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Showing result 1 - 5 of 7 swedish dissertations matching the above criteria.

2. 1. Intangibles and the transformation of management control systems : five studies on the changing character of management control systems in Swedish organisations

   Author : Matti Skoog; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Management control; Valuation; Ekonomistyrning; Immateriella tillgångar; värdering; Företagsorganisation;

   Abstract : .... READ MORE

4. 2. The Pursuit of Relevance : Studies on the Relationships between Accounting and Users

   Author : Johan Graaf; Matti Skoog; Roland Almqvist; John Holland; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Information; Relevance; Financial analysis; Social and Institutional Practice; Capital Markets; Sell-side; Analyst; Broker; Equity sales; Investment recommendations; företagsekonomi; Business Administration;

   Abstract : Relevance has become one of the key priorities for accounting policy, and implies that accounting should have an impact on the economic decision-making of accounting users. Despite the increased importance given to users, however, little is known concerning the properties of such relevance in practice. READ MORE

5. 3. Roles of Accounting Information in Managerial Work

   Author : Cecilia Gullberg; Jan Lindvall; Alf Westelius; Matti Skoog; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting information; Managerial work; Managers; Management Accounting Systems; Accounting information systems; Informational resources; Construction industry; Business Studies; Företagsekonomi;

   Abstract : Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. READ MORE

6. 4. Fund Managers as Cultured Observers

   Author : Johan Henningsson; Ulf Johanson; Roland Almqvist; Matti Skoog; Guy Ahonen; Mälardalens högskola; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; System theory; network theory; intellectual capital; capital market; SRI funds; working environment; Business and economics; Ekonomi; Industriell ekonomi och organisation;

   Abstract : During the last few decades, Intellectual Capital (IC) has been recognized as an important resource in firms. In order to improve IC reporting, a number of guidelines have been initiated in Europe and in Japan. The capital market has been one important target group for these initiatives. READ MORE

7. 5. The Limits of Control? The Role of Sustainability Control for Constructing Accountability within Organisations

   Author : Leanne Johnstone; Magnus Frostenson; Tommy Borglund; Sabina Du Rietz; Matti Skoog; Örebro universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountability; accountabilisation process; accountability dynamic; hierarchical accountability; institutional incrementalism; social and environmental accounting; socialising accountability; sustainability controlling; sustainability control systems;

   Abstract : Sustainability control is grounded in pragmatic research traditions which imply that the design of formalised sustainability control systems (de-signed by managers) is enough to ensure strategic plans are met in re-sponse to external accountability demands. Through this, the individualis-ing aspects of control in a hierarchical accountability sense are empha-sised, and the main accountability relationship becomes between the supe-rior and subordinate. READ MORE