Sökning: "Dennis Schultz"

Hittade 2 uppsatser innehållade orden Dennis Schultz.

  1. 1. Business ethics and the influence on the development of intellectual capital : A study of the auditing profession

    Magister-uppsats, Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Författare :Olle Schultz; Dennis Tran; [2015]
    Nyckelord :Business Ethics; Intellectual Capital; Managerial Ethics; Professional Ethics; Human Capital; Social Capital; Organizational capital; Audit firms; Auditors; Profession Theory; Upper-Echelon Theory; Behavioural Theory of the Firm; Internal Ethics; External Ethics; Tacit Individual Capital; Collective Organizational Capital.;

    Sammanfattning : The purpose of this study is to explain how managerial and professional ethics of auditors affect the development of intellectual capital in audit firms. The dependent variable, intellectual capital, has been derived from previous studies and includes under-concepts human capital, organizational capital and social capital. LÄS MER

  2. 2. Municipal Corporations : A Study of The Accounting Choice

    Kandidat-uppsats, Högskolan Kristianstad/Sektionen för hälsa och samhälle

    Författare :Olle Schultz; Dennis Tran; [2014]
    Nyckelord :dual role; hybrid; New Public Management; government; accounting choice; fair-value method; cost-depreciation method; municipal corporations;

    Sammanfattning : Accounting choice has prior to this dissertation been studied comprehensively in the private sector, and in a small extent in the public sector. The purpose of this study is to explain what factors influence the accounting choice in municipal corporations. LÄS MER