309 uppsatser · sida 7 av 21
… sector, and could hold an important role as bridging organizations providing accountable expertise. Furthermore, the complex governance environment points to a need for developing the coordination and cooperation between authorities from different sectors.
En fallstudie av Haninge kommun
… of effective risk management related to, for example, risk perception, accountability and internal and external risk communication. The results from this study show that most of the indicators of effective risk management are not met in the current situation. For example, the …
… In order to answer our questions, we will in chapter two to six give an account of the foundation of the duty of loyalty and thereafter describe the management's duty of loyalty to the company. With these elements as background we will in the final chapter try to answer our …
… document analysis have been used. Result: The field of responsibility of accounting controllers is still of great importance, but can be seen as a smaller part of the collected project controller functions. A new area for the function of the project controller stresses …
En studie av konkursdrabbade företag i Skåne län
… remarks regarding going-concern. Furthermore the study indicates that larger accounting firms give more remarks regarding going-concern problems than smaller accounting firms. Finally the study also showed that larger companies tend to get more adverse options than smaller …
En studie om ersättningsnivåerna i svenska börsbolag
… structure and executive pay after taking company profitability and size into account. The result is in line with previous studies and the agency theory. This indicates that large shareholders have a stronger position in Swedish companies or that large shareholders monitor the …
En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation
… has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their …
ett lämpligt komplement till förfarandet vid Allmänna reklamationsnämnden?
… with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown …
… with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown …
Kravhantering och GAP analys för tidrapporteringsprocess i Oracle EBS R12
… R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time …
… operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt …
… for how to take both organizational models and leadership theories into account when developing an understanding for the process, organization and leadership of the creative business. By studying six separate creative companies, our findings suggest that conventional theories on …
<em>Fallstudie hos Volvo CE och Scania CV</em>
… controllers has but has also properties of the more analytical and more accounting oriented role of accounting controller. The authors draw the conclusions that the project controller’s role should be developed and aim of doing it more business oriented. The role of project …
Finns det något samband?
… Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested. The …
En studie av diskonteringsräntor på Nasdaq OMX Stockholm
Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and …
