Publikationer från Södertörns Högskola
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Integrering av AI i externredovisning : En kvalitativ studie om hur AI avänds i extern redovisning i Sverige, med fokus på begränsande faktorer
Denna kandidatuppsats undersöker vilka faktorer som påverkar implementeringen av artificiell intelligens (AI) inom extern redovisning, med fokus på teknologiska, ekonomiska och organisatoriska utmaningar. Studien använder en kvalitativ metod där semistrukturerade intervjuer genomförts med representanter från små och medelstora företag i Sverige. Genom att använda TOE-modellen som teoretiskt ramverk analyseras hinder såsom integrationssvårigheter, dataskydds problem, resursbrist och kompetensutmaningar. Studien bygger vidare på befintlig och pågående forskning och bidrar med fördjupad förståelse för hur internationellt identifierade faktorer agerar i en svensk kontext. Resultaten kan ge värdefulla insikter för både akademi och praktik kring hur AI:s potential bättre kan realiseras inom externredovisning
Integration of AI in external accounting : A qualitative study on how AI is used in external accounting in Sweden, with focus on limiting factors
This thesis investigates the factors influencing the integration of artificial intelligence (AI) in external accounting, with a focus on technological, economic, and organizational challenges. A qualitative method was employed, involving semi-structured interviews with representatives from small and medium-sized enterprises (SMEs) in Sweden. Using the Technology-Organization-Environment (TOE) framework as a theoretical lens, the study analyzes barriers such as integration difficulties, data protection issues, resource limitations, and skill-related challenges. Building on existing and ongoing research, the study provides deeper insights into how internationally recognized factors manifest within a Swedish context. The findings offer valuable implications for both academia and practice, aiming to support a more effective realization of AI’s potential in external accounting
Climate variability and its impact on sanitation facility choice in Ethiopia
Climate change is expected to affect precipitation and temperature, with consequences for water availability and sanitation. The purpose of this paper is to investigate how precipitation and temperature affect households’ decisions on sanitation facilities that vary in their dependence on water for operation. To this end, we use household-level panel data from the Ethiopia Socioeconomic Survey in combination with location-matched, high-resolution weather data. Employing a panel fixed-effects regression model, the findings reveal that higher precipitation is significantly associated with an 18% lower (higher) likelihood of using improved (unimproved) sanitation facilities, respectively. Higher temperature has the opposite effect. Both precipitation and temperature have heterogeneous impacts: the effect of precipitation is significant only in male-headed households, while temperature affects the use of shared improved facilities in towns and urban areas. One potential explanation for the influence of precipitation is that heavy precipitation can disrupt access to piped water and sanitation networks by causing physical damage to infrastructure. Furthermore, higher temperature may accelerate the decomposition of solids in septic tanks, thereby reducing the need for water. These findings could help policymakers and practitioners implement evidence-based sanitation interventions to increase access to improved sanitation facilities
“More bang for the buck” - A comparative case study of two public libraries with different forms of operation in Stockholm County
The purpose of this comparative case study is to examine how two library organizations with different forms of governance in Stockholm County preserve and justify the core values of libraries in a time of economic austerity and external pressures.Within the framework of the case study, libraries in Nacka Municipality, which are run by contractors, and Stockholm City Library, which is run by the municipality, have been examined. Thus, we have sought to examine any differences and similarities in their views on this preservation. The empirical material was collected using a qualitative approach. The focus is on two semi-structured interviews with the respective library managers within the two organizations, as well as various governance documents and statistical data related to the municipalities. The empirical data has been thematized on a case-by-case basis and then concluded with a longer comparative summary. Thévenot and Boltanski's Orders of Worth (OoW) has been used as the theoretical framework. The framework is based on the idea that all organizations consist of two or more of these fundamentally incompatible systems, but that compromises can be reached in their quest for legitimacy. The case study shows that libraries are constantly balancing to keep their democratic values in a world where people want libraries to be more efficient and have higher expectations of what a library should be. This leads to institutional conflicts in libraries' efforts to satisfy all parties, while certain groups in society are marginalised in order to prioritise others. Our study also shows a growing focus on demonstrating to decision-makers what is being done from a quantitative rather than a qualitative perspective.Ändamålet med denna jämförande fallstudie är att undersöka hur två biblioteksorganisationer med olika styrformer inomStockholms län bevarar och rättfärdigar bibliotekens kärnvärden i en tid av ekonomiska åtstramningar och externapåtryckningar. Inom ramarna för fallstudien har bibliotek i Nacka Kommun, som drivs på entreprenad, samt Stockholmsstadsbibliotek, som drivs i kommunal regi, granskats. Således har ett fokus på eventuella skillnader samt likheter i synen pådetta upprätthållande varit något som vi har ämnat sätta under luppen. Insamlingen av det empiriska materialet utfördes meden kvalitativ ansats. I centrum står två semistrukturerade intervjuer med respektive bibliotekschef inom de tvåorganisationerna samt olika styrdokument och statistiska data kopplade till kommunerna. Empirin har tematiserats fallvis föratt sedan avslutas med en längre jämförande sammanfattning. Som teoretiskt ramverk har Thévenot och Boltanskis Orders ofWorth (OoW) använts. Stommen i ramverket är att alla organisationer består av två eller fler av dessa, i grunden, oförenligaordningar men i deras strävan att uppnå legitimitet så kan kompromisser uppnås. Fallstudien visar tendenser på att det är enkonstant balansgång för biblioteken att lyckas bevara sina normativa demokratiska värderingar i en verklighet som präglas avekonomisk effektivisering och allt större förväntningar från externa aktörer på vad ett bibliotek ska vara. Detta leder tillinstitutionella motsättningar i bibliotekens strävan efter att tillfredsställa alla parter samtidigt som vissa grupper i samhälletmarginaliseras för att andra prioriteras. Vår undersökning visar dessutom på ett växande fokus på att visa för beslutsfattarnapå vad som görs utifrån en kvantitativ aspekt snarare än en kvalitativ
Utmattning i arbetslivet : Hur personlighet, kön och ålder samverkar med risken för utmattning inom Stockholms län
This study examines how personality, gender, and age interact with experienced work-related exhaustion in Stockholm County. Using a quantitative cross-sectional design, data were collected through an online questionnaire targeted at employed individuals in the Stockholm area. A total of 111 participants completed self-report questionnaires, and the participants assessed their characteristics based on the Big Five Inventory-2 (BFI-2) and reported their levels of exhaustion using the Maslach Burnout Inventory (MBI). The results revealed that neuroticism is strongly associated with an increased risk of exhaustion, while other personality traits such as extraversion, conscientiousness and agreeableness may serve as protective factors. The study also identified gender differences, with women reporting higher levels of exhaustion. Additionally, age was found to be a significant factor, with younger participants exhibiting a greater risk of experiencing exhaustion symptoms. Combining Big Five assessments with self-report measures of exhaustion can help identify individual risks and guide preventive actions. Understanding these factors allows both individuals and organizations to promote sustainable work environments and reduce the risk of burnout
When Consent Becomes Problematic : The Didactic Potential in H.D. Carlton’s Haunting Adeline (2021) and Hunting Adeline (2022)
This essay aims to explore the didactic potential in contemporary fiction for addressing the concept of consent within the framework of the upper secondary school education in Sweden. Grounded in the Swedish curriculum for upper secondary school (GY25), which emphasizes the democratic values, and gender equality, as well as students’ ability to critically examine norms and power structures, the essay explores how consent, gender and power relations are depicted in H.D. Carlton’s dark romance novels Haunting Adeline (2021) and Hunting Adeline (2022). Since the legal reform in 2018, which introduced the Swedish consent law, the topic has also become an explicit and essential area in the Swedish curriculum, further underscoring the importance of examining how literature can support the teaching of consent. The analysis focuses on the portrayal of consent, as well as which characters are subjected to the violations of consent and how these depictions are largely connected and intertwined with both gendered and economic power structures. Through Malin Alkestrand’s concept of didactic potential, Ulrika Dahl’s concept of sex and gender, as well as Patricia Hill Collins and Sirma Bilge’s concept of intersectionality, the study explores how these novels explore, reproduce, and challenge the normative ideas about sexuality, power, and agency. This is done through the application of Anders Palm’s model of text interpretation, and Anna Nordlund’s concept of close reading. The findings indicate that consent is largely absent and/or problematized in the novels. It is frequently overridden by male dominance, economic power, and structural violence – specifically within contexts of sexual exploitation and human trafficking. Furthermore, the narratives complicate traditional gender roles by portraying shifts in power, women’s autonomy, and non-normative expressions of masculinity. The essay argues that, despite their ethically challenging content, the novels offer significant didactic potential when approached and looked at through at critical lens. When used within a carefully structured pedagogical framework, they may serve as a starting point for classroom discussions on consent, gender equality, power relations, combined with the critical examination of sexuality representations in fiction and in media.
Reinterpretation of economic history in the Baltic countries, 30 years after independence
What has happened to the economic history in and about the three Baltic countries Estonia, Latvia and Lithuania after independence in 1991? The survey includes problem areas researched, the reinterpretations of history in different periods, in particular the interwar years and the period of Soviet rule after the Second World War, and the institutional changes in the academy. Even if economic history has not been the first priority of universities, considerable work has been done on development models and the different successes and failures recorded. The frequent institutional changes of the economies, from liberal to state capitalism, to command economy and back to liberal models, have made the task of economic historians difficult. Much time has been spent assessing data and making them comparable, and even more on looking for reliable statistics in the Soviet system. Despite many challenges, much has also been achieved
Spela, Dela, Bli Viral : En studie av TikTok som plattform för musikens spridning och marknadsföring
Denna studie undersöker hur TikTok fungerar som en strategisk plattform för musikmarknadsföring, med särskilt fokus på användargenererat innehåll och algoritmers påverkan på en låts spridning. Genom en tematisk analys av låtarna En av En av Naod och Anxiety av Doechii analyseras hur artister och publik samverkar för att skapa virala fenomen. Studien tillämpar Stuart Halls Encoding/Decoding-modell för att förstå hur musik kodas av producenter och sedan avkodas, omformas och sprids av publiken på TikTok. Vidare används Henry Jenkins teori om participatory culture för att belysa hur användarna fungerar som både konsumenter och producenter av musikrelaterat innehåll, vilket förändrar den traditionella maktbalansen mellan artister och publik. Resultaten visar att användargenererat innehåll är avgörande för en låts spridning, där användare genom danstrender, memes och narrativ storytelling bidrar till att skapa engagemang och synlighet. Studien identifierar att en låts framgång på TikTok beror på flera faktorer, artistens initiala marknadsföringsstrategi, publikens interaktion och algoritmens prioritering av visuellt engagerande innehåll. Vidare undersöks hur olika tolkningar av låtarna uppstår på TikTok. Halls modell visar att användarna antingen tolkar låtarna enligt artistens avsikt (dominant-hegemonisk tolkning), anpassar dem till egna syften (förhandlad tolkning) eller omformar dem genom satir och ironi (oppositionell tolkning).
Children’s help-seeking in relation to adverse childhood experiences
In this presentation we will discuss the participatory design and preliminary results from an ongoing research project about children’s help-seeking in relation to Adverse Childhood Experiences (ACE). Exposure to ACE is a significant concern with potential long-term consequences. In a Swedish context, children’s rights to support and protection from harm is clearly defined in national policy and legislation (including the UN Convention on the rights of the child, which was incorporated in Swedish law in 2020). In both school and social services, there are guidelines for promoting and ensuring these rights and both have a clear mandate to engage in early detection of children in need of support or protection. However, despite a strong emphasis on children’s rights for support and protection in policy and legislation, research shows that children’s exposure to ACE often remain unrecognised and unreported.The objectives of the research project are to gain knowledge about children’s preconditions and pathways for help-seeking when exposed to ACE and to explore how this knowledge can be implemented in social work practice through participatory methods. The focus is on children and young people's own experiences of help-seeking and their views on need for help and support. However, to be able to include a broader perspective on the preconditions for help-seeking, children's general perceptions of rights and support in relation to ACE are also examined, as well as professionals' perceptions of children’s help-seeking and their experiences of supporting children in their help-seeking process.The project draws on various types of data, including a survey of school children, interviews with young people and professionals, and collaborative workshops with stakeholders. During spring 2025 we are conducting the survey of school children, focusing on their knowledge about help-seeking possibilities and perceptions of social services. Additionally, the first interviews with young people will be carried out, focusing on their own experiences of ACE and help-seeking. Our presentation will include preliminary results from these first empirical studies. Collaborative workshops are held throughout the project and this participatory approach will also be a topic of our presentation.The project has the potential to contribute much needed knowledge about children’s help-seeking, considering different perspectives on the matter. Furthermore, through collaboration with stakeholders, the project aims to transfer knowledge on children’s help-seeking to relevant organisations. By integrating these insights into practice, the project seeks to improve early identification and support strategies, ultimately enhancing the preconditions for children to seek and access help
Stakeholder Engagement in Social Inclusion Enterprises : A Qualitative Case Study of Stakeholder Engagement in Sweden
Social Inclusion Enterprises (SIEs) are hybrid entities that operate at the intersection of social and economic objectives. While earlier studies often point out the inherent tensions within this dual mission, this qualitative case study examines how SIEs in Sweden manage this complexity through stakeholder engagement. Conducting semi-structured interviews with 7 senior leaders From various SIEs, the research reveals that the dual mission is not a point of conflict but rather a fundamental organizing principle driven by values that profoundly influences the organization's identity and strategies. The results show that SIEs create a diverse network of stakeholders—including beneficiaries, municipalities, and corporate partners—not just for charitable support, but to foster legitimacy through collaborative, "equal-level" partnerships and to generate earned income. The study also highlights significant challenges related to institutional rigidity, political instability, and cultural differences. In addressing these challenges, SIEs apply highly adaptive, relationship-focused engagement strategies that emphasize building long-term trust and developing internal "ambassadors" to help navigate bureaucratic challenges. This research contributes to the understanding of hybridity by repositioning the dual mission as a source of strategic coherence and enhances accountability theory by emphasizing the vital role of informal, trust-based mechanisms in managing complex institutional environments. The study concludes with practical insights for SIE leaders and policymakers, along with recommendations for future research