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Showing result 1 - 5 of 737 swedish dissertations matching the above criteria.

  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. 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

  3. 3. 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

  4. 4. 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. 5. 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