Essays about: "Management Accounting and Efficiency"

Showing result 16 - 20 of 30 essays containing the words Management Accounting and Efficiency.

1. 16. Population Change and its Effects on Public Spending:Cost Efficiency Behaviors of Swedish Municipalities on the Case of School Expenditures

   University essay from Lunds universitet/Ekonomisk-historiska institutionen

   Author : Maria Pozder; [2015]
   Keywords : cost efficiency; spatial analysis; stochastic frontier analysis; population decline; efficiency; public cost behavior; public sector management; Business and Economics;

   Abstract : The paper investigates the relationship between population changes and public spending. The main interest is hereby whether local governments can adjust their public spending in times of population decline. A Swedish case study is conducted on all 290 municipalities in regard to their comprehensive school expenses between 2005 and 2013. READ MORE

3. 17. Drifting Measures How performance measurement is perceived at different hierarchical levels of a public mental healthcare organization

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Olov Gudmundson; Markus Spak; [2014-06-27]
   Keywords : ;

   Abstract : The demand for public healthcare services has increased rapidly over the last decades, which has entailed an amplified pressure on the healthcare organizations to increase the efficiency of care. In the 1980s, a wave of change usually referred to as New Public Management swept over the public sector and a number of private sector management techniques were implemented, including the concept of performance management. READ MORE

4. 18. Audit of Highly Uncertain Accounting Estimates - A Field-based Study of Auditors' Attitudes Towards Proposed Audit Responses in ISA 540

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

   Author : Christoffer Andersson; Rickard Zetterqvist; [2014]
   Keywords : External audit of financial statements; ISA 540; Accounting estimate; Fair value; Estimation uncertainty;

   Abstract : Current audit standards (IAASB 2008b, para. 13) provide auditors with four potential responses to the assessed risks of material misstatements in the audit of highly uncertain accounting estimates. Although research on the audit of such account balances is limited (Griffith et al. 2013, Nusbaum 2007, Martin et al. READ MORE

5. 19. Sustainability integration in Innovation strategies - An analysis of sustainability aspects in Swedish innovation strategies and in Swedish healthcare sector innovation activities

   University essay from Lunds universitet/Internationella miljöinstitutet

   Author : Erika Olsson; [2014]
   Keywords : Innovation; Sustainability; Healthcare; Environmental policy integration; Transition management; Social Sciences; Earth and Environmental Sciences;

   Abstract : The healthcare sector, currently accounting for about seven percent of global GDP expenditure, faces growing demand pressures driven by factors such as ageing populations and growing prevalence of chronic diseases. Consequently, the sector is increasingly looking for innovations that can simultaneously improve the efficiency and quality of care. READ MORE

6. 20. Gender, labor and decision-making : the woman’s situation in family businesses in a Swedish agricultural setting

   University essay from SLU/Dept. of Economics

   Author : Annie Roos; [2014]
   Keywords : agricultural business; case study; division of labor; explorative; female; gender theory; management; multiple case study; Sweden; women;

   Abstract : The inequality and separation of sexes seen in organizations may lead to inefficient use of human resources. Therefor, a more equal organization could lead to higher productivity and efficiency. READ MORE