Essays about: "Accounting and organizational change"

Showing result 1 - 5 of 25 essays containing the words Accounting and organizational change.

  1. 1. Digitalization and Resistance Management within Management Accounting - The impact of national culture differences on resistance to organizational change

    University essay from Göteborgs universitet/Graduate School

    Author : Muhammed Muhammed Aziz; Twagirayezu Jean; [2023-07-19]
    Keywords : ;

    Abstract : Despite being considered by the majority as a positive change, digitalization has changed the fundamental roles of management accountants and this has led to resistance to organizational change within management accounting due to the cannibalization costs associated with digital changes. In dealing with such resistance, MNEs use their domestic rooted organizational culture as a tool to manage resistance to digitalization. READ MORE

  2. 2. 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

  3. 3. Competing on sustainability - A study on stakeholder interaction, becoming truly sustainable and obtaining a sustained competitive advantage in an industry characterized by low sustainability maturity

    University essay from Lunds universitet/Produktionsekonomi

    Author : Kristina Källner; Anna Lundberg; [2022]
    Keywords : Sustainability; cold chain; pharmaceutical industry; stakeholder theory; sustainable business models; VRIO analysis; truly sustainable; competitive advantage; Technology and Engineering;

    Abstract : Although more and more companies are facing increasing pressure to take responsibility for their actions impacting sustainability, the pharmaceutical industry and in extension the cold chain solutions industry, have previously been exempted from scrutiny. Research on sustainability in the industry is lagging, why this master thesis aims to explore how sustainability can be incorporated into the business model while avoiding creating a disconnect between corporate strategy and actual sustainability impact. READ MORE

  4. 4. IT identity construction of Management Accountants: A multiple case study about the influence of digitalization on Management Accountants' identity

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

    Author : Johannes Bock; Daniel Friedrich; [2021]
    Keywords : Management Accounting; IT identity; Identity work; Identity regulation; Information systems;

    Abstract : This paper examines how Management Accountants' IT identities are constructed in an organizational context. Current research claims that IT systems affect the role as well as the required skill set of Management Accountants and thereby change their occupational role to the forward-looking role of a "Business Partner" (Goretzki et al. READ MORE

  5. 5. How initiatives towards transforming the Role of Controllers play out – A field study examining the changing role of controllers at Volvo Cars

    University essay from Göteborgs universitet/Graduate School

    Author : Victoria Andersson; Karin Enström; [2020-07-01]
    Keywords : Controllers; Management Accountants Accounting; Institutional Theory; Institutional Environment; Institutional Entrepreneur Entrepreneurship; Digital Transformation; Big Data and Business Intelligence Analytics;

    Abstract : Background and Purpose: As the digital transformation alters organizations the controlling profession changes and boundaries are blurring. Controllers are moving away from a beancounter image and are evolving into business partners with an organizational value-adding focus. READ MORE