Essays about: "ACCOUNTING MEASUREMENT"

Showing result 21 - 25 of 83 essays containing the words ACCOUNTING MEASUREMENT.

1. 21. GUNNING FOR PERFORMANCE: THE ROLE OF CALCULATIVE PRACTICES IN GOVERNING THE INDIVIDUAL ESPORTS PLAYER

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Sebastian Smedlund; Nils Wagner; [2020]
   Keywords : Performance measurement system; Individuals; Calculative Practices; Foucault; Esports;

   Abstract : In this paper, we seek to examine how the performance of the individual esports player is measured and evaluated. By drawing on a cross-sectional interview study we aim to provide a comprehensive conception of the role of calculative practices in the nascent research area of esports. READ MORE

3. 22. The Data Scientist: A Cuckoo in the Management Accountant's Nest?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Christoph Beis; Andreas Friedrich; [2019]
   Keywords : Business Intelligence Analytics; Business Partner; Data Scientist; Jurisdictional Competition; Management Accounting;

   Abstract : Data Science has been one of the most used buzzwords on corporate agendas in recent years and with it, a new professional, the data scientist, has entered the organizational stage. Surprisingly, Management Accounting literature has not investigated the role of data scientists and their interactions with management accountants so far. READ MORE

4. 23. Thinking differently about a newly implemented PMS: a single-case study of a Swedish elite football club

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Oliver Lindqvist Parbratt; Marcus Wernersson; [2019]
   Keywords : Football; PMS; Thought worlds; Organisational routines; Sensemaking;

   Abstract : In an attempt to explore an underexplored linkage in previous literature on accounting and sport, this thesis investigates how differences in thought worlds in a Swedish elite football club may lead to differences in effects on organisational routines of an implemented performance measurement system (PMS). This is done by performing a qualitative single-case study on a Swedish elite football club, and developing a theoretical framework based on the concepts of thought worlds and organisational routines from Dougherty (1992) integrated with Weick's (1995) sensemaking and his discussion of the pulsating interrelation between intersubjectivity and generic subjectivity. READ MORE

5. 24. Birds of a feather flock together - or do they? An empirical study of the cultural and sector-specific effects on revenue and equity due to the implementation of IFRS 15

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Malin Johansson; Robin Porkolab; [2019]
   Keywords : IFRS; IFRS 15; Accounting Regulation; Financial Accounting; Measurement and Disclosure;

   Abstract : Globalization and the international integration of markets have emphasized the need for increased accounting harmonization. IFRS 15 Revenue from Contracts with Customers was introduced for fiscal years beginning on or after 1st of January 2018, with an intention to increase comparability. READ MORE

6. 25. The Usage of the Perspectives Comprising the BSC from the Family Firm’s Point of View : A Case Study Influenced by the Spirit of Gnosjö

   University essay from Högskolan i Jönköping

   Author : Johan Löfström; Rebecka Gustafsson; [2018]
   Keywords : Family Firm; BSC; Stewardship Theory; Gnosjö; SME;

   Abstract : Even though family firms play a significant role in the economy, research regarding family firms is relatively new and is still an emerging field of study. Family firms possess specific characteristics distinguishing them from nonfamily firms. READ MORE