Sökning: "Swedish accounting"

Visar resultat 1 - 5 av 211 avhandlingar innehållade orden Swedish accounting.

1. 1. Accounting and Stockmarkets

   Författare :Jan Marton; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; accounting diversity; financial analyst; Swedish accounting; accounting harmonization; stock market;

   Sammanfattning : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. LÄS MER

3. 2. Normer och praxis : tre ideella föreningar och deras redovisning

   Författare :Agneta Gustafson; Thomas Polesie; Jonas Gerdin; Filip Wijkström; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial accounting; non-profit sector; Institutional theory; Resource Dependence Theory; Extern redovisning; ideell sektor; Institutionell teori; Resource Dependence theory; Business studies; Företagsekonomi; Företagsekonomi; Business Studies; Private; noon-profit organizations; accounting; accounting theory; accounting norms; accounting practices; institutional theory; isomorphism; resources; resource dependence theory.;

   Sammanfattning : The focus of this study is the accounting of private non-profit organizations. Accounting is understood as a situated practice under specific conditions prevailing in different types of private non-profits. First, a pilot study of the financial reports of 39 Swedish non-profit organizations was undertaken. LÄS MER

4. 3. Den visuella bilden av organisationen : Perspektiv på visualitet i accounting

   Författare :Emelie Havemo; Alf Westelius; Carl-Johan Petri; Johan Alvehus; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; visuality; accounting; semiotics; visual management; financial reporting; visualisation; visualitet; redovisning; ekonomistyrning; semiotik; visual management; finansiell rapportering; visualisering; Economic Information Systems; Ekonomiska informationssystem;

   Sammanfattning : Organisations play a crucial role as actors that shape material action and societal discourse; therefore, it is important to understand the ways in which they gain legitimacy and how they shape society. The power of accounting representations to construct the accounting object – the organisation – is therefore a key concern in the accounting literature. LÄS MER

5. 4. Kommunal redovisning : En rättsvetenskaplig studie

   Författare :Per-Ola Wiklander; Stefan Olsson; Eleonor Kristoffersson; Mats Höglund; Jan Bjuvberg; Karlstads universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; local government accounting; local government accounting act; legal polycentricity; standard-setting; the council for municipal accounting; god redovisningssed; kommunal redovisning; normgivande organ; kompletterande normgivning; rättslig polycentri; RKR; kommunal årsredovisning; Rättsvetenskap; Law;

   Sammanfattning : Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. LÄS MER

7. 5. Group Accounting Across Borders

   Författare :Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

   Sammanfattning : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. LÄS MER