Sökning: "Gustav Johed"

Visar resultat 1 - 5 av 6 avhandlingar innehållade orden Gustav Johed.

1. 1. 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

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. Accounting in the field of governance

   Författare :Sabina Du Rietz; Bino Catasús; Gustav Johed; Kalle Kraus; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting; corporate; governance; field; investors; trade unions; accountability; technology; Business Administration; företagsekonomi;

   Sammanfattning : Corporate governance phenomena have traditionally been, and are still, studied foremost as relationships between principals and agents. Studies of how accounting plays out in corporate governance settings rather share the interest in hierarchical influence than challenge it. LÄS MER

5. 4. The auditor : Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces

   Författare :Nellie Gertsson; Pernilla Broberg; Sven-Olof Collin; Torbjörn Tagesson; Marita Blomkvist; Gustav Johed; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditor; Boundary-setting forces; Professional versus business; Clients; Added value; Revisor; Gränssättande krafter; Professionell kontra affärer; Klienter; Mervärde;

   Sammanfattning : The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. LÄS MER

7. 5. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user

   Författare :Liesel Klemcke; Bino Catasús; Gustav Johed; Darlene Himick; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; företagsekonomi; Business Administration;

   Sammanfattning : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. LÄS MER