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… to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its …
Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority …
Utveckling av ett analysverktyg i syfte att öka förståelsen för perspektivets användning
Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research? Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and …
En studie av säkringsredovisning på en svensk storbank
… stating that the basis for hedge accounting should be a firm's internal risk management IASB does not define a clear underlying principle. Instead a vast responsibility for the accounting information is left to companies applying hedge accounting. The study shows that IFRS 9 …
En fallstudie av relationen mellan ett stort köpande företag och två av dess viktigaste samarbetspartners
… 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 …
Kan fenomenets existens styrkas?
… kan använda för att manipulera dess resultat går under begreppet Earnings Management eller Designad redovisning, där Big Bath Accounting ingår. Big Bath Accounting skildrar de åtgärder ledningen vidtar för att väsentligt minska en periods vinst för att öka nästkommande periods …
En fallstudie om internredovisning inom Swedbank
… between information providers and decision makers like? A case study on management accounting in Swedbank. Course: Master’s thesis in Business economics, 15 ECTS. Date: 2009-06-01 Authors: Daoud Ghorbandi and George Tekmen Supervisor: Paula Liukkonen Language: Swedish Purpose …
Sambandslöst och värdelöst?
… 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. The results show that no significant results can be found for either …
En fallstudie på VIDA AB
… Skelterwijk Supervisor: Anders Jerreling Title: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA AB Background: New technology has given businesses new opportunities …
… A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the …
… of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation. This dissertation has a deductive approach, and the theories that have been applied are the institutional theory and positive accounting …
… 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 …
en översikt och ett praktikfall
This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are …
Vid valet av K2 eller K3-reglerna
… regulations will affect the trust in the relationship between the business management and the accounting consultant and/or the auditor. We used the trust theory because a lot of the companies outsourced both their ongoing accounting and/or their financial statement, the …
En studie av ett svenskt industribolags nya styrmodell och dess implikationer
… 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 …
