Search for dissertations about: "Redovisning"
Showing result 6 - 10 of 47 swedish dissertations containing the word Redovisning.
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6. Value-based management - positioning of claimed merits and analysis of application
Abstract : Value-based management has attracted considerable interest among organizations and academics in recent years. Responding to calls for case-based research, this thesis describes, analyses and conceptualizes value-based management as a management accounting construct. While previous research has focused on the measures (eg. READ MORE
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7. Essays on behavioral determinants of earnings quality
Abstract : The neoclassical economic view of the firm - upon which most of the empirical financial accounting research is based - assumes that managers are rational wealth optimizers. Therefore, managers are considered homogeneous and selfless inputs into the production process, and this implies that different managers are perfect substitutes for one another. READ MORE
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8. Management Accounting Fashion Setting - Studies on Supply-Side Actors in Sweden
Abstract : The successful introduction of a number of new management accounting concepts or management accounting innovations (MAIs) over recent decades, such as activi-ty-based costing and the balanced scorecard, has had a significant impact on man-agement accounting practice. This thesis adopts a management fashion perspective on new management accounting concepts, which views the activities of supply-side actors such as management consultants, the business press, and conference organizers, as crucial to the success of management accounting concepts in a mar-ketplace of potential users. READ MORE
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9. Re-Searching Stewardship
Abstract : Since the theory of stewardship was introduced, there have been various studies testing the constructs of stewards and stewardship. Stewardship research has largely been conducted in unrelated contexts and with a variety of approaches and perspectives. Due to this, there is no agreement as to what stewardship is about. READ MORE
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10. Accountability and Family Business Contexts : An Interpretive Approach to Accounting and Control Practices
Abstract : This thesis discusses accounting and control practices in terms of accountability, i.e. how organizational actors work out who is accountable to whom over what. The study investigates how different forms of accountability can emerge and develop in organizations represented as family- controlled. READ MORE