Search for dissertations about: "financial accounting dissertations"

Showing result 1 - 5 of 6 swedish dissertations containing the words financial accounting dissertations.

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. Application of Principles-based Accounting Standards : the case of internally generated intangibles

   Author : Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

   Abstract : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. READ MORE

6. 4. Corporate Disclosures Regulations : Social Solution or a Problem?

   Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Arend Hintze; Moti Zwilling; Högskolan Dalarna; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; audit choice; audit regulations; corporate governance; corporate sustainability; EU-wide accounting reforms; firm growth; greenhouse gas emissions; machine learning; microdata analysis; natural learning processing; new institutional economics; nonfinancial reporting; survey;

   Abstract : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). READ MORE

7. 5. Solid waste management based on cost-benefit analysis using the WAMED model

   Author : Viacheslav Mutavchi; Jan Stenis; William Hogland; Torleif Bramryd; Linnéuniversitetet; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economic models; economic incentives; solid waste management SWM schemes; baling economics; municipal solid waste MSW management; ecological– economic efficiency ECO-EE ; cost-benefit analysis CBA ; full cost accounting FCA analysis; the WAMED model; the COSTBUSTER model; the EUROPE model.; Environmental technology; Miljöteknik; Business administration; Företagsekonomi;

   Abstract : Efficient waste management enables the protection of human health, reducing environmental pollution, saving of natural resources, and achieving sustainable and profitable management of energy. In many countries, the general guidelines for waste management are set by national or local waste management plans. READ MORE