Sökning: "International accounting"

Visar resultat 1 - 5 av 77 avhandlingar innehållade orden International accounting.

  1. 1. Accounting and Stockmarkets

    Författare :Jan Marton; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; accounting diversity; financial analyst; Swedish accounting; accounting harmonization; stock market;

    Sammanfattning : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. LÄS MER

  2. 2. Group Accounting Across Borders

    Författare :Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

    Sammanfattning : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. LÄS MER

  3. 3. Accounting for cooperation : case study of swedish vertical supply relationships

    Författare :Zita Ambrutyte; Linköpings universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    Sammanfattning : During the last decades a combination of business trends has caused companies to rely increasingly on relationships with other firms. Despite the popularity of inter-organizational relationships, evidence shows that many inter-organizational relationships fall short of meeting the expectations of their participants or fall for other reasons. LÄS MER

  4. 4. Rethinking Accounting Professionalisation in China : A Study of the Development of the Chinese Public Accounting Profession since the “Reform and Opening-up”

    Författare :Wenjun Wen; Redovisning och finans; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; public accounting profession; accounting professionalisation; professional accounting body; the Chinese state; CICPA; Big Four; China;

    Sammanfattning : This thesis is a study of the development of the Chinese public accounting profession since China launched the “Reform and Opening-up” policy in 1978. The current, established theoretical representations of accounting professionalisation in China are predominantly underpinned by Gramsci’s (1971) hegemony perspective. LÄS MER

  5. 5. The Work of the Accounting & Controlling Department and its Drivers: understanding the concept of a business partner

    Författare :Katarzyna Cieslak; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountants; accounting controlling department; business partner; management accounting; accountants role; accounting practices; organizational drivers; case study; corrugated packaging industry;

    Sammanfattning : The role of accountants in organizations is intriguing in the current context of the broad changes in the profession observed by many. Mainly because of technological advancements, what has previously required a considerable amount of time and effort, i.e. LÄS MER