Sökning: "professional accounting body"

Hittade 4 avhandlingar innehållade orden professional accounting body.

  1. 1. 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. 2. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance

    Författare :Yuliya Ponomareva; Sven-Olof Yrjö Collin; Ruth Aguilera; Linnéuniversitetet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Managerial discretion; board of directors; agency theory; delegation; control; transition economy; Sweden; Ekonomistyrning; Ekonomistyrning;

    Sammanfattning : This dissertation addresses the question of effective delegation, exploring it through the concept of managerial discretion (i.e., a latitude of managerial actions, which lie in the zone of shareholders’ acceptance). LÄS MER

  4. 3. 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

  5. 4. Explaining Earnings and Income Inequality in Chile

    Författare :Alexis Palma; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Income Inequality; Inequality Decomposition; Chile; Labor Market; Informal Sector; Bootstrap; Quintile Regressions;

    Sammanfattning : The focal point of all papers in this thesis is income inequality in Chile. In some of them household income is analyzed, in others monthly earnings or the wage rate are used. In the first and fourth paper a long-run analysis is done, while in the second and third I concentrate my attention only on the 1990s. LÄS MER