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Found 4 swedish dissertations matching the above criteria.

  2. 1. In Between Competing Ideals : On the Relationships among Accounting, NPM, and Welfare

    Author : Anton Borell; Fredrik Svärdsten Nymans; Roland Almqvist; Jan Löwstedt; Andrea Mennicken; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Management Control; NPM; Welfare; Hybridity; Public Sector; Education; företagsekonomi; Business Administration;

    Abstract : We know that public organizations today are expected to manage activities on multiple, and somewhat incongruent ideals. Since the development of the New Public Management (NPM) wave, public organizations have been increasingly subject to governance by markets, economic frugality and outputs for the purpose of improving efficiency. READ MORE

  4. 2. 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

  5. 3. Shaping Risk Management in Banks

    Author : Vikash Kumar Sinha; Mats Engwall; Håkan Kullvén; Torkel Strömsten; Marika Arena; Andrea Mennicken; KTH; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; internal audit; risk management; risk culture; Basel models; operational risk; liquidity risk; internrevision; riskhantering; riskkultur; Baselmodellerna; operativ risk; likviditetsrisk; Industriell ekonomi och organisation; Industrial Economics and Management; Business Studies; Företagsekonomi;

    Abstract : The recent financial crisis of 2007-08 was a watershed moment in the history of banking. The unprecedented event led to severe scrutiny by standard setters and regulators on how the business of banking is run. As a result of this strict scrutiny, a wide variety of reforms aimed at the second line of defense (risk management) ensued globally. READ MORE

  6. 4. Constituting performance : Case studies of performance auditing and performance reporting

    Author : Fredrik Svärdsten Nymans; Anders Grönlund; Bino Catasús; Andrea Mennicken; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Constituting performance; performance measurement; performance management; performance reporting; performance audit; performance standards; audit independence; accounting concepts; output; representation; government at a distance; social construction; företagsekonomi; Business Administration;

    Abstract : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. READ MORE