Essays about: "qualitative research in accounting"

Showing result 6 - 10 of 158 essays containing the words qualitative research in accounting.

  1. 6. Auditor's Perceptions of Earnings Management in Goodwill Accounting : A qualitative study based inLuxembourg and Sweden

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Amélie Vachet; Edwin Davis; [2020]
    Keywords : Goodwill; Earnings Management; Audit;

    Abstract : In 2005, international accounting standards changed the treatment of goodwill, by replacingannual amortisation with impairment tests of goodwill. This has created a heated debate inaccounting research. Scholars are split whether the switch to impairment tests have increasedor decreased both accounting and audit quality. READ MORE

  2. 7. The rise of Big Data in Austrian tax consultancies : How stakeholders of Austrian tax consultancies assess the potential influence of Big Data

    University essay from Linnéuniversitetet/Institutionen för informatik (IK)

    Author : Marc Buchner; [2020]
    Keywords : Big Data; tax; Austrian tax consultancies; consulting; information and communication technology; Big Data tools; Information Systems; Big Data; Steuerberatung; Österreichische Steuerberatung; Big Data in Österreich; Big Data tools; Informationstechnologie; Big Data in der österreichischen Steuerberatung; Steuerberatungskanzleien; Big Data und Steuer;

    Abstract : The fact is that every individual leaves behind vast amounts of data, companies collect this data and use the knowledge gained from it in a variety of ways. One area that is lucrative for the use of Big data is the financial sector. A prominent example of the use of Big data is real-time stock market insights. READ MORE

  3. 8. Digitaliseringens förändringsprocess : en fallstudie inom redovisningsbranschen

    University essay from SLU/Dept. of Economics

    Author : Ebba Simonsson; Elin Stenman; [2020]
    Keywords : organisationsteori; organisationsförändring; redovisning; digitalisering; tröghet; automatisering;

    Abstract : Digitalization helps organizations to create new business opportunities despite this, it is not used to its full potential within the accounting industry. The purpose of this study has therefore been to understand the change process within the accounting industry when the industry is changed by digitalization. READ MORE

  4. 9. Management Control Tools and Firm Ambidexterity

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Semi Serifi; Gabriel Aniol; [2020]
    Keywords : PSFs; MCS; Management control tools; audit firm; IT firm; reuse economics; expert economics; explore; exploit.; Business and Economics;

    Abstract : Abstract Title: ​Management control tools and firm ambidexterity Seminar date: ​2020-06-03 Course: ​BUSN79 - Business Administration: Degree project in Accounting and Finance. Authors: ​Gabriel Aniol & Semi Serifi Advisors: ​Anders Anell Key words: ​PSFs, MCS, Management control tools, audit firm, IT firm, reuse economics, expert economics, explore, exploit. READ MORE

  5. 10. Examining Strategic Planning and Use of Intellectual Capital through Spectacles : A study on how small businesses implement intellectual capital into their strategic planning using cases of independent optical firms

    University essay from Umeå universitet/Företagsekonomi; Umeå universitet/Företagsekonomi

    Author : Piia Hyytiä; Emma Karvik; [2020]
    Keywords : Strategic Planning; Intellectual Capital; SME; Implementation; Management; Optical Industry; Accounting;

    Abstract : In the business world of today and the knowledge-based economy that we are living in, with challenges such as digitalization and globalization, traditional sources of competitive differentiation are being stripped away. Due to this more businesses have started realizing their core capability to be the invisible assets of their firm rather than the visible ones. READ MORE