Sökning: "accounting methods"

Visar resultat 1 - 5 av 228 avhandlingar innehållade orden accounting methods.

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. An Eye for Accounting : Studies investigating judgmental effects of visual cues in accounting communication

   Författare :Jenny Backman; Jan Lindvall; Frank Hartmann; Jonas Gerdin; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Behavioral accounting research; Visuals; Framing; Accounting communication; Judgment and decision-making; Business Studies; Företagsekonomi;

   Sammanfattning : This dissertation investigates judgmental effects of visual cues in accounting communication. The dissertation comprises a comprehensive summary and four empirical studies. LÄS MER

4. 3. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

   Författare :Sven-Arne Nilsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting standard-setting; Organization expenses; Intangible assets; Goodwill; Financial accounting; Accounting; Redovisning;

   Sammanfattning : Every conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. LÄS MER

5. 4. 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

7. 5. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach

   Författare :Mats Carlbäck; Sweden Göteborg Handelshögskolan Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Constructive Approach;

   Sammanfattning :  The objective of this research project is to analyse and identify the role of tools used in the restaurant industry to improve resource management efficiency and performance, to develop and test the Experience Accounting tool, and to test and evaluate if this particular system is the system that could fill a gap in the hospitality industry.The research is based on the notion that the hospitality business is part of the experience industry and is producing experiences rather than a plate of food and a bed to sleep in. LÄS MER