Essays about: "accounting framework"

Showing result 1 - 5 of 223 essays containing the words accounting framework.

  1. 1. Gender diversity and innovation in technology and manufacturing companies

    University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

    Author : Manousos Kokkinakis; Xin Li; [2022]
    Keywords : Innovation; Gender Diversity; Technology Manufacturing firms; Logistic Regression Analysis.;

    Abstract : In this thesis the relation between gender diversity and innovation in technology and manufacturing companies is explored. Data on firm-level are used from The Enterprise Surveys of the World Bank, which are designed as a panel data survey and comprise a collection of data on 146,000 firms in 143 countries, from years 2006 to 2019. READ MORE

  2. 2. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

    University essay from Umeå universitet/Företagsekonomi

    Author : Asif Sarker; Mundi Mike-Hana Fongang; [2021]
    Keywords : Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

    Abstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE

  3. 3. 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

  4. 4. Performance Evaluation of a High Temperature Borehole Thermal Energy Storage Under Influence of Groundwater Flow

    University essay from KTH/Energiteknik

    Author : Max Hesselbrandt; [2021]
    Keywords : ;

    Abstract : Recent years have seen a growing interest in large-scale high-temperature borehole thermal energy storage (HT-BTES) as a means to store industrial waste heat and solar energy between the seasons. A profound understanding and characterization of the thermal and hydraulic processes involved in such systems is required for the optimal design as well as for environmental assessments of the storage. READ MORE

  5. 5. The Relevance of Expected Credit Losses: The effect of IFRS 9 on analyst forecast accuracy

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

    Author : Gustav Jansson; Victor Wolf; [2021]
    Keywords : IFRS 9; Decision Usefulness; Forecast Accuracy; Credit Losses; Difference-in-Differences;

    Abstract : This study examines how the adoption of the expected loss model under IFRS 9 has affected the forecast accuracy of credit losses. Specifically, we investigate the effect on absolute forecast errors and forecast dispersion. READ MORE