Sökning: "Accounting frameworks"

Visar resultat 1 - 5 av 77 uppsatser innehållade orden Accounting frameworks.

  1. 1. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Nyckelord :Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

    Sammanfattning : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. LÄS MER

  3. 2. Assessment of servitization capabilities in the manufacturing industry from a maturity perspective

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Isak Wallin; [2023]
    Nyckelord :Servitization; Capabilities; Product-service system; PSS; Assessment framework; Manufacturing industry; Service innovation; Maturity analysis; Exploratory study; Cross-case analysis; Case study; Qualitative; Eisenhardt’s method; Tjänstefiering; Förmågor; Product-tjänste system; PSS; Bedömningsverktyg; Tillverkningsindustri; Tjänsteinnovation; Mognadsanalys; Explorativ studie; korsanalys; Fallstudier; Kvalitativ; Eisenhardt’s metod;

    Sammanfattning : Investigating servitization capabilities in the manufacturing industry, through a maturity profile analysis. The purpose is to increase understanding of the relationship between capabilities and the contingency revolving maturity through an exploratory study that seeks to increase the knowledge of shared and divergent capabilities through cross-case analysis of organization incumbent to different maturity stages of servitization. LÄS MER

  4. 3. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

    Magister-uppsats, Umeå universitet/Företagsekonomi

    Författare :Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
    Nyckelord :Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

    Sammanfattning : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. LÄS MER

  5. 4. Redovisningskonsulter och hållbarhetsrapportering : En kvalitativ fallstudie om redovisningskonsulters utmaningar med hållbarhetsrapportering 

    Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Julia Nilsson; Louise Engdahl Lavin; [2023]
    Nyckelord :Accountants; Sustainability reporting; Challenges; Frameworks; GRI; SASB; IIRC; Institutional Theory; Stakeholder Theory; Redovisningskonsulter; Hållbarhetsrapportering; Utmaningar; Ramverk; GRI; SASB; IIRC; Institutionell Teori; Intressentteori;

    Sammanfattning : Bakgrund: Hållbarhetsrapporten har utvecklats i snabb takt under de senaste åren och börjar få en allt större plats i företagens rapportering. Hållbarhetsrapporten blev reglerad i svensk lag år 2017, men innehållet i rapporten är till stor del frivillig och flexibel. LÄS MER

  7. 5. Gröna obligationer ur emittentens perspektiv : En studie om hur svenska fastighetsbolag offentliggör ändamålet med finansieringen

    Kandidat-uppsats, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :Max Larsson; Rasmus Adielsson; [2023]
    Nyckelord :Gröna obligationer; fastighetsekonomi; grön finansiering; företagsekonomi; fastigheter; hållbarhet;

    Sammanfattning : The climate change is one of the biggest challenges that the world is facing today. Largely the global emissions are caused by economic activities which means that it is necessary that capital is used for investments in sustainable solutions. One “approach” for companies to finance sustainable “solutions” is through green bonds. LÄS MER