Search for dissertations about: "accounting and management"

Showing result 1 - 5 of 167 swedish dissertations containing the words accounting and management.

  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. Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations

    Author : Mikael Cäker; Linköpings universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Computer science; Datavetenskap; Economic Information Systems; Ekonomiska informationssystem; Business and economics; Humanities and Social sciences;

    Abstract : This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. READ MORE

  5. 3. Mapping management accounting and trust : an extended literature review

    Author : Gabriella Wennblom; Jonas Gerdin; Sven Helin; Tobias Johansson; Christian Ax; Örebro universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; management accounting; trust; system trust; control; performance evaluation; interorganizational relationships; Business Studies; Företagsekonomi;

    Abstract : More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. READ MORE

  6. 4. Value-based management - positioning of claimed merits and analysis of application

    Author : Peter W Jönsson; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; adoption; management process aspects; objective; performance measurement; strategic planning; remuneration; MVA; EVA; TBR; CFROI; Accounting; TSR; measurement aspects; management accounting constructs; Value-based management; management accounting; Redovisning;

    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

  7. 5. Sensemaking and management : a theoretical discussion with research implications

    Author : Christian Ifvarsson; Luleå tekniska universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Redovisning och styrning; Accounting and Control;

    Abstract : The general interest of this research is problems concerned with new information and technology, and their development and use in the management context. One important aspect of this problem has been argued to be how people come to make sense of new information and technology. READ MORE