Essays about: "Accounting and Financial control"

Showing result 1 - 5 of 59 essays containing the words Accounting and Financial control.

1. 1. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

   University essay from Göteborgs universitet/Graduate School

   Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
   Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

   Abstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE

3. 2. Paths forward for Sustainable Maritime Transport : A techno-economic optimization framework for next generation vessels

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Julian Ulrich Hausweiler; [2023]
   Keywords : ;

   Abstract : Recently, the decarbonization of maritime transport has received increased attention, in order to align with the targets of the Paris Agreement. In 2023, the International Maritime Organization unveiled their revised greenhouse gas strategy with an ambitious target: net-zero emissions by 2050. READ MORE

4. 3. Making a difference from the sideline: A case study on accounting system integration following preservation acquisitions

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

   Author : Olof Almgren; Timothy Fredin; [2023]
   Keywords : Management accounting systems MAS ; preservation acquisitions; institutionalization;

   Abstract : This study explores the management accounting system (MAS) integration following preservation acquisitions, and how this process affects the financial control institutions in acquired firms. Drawing upon The Process of Institutionalization (Burns & Scapens, 2000) and the insights from a single case study of a Swedish corporate group specializing in preservation acquisition, we found that financial control institutions expand in acquired firms through three processes. READ MORE

5. 4. 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 institutionen

   Author : Andreas Egevad; [2023]
   Keywords : management accounting; public sector agencies; performance budgeting; efficiency; multiple institutional logics; sociology of translation; trust;

   Abstract : 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

6. 5. What is the influence of artificial intelligence (AI) on management accounting and control?

   University essay from Umeå universitet/Företagsekonomi

   Author : Stephanie Alldén; Gabriella Norén; [2023]
   Keywords : Artificial Intelligence; Business Intelligence; Controllers; Financial report; Machine Learning; Management Accounting and Control; Sustainability report;

   Abstract : Purpose The purpose of this study is to explore how AI could influence the controller function inmanufacturing industries. This study will investigate whether AI could influence the daily tasksor routines of a controller, as well as whether AI helps controllers with financial- andsustainability reports. READ MORE