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Showing result 1 - 5 of 22 swedish dissertations matching the above criteria.

  2. 1. Borders of management : five studies of accounting, organizing and the environment

    Author : Bino Catasús; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Environmental accounting; Environmental management; Miljöredovisning;

    Abstract : .... READ MORE

  4. 2. Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers

    Author : Charlotta Bay; Bino Catasús; Gustav Johed; Yves Gendron; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; constitutive role; interpretation; accounting framer; private sphere; identification design practices; representation; social construction; Business Studies; Företagsekonomi;

    Abstract : The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. READ MORE

  5. 3. The Auditor at Work : A study of auditor practice in Big 4 audit firms

    Author : Pernilla Broberg; Anne Loft; Torbjörn Tagesson; Bino Catasús; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Auditing; Auditors; Practice; Profession; Structure; Judgment; Comfort; Audit quality; Audit firm; Big 4; Auditing; auditors; practice; profession; structure; judgment; comfort; audit quality; Big 4; audit firms;

    Abstract : By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. READ MORE

  6. 4. Reporting Intellectual Capital : Four studies on recognition

    Author : Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; intangibles; Intellectual Capital; mandatory; recognition; reporting; voluntary;

    Abstract : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. READ MORE

  7. 5. Framing Audit Failure : Four studies on audit quality discomforts

    Author : Thomas Carrington; Bino Catasús; Keith Robson; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; audit failure; framing; disciplinary cases; comfort; discomforts; actor-network theory; audit quality; voice; Business studies; Företagsekonomi; Business Administration; företagsekonomi;

    Abstract : The aim of this thesis is to analyze the practice of auditing in terms of how relevant actors frame audit failure. This aim is explored in four different articles. The first article examines and develops the idea of auditing as a comfort-producing activity. READ MORE