Sökning: "Management accountant practices"

Hittade 2 uppsatser innehållade orden Management accountant practices.

  1. 1. Balancing the books and the planet: A single-case study investigating the relation between sustainability involvement and the occupational identity of management accountants

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

    Författare :Hedda Jonasson Blank; Jakob Söderblom; [2023]
    Nyckelord :Occupational identity; Sustainability reporting; Management accountant practices; Aspirational identities; Role enlargement;

    Sammanfattning : Through practice of a single-case study, this paper aims to shed new light on the interdisciplinary area of management accountants' approach to, and involvement in, sustainability-related activities. Through the application of identity theory, with particular influence from Hughes' (1951) findings of a moral division of labour and Thornborrow and Brown's (2009) concept of aspirational identities, we show the existence of an interdependent relationship between the occupational identity of management accountants, and their engagement towards sustainability reporting and adjacent activities. LÄS MER

  2. 2. Redovisning och förvaltning av intellektuellt kapital : I kunskapsföretag och fotbollsklubbar

    Kandidat-uppsats, Örebro universitet/Institutionen för ekonomi, statistik och informatik

    Författare :David Zetterholm; Emil Hermansson; [2007]
    Nyckelord :intellektuellt kapital;

    Sammanfattning : The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies’ production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees’ knowledge, competence or power of initiative. LÄS MER