Sökning: "D- finansiering"

Visar resultat 6 - 10 av 643 uppsatser innehållade orden D- finansiering.

  1. 6. Lost in The Grocery Aisle: Navigating the challenges of food waste management through performance measurement systems and sensemaking

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för företagande och ledning; Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Lucile Vanin; Hannah Bozorgnia; [2023]
    Nyckelord :KPIs; Management Control Systems; Sustainability; Sustainability Performance Measurement Systems; Sensemaking;

    Sammanfattning : This paper aims to uncover how Sustainability Performance Measurement Systems (SPMS), and more specifically KPIs, can be used as tools to make sense of the challenges inherent to sustainability management, within the specific empirical setting of food waste. Through a case study based on a global food retailer in Sweden, we aim to comprehend how employees use food waste KPIs to make sense of the challenges inherent to food waste management. LÄS MER

  3. 7. Audit scope: disclosure practice and implications on audit pricing and audit delay

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Zhixing Liu; Shiyuan Xu; [2023]
    Nyckelord :Audit fee; Audit delay; Audit scope; Audit process;

    Sammanfattning : Using a sample of FTSE 100 firms spanning from 2019 to 2022, this study documents auditors' audit scope disclosure in practice after the introduction of revised auditing standards related to auditors' report in the UK. We provide evidence on actual disclosure of audit components and audit coverage benchmarks used. LÄS MER

  4. 8. Managing Multiple Institutional Logics in Public Budgeting: A Qualitative Study at Two Ministries of Foreign Affairs

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Alfred Sjunnesson; Koen van Bleek; [2023]
    Nyckelord :Institutional Theory; Institutional Logics; Managing Institutional Complexity; Public Sector Budgeting; Tactics;

    Sammanfattning : The purpose of this study is to create an understanding of how Ministries of Foreign Affairs (MFAs) manage institutional complexity in their internal budgeting processes. By looking at public budgeting through an institutional theory lens, we study organizational behavior driven by institutional logics. LÄS MER

  5. 9. Framing the facets of ESG: A qualitative study on how ESG information is presented by asset managers in conversations with institutional investors

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Alessandra Bendix; Ellen Hellerstedt; [2023]
    Nyckelord :ESG information; interactional frames; asset management; institutional investors; framing;

    Sammanfattning : This qualitative study explores how asset management professionals frame ESG information in conversations with institutional investors by drawing upon framing theory. While prior academic research has mainly focused on the integration of ESG factors into investment practice, our study focuses on the communicative domain following integration in the investment process. LÄS MER

  7. 10. Shop 'til you...receive a clean audit opinion: a quantitative study on whether Swedish private firms successfully engage in opinion shopping

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Viktoria Lyon; Hanna Ström; [2023]
    Nyckelord :Opinion shopping; Audit firm switches; Audit opinion;

    Sammanfattning : This study examines whether Swedish private firms successfully engage in opinion shopping. Further, the study expands on previous studies on opinion shopping by investigating the reasons behind audit firm switches. LÄS MER