Search for dissertations about: "accounting methods"

Showing result 1 - 5 of 214 swedish dissertations containing the words accounting methods.

  1. 1. 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

  2. 2. 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

  3. 3. Group Accounting Across Borders

    Author : Arne Fagerström; Lars Hassel; Gary M Cunningham; Åbo Akademi; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International accounting; consolidated reports; accounting regulation; income smoothing;

    Abstract : Over the last twenty years, accounting diversity between countries has been an important issue in international accounting research. A driving force has been the growth of multinational companies across borders. The development has created new challenges in consolidating financial statements across borders to a common group accounting report. READ MORE

  4. 4. 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

  5. 5. Correlated materials : models and methods

    Author : Hugo Strand; Göteborgs universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; correlated electrons; Hubbard model; multiband Hubbard model; dynamical mean field theory; exact diagonalization; Landau theory; Mott metal-insulator transition; Gutzwiller method; many-body point group symmetry; ironchalcogenides; Kanamori interaction; Slater-Condon interaction;

    Abstract : This thesis encompass a series of studies on methods and models for electron systems with local interactions, relevant for correlated materials. The first study focus on the canonical model for local correlation, the Hubbard model. READ MORE