Redovisningsmått, påkopplade system och ekonomiska konsekvenser

Sammanfattning: Accounting measures are often used as a basis for decisions and computations. In these capacities, accounting measures are often taken for granted. This thesis concerns the use of accounting measures in contracts and in legislation. The main focus of the thesis is the use of accounting measures in contracts for performance compensation. In this capacity, the usefulness of the measures derives from congruence with overall corporate goals as well as the measures? ability to reflect underlying economic activities as perceived by users. Furthermore, other characteristics, such as simplicity, predictability and legitimacy, are also considered important. Users take a pragmatic view on the usefulness of accounting measures. The use of accounting measures can give rise to economic consequences through systems connected to the accounting measurement system. Furthermore, the connection of systems may also disturb the accounting measurement system. The accounting measurement system is a system of rules that is interpreted and used by individuals, who are affected by the output from the system in different ways. This thesis discusses the consequences arising from other well-defined systems being connected to the accounting measurement system, and the implications of such connections for decisions regarding the mechanistic use of accounting measures.