Sökning: "accounting concepts"

Visar resultat 16 - 20 av 49 avhandlingar innehållade orden accounting concepts.

  1. 16. The fuzzy front end of product innovation processes : the influence of uncertainty, equivocality, and dissonance in social processes of evolving product concepts

    Författare :Sven Andersson; Helén Anderson; Luleå tekniska universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning och styrning; Accounting and Control;

    Sammanfattning : Developing new products is essential for the long-term survival of companies. The fuzzy front end (FFE) is the first phase in the product innovation process and is considered an important determinant for successful product innovation. This thesis addresses the social process in which individuals evolve a product concept in the fuzzy front end. LÄS MER

  3. 17. Creating New Attention in Management Control

    Författare :Erik Bjurström; Jan Lindvall; Cecilia Lindholm; Hanno Roberts; Uppsala universitet; []
    Nyckelord :Business studies; Attention; Attention-directing; Attention-based view of the firm; Framing; Sensemaking; Practice; Practice theory; Knowledge Management; Management Control; Management Accounting; Performance Measurement; Performance Management; Non-financial; Human Resources; Intangible Assets; Employee Health; Företagsekonomi; Business Studies; företagsekonomi;

    Sammanfattning : The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization. LÄS MER

  4. 18. Knowing in practice : a tool in the production of intensive care

    Författare :Ann-Charlott Wikström; Högskolan Väst; []
    Nyckelord :MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; accounting practices; competence; ethnography; human-human-machine; interaction; intensive care; meaning; morality; technology; Caring sciences; Vårdvetenskap; Vårdvetenskap; Nursing science; accounting practices; competence; ethnography; human-human-machine; interaction; intensive care; meaning; morality; technology;

    Sammanfattning : The overall aim with the the present thesisi was to find out how intensive care is produced by focusing on the ICU staffs interaction with each other and the technological tools they use. Theoretical perspective draws on socio cultural theory and the concepts accounting practices, moralöity in discourse and workplace research. LÄS MER

  5. 19. Construction of the academic discipline ekonomistyrning

    Författare :Stig Sörling; KTH; []
    Nyckelord :Ekonomistyrning; Mangement Accounting; Management Control; Social Construction; Institutional Theory; taken-for-granted images;

    Sammanfattning : The purpose of this text is to contribute to theunderstanding of a specific academic discipline (in Swedishcalled Ekonomistyrning). Another purpose is to contribute to arenewal of this field. Theoretical bases are theories from thesociological field like new institutional theory and theoriesof social constructions. The text consists of two parts. LÄS MER

  7. 20. The association between accounting information and stock prices : model development and empirical tests based on Swedish data

    Författare :Mikael Runsten; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This study investigates the relationship between value creation as described by the traditional cost-based accounting convention and value as perceived by the stock market. In general, previous research using data from a variety of countries has documented inconsistent results and widely fluctuating regression parameters when evaluating such associations. LÄS MER