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Showing result 1 - 5 of 99 swedish dissertations matching the above criteria.

2. 1. Accounting and Risk : In the eyes of a financially successful entrepreneur

   Author : Fredrik Lundell; Högskolan i Skövde; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi; Humanities and Social sciences; Humaniora-samhällsvetenskap;

   Abstract : This is a study dedicated to accounting in the context of entrepreneurship. The point of departure is a matter of controversy regarding the risk-taking of entrepreneurs. A risk paradox exists since entrepreneurs are seen as risk-takers although they do not exhibit a higher tendency to take risks than other individuals. READ MORE

4. 2. Accounting the Future : An Ethnography of the European Spallation Source

   Author : Ivanche Dimitrievski; Stephen William Woolgar; Ericka Johnson; Michael E. Lynch; Linköpings universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountability relations; future; futuring practices; community performance;

   Abstract : The thesis investigates the social processes involved in the practices of futuring. It addresses the question of how social practices contribute to the production and maintenance of robust versions of the future. It asks how best we should study futurity, including expectations, imaginations, promises and visions. READ MORE

5. 3. Mapping management accounting and trust : an extended literature review

   Author : Gabriella Wennblom; Jonas Gerdin; Sven Helin; Tobias Johansson; Christian Ax; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; management accounting; trust; system trust; control; performance evaluation; interorganizational relationships; Business Studies; Företagsekonomi;

   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

6. 4. Bridging the GAAP? : IFRS in accounting practice

   Author : Berit Hartmann; Jan Mouritsen; Robert Picard; Andrea Mennicken; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. READ MORE

7. 5. Management Accounting and the Institutionalisation of Trust

   Author : Gudrun Baldvinsdottir; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; trust; management accounting practice; management accountant; performance evaluation; institutionalisation;

   Abstract : Bearing in mind the important features of accounting figures with regard to performance evaluation, the value of the way accounting figures are experienced as trustworthy and fair cannot be stressed enough. Surprisingly, with the overall focus on efficiency in today´s companies and the intensified use of performance evaluation measurements, the question of trust has been somewhat neglected within accounting research. READ MORE