Kristina Tamm Hallström

This article is about small-scale independent single-store retailers that have been in business since the first half of the 20th century - an overlooked group of actors in retail research. Research has mapped the broader structural changes in the retail industry that have benefitted large-scale operations during the last decade. Still, there is an absence of explanations for the continuous existence of small-scale retail businesses with product lines competing with large-scale actors. Retail research tends to take economic profitability and growth as starting points to interrogate the capacity of businesses to successfully compete. Against this background, the longevity of inner-city small-scale independent stores dating back to the early 20th century remains a puzzle, which calls for looking towards alternative theories to find reasons for the persistence of this line of retail. We engage with this puzzle by exploring practices of valuation engaged by store owners in a selection of small-scale, independent stores established in Gothenburg and Stockholm (Sweden) before the 1950s. We draw on understandings of values as produced through social practices and inquire how forms of caring practices figure in the day-to-day maintenance of the stores as means through which they produce value. The article builds on ethnographic fieldwork focusing on in-store interviews with store owners, employees, and customers complemented with observations. We find that care figures in these stores as expressions of attention and presence, of maintenance and of tacit knowledge, and suggest that the retailers' focus on the caring practices identified - rather than on prioritizing growth - is key to their continued, long-term existence. Anchored in an understanding of retail as situated in broader social and political processes, and as such also impacting society at large, we moreover emphasise the importance of attentiveness and valuation of, the caring practices that small-scale store owners engage in.

Purpose
The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.
Design/methodology/approach
The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.
Findings
We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.
Originality/value
The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Since the 1990s, a new model for market control organized through tripartite standards regimes (TSR), has expanded globally and affected most market exchanges through standard-setting, accreditation, and certification. This article investigates business-consumer relations under this regime, with a specific focus on the functions of accreditation and certification. In our case study of Sweden, a new picture of consumer protection under late capitalism evolves. Seeing it as a form of neoliberalization, the article uncovers a transition between two regimes of control; from one built on a potential conflict between consumer and business interests, to one based on the assumption that business interests are beneficial for all parties. Although business interest was formulated as pleasing the consumer-or the "customer"-by both certification firms and the Swedish Accreditation Authority, in practice consumer interest as something worth protecting was made abstract in the era of the TSR.

This paper investigates the role of strategic artifacts in realizing change in two Swedish cities. Drawing from qualitative studies of city development projects we illustrate how ambiguous formulations in vision statements constitute a powerful basis for legitimizing actions. As part of establishing linkages between future-oriented vision statements and concrete actions here and now, we highlight the role of materialization. We provide three examples of how the vision statements studied materialized-into organizational structures, management control systems, and communication efforts-and discuss how such materialization implies that only some parts of broad vision statements are translated into practice.

As the world becomes more and more organized, it seems ever more difficult to find anyone responsible. Why is that? We argue that the extensive external organization of organizations in contemporary society provides the key. Formal organizations are collective orders with great potential for concentrating responsibility on top managers and the organization. But when they are organized by other organizations, this potential is undermined, and responsibility becomes diluted rather than concentrated. We explain this outcome by analysing the communication of decisions as a main producer of responsibility and by defining organization as a decided order. Our analysis draws upon and contributes to research about partial organization, but it also contributes to literatures on global governance and organizational institutionalism.

Procedural planning experiments often attempt to influence how planning actors think through producing physical and social environments that affect how they feel. In this paper such experiments are conceptualized as attempts at generating atmospheric "bubbles" through the engineering of affective atmospheres. Our empirical examples show that purposeful affective engineering is very difficult to achieve - and one cannot expect that their eventual outcomes can be predicted on the basis of the ambitions that underpin them. Therefore, it is crucial to remain attentive to questions concerning the variegated, distributed and often unexpected effects of such endeavors.

This article focuses on how the alleged value of independence in nonprofit organizations should be conceptualized, researched, and advanced. Through the conceptualization of independence as an institutional norm, the article makes several contributions to research on strategies for independence in nonprofit organizations. Rather than focusing on independence as a tangible organizational quality, the article studies and analyzes overarching strategies with which nonprofit organizations promote an image of independence. Recategorizations of results from previous research and illustrations from case studies of Swedish nonprofit ecolabeling serve as the main empirical material. By conceptualizing how nonprofit organizations employ multiple, and sometimes even contradictory, organizational strategies for being perceived as independent, the scope of research is broadened and the roles of institutional contexts and processes are highlighted.

This study traces the development of the management accountant (MA) role at the Swedish Social Insurance Agency (SIA). In 2012, the agency began a reformation by implementing the Lean management system in hopes of increasing customer trust. The results of this study show that the authority of the MA rests on decentralization and the proximity of MAs to managers, as previous research has shown, and more specifically on a definitional and a moral prerogative that may or may not be awarded to MAs enabling them to act as de facto managers. The study shows how the role of the SIA's operative level MAs changed into a helpdesk function with the role of assisting other groups to help themselves, in this case operative-level teams that had begun performing management accounting tasks. Thus, this study bears witness not to the expansion and hybridization of existing MA roles, but to the reduction in authority and de-hybridization of the MA role, from business partner to a pedagogical role on a consultative basis.

 View references (58)In this article, we analyze the specific tools used to organize global food governance: standards, certification and accreditation, to develop and enhance the discussion regarding Tripartite Standards Regimes (TSR). The dynamics and implications of TSRs are discussed through an in-depth process study of the organization of a Swedish eco-label and the two TSRs of which this labeling organization has been a part of between 1985 and 2016. Using the theoretical concept hyper-organization, the article shows the development of four and five-fold organizational layers of control. Two implications of the hyper-organized TSRs are highlighted: (1) Public authorities play a much greater part in global food governance than previous research has acknowledged. The role of the state, in turn, has implications for how legitimacy and responsibility are sought. (2) In the complex organization of standards, certification and accreditation, responsibility is diffused and very hard to locate. Surprisingly, as the role of public authorities in TSRs becomes clearer and more articulate, the system grows more complex, making responsibility even harder to locate. © 2018 Elsevier Ltd

The purpose of this article is to contribute to the development of new theoretical and methodological resources for analysing power dynamics in planning studies. Our overarching aim is to demystify the concept of ‘power’ and what it purports to be describing, making those practices grouped under this label more tangible and, hence, also more readily contestable. Investigating how the effects we label as power are produced, instead of using ‘power’ as an all-covering explanation of societal events, demands a conceptualization of power as the outcome of social processes rather than as a causal variable behind them. An empirical study of a referendum regarding a major urban development in a Swedish suburban municipality illustrates how strong assumptions regarding the dominance of, for example, pre-existing powerful actor-constellations or purely economic relations are not always very helpful, highlighting the need for more acute attentiveness to the micro-physics of power.