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Showing result 1 - 5 of 16 swedish dissertations matching the above criteria.

  2. 1. 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

  4. 2. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance

    Author : Yuliya Ponomareva; Sven-Olof Yrjö Collin; Ruth Aguilera; Linnéuniversitetet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Managerial discretion; board of directors; agency theory; delegation; control; transition economy; Sweden; Ekonomistyrning; Ekonomistyrning;

    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

  5. 3. 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

  6. 4. Understanding management accounting when "institutions matter" : a multimethod approach

    Author : Malin Härström; Jonas Gerdin; Hans Englund; Kirsi-Mari Kallio; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Management accounting; institutional theory; performance measurement; academia; situations; perceived control exposure; multimethod approach;

    Abstract : This thesis departs from a need to map extant research on management accounting (MA) drawing on institutional theorizing, due to unnecessary confusion and unclarity within. Four ‘areas of confusion’ are reviewed, i.e. MA as a concept, modelling of workings of and reasons for agency, MA’s role in social accounts and sources of (i. READ MORE

  7. 5. Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations

    Author : Mikael Cäker; Linköpings universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Computer science; Datavetenskap; Economic Information Systems; Ekonomiska informationssystem; Business and economics; Humanities and Social sciences;

    Abstract : This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. READ MORE