Sökning: "accounting practices"

Visar resultat 1 - 5 av 62 avhandlingar innehållade orden accounting practices.

  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. Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers

    Författare :Charlotta Bay; Bino Catasús; Gustav Johed; Yves Gendron; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; constitutive role; interpretation; accounting framer; private sphere; identification design practices; representation; social construction; Business Studies; Företagsekonomi;

    Sammanfattning : The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. 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. Constituting performance : Case studies of performance auditing and performance reporting

    Författare :Fredrik Svärdsten Nymans; Anders Grönlund; Bino Catasús; Andrea Mennicken; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Constituting performance; performance measurement; performance management; performance reporting; performance audit; performance standards; audit independence; accounting concepts; output; representation; government at a distance; social construction; företagsekonomi; Business Administration;

    Sammanfattning : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. LÄS MER

  7. 5. Intricate Involuted Intertwinings : On Accounting, Technology, and Materiality

    Författare :Yu Xiang; Charlotta Bay; Mikael Holmgren Caicedo; Lise Justesen; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting; management accounting; digitalisation; information technology; enterprise resource planning; platforms; sociomateriality; Business Administration; företagsekonomi;

    Sammanfattning : The Information Age was supposed to be different. It was supposed to transform every aspect of our lives, and accounting was going to be no exception. LÄS MER