Essays about: "Public sector accounting"
Showing result 16 - 20 of 37 essays containing the words Public sector accounting.
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16. A comparative analysis of the design and use of performance measurement in two Universities - Lund University and Liepaja University
University essay from Lunds universitet/Företagsekonomiska institutionenAbstract : Title: A Comparative analysis of the design and use of performance measurement in two Universities - Lund University and Liepaja University Seminar date: May 2017 Course: BUSN79 Business Administration Degree Project in Accounting and Finance, 15 credits Authors: Kaspars Sokolovskis & Liwaalislam Joudeh Supervisor: Anna Glenngård Keywords: Management control, performance measurement systems, public sector, university Purpose: The purpose of this thesis is to compare the performance measurement tools and indicators used in both Lund University and Liepaja University and point out to the advantages, disadvantages and challenges in both systems. Methodology: qualitative approach, 2 university cases, semi structured interviews Theoretical Framework/Perspectives: The first part includes a description of the performance measurement approaches 1) Total Quality Management 2) Economic Value Added 3) The Balanced Scorecard. READ MORE
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17. How managers, academics and students use performance information under conditions of conflicting institutional logics and ambiguity : A case study of a Swedish university
University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälleAbstract : A “new public sector” arose during 1980-1990s because of the pressure to utilize public funds more efficiently. The change is commonly known as New Public Management (NPM) and initiated a change towards private sector accounting technology, logics and a series of other management tools. READ MORE
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18. Caring for Accounting - a study of the use of accounting information in a hospital clinic
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis explores the role of accounting for decision-making in a healthcare setting, more specifically within a hospital clinic, using a single qualitative approach to receive an in-depth understanding of how and where accounting information is used. A developed research stream within previous research uses professional roles as a central explanatory factor when it comes to attitudes and behaviours towards increasing uses of accounting information. READ MORE
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19. Value and proportions of intangible assets : A comparison between the private- and the public sector
University essay from Högskolan i Jönköping/IHH, FöretagsekonomiAbstract : Organizations within the public- and the private sector have different aims with their accounting. Privately held organizations often have the intention to make profit, while authorities within the public sector aim to provide citizens with different services. READ MORE
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20. Earnings Management in Private Swedish Companies -A Study of the Contributing Factors
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and problem: Due to a large number of accounting scandals the academic term earnings management has become more known to the world in recent years, which has lead to an increased demand for further research on this subject. The research questions of this thesis are the following; To what extent do private limited companies in Sweden manage their earnings? How do the following factors affect the existence of earnings management in private limited Swedish companies; industry, debt to equity ratio and choice of audit firm? Purpose: To inform the reader on the existence of earnings management in private limited companies in Sweden and what can affect its existence by analyzing more than 45 000 observations through a population study. READ MORE
