Regional variation in the SME-audit firm relationship

The purpose of the paper is to examine how the relationship between small and medium sized enterprises (SMEs) and their auditor varies between regions. Auditing literature, regional, and network studies are used to set up hypotheses on differences between rural regions and the metropolitan urban region. Survey data from 421 SMEs are analyzed and findings support that in rural regions, especially those with a strong entrepreneurial culture and tight inter-organizational links, the SME-auditor relationship is to a larger extent trust-based compared to the urban region. In the rural region, the auditor assumes the role as a business support agent providing valuable strategic advice. The SME-auditor relationship is weakest in the urban region where the auditor’s role is limited

Planering i mindre och medelstora företag : den strategiska planeringens utmaningar och faktiska villkor

The knowledge and theories of strategic planning derive mainly from studies of big companies. Only exceptionally have studies been carried out to examine the conditions of planning in small and medium-sized firms. In view of this, the main purpose of this work is to contribute to the development of know­ledge of the phenomenon of planning in small and medium-sized firms, using theoretical and empirical studies. The research process has been a continuous interaction between theory and empirical data. Through teoretical studies we have penetrated environmental and strategic issues of importance for the planning process, and this section concludes with a developed frame of reference which rests on three main com­ponents, the task environment, the firm viewed as a planning system and the planning process. Together these components are said to produce plans which have the ultimate purpose of creating better conditions for the firm to interact with its environment. A multimethodological approach (triangulation) is used in the empirical phase of the study. Via a comprehensive questionnaire, primarily quantitative data of structural conditions and relationships were gathered. Eurthermore, nine case studies were executed in order to increase the know­ledge and understanding of the interaction of structure and process and, finally, a single company was studied over a period of several years with an intimate action reseach strategy. In this study we have found that formal and comprehensive strategic planning only takes place in a minority of the firms studied. Instead their planning is usually based on more informal and spontaneous processes. This should not be interpreted as implying a unified way of creating strategic planning. On the contrary, there are a variety of different planning styles, each based on specific conditions. This indicates that the planning process is contingent upon a number of factors and in this study we have found that there is a normal agreement between the environmental situation, the organizational characteristics and the planning style. An analysis of these dimensions shows that they represent forces which strive towards harmony with each other in order to make the firm successful. Three natural planning-archetypes have been found where there is a corres­pondence between the enviroment, intrinsical structure and planning style. The first of these is given the ideograph "programming" and is recognized by a plan­ning process where the "primus motor" is derived from the existing operations. The second archetype is called "arranging", based on the fact that these organi­zations, by minor and frequent adjustments, are trying to find exploitable niches. The third category we distinguished is termed "creative". All their future-orientated actions are based on the significant actors and their capa­bility to visualize the future, expressing certain goals and how to achieve them.retroaktiv registreringdigitalisering@um

Meeting Radical Change and Regional Transition : Regional Closedowns and the Role of Entrepreneurship

The aim of this paper is to describe and analyze the effects of radical changes within regions by providing an empirical base from 12 Swedish municipalities from different regions. The specific focus of the paper is the role of entrepreneurship, both as an opportunity-seeking activity in order to find and develop new business undertakings, as well as entrepreneurship as a perspective for supporting activities in the public or private spheres. The results are based on interviews and surveys, secondary data, information from regional governments, municipal websites and also from other public information channels. Two questions were raised in analysing the case: (1) What types of contextual factors are of strategic importance when regions are challenged by radical change, and what role do these factors have in a regional restructuring and development process? (2) What types of policy and support measures are productive for entrepreneurial activities in regions when adaptation to radical change is required? The results presented by the study provide insight into how the development of local economies is affected when conditions change in a region due to the closure of a major public workplace. The paper also tries to present opportunities through which municipalities are able to prepare for and take action to help entrepreneurial activity face ongoing structural change and a globalized local economy

Pandemic Effects on SMEs : Heterogeneity across Industries

The study seeks to understand how small firms manage innovation and business development during the Covid-19 pandemic. The empirical data consists of telephone interview with 1 200 SMEs and nine in-depth interviews with firms from the high technology and restaurant/hotel industry. The analysis revealed that the basic conditions for firms are strikingly different in the service sector compared to the manufacturing industry. The restaurant and hotel actors were instantly and severely affected by Covid-19 and the negative effects of the pandemic applied for a longer time despite intensive innovation work. The situation in high-technology firms were radically different.Track 2:2 Entrepreneurship in turbulent times – New opportunities?</p

Outline of a contemporary small business policy

Tidigare utgiven som preliminärutgåva utan angiven författare med titeln: Outline of a contemporary small business policy, Preliminary version.</p

Pandemic Effects on SMEs : Heterogeneity across Industries

The study seeks to understand how small firms manage innovation and business development during the Covid-19 pandemic. The empirical data consists of telephone interview with 1 200 SMEs and nine in-depth interviews with firms from the high technology and restaurant/hotel industry. The analysis revealed that the basic conditions for firms are strikingly different in the service sector compared to the manufacturing industry. The restaurant and hotel actors were instantly and severely affected by Covid-19 and the negative effects of the pandemic applied for a longer time despite intensive innovation work. The situation in high-technology firms were radically different.Track 2:2 Entrepreneurship in turbulent times – New opportunities?</p