Essays about: "accounting regulation process"

Showing result 1 - 5 of 12 essays containing the words accounting regulation process.

1. 1. Early Insights in Accounting for the EU Taxonomy: A Case Study on an Industrial Company's Responses and Internal Implications

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

   Author : Johan Elam; Mattias Löfvenberg; [2022]
   Keywords : Institutional pressure; Management control systems; Strategic responses; Sustainability reporting; EU Taxonomy;

   Abstract : Scholars and practitioners have recently struggled in defining and integrating sustainability. In response, the European Commission enforced the Regulation (EU) 2020/852 in July 2020. Establishing a standard classification tool, defining environmentally sustainable economic activities to relocate financial flows towards low-carbon activities. READ MORE

3. 2. 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

4. 3. THE POLITICAL PROCESS OF STANDARD-SETTING AND ITS IMPLICATIONS FOR THE FINAL STANDARD - An examination of stakeholder influence in the due process of IFRS 16 Leases

   University essay from Göteborgs universitet/Graduate School

   Author : Lotten Svensson; Catharina von Nordenskjöld; [2020-07-01]
   Keywords : Influence; IFRS 16; Accounting regulation; Accounting standard; IFRS; IASB; CIG;

   Abstract : We have performed a single case study of the public consultation process of an accounting standard with major financial implications, making it prone to induce intense lobbying. We studied the ability of the standard setting board, the IASB, to remain independent, i.e. not unduly affected, by either a stakeholder group or a certain type of comment. READ MORE

5. 4. Legitimacy of Accounting Regulation Processes : The Case of Swedish Municipalities and Regions

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Lovisa Hedmo; Ebba Lind; [2019]
   Keywords : legitimacy; accounting regulation process; accounting regulation; standard-setting; local government;

   Abstract : Accounting regulation, like any other institution, must be legitimate in order to be complied with. A key component for the legitimacy achievement is a legitimate regulation process. Consequently, the legitimacy of the accounting regulation process has real economic consequences for society as a whole. READ MORE

6. 5. Innovative Revenue Models and their influence on the components of the Business Model: A multiple case study on global manufacturing firms

   University essay from Göteborgs universitet/Graduate School

   Author : William Bratt; Viktor Dynefors; [2018-07-31]
   Keywords : Innovative Revenue Models; Usage-based; Performance-based; Value-based; Business Model Canvas;

   Abstract : Background: Manufacturing firms have developed innovative revenue models (IRMs) that are connected to their product-service offering, as a new way to differentiate. These new revenue models are dependent on usage, performance, or value delivered to the customer. READ MORE