The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

Title: Competitive Advantages in Professional Football Cubs ? A Resource-Based Analysis Authors: Daniel Grass, Mattias Holst, Bengt Jönsson Semester: Spring 2001 Supervisors: Leif Edvinsson, Allan T. Malm Problem: In order to be a successful football club, the management team has to consider a variety of business issues. Since money is having such an impact on the football industry of today, the financial status of the clubs sets the condition for how clubs are able to achieve their main objective, i.e. to be successful on the football field.

Antalet företagsförvärv har under de senaste åren ökat kraftigt, men trots detta misslyckas flerän två av tre av förvärven, eftersom de inte uppnår de synergieffekter som var motivet bakomdem. Det blir allt vanligare att företag tar hjälp av konsulter vid ett förvärv istället för attgenomföra hela processen själva. Frammanad av internationella konsultbyråer introduceradesbegreppet Due Diligence (DD), företagsbesiktning, i Sverige i början av 1990-talet. HumanResource Due Diligence (HRDD) är ett begrepp som närmast innebär att de mänskligadimensionerna av förvärvet analyseras. Syftet med denna uppsats är att undersöka omkonsultföretag som hjälper företag vid förvärv använder sig av Human Resource DueDiligence, det vill säga en analys av humankapitalet, organisationskulturen och integrationen,alternativt om elementen belyses med andra genomförda analyser.En kvalitativ studie har genomförts där tre konsulter från olika konsultföretag har intervjuats:KPMG, PwC och Ernst & Young.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Många multinationella företag (MNC) ställs inför problemet hur de skall kunna implementera sina strategier i alla sina dotterbolag då det kan finnas både stora kulturella och legala skillnader mellan olika länder. Ett område som detta märks tydligt på är human resource management (HRM) då företaget måste anpassa sig till både den lokala arbetsmarknadens regler och lagar samt MNC:ts övergripande strategi. För att kunna hantera det här problemet finns det flera lösningar och ett vanligt sätt är att föra över mer eller mindre beslutanderätt till dotterbolaget.Den här uppsatsen undersöker vilken autonomi ett svenskt dotterbolag till ett amerikanskt läkemedelsbolag har när det gäller HRM. För att kunna undersöka det har vi gått igenom aktuell forskning inom området för att se vad som finns skrivet om liknande fall utomlands. Därefter har vi gjort en fallstudie med två kvalitativa intervjuer på Merck Sharp & Dohmes (MSD) svenska dotterbolag.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

SammanfattningDatum:                               201?0-08-3?0Kurs:                           Kandidatuppsats i företagsekonomi, FÖA300, 15 hpHandledare:                 Carl G. ThunmanFörfattare:                  Feven Gebretsadkan och Mahabad MinozadaTitel:                                   Belöningssystem ? ett incitament verktyg för att skapa      motivation. En fallstudie av Sparbanken RekarneSyfte:                                  Syftet med denna uppsats är att beskriva vad belöningssystem innebär och anställdas uppfattning av belöningssystemet och dess inverkan på motivation i Sparbanken Rekarne.

Syfte Syftet med vår uppsats är att skapa förståelse för hur ett företag kan arbeta med ett strategisk Human Resource Management (SHRM), samt hur SHRM kan fungera som ett ledningsverktyg för att frambringa överensstämmelse inom skilda kulturella grunder.Metod Vår uppsats är baserad på en kvalitativ metod där vi valt att angripa vårt problemområde via en abduktiv ansats för att kunna växla mellan empiri och teori. För att studera vårt problemområde har vi genomfört en fallstudie av ett medelstort företag inom försäkringsbranschen.Empiri Vi har valt att utgå från ett ledarperspektiv och kompletterat studien med medarbetarnas röst. Våra empiriska data har vi erhållit genom kvalitativa intervjuer med utvalda respondenter.Teori Vi har valt att beröra området för organisationskultur såväl som Strategisk Human Resource Management (SHRM). I vår studie har vi belyst hur organisationers ledare kan tillämpa SHRM för att skapa en harmoniserad organisationskultur. Vi har lagt vikt vid teorier som Bang (1999), Korczynski (2002), Millmoreet al.

SammanfattningDen svenska hotellmarknaden domineras till stor del av utländska aktörer. Stora hotellkedjor som Hilton, som representerar Storbritannien, Accor, som representerar Frankrike är bland de dominerande aktörerna. Bland de nordiska representanterna så är First/Tribe Hotels en organisation som ?sticker ut?. Alla dessa organisationer präglas av den organisationskultur som de uppstod i.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

Human Resource Management (HRM) consultants are becoming more common. Simultaneously there is a lack of HRM in small and medium enterprises (SME?s). SME?s states neither to afford, nor have the time to perform HRM in their business.This thesis is a Working Scholarly essay based on qualitative method, based on ten semi- structured interviews.