Essays about: "management accounting in the company"

Showing result 1 - 5 of 107 essays containing the words management accounting in the company.

  1. 1. Digitalization and Resistance Management within Management Accounting - The impact of national culture differences on resistance to organizational change

    University essay from Göteborgs universitet/Graduate School

    Author : Muhammed Muhammed Aziz; Twagirayezu Jean; [2023-07-19]
    Keywords : ;

    Abstract : Despite being considered by the majority as a positive change, digitalization has changed the fundamental roles of management accountants and this has led to resistance to organizational change within management accounting due to the cannibalization costs associated with digital changes. In dealing with such resistance, MNEs use their domestic rooted organizational culture as a tool to manage resistance to digitalization. READ MORE

  3. 2. The Effects of Ownership Structure on Earnings Management in Public listed firms in Nigeria.

    University essay from Göteborgs universitet/Graduate School

    Author : Jumoke Fiyinfolu Osibuamhe; Tolulope Odunayo Ogwumike; [2023-07-04]
    Keywords : Earnings management; Ownership structure; Managerial; Institutional; Highest holder; Nigeria; entrenchment;

    Abstract : The efficacy of corporate governance is enhanced when managers demonstrate a willingness to act in a manner that is contrary to the preferences of shareholders. An instance of management's potential disregard for shareholders' interests is the employment of accounting accruals as a means of manipulating earnings for management purposes. READ MORE

  4. 3. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  5. 4. Methodological study for carbon accounting : Case study: ISS's technical maintenance activities

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Théo Andreux; [2023]
    Keywords : Greenhouse gas emissions; decarbonization; carbon accounting; transparency; comparability; accuracy; completeness.; Växthusgasutsläpp; avkolning; klodioxidredovisning; transparens; jämförbarhet; noggrannhet; fullständighet.;

    Abstract : European greenhouse gas (GHG) emissions have decreased by 24% between 1990 and 2019 according to a report by the European Commission. Yet, the Paris agreement set a target of 55% by 2030 to prevent the effects of climate change and prepare for carbon neutrality by 2050. READ MORE

  6. 5. Intangible assets and earnings management : An analysis in an EU context

    University essay from Umeå universitet/Företagsekonomi

    Author : Simon Björkmo; Magnus Eriksson; [2023]
    Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

    Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE