Search for dissertations about: "Research in Accounting"

Showing result 1 - 5 of 331 swedish dissertations containing the words Research in Accounting.

  2. 1. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance

    Author : Yuliya Ponomareva; Sven-Olof Yrjö Collin; Ruth Aguilera; Linnéuniversitetet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Managerial discretion; board of directors; agency theory; delegation; control; transition economy; Sweden; Ekonomistyrning; Ekonomistyrning;

    Abstract : This dissertation addresses the question of effective delegation, exploring it through the concept of managerial discretion (i.e., a latitude of managerial actions, which lie in the zone of shareholders’ acceptance). READ MORE

  4. 2. Accounting and Stockmarkets

    Author : Jan Marton; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; accounting diversity; financial analyst; Swedish accounting; accounting harmonization; stock market;

    Abstract : The empirical motivation of this dissertation is the increasing importance and internationalization of stock markets, combined with accounting systems that historically are national in scope. At this time, there is incomplete knowledge of the effects on stock market actors of this recent development. READ MORE

  5. 3. An Eye for Accounting : Studies investigating judgmental effects of visual cues in accounting communication

    Author : Jenny Backman; Jan Lindvall; Frank Hartmann; Jonas Gerdin; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Behavioral accounting research; Visuals; Framing; Accounting communication; Judgment and decision-making; Business Studies; Företagsekonomi;

    Abstract : This dissertation investigates judgmental effects of visual cues in accounting communication. The dissertation comprises a comprehensive summary and four empirical studies. READ MORE

  6. 4. 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

  7. 5. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach

    Author : Mats Carlbäck; Sweden Göteborg Handelshögskolan Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Constructive Approach;

    Abstract :  The objective of this research project is to analyse and identify the role of tools used in the restaurant industry to improve resource management efficiency and performance, to develop and test the Experience Accounting tool, and to test and evaluate if this particular system is the system that could fill a gap in the hospitality industry.The research is based on the notion that the hospitality business is part of the experience industry and is producing experiences rather than a plate of food and a bed to sleep in. READ MORE