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“Everyone should have done a better job” - How Language Constructs Legitimacy in a Financial Scandal

Rysjö Lindholm, Ebba LU and Loudd, Tilda LU (2025) BUSN79 20251
Department of Business Administration
Abstract
Seminar date: June 4, 2025

Course: BUSN79

Authors: Ebba Rysjö Lindholm and Tilda Loudd

Advisor/Examiner: Niklas Sandell/Liesel Klemcke

Five key words: Account Theory, Legitimacy Theory, Crisis Communication, Allra, Financial Scandal

Purpose: To examine how Allra, the Pensions Agency, Politicians, and Auditors used external communication to legitimize their actions throughout the Allra scandal, how these strategies evolved over time through verbal accounts, and what implications they had for shaping the Allra-story.

Methodology: This study follows a longitudinal case study design of the Allra scandal. External communication from 2017 to 2025 was chronologically coded using Account theory and analyzed using Legitimacy... (More)
Seminar date: June 4, 2025

Course: BUSN79

Authors: Ebba Rysjö Lindholm and Tilda Loudd

Advisor/Examiner: Niklas Sandell/Liesel Klemcke

Five key words: Account Theory, Legitimacy Theory, Crisis Communication, Allra, Financial Scandal

Purpose: To examine how Allra, the Pensions Agency, Politicians, and Auditors used external communication to legitimize their actions throughout the Allra scandal, how these strategies evolved over time through verbal accounts, and what implications they had for shaping the Allra-story.

Methodology: This study follows a longitudinal case study design of the Allra scandal. External communication from 2017 to 2025 was chronologically coded using Account theory and analyzed using Legitimacy theory to trace how legitimacy strategies evolved.

Theoretical perspectives: This study is grounded in a constructionist perspective and draws on Account theory and Legitimacy theory.

Empirical foundation: The study draws on secondary data from external communication, by Allra, the Pensions Agency, Politicians, and Auditors, including statements, interviews, reports, and media coverage from 2017–2025.

Conclusions: This study shows how actors in the Allra scandal used verbal accounts to manage legitimacy. While Allra shifted strategies and reinforced its role as the main antagonist, other actors maintained consistent approaches that aligned with public expectations. In doing so, they protected their own legitimacy and helped frame Allra as the scandal’s villain. (Less)
Please use this url to cite or link to this publication:
author
Rysjö Lindholm, Ebba LU and Loudd, Tilda LU
supervisor
organization
course
BUSN79 20251
year
type
H1 - Master's Degree (One Year)
subject
keywords
Account Theory, Legitimacy Theory, Crisis Communication, Allra, Financial Scandal
language
English
id
9205988
date added to LUP
2025-06-26 15:34:25
date last changed
2025-06-27 10:30:32
@misc{9205988,
  abstract     = {{Seminar date: June 4, 2025

Course: BUSN79

Authors: Ebba Rysjö Lindholm and Tilda Loudd

Advisor/Examiner: Niklas Sandell/Liesel Klemcke 

Five key words: Account Theory, Legitimacy Theory, Crisis Communication, Allra, Financial Scandal

Purpose: To examine how Allra, the Pensions Agency, Politicians, and Auditors used external communication to legitimize their actions throughout the Allra scandal, how these strategies evolved over time through verbal accounts, and what implications they had for shaping the Allra-story.

Methodology: This study follows a longitudinal case study design of the Allra scandal. External communication from 2017 to 2025 was chronologically coded using Account theory and analyzed using Legitimacy theory to trace how legitimacy strategies evolved.

Theoretical perspectives: This study is grounded in a constructionist perspective and draws on Account theory and Legitimacy theory.

Empirical foundation: The study draws on secondary data from external communication, by Allra, the Pensions Agency, Politicians, and Auditors, including statements, interviews, reports, and media coverage from 2017–2025. 

Conclusions: This study shows how actors in the Allra scandal used verbal accounts to manage legitimacy. While Allra shifted strategies and reinforced its role as the main antagonist, other actors maintained consistent approaches that aligned with public expectations. In doing so, they protected their own legitimacy and helped frame Allra as the scandal’s villain.}},
  author       = {{Rysjö Lindholm, Ebba and Loudd, Tilda}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{“Everyone should have done a better job” - How Language Constructs Legitimacy in a Financial Scandal}},
  year         = {{2025}},
}