Search for dissertations about: "accounting control"
Showing result 1 - 5 of 163 swedish dissertations containing the words accounting control.
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1. Internal Control : A Study of the Concept and Themes of Internal Control
Abstract : This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity. READ MORE
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2. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance
Abstract : 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). READ MORE
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3. Autonomous cloud resource provisioning : accounting, allocation, and performance control
Abstract : The emergence of large-scale Internet services coupled with the evolution of computing technologies such as distributed systems, parallel computing, utility computing, grid, and virtualization has fueled a movement toward a new resource provisioning paradigm called cloud computing. The main appeal of cloud computing lies in its ability to provide a shared pool of infinitely scalable computing resources for cloud services, which can be quickly provisioned and released on-demand with minimal effort. READ MORE
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4. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach
Abstract : 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. READ MORE
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5. Mapping management accounting and trust : an extended literature review
Abstract : More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. READ MORE