Sökning: "accounting professionals"

Visar resultat 1 - 5 av 14 avhandlingar innehållade orden accounting professionals.

  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

  2. 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

  3. 3. 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

  4. 4. 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. 5. Samverkan blir kamp : En sociologisk analys av ett projekt i ungdomsvården

    Författare :Goran Basic; Malin Åkerström; David Wästerfors; Torbjörn Forkby; Sociologi; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; youngster; project; coordinator; triad; accounting through comparison; role; struggle; collaboration; alliance; conflict; sociology; conflict point of interest; team; dyad; förklarande jämförelse; kamp; roll; konfliktintressepunkt; samverkan; projekt; samordnare; ungdom; dokument; co-ordination; document; subvention; sociologi; konflikt; allians; Missbruks- och beroendevård; Substance Abuse Treatment; Special Education; Specialpedagogik; Social Sciences; Samhällsvetenskap; Kriminologi; Criminology; Work Life Studies; Arbetlivsvetenskap; Professionsstudier; Studies of Professions; Social Psychology; Socialpsykologi; Socialt arbete; Social Work; Sociology; Sociologi; co-ordination; document; subvention; youngster; project; coordinator; triad; accounting through comparison; role; struggle; collaboration; alliance; conflict; sociology; conflict point of interest; team; dyad; förklarande jämförelse; kamp; roll; konfliktintressepunkt; samverkan; projekt; samordnare; ungdom; dokument; sociologi; konflikt; allians;

    Sammanfattning : In this dissertation a collaboration project in Swedish youth care is analysed. The aim of the project was to enhance coordination between the Social Services and the Swedish National Board of Institutional Care in order to make the efforts more efficient. The project also employed a number of coordinators. LÄS MER