Avancerad sökning

Visar resultat 1 - 5 av 30 avhandlingar som matchar ovanstående sökkriterier.

1. 1. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

   Författare :Sven-Arne Nilsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting standard-setting; Organization expenses; Intangible assets; Goodwill; Financial accounting; Accounting; Redovisning;

   Sammanfattning : Every conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. LÄS MER

3. 2. 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

4. 3. 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

5. 4. Utveckling av miljöredovisning i svenska börsbolag : praxis, begrepp, orsaker

   Författare :Fredrik Ljungdahl; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting change; Voluntary disclosure; Environmental reporting; Environmental liabilities; Accounting; Redovisning;

   Sammanfattning : Before 1990 environmental reporting in Sweden was a marginal and unsystematic activity undertaken by a small number of large companies in high-profile industries. The 1990's have witnessed a dramatic increase in environmental reporting practice, and today a large number of companies in almost all industries annually report considerable amounts of environmental information. LÄS MER

7. 5. Accounting the Future : An Ethnography of the European Spallation Source

   Författare :Ivanche Dimitrievski; Stephen William Woolgar; Ericka Johnson; Michael E. Lynch; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountability relations; future; futuring practices; community performance;

   Sammanfattning : The thesis investigates the social processes involved in the practices of futuring. It addresses the question of how social practices contribute to the production and maintenance of robust versions of the future. It asks how best we should study futurity, including expectations, imaginations, promises and visions. LÄS MER