Sökning: "accounting theory"

Visar resultat 1 - 5 av 138 avhandlingar innehållade orden accounting theory.

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. 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. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance

   Författare :Yuliya Ponomareva; Sven-Olof Yrjö Collin; Ruth Aguilera; Linnéuniversitetet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Managerial discretion; board of directors; agency theory; delegation; control; transition economy; Sweden; Ekonomistyrning; Ekonomistyrning;

   Sammanfattning : This dissertation addresses the question of effective delegation, exploring it through the concept of managerial discretion (i.e., a latitude of managerial actions, which lie in the zone of shareholders’ acceptance). LÄS MER

5. 4. Accounting, Stock Markets and Everyday Life

   Författare :Gustav Johed; Jan-Erik Gröjer; Bino Catasús; David Cooper; Uppsala universitet; []
   Nyckelord :Business studies; Accounting; Actor Network Theory; Annual General Meetings; Private Investors; Sociology of Translation; Företagsekonomi;

   Sammanfattning : The backdrop of this dissertation is one ubiquitous element of everyday life: the stock market. Traditionally, accounting and stock markets are logically coordinate entities and this thesis analyzes how accounting supports private investors in their role as shareholders – as investors in shares and owners of companies. LÄS MER

7. 5. Time to Work : Responsibilization and Reification in the Swedish Welfare State

   Författare :Desirée Ödén; Mikael Holmgren Caicedo; Fredrik Svärdsten Nymans; Ebba Sjögren; Christine Cooper; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Management Accounting; Performance; Performance Management; Public Sector; Refugee Crisis; Establishment; Labour Market; Responsibilization; Commodification; Alienation; Reification; Critical Theory; Swedish Public Employment Service; Business Administration; företagsekonomi;

   Sammanfattning : In late 2015 and early 2016, more than two million refugees crossed European borders. Sweden, with its 10 million inhabitants welcomed more than 160,000 refugees, the second highest number per capita in Europe. LÄS MER