Essays about: "Accounting profession"

Showing result 1 - 5 of 32 essays containing the words Accounting profession.

  1. 1. 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. 2. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

    Author : MiRi Lee; Jenny Cerpa Veliz; [2023]
    Keywords : Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Abstract : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. READ MORE

  4. 3. 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

  5. 4. Choices or Obstacles? Glass ceiling in accounting and audit profession: A cross-country comparison

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Mari Mkhitaryan; Pranvera Malo; [2022]
    Keywords : Business and Economics;

    Abstract : .... READ MORE

  6. 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