Hur ser samspelet ut mellan informationsgivare och beslutsfattare? : En fallstudie om internredovisning inom Swedbank

Sammanfattning: Abstract Title:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank. Course:                              Master’s thesis in Business economics, 15 ECTS. Date:                                                        2009-06-01 Authors:                            Daoud Ghorbandi and George Tekmen Supervisor:                        Paula Liukkonen Language:                         Swedish Purpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies. Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay’s secondary data. Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper. Empirical base:          Interview Responses forming the essay’s primary data is presented in its entirety in this chapter. Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF. The authors note that there are no significant communication problems between information providers and decision makers within Swedbank in particular between the investigated departments. The information that the decision makers are provided with is considered as sufficient to base rational decisions on, although there is a desire for improved information. The authors have concluded that both agents and principals within the investigated departments in Swedbank behave professionally and responsibly. Information security and quality of the information is taken very seriously in Swedbank and there are established procedures and good structure and culture within Swedbank guaranteeing secure information with high quality. The authors also believe that the code of conduct is more regulated by the law, sanctioning punishments, than the American or British counterpart, which reduces the risk of adventure thinking of corporate managers and majority shareholders, not least in terms of Swedbank. Key words:  Internal Accounting, information quality, information exchange.