Search for dissertations about: "accounting firms"

Showing result 1 - 5 of 41 swedish dissertations containing the words accounting firms.

  1. 1. Institutional Logics and Accounting Professionals : The case of K2 and K3

    Author : Karin Seger; Hans Englund; Magnus Frostenson; Roland Almqvist; Örebro universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Institutional logics; multiple logics; co-existing logics; accounting professionals; accounting firms; small companies; small limited companies; the K-project; K2; 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

  2. 2. Essays of Financial Performance and Capital Structure

    Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  3. 3. The theory of Homo comperiens, the firm’s market price, and the implication for a firm’s profitability

    Author : Joachim Landström; Jan-Erik Gröjer; Dag Smith; Frøystein Gjesdal; Uppsala universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Homo Comperiens; Inefficient Markets; Efficient Markets; Arbitrage; No-Arbitrage; Market Price; Market Value; Intrinsic Value; Residual Income; Residual Earnings; Company Valuation; Firm Valuation; Valuation; Accounting; Financial Accounting; Financial Analysis; Residual Rate-of-Return; Residual Rates-of-Returns; Business studies; Företagsekonomi;

    Abstract : This thesis proposes a theory of inefficient markets that uses limited rational choice as a central trait and I call it the theory of Homo comperiens. The theory limits the alternatives and states that the subjects are aware of and only allow them to have rational preference relations on the limited action set and state set, i.e. READ MORE

  4. 4. 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 : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  5. 5. Accounting for cooperation : case study of swedish vertical supply relationships

    Author : Zita Ambrutyte; Linköpings universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    Abstract : During the last decades a combination of business trends has caused companies to rely increasingly on relationships with other firms. Despite the popularity of inter-organizational relationships, evidence shows that many inter-organizational relationships fall short of meeting the expectations of their participants or fall for other reasons. READ MORE