Essays about: "accounting framework"
Showing result 16 - 20 of 258 essays containing the words accounting framework.
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16. Stuck in translation: Why public agencies seldom succeed implementing performance budgeting : A case study on output controls of the Swedish Armed Forces
University essay from Stockholms universitet/Företagsekonomiska institutionenAbstract : Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. READ MORE
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17. Intangible assets and earnings management : An analysis in an EU context
University essay from Umeå universitet/FöretagsekonomiAbstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE
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18. Life cycle assessment of timber high-rise building structures : Case study of a project examined in the context of French environmental regulation (RE2020)
University essay from KTH/ByggnadsmaterialAbstract : The damages that the building sector does to the environment can no longer be ignored and need to be approached with a life cycle assessment (LCA). Advantages to build in wood and to build dense cities lead to a potential “two birds in one stone” effect regarding high-rise massive timber construction. READ MORE
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19. Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Summary Title - Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies Hand-In Date - 28 May 2023 Seminar date - 31 May 2023 Course - BUSN79 Degree Project: Accounting and Finance Authors - Thomas Lo & Yumeng Guo Advisor - Anders Anell Five Keywords - Strategic investment decision (SID), Pre-decision control, Commercial real estate, Property investment, Uncertainty Purpose - The purpose of this study is to investigate how pre-decision control mechanisms are applied in strategic investment decisions, and what contextual factors could influence the pre-decision control mechanisms. To fufill the purpose, the study examined the use of pre-decision controls in different strategic investment decision processes and the relationship between contextual factors and the dimensions of applied pre-decision controls, with a main focus on current increasing uncertainty. READ MORE
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20. Accounting Policies Setting of Internally Developed Software and its Subsequent - Expenditures in The Traditional Production Organisations
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background: In recent decades, technologies have overlapped with many traditional products. The competition is no longer limited to the quality of the products but also to the level of technology used in the products. That resulted in traditional production organisations finding their way into the field of software development. READ MORE
