Essays about: "public sector accounting systems"

Showing result 1 - 5 of 6 essays containing the words public sector accounting systems.

1. 1. The adoption of distributed ledger technology in trade and export finance operations of Swedish banks

   University essay from KTH/Industriell ekonomi och organisation (Inst.)

   Author : Gustaf Blidholm; Mathias Johnson; [2018]
   Keywords : Blockchain; DLT; distributed ledger; finance; technology; FinTech; bank; trade finance; export; cost reduction; efficiency; Sweden; innovation; diffusion;

   Abstract : Centralized data storage and reconciliation by trusted intermediaries has historically put financial systems in the hands of a single central parties. The emergence of bitcoin and blockchain, combined with the 2008 financial crisis, has shifted the Swedish financial sector’s traditional perspectives on democratization, centralization, transparency and automation. READ MORE

3. 2. 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

4. 3. A comparative analysis of the design and use of performance measurement in two Universities - Lund University and Liepaja University

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Liwaalislam Joudeh; Kaspars Sokolovskis; [2017]
   Keywords : Management control; performance measurement systems; public sector; university; Business and Economics;

   Abstract : Title: A Comparative analysis of the design and use of performance measurement in two Universities - Lund University and Liepaja University Seminar date: May 2017 Course: BUSN79 Business Administration Degree Project in Accounting and Finance, 15 credits Authors: Kaspars Sokolovskis & Liwaalislam Joudeh Supervisor: Anna Glenngård Keywords: Management control, performance measurement systems, public sector, university Purpose: The purpose of this thesis is to compare the performance measurement tools and indicators used in both Lund University and Liepaja University and point out to the advantages, disadvantages and challenges in both systems. Methodology: qualitative approach, 2 university cases, semi structured interviews Theoretical Framework/Perspectives: The first part includes a description of the performance measurement approaches 1) Total Quality Management 2) Economic Value Added 3) The Balanced Scorecard. READ MORE

5. 4. How managers, academics and students use performance information under conditions of conflicting institutional logics and ambiguity : A case study of a Swedish university

   University essay from Högskolan Kristianstad/Sektionen för hälsa och samhälle

   Author : Mattias Sandgren; [2017]
   Keywords : Public sector; management control systems; university sector; higher education; performance information; institutional logic; ambiguity; decision-making;

   Abstract : A “new public sector” arose during 1980-1990s because of the pressure to utilize public funds more efficiently. The change is commonly known as New Public Management (NPM) and initiated a change towards private sector accounting technology, logics and a series of other management tools. READ MORE

6. 5. The new payment mechanism. And its effects on the management control systems of health care centers

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Arvid Andersson; Zhen Yu Huang; [2010-09-06]
   Keywords : Payment mechanism; health care; hospital managerial accounting;

   Abstract : Background and problem discussion: The cost of health care in Sweden has increased and is projected to continue doing so, while at the same time the financial resources are limited. As studies show that different management control systems (MCS) can decrease the cost within the health care sector, it is interesting to see how MCS can solve the financial problem that has arisen. READ MORE