Sökning: "Positive Accounting"

Visar resultat 1 - 5 av 90 avhandlingar innehållade orden Positive Accounting.

  1. 1. 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

  3. 2. Activity-Based Costing : avbildning, integration & nytta

    Författare :Henrik Nehler; Lars A. Samuelson; Linköpings universitet; []
    Nyckelord :Activity-Based Costing; Activity-Based Management; activities; cost pools; cost drivers; product costing; cost accounting; management accounting; management control systems; cost system complexity sophistication; degree of integration; information value; Activity-Based Costing; ekonomistyrning; kostnader; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    Sammanfattning : This doctoral dissertation provides an extensive analysis of Activity-Based Costing, one of the most discussed management accounting models during the 90's. The aim of the study is to analyse the prerequisites for the design, integration and use of Activity-Based Costing systems. LÄS MER

  4. 3. Management accounting in farm businesses

    Författare :Uliana Gottlieb; Sveriges lantbruksuniversitet; Sveriges lantbruksuniversitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LANTBRUKSVETENSKAPER; AGRICULTURAL SCIENCES;

    Sammanfattning : This thesis examines what management accounting (MA) practices are used in farms, how they are shaped and what their implications are. The four papers illustrate numerous linkages between MA, accountability, the firm, the manager and the wider context. LÄS MER

  5. 4. Essays on Disclosure Practices in Sweden - Causes and Effects

    Författare :Anders H Adrem; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Earnings Forecasts; Financial Analysts; Annual Report; Strategy; Voluntary Disclosure; Accounting; Investor Relations; Redovisning;

    Sammanfattning : This doctoral thesis examines the causes and effects of corporate disclosure practices. The thesis consists of four independent but related essays that collectively make up a country study for Sweden. LÄS MER

  7. 5. Risk, uncertainty & profitability : An accounting-based study of industrial firms' financial performance

    Författare :Mattias Hamberg; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi; Business studies; Företagsekonomi; Business Studies; företagsekonomi;

    Sammanfattning : It is often said, among practicians and theorists, that doing business is about taking risks. Thisthesis is focused on the relationship between doing business, and thereby earning a return, andthe inherent risk taking. LÄS MER