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Jaldemark, J., Mozelius, P. & Öhman, P. (2024). Applying Community of Inquiry in designing higher education lifelong learning courses: The case of the BUFFL-project (1ed.). In: Martha F. Cleveland-Innes, Stefan Stenbom, & D. Randy Garrison (Ed.), The design of digital learning environments: Online and blended applications of the community of inquiry (pp. 193-214). New York: Routledge
Open this publication in new window or tab >>Applying Community of Inquiry in designing higher education lifelong learning courses: The case of the BUFFL-project
2024 (English)In: The design of digital learning environments: Online and blended applications of the community of inquiry / [ed] Martha F. Cleveland-Innes, Stefan Stenbom, & D. Randy Garrison, New York: Routledge, 2024, 1, p. 193-214Chapter in book (Refereed)
Abstract [en]

Designing courses that support collaboration and individual development is a crucial feature of higher education lifelong learning. This chapter reports a model for course design developed in a project with participants from banks, insurance companies, and one governmental insurance agency. The model aims to go beyond individual competencies by focusing also on organizational development with collaborative features inspired by the Community of Inquiry theoretical framework. Based on the network mode, the course design emphasizes collaborative inquiries between participants that link theoretical ideas to authentic organizational problems. Of particular interest is that the model helps lifelong learners to focus on personal meaning and collaborative application of acquired knowledge for the benefit of their organizations.

Place, publisher, year, edition, pages
New York: Routledge, 2024 Edition: 1
Keywords
Community of inquiry, digitalisation, distance education, higher education, lifelong learning, work-integrated learning
National Category
Pedagogy
Identifiers
urn:nbn:se:miun:diva-50087 (URN)10.4324/9781003246206-14 (DOI)2-s2.0-85183244935 (Scopus ID)9781003246206 (ISBN)
Projects
BUFFL
Available from: 2023-12-11 Created: 2023-12-11 Last updated: 2024-02-06Bibliographically approved
Öhman, P., Svanberg, J. & Samsten, I. (2023). Assessment of double materiality: The development of predictively valid materiality assessments with artificial intelligence. In: Jan Marton, Fredrik Nilsson & Peter Öhman (Ed.), Auditing Transformation: Regulation, Digitalisation and Sustainability (pp. 205-227). Taylor & Francis
Open this publication in new window or tab >>Assessment of double materiality: The development of predictively valid materiality assessments with artificial intelligence
2023 (English)In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] Jan Marton, Fredrik Nilsson & Peter Öhman, Taylor & Francis, 2023, p. 205-227Chapter in book (Other academic)
Abstract [en]

Sustainability reporting standards, e.g. the Global Reporting Initiative, require a broader definition of materiality than is traditionally used in financial reporting. Double materiality expands the material information concept to include information about companies' environmental and social impact relevant to society at large. A problem for reporting companies as well as auditors (even though accounting firms invest resources in establishing themselves as reliable service providers) is that the assessment of double materiality is uncertain. The chapter utilises machine learning methods to suggest a method to determine double materiality in sustainability reporting by examining what type of information can predict environmental issues resulting from companies' operations. It represents a proposal to use a structured and quantitative approach for sustainability auditors to determine double materiality, thereby potentially facilitating sustainability reporting and assurance in accordance with future regulation.

Place, publisher, year, edition, pages
Taylor & Francis, 2023
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-49332 (URN)10.4324/9781003411390-13 (DOI)2-s2.0-85170151952 (Scopus ID)9781003411390 (ISBN)
Available from: 2023-09-19 Created: 2023-09-19 Last updated: 2023-09-19Bibliographically approved
Marton, J., Nilsson, F. & Öhman, P. (2023). Auditing in transformation: An introduction. In: Jan Marton, Fredrik Nilsson & Peter Öhman (Ed.), Auditing Transformation: Regulation, Digitalisation and Sustainability (pp. 1-15). Taylor & Francis
Open this publication in new window or tab >>Auditing in transformation: An introduction
2023 (English)In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] Jan Marton, Fredrik Nilsson & Peter Öhman, Taylor & Francis, 2023, p. 1-15Chapter in book (Other academic)
Abstract [en]

This chapter introduces the book to the reader. It begins with a discussion of the emergence and current state of auditing, followed by a section that presents the different chapters in the book and how they are logically related. The book is structured based on three drivers of auditing transformation: regulation, digitalisation, and sustainability. The next four chapters of the book show that the outcomes related to these three drivers largely depend on individual auditor characteristics. This is followed by a chapter based on practitioners' views on the matters in focus, and some concluding remarks. The book uses Sweden as a setting to study drivers of auditing transformation and their effects. The Swedish experience is generalisable to other European countries with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data.

Place, publisher, year, edition, pages
Taylor & Francis, 2023
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-49335 (URN)10.4324/9781003411390-1 (DOI)2-s2.0-85170180760 (Scopus ID)9781003411390 (ISBN)
Available from: 2023-09-19 Created: 2023-09-19 Last updated: 2023-09-19Bibliographically approved
Marton, J., Nilsson, F. & Öhman, P. (Eds.). (2023). Auditing transformation: Regulation, digitalisation and sustainability. Taylor & Francis
Open this publication in new window or tab >>Auditing transformation: Regulation, digitalisation and sustainability
2023 (English)Collection (editor) (Other academic)
Abstract [en]

This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and 'one by one' and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers. 

Place, publisher, year, edition, pages
Taylor & Francis, 2023. p. 419
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-49333 (URN)10.4324/9781003411390 (DOI)2-s2.0-85170153759 (Scopus ID)9781003411390 (ISBN)
Available from: 2023-09-19 Created: 2023-09-19 Last updated: 2023-09-19Bibliographically approved
Jaldemark, J., Håkansson Lindqvist, M., Mozelius, P. & Öhman, P. (2023). Bringing work to school: Transforming higher education through a lifelong and work-integrated learning approach. In: Luis Gómez Chova, University of Valencia, Spain Agustín López Martínez, University of Barcelona, Spain (Ed.), ICERI2023 Proceedings: . Paper presented at 16th annual International Conference of Education, Research and Innovation Seville, Spain, 13-15 November, 2023 (pp. 1543-1550). Sevilla, Spain: The International Academy of Technology, Education and Development, 16
Open this publication in new window or tab >>Bringing work to school: Transforming higher education through a lifelong and work-integrated learning approach
2023 (English)In: ICERI2023 Proceedings / [ed] Luis Gómez Chova, University of Valencia, Spain Agustín López Martínez, University of Barcelona, Spain, Sevilla, Spain: The International Academy of Technology, Education and Development, 2023, Vol. 16, p. 1543-1550Conference paper, Published paper (Refereed)
Abstract [en]

Supplying work-life with a well-educated workforce is important for higher education. This task links to societal challenges such as digitalisation, globalisation, and regulation changes. Nevertheless, even if higher education institutions must educate to avoid competence shortages and match-making problems in work-life, such institutions must collaborate with employers. Higher education institutions and employers can meet up to this challenge by developing work-integrated learning programmes collaboratively. Work-integrated learning approaches integrate theoretical knowledge in the workplace by embracing pedagogical methods and strategies based on a specially designed curriculum. The current study discusses and analyses try-outs of a lifelong and work-integrated learning approach in a Business Administration program. The first stage of the project included developing and designing a preliminary framework, including content and activities and pedagogic principles to be applied in a lifelong and work-integrated learning approach. The preliminary framework embraced the following activities: 1) Exchanges of experiences and knowledge between the university and collaborating organisations, 2) Guest lectures from collaborating organisations, 3) Integration of authentic assignments in terms of a Bring-Your-Own-Data from collaboration organisations, 4) Dissertation work at collaborating organisations, 5) Creating hourly paid posts to combine studies and work, and 6) Mentorship to create opportunities for students to get access to work-life settings during their studies. The second stage included the implementation of the preliminary framework. The third stage evaluated the approach to suggest alterations of the preliminary framework. The paper reports and discusses early preliminary results from the try-outs.

Place, publisher, year, edition, pages
Sevilla, Spain: The International Academy of Technology, Education and Development, 2023
Keywords
Bring-your-own-data, higher education, lifelong learning, technology-enhanced learning, work-integrated learning
National Category
Pedagogy
Identifiers
urn:nbn:se:miun:diva-49903 (URN)10.21125/iceri.2023.0481 (DOI)978-84-09-55942-8 (ISBN)
Conference
16th annual International Conference of Education, Research and Innovation Seville, Spain, 13-15 November, 2023
Available from: 2023-11-22 Created: 2023-11-22 Last updated: 2023-11-30Bibliographically approved
Marton, J., Nilsson, F. & Öhman, P. (2023). Concluding remarks. In: Jan Marton, Fredrik Nilsson & Peter Öhman (Ed.), Auditing Transformation: Regulation, Digitalisation and Sustainability (pp. 379-385). Taylor & Francis
Open this publication in new window or tab >>Concluding remarks
2023 (English)In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] Jan Marton, Fredrik Nilsson & Peter Öhman, Taylor & Francis, 2023, p. 379-385Chapter in book (Other academic)
Abstract [en]

This chapter summarises the main findings of the book and relates them to drivers of auditing transformation. The effects of the drivers are, in many cases, unexpected and unintended. It is also clear that transformation is not immediate but will take time to be effectuated in audit practice. One reason for delayed implementations is that competencies and characteristics of individual auditors change more slowly than the exogenous drivers. Regulation is the most mature of the three external drivers of transformation in focus in this book. Digitalisation has had some impact on audit practice but has the potential to have more fundamental effects in the future. Sustainability reporting is currently in an early phase, where substantial learning is taking place. The combination of new regulations and increased competencies among auditors can potentially make sustainability reporting more structured, reliable, and comparable across reporting companies.

Place, publisher, year, edition, pages
Taylor & Francis, 2023
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-49331 (URN)10.4324/9781003411390-22 (DOI)2-s2.0-85170158629 (Scopus ID)9781003411390 (ISBN)
Available from: 2023-09-19 Created: 2023-09-19 Last updated: 2023-09-19Bibliographically approved
Rana, T., Svanberg, J., Öhman, P. & Lowe, A. (Eds.). (2023). Handbook of Big Data and Analytics in Accounting and Auditing. Springer Nature
Open this publication in new window or tab >>Handbook of Big Data and Analytics in Accounting and Auditing
2023 (English)Collection (editor) (Other academic)
Abstract [en]

This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today’s data and analytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook’s content will be highly desirable and accessible to accounting and non-accounting audiences across the globe. 

Place, publisher, year, edition, pages
Springer Nature, 2023. p. 564
Keywords
Accounting, Big Data, Business Intelligence, Data Analytics, Textual Analytics
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-48485 (URN)10.1007/978-981-19-4460-4 (DOI)2-s2.0-85160716726 (Scopus ID)978-981-19-4459-8 (ISBN)
Available from: 2023-06-13 Created: 2023-06-13 Last updated: 2023-06-13Bibliographically approved
Rana, T., Svanberg, J., Öhman, P. & Lowe, A. (2023). Introduction: Analytics in Accounting and Auditing. In: Handbook of Big Data and Analytics in Accounting and Auditing: (pp. 1-13). Springer Nature
Open this publication in new window or tab >>Introduction: Analytics in Accounting and Auditing
2023 (English)In: Handbook of Big Data and Analytics in Accounting and Auditing, Springer Nature , 2023, p. 1-13Chapter in book (Other academic)
Abstract [en]

Big data and analytics offer new opportunities and challenges for academics and practitioners in all business disciplines including accounting and auditing. In the backdrop of increasing growth of emerging technologies, the organizations in public, private and not-for-profit sectors are embracing digital economy and the fourth industrial revolution journey. This requires knowledge of better practice examples, lessons learned and future directions in addressing the new challenges and seizing new opportunities. In this chapter, we discuss the implications of data analytics, artificial intelligence and machine learning on the accounting and auditing practices. We focus on the technological, social, political, economic, institutional, and behavioral aspects of these technologies in the public, private, non-governmental and hybrid contexts. We present state-of-the-art research directions on philosophical, theoretical, methodological, and practical issues, new developments and innovations of big data, analytics, artificial intelligence, machine learning, blockchain, cryptocurrencies and other emerging technologies related to accounting and auditing.

Place, publisher, year, edition, pages
Springer Nature, 2023
Keywords
Accounting, Analytics, Artificial intelligence, Auditing, Big data, Digital economy, Machine learning
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-48488 (URN)10.1007/978-981-19-4460-4_1 (DOI)2-s2.0-85160700275 (Scopus ID)9789811944604 (ISBN)9789811944598 (ISBN)
Available from: 2023-06-14 Created: 2023-06-14 Last updated: 2023-06-14Bibliographically approved
Svanberg, J., Ardeshiri, T., Samsten, I., Öhman, P., Neidermeyer, P. E., Rana, T., . . . Danielson, M. (2023). Must social performance ratings be idiosyncratic?: An exploration of social performance ratings with predictive validity. Sustainability Accounting, Management and Policy Journal, 14(7), 313-348
Open this publication in new window or tab >>Must social performance ratings be idiosyncratic?: An exploration of social performance ratings with predictive validity
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2023 (English)In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 14, no 7, p. 313-348Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome this problem, this study investigates the preconditions for a new methodology for rating the SP component of the ESG by applying machine learning (ML) and artificial intelligence (AI) anchored to social controversies.

Design/methodology/approach

This study proposes the use of a data-driven rating methodology that derives the relative importance of SP features from their contribution to the prediction of social controversies. The authors use the proposed methodology to solve the weighting problem with overall ESG ratings and further investigate whether prediction is possible.

Findings

The authors find that ML models are able to predict controversies with high predictive performance and validity. The findings indicate that the weighting problem with the ESG ratings can be addressed with a data-driven approach. The decisive prerequisite, however, for the proposed rating methodology is that social controversies are predicted by a broad set of SP indicators. The results also suggest that predictively valid ratings can be developed with this ML-based AI method.

Practical implications

This study offers practical solutions to ESG rating problems that have implications for investors, ESG raters and socially responsible investments.

Social implications

The proposed ML-based AI method can help to achieve better ESG ratings, which will in turn help to improve SP, which has implications for organizations and societies through sustainable development.

Originality/value

To the best of the authors’ knowledge, this research is one of the first studies that offers a unique method to address the ESG rating problem and improve sustainability by focusing on SP indicators.

Place, publisher, year, edition, pages
Emerald, 2023
National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-49797 (URN)10.1108/SAMPJ-03-2022-0127 (DOI)001086807300001 ()2-s2.0-85175012618 (Scopus ID)
Available from: 2023-11-08 Created: 2023-11-08 Last updated: 2023-11-10Bibliographically approved
Abikari, M., Öhman, P. & Yazdanfar, D. (2023). Negative emotions and consumer behavioural intention to adopt emerging e-banking technology. Journal of Financial Services Marketing, 28(4), 691-704
Open this publication in new window or tab >>Negative emotions and consumer behavioural intention to adopt emerging e-banking technology
2023 (English)In: Journal of Financial Services Marketing, ISSN 1363-0539, E-ISSN 1479-1846, Vol. 28, no 4, p. 691-704Article in journal (Refereed) Published
Abstract [en]

Successful implementation of e-banking technology depends on how consumers perceive the technology and how likely they are to adopt it. Although several studies have analysed the impact of some specific negative emotions, few studies examine a broad range of consumers’ negative emotions (i.e. both deterrence and loss emotions) arising from appraisals of e-banking technology. This study investigates the possible relationships between deterrence and loss emotions, and consumers’ behavioural intention to adopt emerging e-banking technology. Based on the unified theory of acceptance and use of technology, partial least squares structural equation modelling was used to analyse a conceptual model and related hypotheses. The empirical evidence draws attention to the relationship between loss emotions and consumers’ behavioural intention to adopt emerging e-banking technology through effort expectancy and performance expectancy, respectively. 

Place, publisher, year, edition, pages
Springer Nature, 2023
Keywords
Deterrence emotions, Emerging e-banking technology, Loss emotions, Unified theory of acceptance and use of technology
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-45877 (URN)10.1057/s41264-022-00172-x (DOI)000837584600001 ()2-s2.0-85135710901 (Scopus ID)
Available from: 2022-08-24 Created: 2022-08-24 Last updated: 2024-02-19Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0001-5731-0489

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