Sökning: "Management accounting change"

Visar resultat 1 - 5 av 165 uppsatser innehållade orden Management accounting change.

1. 1. Valperioders påverkan på artificiell styrning av resultat i svenska kommuner

   Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

   Författare :Martin Knutsson; Magnus Vahlberg; [2024]
   Nyckelord :Earnings management; municipal accounting; creative accounting; financial performance manipulation; election; Artificiell styrning av resultat; kommunal redovisning; earnings management; resultatmanipulation; val;

   Sammanfattning : Syfte: Uppsatsens syfte är att undersöka graden av artificiell styrning av resultat i svenska kommuner och hur detta varierar för de olika åren inom en valperiod. Med valperiod menas valåret och de följande året fram till nästa val. Metod: I studien har en kvantitativ forskningsstrategi tillämpats, med en longitudinell forskningsdesign. LÄS MER

3. 2. Digitalization and Resistance Management within Management Accounting - The impact of national culture differences on resistance to organizational change

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Muhammed Muhammed Aziz; Twagirayezu Jean; [2023-07-19]
   Nyckelord :;

   Sammanfattning : Despite being considered by the majority as a positive change, digitalization has changed the fundamental roles of management accountants and this has led to resistance to organizational change within management accounting due to the cannibalization costs associated with digital changes. In dealing with such resistance, MNEs use their domestic rooted organizational culture as a tool to manage resistance to digitalization. LÄS MER

4. 3. SOIL GROSS NITROGEN MINERALISATION AND FOREST GROWTH IN FOUR HEMIBOREAL FOREST STANDS IN SOUTHWEST SWEDEN

   Master-uppsats, Göteborgs universitet / Institutionen för biologi och miljövetenskap

   Författare :Linnéa Eriksson; [2023-04-20]
   Nyckelord :soil C:N; forest production; 15N isotope dilution; gross N mineralisation; ammonium; soil carbon; soil nitrogen; root exudates; stoichiometric decomposition; boreal forests; priming; microbial C limitation;

   Sammanfattning : Boreal and temperate forests together make up the largest terrestrial net C sink in the world. They take up carbon dioxide (CO2) from the atmosphere and store it in plant biomass and soil as they grow, making them crucial in mitigating global climate change. LÄS MER

5. 4. Digitalisering inom redovisning : En studie om hur redovisningsekonomens arbetsuppgifter i mindre företag har förändrats till följd av digitaliseringen

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

   Författare :Saga Fridholm; Hanna Balling; [2023]
   Nyckelord :Digitization; accounting; accounting economist; organizational change.; Digitalisering; redovisning; redovisningsekonom; organisationsförändring.;

   Sammanfattning : Title: Digitization in accounting  Introduction: Digitization has shaped society in recent decades, which has had significant effects on corporate financial reporting. The work role has changed as new accounting systems have been introduced and become an aid for ongoing accounting. LÄS MER

7. 5. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

   Författare :August Forsell; Daan van Elk; [2023]
   Nyckelord :Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Sammanfattning : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. LÄS MER