Search for dissertations about: "accounting doctoral dissertations"
Showing result 1 - 5 of 87 swedish dissertations containing the words accounting doctoral dissertations.
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1. Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance
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
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2. Institutional Logics and Accounting Professionals : The case of K2 and K3
Abstract : Accounting firms have long been considered a ‘black box’ in the literature, but over the last two decades or so, a growing body of literature has emerged which points to how the accounting profession may be seen as a profession in transformation, one in which the underlying logic of their work has gone from emphasizing professional values to one in which commercial values constitute the main rules of the game.This thesis draws upon and add to this literature as it directs attention to how co-existing and potentially conflicting institutional logics enable and constrain accounting professionals, in practice and over time. READ MORE
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3. Mapping management accounting and trust : an extended literature review
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
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4. Understanding management accounting when "institutions matter" : a multimethod approach
Abstract : This thesis departs from a need to map extant research on management accounting (MA) drawing on institutional theorizing, due to unnecessary confusion and unclarity within. Four ‘areas of confusion’ are reviewed, i.e. MA as a concept, modelling of workings of and reasons for agency, MA’s role in social accounts and sources of (i. READ MORE
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5. Corporate Disclosures Regulations : Social Solution or a Problem?
Abstract : Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). READ MORE
