309 uppsatser · sida 2 av 21
… of shame. We found that our respondents tended to use different forms of accounts in order to handle the feeling of shame. We categorized them into five accounts with relating sub-accounts. Our results indicated that individuals gain status through skilfully use accounts.
Vid valet av K2 eller K3-reglerna
The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put …
En studie av ett svenskt industribolags nya styrmodell och dess implikationer
… 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 …
Relationsbyggandeprocessen och key account management används av många företag för att etablera starka och långsiktiga relationer med sina kunder och på så sätt kan företagarna behålla kunderna och öka sina konkurrensfördelar jämför med sina konkurrenter. I denna uppsats har vi …
… theory, to contribute with more understanding about resistance to management accounting change and also to survey reasons for the resistance and how to cope with the resistance. The study is a qualitative case study and semi-structured interviews have been used to complement the …
Bakgrund: Logiken bakom Key Account Management (KAM) bygger på att en liten andel av ett företags kunder står för den största delen av dess intäkter. Vid KAM väljer företag ut dessa strategiskt mest viktiga kunder, kallade nyckelkunder och tillägnar dessa mer resurser och …
En studie av verksamhetsstyrningen i Skarpnäcks stadsdelsförvaltning
… The lower-level managers are often internally recruited from their own accounting unit. The lower-level managers also get unreasonably large areas of responsibility. We would like to see one or more manager superior to the accounting unit managers (lower-level). The superior …
… as a package-Opportunities, challenges and research directions", Management Accounting Research, vol. 19, no. 4, pp. 287-300.2. Miller, P. & O'Leary, T. 2007, "Mediating instruments and making markets: Capital budgeting, science and the economy", Accounting, Organizations & …
… One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact …
This thesis presents the design and implementation of an accounting and status notification system for the LPRng print spooler. A solution using SNMP to query for needed accounting and status data is presented, a design built upon this, and an implementation produced. As the …
… 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 …
En studie av de förändrade förutsättningarna för ansvarsutkrävande med avseende på svensk krigsmaterielexport
This thesis explores the changing prerequisites for accountability in terms of Swedish arms export. The study aims to uncover what has happened with the conditions for accountability in Sweden since the responsibility for export control was transferred from the government to the …
… and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants …
Hur hanteras regelverket kring allmänna handlingar?
… to examine how municipalities take regulations concerning public records into account when they use Facebook. Another aim was to examine the involvement of archivists, registrars or similar staff in the management of the regulations. Since Swedish archival theory and practice …
Strategi och styrning på funktionsnivå inom bankbranschen
… handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the …
