Intäktsredovisning för pågående arbeten : En kvalitativ studie av bygg- och konsultverksamheter

Sammanfattning: Revenue accounting is a complex area of accounting with a lot of freedom for companies to adapt their accounting structures after its own needs. Depending on what the company in question regards as the purpose of a financial statement and how important that purpose is regarded the accounting structure will differ between companies. This study aims to examine which factors affect the structure of companies’ revenue accounting structure for continuing production. The purpose is to show how intricate balancing the different properties, principles and goals that are desired within revenue accounting for continuing production can be. The study was performed with a qualitative method and used semi-structured interviews regarding revenue accounting with the chief financial officers at seven different companies in the construction and consulting sector located within the Stockholm area. These interviews were later analyzed by means of accounting theories and research articles. The study concluded that the most crucial factor determining companies’ revenue accounting structure was accurate accounting both for internal and external use. Furthermore taxes, concern restriction or qualitative accounting properties had no effect. The elemental account principles could be seen to have had a certain influence. It could also be concluded that many companies prioritized a smooth revenue stream when deciding how to design their revenue accounting.