Essays about: "Public sector accounting"

Showing result 6 - 10 of 37 essays containing the words Public sector accounting.

  1. 6. Spatial dependence in the regional innovation performance of small- and medium sized enterprises : A spatial econometric approach to identifying the drivers of SME innovation in European NUTS regions

    University essay from Jönköping University/IHH, Nationalekonomi

    Author : Felix Sebastian Veit Ginzinger; [2022]
    Keywords : Geography in Innovation; SME Innovation; Spatial Dependence; Regional Science;

    Abstract : Being a crucial sector in Europe’s economy, small and medium-sized enterprises (SMEs) require involvement in innovative activities to perpetuate their competitiveness. Nevertheless, European-wide funding programs that aim to foster innovation at the regional level have been criticized for not being adequately tailored to SMEs’ innovation patterns and dynamics. READ MORE

  2. 7. Can you trust the process? A study about the relationship between governance structures and management control in Swedish municipalities

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Victor Hedman; Madeleine Axelsson; [2022]
    Keywords : Governance in public sector; New public management; Post-new public management; Management Control in public sector; Management control as packages.; Business and Economics;

    Abstract : Title: Can you trust the process? A study about the relationship between management control and governance structures in Swedish municipalities Seminar date: 1st of June, 2022. Course: BUSN79, Degree project in Accounting and Finance, Master level, 15 ECTS Authors: Madeleine Axelsson and Victor Hedman Supervisor: Johan Dergård Keywords: Governance in public sector, New public management, Post-new public management, Management Control in public sector, Management control as packages. READ MORE

  3. 8. A Curse and a Blessing: A study of the role of financial control in a growing public sector organization

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

    Author : Gustav Möller; Christoffer Begander; [2022]
    Keywords : Public Sector Accounting Research; NPM; Capability Growth; Financial Control;

    Abstract : This qualitative paper examines the role of financial control in the Swedish Armed Forces in relation to the recently initiated growth journey. The core aim is to explore how financial control shapes the ability to grow in order to yield understanding of the challenges that organizational actors in the public sector face after decades characterized by budget cuts, reduced public expenditure and economic austerity. READ MORE

  4. 9. An analysis of Swedish corporate climate footprints – reaching a more consistent and scientific approach

    University essay from Stockholms universitet/Institutionen för miljövetenskap

    Author : Matilda Ågren-Hernvald; [2021]
    Keywords : Corporate emissions; comparability; Greenhouse Gas Protocol; Scope 3; avoided emissions; system boundaries; life cycle assessment;

    Abstract : Corporate action has become increasingly prevalent in recent years in order to address the urgent issue of climate change. A wide range of concepts are today being used to describe company climate footprints, where one single concept can have varying definitions due to inconsistent approaches on what to include and not in the calculations. READ MORE

  5. 10. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    University essay from Göteborgs universitet/Graduate School

    Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

    Abstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE