Sökning: "accounting concepts"

Visar resultat 6 - 10 av 49 avhandlingar innehållade orden accounting concepts.

1. 6. Time to Work : Responsibilization and Reification in the Swedish Welfare State

   Författare :Desirée Ödén; Mikael Holmgren Caicedo; Fredrik Svärdsten Nymans; Ebba Sjögren; Christine Cooper; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Management Accounting; Performance; Performance Management; Public Sector; Refugee Crisis; Establishment; Labour Market; Responsibilization; Commodification; Alienation; Reification; Critical Theory; Swedish Public Employment Service; Business Administration; företagsekonomi;

   Sammanfattning : In late 2015 and early 2016, more than two million refugees crossed European borders. Sweden, with its 10 million inhabitants welcomed more than 160,000 refugees, the second highest number per capita in Europe. LÄS MER

3. 7. Mapping management accounting and trust : an extended literature review

   Författare :Gabriella Wennblom; Jonas Gerdin; Sven Helin; Tobias Johansson; Christian Ax; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; management accounting; trust; system trust; control; performance evaluation; interorganizational relationships; Business Studies; Företagsekonomi;

   Sammanfattning : More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. LÄS MER

4. 8. Accounting, Professions, and Performativity: Exploring the limits of accountingisation in professional organisations

   Författare :Cemil Eren Firtin; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountingisation; professionalisation; calculative practices; performativity; accounting;

   Sammanfattning : This thesis explores the practice of calculations and their consequences in different professional contexts. Specifically, it aims to extend the discussion on the relationship between accounting and public sector professionals by elaborating on the concept of accountingisation using a performative approach. LÄS MER

5. 9. Bridging the GAAP? : IFRS in accounting practice

   Författare :Berit Hartmann; Jan Mouritsen; Robert Picard; Andrea Mennicken; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. LÄS MER

7. 10. Patterns of corporate visual selfrepresentation in accounting narratives

   Författare :Emelie Eriksson; Alf Westelius; Carl-Johan Petri; Bino Catasus; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; visual research; self-representation; diagrams; accounting narrative; corporate reporting; public disclosure; business models; semiotics; annual report; Ericsson; visuell forskning; visuella metoder; självrepresentation; diagram; externredovisning; affärsmodell; semiotik; årsredovisning; Ericsson; Economic Information Systems; Ekonomiska informationssystem;

   Sammanfattning : This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. LÄS MER