Sökning: "cost accounting"

Visar resultat 1 - 5 av 295 uppsatser innehållade orden cost accounting.

  1. 1. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Gustaf Stensjö; [2020-07-01]
    Nyckelord :Auditing; Digital Transformation; Audit support systems; Big data; Data analytics;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  2. 2. E-auction as a complement to IOCM - A case study from the automotive industry

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Felicia Ivarsson; [2020-07-01]
    Nyckelord :E-auction; IOCM; Transaction Cost Economics; Industrial Network Approach; Purchasing and Supply Management; Buyer-supplier Relationship;

    Sammanfattning : MSc in Accounting and Financial Management.... LÄS MER

  3. 3. Digitaliseringens påverkan på redovisningskonsulters praktik

    Kandidat-uppsats, Högskolan i Skövde/Institutionen för handel och företagande; Högskolan i Skövde/Institutionen för handel och företagande

    Författare :Eric Gustafsson; Stina Johansson; [2020]
    Nyckelord :Institutional theory; practice theory; practice; accountant; accounting; digitalization; change; development; Institutionell teori; praktikteori; praktik; redovisningskonsult; redovisning; digitalisering; förändring; utveckling;

    Sammanfattning : Bakgrund: Digitaliseringen har lett till en utveckling av redovisningsbranschen där de idag har mycket hjälp av datorer vid utförandet av sin praktik. Det innebär att arbetssättet förändras och redovisningskonsulternas praktik påverkas. LÄS MER

  4. 4. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

    Författare :Love Berggren; Li Ji; [2020]
    Nyckelord :Mandatory sustainability reporting; Unlisted firms; Cost of debt;

    Sammanfattning : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. LÄS MER

  5. 5. Managing cost accounting implementation through discourse: A single case study of PEC model implementation in Region Halland

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

    Författare :Justus Kokki; Like Ma; [2020]
    Nyckelord :Hospitals; Accounting and organizational change; Process analysis; Time-driven activity-based costing; Implementation of new system;

    Sammanfattning : This paper examines accounting and organizational change process and its institutional background by conducting a case study of the implementation process of a simplified Time-Driven Activity-Based Costing system in a Swedish Healthcare Region. Using a framework adapted from Zbaracki (1998), separating reality and rhetoric along a process-view, the paper examines how institutional forces enter the implementation process and how the arising tensions are managed along the process. LÄS MER