Search for dissertations about: "accounting practices"

Showing result 1 - 5 of 54 swedish dissertations containing the words accounting practices.

  2. 1. Making Accounting Matter : A Study of the Constitutive Practices of Accounting Framers

    Author : Charlotta Bay; Bino Catasús; Gustav Johed; Yves Gendron; Uppsala universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; constitutive role; interpretation; accounting framer; private sphere; identification design practices; representation; social construction; Business Studies; Företagsekonomi;

    Abstract : The idea of accounting as a constitutive means, making people think and act in particular ways, is well established in the social strand of accounting literature. In professional organisations, for example, accounting is claimed to be critical to processes of turning people into rational and responsible economic actors. READ MORE

  4. 2. Constituting performance : Case studies of performance auditing and performance reporting

    Author : Fredrik Svärdsten Nymans; Anders Grönlund; Bino Catasús; Andrea Mennicken; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Constituting performance; performance measurement; performance management; performance reporting; performance audit; performance standards; audit independence; accounting concepts; output; representation; government at a distance; social construction; företagsekonomi; Business Administration;

    Abstract : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. READ MORE

  5. 3. Intricate Involuted Intertwinings : On Accounting, Technology, and Materiality

    Author : Yu Xiang; Charlotta Bay; Mikael Holmgren Caicedo; Lise Justesen; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting; management accounting; digitalisation; information technology; enterprise resource planning; platforms; sociomateriality; Business Administration; företagsekonomi;

    Abstract : The Information Age was supposed to be different. It was supposed to transform every aspect of our lives, and accounting was going to be no exception. READ MORE

  6. 4. Accounting the Future : An Ethnography of the European Spallation Source

    Author : Ivanche Dimitrievski; Stephen William Woolgar; Ericka Johnson; Michael E. Lynch; Linköpings universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountability relations; future; futuring practices; community performance;

    Abstract : The thesis investigates the social processes involved in the practices of futuring. It addresses the question of how social practices contribute to the production and maintenance of robust versions of the future. It asks how best we should study futurity, including expectations, imaginations, promises and visions. READ MORE

  7. 5. The Work of the Accounting & Controlling Department and its Drivers: understanding the concept of a business partner

    Author : Katarzyna Cieslak; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accountants; accounting controlling department; business partner; management accounting; accountants role; accounting practices; organizational drivers; case study; corrugated packaging industry;

    Abstract : The role of accountants in organizations is intriguing in the current context of the broad changes in the profession observed by many. Mainly because of technological advancements, what has previously required a considerable amount of time and effort, i.e. READ MORE