Essays about: "regulation of accounting"
Showing result 11 - 15 of 71 essays containing the words regulation of accounting.
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11. Perceptions of the Swedish audit and business communities on sustainability reporting : A quantitative study on the differences between the two populations
University essay from Umeå universitet/FöretagsekonomiAbstract : This thesis explores the differences between the Swedish audit and business communities in their perceptions of sustainability reporting. We explore the link between accounting theories such as legitimacy, shareholder, stakeholder, and agency theory and our sample groups. By utilizing statistical testing of the differences in mean values. READ MORE
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12. DEMOCRATIC PARTICIPATION IN ENVIRONMENTAL PERFORMANCE A cross-country study on the environmental effects of equal citizen political participation
University essay from Göteborgs universitet/Statsvetenskapliga institutionenAbstract : Previous research on countries’ environmental sustainability practices has amassed in conflicting results why some nation states perform better (or worse) than others. Some studies determine that it is the country’s level of development and quality of government that determines stringency in environmental regulation and policy, while others point to states’ level of democracy and quality of democratic principles as the main supporting pillars to sustainability. READ MORE
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13. IT identity construction of Management Accountants: A multiple case study about the influence of digitalization on Management Accountants' identity
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper examines how Management Accountants' IT identities are constructed in an organizational context. Current research claims that IT systems affect the role as well as the required skill set of Management Accountants and thereby change their occupational role to the forward-looking role of a "Business Partner" (Goretzki et al. READ MORE
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14. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU
University essay from Uppsala universitet/Juridiska institutionenAbstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE
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15. THE POLITICAL PROCESS OF STANDARD-SETTING AND ITS IMPLICATIONS FOR THE FINAL STANDARD - An examination of stakeholder influence in the due process of IFRS 16 Leases
University essay from Göteborgs universitet/Graduate SchoolAbstract : We have performed a single case study of the public consultation process of an accounting standard with major financial implications, making it prone to induce intense lobbying. We studied the ability of the standard setting board, the IASB, to remain independent, i.e. not unduly affected, by either a stakeholder group or a certain type of comment. READ MORE
