Essays about: "accounting internal users"

Showing result 1 - 5 of 7 essays containing the words accounting internal users.

1. 1. Taming the Evaluation Monster

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

   Author : Nicole Brunetti; Lovisa Sjöqvist; [2018]
   Keywords : New Public Management; Professionalism; Performance Measurement Systems; Enabling Coercive formalization; Accounting Absorption;

   Abstract : Purpose: This thesis aims to explore how public schools balance demands on public accountability with professional autonomy through design features and usage of Performance Measurement Systems. Research Approach: Case study data were obtained both through semi-structured interviews with teachers and school managers, and through formal steering documents from the governing municipality as well as from the respective schools. READ MORE

3. 2. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

   University essay from Göteborgs universitet/Graduate School

   Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
   Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

   Abstract : One of the primary objectives of financial reporting is to provide users with useful information for decision-making. Standard-setters, such as the IASB, have therefore added to disclosure requirements in attempts to increase the level of transparency. READ MORE

4. 3. Communication within an Agency Relationship: A study on Bostadsbolaget and the ‘Deferred Revenues’

   University essay from Göteborgs universitet/Graduate School

   Author : Oscar Berndtsson; Oscar Gustafsson; [2014-10-07]
   Keywords : communication; agency theory; matrix of communication; municipally owned real estate; deferred revenues; Bostadsbolaget; Förvaltning AB Framtiden;

   Abstract : Background and problem: The purpose of financial reporting is to supply information to users of the financial statements. The information can include complex accounting items such as ‘deferred revenues’, which need to be communicated from a subsidiary (agent) to an owner (principal). READ MORE

5. 4. Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective

   University essay from Företagsekonomi

   Author : Okah Peter Okah; [2013]
   Keywords : auditors´ independence; non-audit services; earnings management;

   Abstract : Recent financial crises and accounting scandals resulting from perceived audit failures have given rise to increase criticism in the manner which accountants and auditors respect their professional code of ethics. As a consequence, the SEC rules in 2000 limits the services auditors are allowed to provide to their clients and also set limits on fees for internal audit services. READ MORE

6. 5. En studie av IFRS 8 – Rörelsesegment i Sverige : Hur påverkades företagen?

   University essay from Institutionen för ekonomisk och industriell utveckling; Filosofiska fakulteten

   Author : Ulrika Hollmer; Camilla Haraldsson; [2011]
   Keywords : Segment Reporting; IFRS 8; IAS 14; The Management approach; Segmentrapportering; IFRS 8; IAS 14; ledningsperspektiv;

   Abstract : Bakgrund: IFRS 8 är sedan 1 januari 2009 obligatorisk för samtliga börsnoterade företag i Sverige. Den stadgar att företagen ska tillämpa ett ledningsperspektiv, vilket innebär att den externa segmentsrapporteringen ska spegla den interna rapporteringen. READ MORE