Sökning: "Karin Seger"

Hittade 2 avhandlingar innehållade orden Karin Seger.

  1. 1. Institutional Logics and Accounting Professionals : The case of K2 and K3

    Författare :Karin Seger; Hans Englund; Magnus Frostenson; Roland Almqvist; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Institutional logics; multiple logics; co-existing logics; accounting professionals; accounting firms; small companies; small limited companies; the K-project; K2; K3;

    Sammanfattning : Accounting firms have long been considered a ‘black box’ in the literature, but over the last two decades or so, a growing body of literature has emerged which points to how the accounting profession may be seen as a profession in transformation, one in which the underlying logic of their work has gone from emphasizing professional values to one in which commercial values constitute the main rules of the game.This thesis draws upon and add to this literature as it directs attention to how co-existing and potentially conflicting institutional logics enable and constrain accounting professionals, in practice and over time. LÄS MER

  3. 2. Application of Principles-based Accounting Standards : the case of internally generated intangibles

    Författare :Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

    Sammanfattning : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. LÄS MER