Search for dissertations about: "thesis in accounting pdf"

Showing result 11 - 15 of 445 swedish dissertations containing the words thesis in accounting pdf.

  1. 11. Bridging the GAAP? : IFRS in accounting practice

    Author : Berit Hartmann; Jan Mouritsen; Robert Picard; Andrea Mennicken; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. READ MORE

  2. 12. Essays of Financial Performance and Capital Structure

    Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
    Keywords : 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. 13. Institutional Logics and Accounting Professionals : The case of K2 and K3

    Author : Karin Seger; Hans Englund; Magnus Frostenson; Roland Almqvist; Örebro universitet; []
    Keywords : 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

  4. 14. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user

    Author : Liesel Klemcke; Bino Catasús; Gustav Johed; Darlene Himick; Stockholms universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting; Financial reporting; Financial reporting conceptual framework; Financial statement user; User primacy; Regulation; Accounting profession; Fair value accounting; företagsekonomi; Business Administration;

    Abstract : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. READ MORE

  5. 15. Social and Economic Factors in Decision Making under Uncertainty : Five Essays in Behavioral Economics

    Author : Kinga Posadzy; Peter Martinsson; Gustav Tinghög; Pablo Brañas Garza; Linköpings universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; behavioral economics; experimental economics; social factors; coordination; competition; deciding for others; mental accounting;

    Abstract : The objective of this thesis is to improve the understanding of human behavior that goes beyond monetary rewards. In particular, it investigates social influences in individual’s decision making in situations that involve coordination, competition, and deciding for others. Further, it compares how monetary and social outcomes are perceived. READ MORE