Essays about: "accountings"
Showing result 1 - 5 of 7 essays containing the word accountings.
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1. TIME TO MOVE ON? - Shedding new light on the sacred and secular divide debate about the use of accounting in religious organizations from an institutional logics perspective
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The literature on accounting in religious organizations has become stuck in a theoretical dead-end. For years scholars debated over the existence and adequacy of the sacred and secular divide (SASD), a concept developed by Laughlin (1988, 1990) and Booth (1993) to explain the role of accounting in religious organizations. READ MORE
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2. Pricing Conservatism: An Empirical Study on the Value Relevance of Conservative Reserves in Swedish Firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : The purpose of this study is to evaluate the financial market's efficiency in respect to conservative accounting. Particularly the study focuses on conservative accounting's influence on the reported return on owners' equity, including the influence of build-ups and realizations of conservative reserves. READ MORE
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3. Calculations Sparking Innovation Development - A case study investigating the role of accounting calculations in innovation processes within socio-technical systems
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This thesis explores the use of accounting calculations in innovation processes during socio- technical change. While previous research has elaborated on accounting's role in innovation development within single organizations, limited focus has been given to accounting calculations' role in large systems, often referred to as socio-technical systems. READ MORE
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4. The Role of Accounting in the Strategizing Process - A case study in the context of an acquisition
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper studies two strategic decisions developed in an acquisition and subsequent integration of one company into another, focusing on accounting's role in shaping these strategies. The purpose of the paper is to contribute to existing literature on accounting and strategizing (i.e. READ MORE
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5. Digital services in the agriculture business : costumer perspective on digital accounting services
University essay from SLU/Dept. of EconomicsAbstract : The world is moving towards an increasingly digitalized society where computer capacity and storage capabilities are setting new records every day. Even in the agriculture business, there has been a great development of digital systems that control the machines, as well as measuring, weighing and collecting information about the production on the farm. READ MORE
