Essays about: "theory accounting research"

Showing result 1 - 5 of 157 essays containing the words theory accounting research.

  1. 1. "Wake up and smell the CSRD" Framing strategies employed by the Big 4 on discourse about CSRD

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

    Author : Morten Younie; Oskar Benson; [2024]
    Keywords : Sustainability; Sustainable Accounting; CSRD; Big 4 Accounting Firms; Non Financial Reporting;

    Abstract : With the Corporate Sustainability Reporting Directive (CSRD) coming into effect in the EU, a significant number of companies will be subjected to unprecedented non-financial reporting requirements. The Big 4 accounting firms (Deloitte, PwC, EY, KPMG) are important providers of sustainability assurance and, more generally, act as the allies of firms in both the political and corporate fields. READ MORE

  3. 2. 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

  4. 3. The Impact of Oil Prices on Carbon Dioxide Emission Levels in Sweden : a time-series regression analysis of Sweden

    University essay from SLU/Dept. of Economics

    Author : Tilde Löfgren Weinebrandt; [2023]
    Keywords : oil prices; CO2 emissions; oil price elasticity; Multiple Linear Regression Model; Sweden; correlation;

    Abstract : Globally, CO2 emissions have increased over the last decades. This trend has been broken in Sweden, where CO2 emissions are declining. Oil is one of Sweden's largest sources of energy, accounting for over 20 % of all energy consumption, and oil combustion is a large source of CO2 emissions. READ MORE

  5. 4. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Christensen; Sofia Sörman; [2023]
    Keywords : Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

    Abstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE

  6. 5. Remote leadership implications for middle management : A case study on the transition from the office to remote

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Krecker Justus; Widlund Hjalmar; [2023]
    Keywords : Covid-19; Remote work; Middle manager; Six e-leadership competence theory; SEC; e-leadership; Leadership; Challenges;

    Abstract : The covid-19 crisis accelerated the remote work trend and led to a new landscape in business. This sudden shift posed unique challenges for managers and middle managers in particular. Forcing them to adapt their leadership styles and lead their teams remotely. READ MORE