålder och utbildningsprogram. Studien genomfördes med en kvantitativ tvärsnittsdesign där 140 universitetsstudenter vid ett svenskt universitet besvarade en enkät som mätte upplevd arbetslivsrelaterad självförmåga. Data analyserades med trevägs variationsanalys (ANOVA) för oberoende mätningar samt ett oberoende t-test. Resultaten visade att ålder hade en statistisk signifikant skillnad med upplevd arbetsrelaterad självförmåga, där äldre studenter rapporterade högre nivåer än yngre studenter, medan inga signifikanta skillnader påvisades avseende kön eller utbildningsprogram. Vidare framkom ett bifynd där studenter med tidigare arbetserfarenhet rapporterade högre självförmåga än studenter utan sådan erfarenhet. Resultatet indikerar att erfarenhetsbaserade faktorer kan vara mer betydelsefulla för studenters upplevda arbetsrelaterade självförmåga inför arbetslivet än demografiska bakgrundsvariabler. Studien bör däremot tolkas med försiktighet, med tanke på urvalets omfattning och design. Framtida longitudinella studier med mer representativa urval kan komma att ge djupare och mer värdefulla resultat om korrelationssamband
Governing with Health and Safety in Mind : Favorable Conditions for Board OHS Discussions in Swedish Municipal Contexts
No full textIn the municipality context, the priorities and financial objectives established by boards of directors (‘boards’) may influence the quality of occupational health and safety (OHS) in organizations. Little is known about boards’ discussions of OHS, which is why we set out to investigate vice chairs’ and chairs’ perceptions of facilitating conditions for discussing OHS in municipal boardrooms. Thirty-four participants from 12 randomly selected municipalities were interviewed, and the data were analyzed using template thematic analysis. The results show that facilitating conditions for board OHS discussions can be linked to the individual, group, and organizational levels and that these interplay. The most prominent finding is the considerable influence that the (vice-)chairs have on whether and how OHS is discussed on the board, both in terms of influencing the psychological safety of its members and how OHS information is gathered. Furthermore, high levels of psychological safety among organizational representatives interacting with the board facilitate the acquisition of candid OHS information from the organization. With the high level of employee risk of long-term sickness absence in municipalities and the challenges of attracting employees, OHS could be considered a strategically important part of boards’ meeting agendas. Our findings suggest that OHS governance in municipality administrations and companies can be individual dependent and that the governance structure is inadequate for ensuring that OHS is discussed at the board level. © 2026 The Author(s).This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0International License (CC-BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the originalauthor and source are credited. See http://creativecommons.org/licenses/by/4.0/.</p