Search for dissertations about: "Accounting profession"
Showing result 1 - 5 of 8 swedish dissertations containing the words Accounting profession.
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1. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user
Abstract : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. READ MORE
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2. Rethinking Accounting Professionalisation in China : A Study of the Development of the Chinese Public Accounting Profession since the “Reform and Opening-up”
Abstract : 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. READ MORE
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3. An investigation of practitioners' and students' conceptions of accounting work
Abstract : This thesis aims at exploring conceptions heJd of accounting work by students and practitioners. The findings are useful for informing accounting education and the cmTiculum and thus enhance accounting graduate readiness for work. READ MORE
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4. Institutional Logics and Accounting Professionals : The case of K2 and K3
Abstract : 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. READ MORE
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5. The Work of the Accounting & Controlling Department and its Drivers: understanding the concept of a business partner
Abstract : 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. READ MORE
