Search for dissertations about: "Public accounting"

Showing result 1 - 5 of 83 swedish dissertations containing the words Public accounting.

  2. 1. 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

  4. 2. Essays of Financial Performance and Capital Structure

    Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

    Abstract : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. READ MORE

  5. 3. Accounting, Professions, and Performativity: Exploring the limits of accountingisation in professional organisations

    Author : Cemil Eren Firtin; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountingisation; professionalisation; calculative practices; performativity; accounting;

    Abstract : This thesis explores the practice of calculations and their consequences in different professional contexts. Specifically, it aims to extend the discussion on the relationship between accounting and public sector professionals by elaborating on the concept of accountingisation using a performative approach. READ MORE

  6. 4. Time to Work : Responsibilization and Reification in the Swedish Welfare State

    Author : Desirée Ödén; Mikael Holmgren Caicedo; Fredrik Svärdsten Nymans; Ebba Sjögren; Christine Cooper; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Management Accounting; Performance; Performance Management; Public Sector; Refugee Crisis; Establishment; Labour Market; Responsibilization; Commodification; Alienation; Reification; Critical Theory; Swedish Public Employment Service; Business Administration; företagsekonomi;

    Abstract : In late 2015 and early 2016, more than two million refugees crossed European borders. Sweden, with its 10 million inhabitants welcomed more than 160,000 refugees, the second highest number per capita in Europe. READ MORE

  7. 5. Rethinking Accounting Professionalisation in China : A Study of the Development of the Chinese Public Accounting Profession since the “Reform and Opening-up”

    Author : Wenjun Wen; Redovisning och finans; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; public accounting profession; accounting professionalisation; professional accounting body; the Chinese state; CICPA; Big Four; China;

    Abstract : This thesis is a study of the development of the Chinese public accounting profession since China launched the “Reform and Opening-up” policy in 1978. The current, established theoretical representations of accounting professionalisation in China are predominantly underpinned by Gramsci’s (1971) hegemony perspective. READ MORE