Sökning: "Accounting information"

Visar resultat 6 - 10 av 255 avhandlingar innehållade orden Accounting information.

  1. 6. 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

  3. 7. On Institutional Demands in Banking and the Exchange of Hard and Soft Accounting Information

    Författare :Magnus Norberg; Fredrik Nilsson; Linda Wedlin; Mikael Wendschlag; Katarina Kaarbøe; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Banking; Institutional demands; Regulatory initiatives; Exchange; Accounting information; Hard information; Soft information; Financial regulation; KRITA; MiFID II; Financial robo-advising; Transactions; Relationship; Firms; Digitalisation; Tension; Business Studies; Företagsekonomi;

    Sammanfattning : The overarching purpose of the thesis is to explore how institutional demands influence banks, which has been a core issue in banking research. This has become even more critical since the financial crisis of 2007–2009. LÄS MER

  4. 8. Framgångsrika entreprenörers användning av redovisningsinformation : Successful entrepreneurs' use of accounting information

    Författare :Johan Dergård; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting information; entrepreneurship; product lifecycle theory; growing firms;

    Sammanfattning : Even if accounting has come to play one or more significant roles in different or- ganisational context, there are still situations where we know little about the role of accounting. One of these is the entrepreneurial context. LÄS MER

  5. 9. The Pursuit of Relevance : Studies on the Relationships between Accounting and Users

    Författare :Johan Graaf; Matti Skoog; Roland Almqvist; John Holland; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Information; Relevance; Financial analysis; Social and Institutional Practice; Capital Markets; Sell-side; Analyst; Broker; Equity sales; Investment recommendations; företagsekonomi; Business Administration;

    Sammanfattning : Relevance has become one of the key priorities for accounting policy, and implies that accounting should have an impact on the economic decision-making of accounting users. Despite the increased importance given to users, however, little is known concerning the properties of such relevance in practice. LÄS MER

  7. 10. 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