Essays about: "Management accounting in change"

Showing result 1 - 5 of 84 essays containing the words Management accounting in 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

3. 2. SOIL GROSS NITROGEN MINERALISATION AND FOREST GROWTH IN FOUR HEMIBOREAL FOREST STANDS IN SOUTHWEST SWEDEN

   University essay from Göteborgs universitet / Institutionen för biologi och miljövetenskap

   Author : Linnéa Eriksson; [2023-04-20]
   Keywords : soil C:N; forest production; 15N isotope dilution; gross N mineralisation; ammonium; soil carbon; soil nitrogen; root exudates; stoichiometric decomposition; boreal forests; priming; microbial C limitation;

   Abstract : Boreal and temperate forests together make up the largest terrestrial net C sink in the world. They take up carbon dioxide (CO2) from the atmosphere and store it in plant biomass and soil as they grow, making them crucial in mitigating global climate change. READ MORE

4. 3. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

   Author : August Forsell; Daan van Elk; [2023]
   Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

   Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE

5. 4. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

   University essay from Lunds universitet/Innovationsteknik

   Author : Rebecca Ahlin; Anna Malmberg; [2023]
   Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

   Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

6. 5. Spatial and Temporal Dynamics of  Carbon Sequestration in Stockholm  County's Green areas : A GIS-based Analysis

   University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

   Author : Victoria Kareflod; [2023]
   Keywords : Carbon sequestration; carbon dynamics; decarbonization; scenario analysis; Corine land cover analysis; urban vegetation; carbon offset; Paris agreement; koldioxidlagring; koldynamik; dekarbonisering; scenarioanalys; marktäckesanalys; stadsvegetation; koldioxidkompensation; parisavtalet;

   Abstract : The human influence of global climate is an issue currently assessed in various mitigation strategies. Stockholm County has committed to becoming carbon neutral by 2040 and negative by 2045 according to the Paris agreement. READ MORE