Sökning: "accounting"

Visar resultat 11 - 15 av 822 avhandlingar innehållade ordet accounting.

1. 11. Kommunal redovisning : En rättsvetenskaplig studie

   Författare :Per-Ola Wiklander; Stefan Olsson; Eleonor Kristoffersson; Mats Höglund; Jan Bjuvberg; Karlstads universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; local government accounting; local government accounting act; legal polycentricity; standard-setting; the council for municipal accounting; god redovisningssed; kommunal redovisning; normgivande organ; kompletterande normgivning; rättslig polycentri; RKR; kommunal årsredovisning; Rättsvetenskap; Law;

   Sammanfattning : Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. LÄS MER

3. 12. Group Accounting Across Borders

   Författare :Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

   Sammanfattning : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. LÄS MER

4. 13. 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

5. 14. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach

   Författare :Mats Carlbäck; Sweden Göteborg Handelshögskolan Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Constructive Approach;

   Sammanfattning :  The objective of this research project is to analyse and identify the role of tools used in the restaurant industry to improve resource management efficiency and performance, to develop and test the Experience Accounting tool, and to test and evaluate if this particular system is the system that could fill a gap in the hospitality industry.The research is based on the notion that the hospitality business is part of the experience industry and is producing experiences rather than a plate of food and a bed to sleep in. LÄS MER

7. 15. 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