Sökning: "Accounting and Control"

Visar resultat 6 - 10 av 187 avhandlingar innehållade orden Accounting and Control.

1. 6. Accountability and Family Business Contexts : An Interpretive Approach to Accounting and Control Practices

   Författare :Emilia Florin Samuelsson; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : This thesis discusses accounting and control practices in terms of accountability, i.e. how organizational actors work out who is accountable to whom over what. The study investigates how different forms of accountability can emerge and develop in organizations represented as family- controlled. LÄS MER

3. 7. Internal Control : A Study of the Concept and Themes of Internal Control

   Författare :Olof Arwinge; Fredrik Nilsson; Nils-Göran Olve; Linköpings universitet; []
   Nyckelord :TECHNOLOGY; TEKNIKVETENSKAP; Economic Information Systems; Ekonomiska informationssystem;

   Sammanfattning : This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity. LÄS MER

4. 8. 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

5. 9. Ekonomisk styrning för förändring : en studie av ekonomiska styrinitiativ i hälso- och sjukvården

   Författare :Tomas Blomquist; Johann Packendorff; Rolf A. Lundin; Anders Söderholm; Lars Lindkvist; Torbjörn Stjernberg; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Management accounting and control; organisational change; management control initiatives; health care; organising processes; projectification; space; time; actor categories;

   Sammanfattning : Since the end of the 1980’s  Swedish county council managers has been preoccupied with planning and implementing organisational change in order to alleviate the financial problems and to create more efficient production systems. Many of these efforts to change have implied changing the systems for management accounting and control, changes that have been inspired both by market-oriented ideologies and by the governance principles of large corporations in the private sector. LÄS MER

7. 10. Managing in turbulence : an empirical study of small firms operating in a turbulent environment

   Författare :Mats Westerberg; Luleå tekniska universitet; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Entreprenörskap och innovation; Entrepreneurship and Innovation; Redovisning och styrning; Accounting and Control;

   Sammanfattning : This thesis deals with how small firms, and especially their CEOs, manage their situation in times of high environmental turbulence. Eight firms have been chosen for the empirical study based on their performance and the CEO’s self-efficacy and tolerance for ambiguity. LÄS MER