Essays about: "on cost accounting"

Showing result 1 - 5 of 122 essays containing the words on cost accounting.

  1. 1. The Changing Nature of the Audit Profession - Opportunities and Challenges with Digital Transformation and the Use of Audit Support Systems, Big Data and Data Analytics

    University essay from Göteborgs universitet/Graduate School

    Author : Gustaf Stensjö; [2020-07-01]
    Keywords : Auditing; Digital Transformation; Audit support systems; Big data; Data analytics;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  2. 2. E-auction as a complement to IOCM - A case study from the automotive industry

    University essay from Göteborgs universitet/Graduate School

    Author : Felicia Ivarsson; [2020-07-01]
    Keywords : E-auction; IOCM; Transaction Cost Economics; Industrial Network Approach; Purchasing and Supply Management; Buyer-supplier Relationship;

    Abstract : MSc in Accounting and Financial Management.... READ MORE

  3. 3. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

    Author : Love Berggren; Li Ji; [2020]
    Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

    Abstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE

  4. 4. Managing cost accounting implementation through discourse: A single case study of PEC model implementation in Region Halland

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

    Author : Justus Kokki; Like Ma; [2020]
    Keywords : Hospitals; Accounting and organizational change; Process analysis; Time-driven activity-based costing; Implementation of new system;

    Abstract : This paper examines accounting and organizational change process and its institutional background by conducting a case study of the implementation process of a simplified Time-Driven Activity-Based Costing system in a Swedish Healthcare Region. Using a framework adapted from Zbaracki (1998), separating reality and rhetoric along a process-view, the paper examines how institutional forces enter the implementation process and how the arising tensions are managed along the process. READ MORE

  5. 5. Goodwill impairment factors in Sweden : - A study of Large Cap and Mid Cap firms in 2006-2012

    University essay from Jönköping University/Internationella Handelshögskolan; Jönköping University/Internationella Handelshögskolan

    Author : Kristoffer Engberg; Jörgen Schenberg; [2020]
    Keywords : Goodwill Impairment; CEO Change; Earnings Management; Big Bath;

    Abstract : Background: The recent decades there has been a big shift in the focus of accounting standards, going from mostly being based on historical cost to being more based on fair value. How to account for goodwill has been widely discussed for many years. READ MORE