Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

För att skapa mer verkliga siffror och aktualitet i beslutsunderlag har lean accounting som ekonomistyrningsmetod uppkommit. Metoden sägs bättre komplettera de förändringar som skett mot mer processorientering inom företag. Syftet med denna uppsats är att beskriva de skillnader och likheter som förekommer mellan traditionell ekonomistyrning och lean accounting. Även hur lean accounting kan utgöra ett mer komplett styrsystem i processorienterade företag i dess strävan mot lönsamhet, diskuteras. Detta görs för att identifiera de brister som sägs uppkomma då traditionella ekonomistyrningsmetoder används i processorienterade företag.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.