Sökning: "accounting norms"

Visar resultat 1 - 5 av 15 avhandlingar innehållade orden accounting norms.

  1. 1. 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

  3. 2. 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

  4. 3. Normer och reformer. Den landskommunala och stadskommunala budgetens och redovisningens historia 1862-1968

    Författare :Glenn Fihn; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting; accounts; bookkeeping; budget; norms municipalities; institutions; expansion reforms;

    Sammanfattning : At the center of this study is the development of norms for the Swedish municipal budget and accounting in its historic context. By historic context, we refer here to the aspects of the course of history, which concern municipal expansion and institutional change. LÄS MER

  5. 4. Utveckling av miljöredovisning i svenska börsbolag : praxis, begrepp, orsaker

    Författare :Fredrik Ljungdahl; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting change; Voluntary disclosure; Environmental reporting; Environmental liabilities; Accounting; Redovisning;

    Sammanfattning : Before 1990 environmental reporting in Sweden was a marginal and unsystematic activity undertaken by a small number of large companies in high-profile industries. The 1990's have witnessed a dramatic increase in environmental reporting practice, and today a large number of companies in almost all industries annually report considerable amounts of environmental information. LÄS MER

  7. 5. Accounting, Professions, and Performativity: Exploring the limits of accountingisation in professional organisations

    Författare :Cemil Eren Firtin; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountingisation; professionalisation; calculative practices; performativity; accounting;

    Sammanfattning : This thesis explores the practice of calculations and their consequences in different professional contexts. Specifically, it aims to extend the discussion on the relationship between accounting and public sector professionals by elaborating on the concept of accountingisation using a performative approach. LÄS MER