Sökning: "burns scapens"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden burns scapens.

1. 1. Making a difference from the sideline: A case study on accounting system integration following preservation acquisitions

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

   Författare :Olof Almgren; Timothy Fredin; [2023]
   Nyckelord :Management accounting systems MAS ; preservation acquisitions; institutionalization;

   Sammanfattning : This study explores the management accounting system (MAS) integration following preservation acquisitions, and how this process affects the financial control institutions in acquired firms. Drawing upon The Process of Institutionalization (Burns & Scapens, 2000) and the insights from a single case study of a Swedish corporate group specializing in preservation acquisition, we found that financial control institutions expand in acquired firms through three processes. LÄS MER

3. 2. An institutional logics perspective on management accounting changes following acquisitions

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

   Författare :Filip Landare; Cassandra Linder; [2017]
   Nyckelord :Management accounting change; Acquisitions; Institutional complexity;

   Sammanfattning : This thesis investigates the management accounting change (MAC) following a number of acquisitions of professional service firms made by the firm ProCorp. The MAC took place in an environment characterized by institutional complexity where the acquiring firm was guided by a 'business logic' whereas the acquired organisations were guided by a 'professional logic'. LÄS MER

4. 3. Embrace the Change: An embedded case study on the role of change agents in bringing about management accounting change

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

   Författare :Angelica Richtnér; Anna von Grothusen; [2016]
   Nyckelord :Change Agent; Management Accounting Change; Formal Change Process; Institutionalisation; Performance Management;

   Sammanfattning : This paper explores the role of change agents across organisational levels and units in the process of management accounting change. By using an embedded single case approach, an in-depth understanding is received of how the role of change agents should be exercised and by whom. LÄS MER

5. 4. Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag

   Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

   Författare :Mesud Babovic; Alexander Berglund; [2014]
   Nyckelord :Depreciation; Component depreciation; Institutional theory; Accounting choice; Accounting change; Burns Scapens Framework; Avskrivningar; komponentavskrivningar; institutionell teori; redovisningsval; redovisningsförändring; Burns Scapens ramverk;

   Sammanfattning : Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar. Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. LÄS MER

7. 5. Understanding the Process of Management Accounting Change : A Study of a Private Equity Acquisition of a Healthcare Company

   Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Ina Sandén; Pedro Divino; [2014]
   Nyckelord :management accounting; change process; healthcare company; private equity; acquisition;

   Sammanfattning : Private Equity acquisitions are usually followed by rather extensive management accounting changes, thereby making it an ideal situation if the aim is to study the process of change. A case study of a healthcare company, acquired by a private equity seven years ago, was conducted in order to explore what changes were implemented as well as how the change came about. LÄS MER