Search for dissertations about: "case study in accounting"

Showing result 1 - 5 of 98 swedish dissertations containing the words case study in accounting.

2. 1. Institutional Logics and Accounting Professionals : The case of K2 and K3

   Author : Karin Seger; Hans Englund; Magnus Frostenson; Roland Almqvist; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Institutional logics; multiple logics; co-existing logics; accounting professionals; accounting firms; small companies; small limited companies; the K-project; K2; 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

4. 2. Accounting for cooperation : case study of swedish vertical supply relationships

   Author : Zita Ambrutyte; Linköpings universitet; []
   Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

   Abstract : During the last decades a combination of business trends has caused companies to rely increasingly on relationships with other firms. Despite the popularity of inter-organizational relationships, evidence shows that many inter-organizational relationships fall short of meeting the expectations of their participants or fall for other reasons. READ MORE

5. 3. The Work of the Accounting & Controlling Department and its Drivers: understanding the concept of a business partner

   Author : Katarzyna Cieslak; Företagsekonomiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountants; accounting controlling department; business partner; management accounting; accountants role; accounting practices; organizational drivers; case study; corrugated packaging industry;

   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

6. 4. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach

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

7. 5. Group Accounting Across Borders

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

   Abstract : 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. READ MORE