Essays about: "role of accounting theory"

Showing result 1 - 5 of 57 essays containing the words role of accounting theory.

1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

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

   Author : Morten Younie; Oskar Benson; [2024]
   Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

   Abstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE

3. 2. THE SHIFTING DYNAMICS BETWEEN WORK AND LIFE IN REMOTE WORKING

   University essay from Göteborgs universitet/Institutionen för pedagogik, kommunikation och lärande

   Author : Bo An; [2023-10-10]
   Keywords : Work-life balance; work-family border theory; flexibility; remote working; new work practices; boundaries;

   Abstract : Purpose: Aiming to investigate how knowledge workers organise their work through boundary practice in remote working, this study has partnered with one online consulting company who provides professional accounting services to third party customers. This study tries to explore 1) how accountants organize their work through managing and shaping their physical and temporal boundaries to establish flexibility in remote working; 2) how are technologies harnessed to manage work-life boundaries in the context of remote working. READ MORE

4. 3. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

   University essay from Jönköping University/IHH, Företagsekonomi

   Author : Adam Christensen; Sofia Sörman; [2023]
   Keywords : Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

   Abstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE

5. 4. To What Extent Top Managers' Compensation Impacts the Risk Aversion Phenomenon?

   University essay from Umeå universitet/Företagsekonomi

   Author : Maxime EONNET; Mathieu RUBY; [2023]
   Keywords : Executive Compensation; Risk Aversion; Agency Theory; Risk-taking Factors; Long-term; Short-term; Objectives; Accounting;

   Abstract : Executive compensation and its issues are a very sensitive subject, to be taken with apinch of salt, but it is above all a fascinating subject, which deserves a more globalunderstanding from people. Our study thus aims to determine to what extent executivecompensation and its structure, which may seem complex at first glance, play a role inthe risk aversion of executives. READ MORE

6. 5. A stakeholder-based analysis of potential photovoltaic systems’ contributions within the German government’s capacity addition plans to 2030

   University essay from Uppsala universitet/Institutionen för geovetenskaper

   Author : Felix Rüsseler; [2023]
   Keywords : German Energy Transition; Photovoltaics; Photovoltaics System Types; Renewable Energy Policies; Stakeholder Interviews; Sustainable Development;

   Abstract : The ongoing energy transition in Germany foresees significant increases in the share of renewable energies in the country’s electricity mix until 2030. A share of 80% is targeted and photovoltaics should have a major contribution with a total capacity of 215 Gigawatts aimed to be installed. READ MORE