Dissertations / Theses: 'Organization of accounting'

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Silivonchyk, O. B., and A. O. Sayun. "Features of the organization of accounting at the enterprise." Thesis, Київський національний університет технологій та дизайну, 2021. https://er.knutd.edu.ua/handle/123456789/18791.

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Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.

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There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors are adopted for this research including a comprehensive set of strategic typologies and management techniques (MTs). Three forms of contingency fit, selection, interaction, and systems approaches, have been adopted in order to develop research questions and hypotheses.A triangulation approach combining a survey and interviews is used in this research. The questionnaire was delivered to 'accounting managers' of 451 companies listed on the Stock Exchange of Thailand (SET). There were 135 returned and usable responses, resulting in 29.9 percent response rate. Semi-structured interviews of seven companies provide qualitative findings, which are in line with, but explain further, those from the survey.The findings confirm the popularity of the use of, and high perceived benefit from, traditional MAPs and reveal disappointing adoption rates of, and relatively low perceived benefit from, contemporary MAPs. There are some alignments between MAPs and strategic typologies and between MTs and strategic typologies. However, only a few moderation effects are detected. In line with expectations, the companies under differentiation/ prospector/ entrepreneurial/ build strategies tend to have higher organizational performance when they obtain higher benefit from contemporary MAPs and MTs concerning quality, employee empowerment, customization and flexibility. It was also found that the companies pursuing cost leadership/ defender/ conservative/ harvest strategies tend to have higher performance when they obtain higher benefit from traditional MAPs and MTs relating to cost reduction processes.This study adds to the limited body of knowledge of MA in Asian countries, in particular Thailand. It represents a comprehensive survey and explanation of MAPs in Thailand. It is anticipated that this research will make academics and practitioners aware of the capability of alternative MAPs combined with the right match of MTs to improve firms' efficiency and effectiveness as well as its fit with the strategies. It is also expected that the findings of this research will provide valuable insights into the nature of MAPs, and assist the academics and practitioners in improving management accounting rules and practices in Thailand.

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Chen, Jennifer Ching-Kuan. "ACCOUNTING DISCLOSURE AT THE ORGANIZATION-SOCIETY INTERFACE: A META-THEORY AND EMPIRICAL EVIDENCE." Doctoral diss., University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2076.

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This dissertation consists of three studies related to accounting disclosure at the interface of the organization and society. The first study investigates the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory and integrates these theories into a more cohesive meta-theory of the organization-society interface. The second study examines whether a corporation's charitable contributions represent a corporate social performance strategy or a legitimation strategy. More specifically, study two investigates, from two competing perspectives, how corporate executives rationalize their philanthropic actions. The third study analyzes the relationship between the current tax laws and the fulfillment of corporate foundations' social functions. Taken together, these three studies build upon prior theoretical and empirical work to advance social and environmental accounting research.
Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.

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Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.

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Kolyanovskaya, V. O. "Standard Providing the Property, Plant and Equipment in Budgetary Institutions." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7781.

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Ovsyuk, Nina Vasylivna, and Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

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1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16
Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organization of the system of use of fixed assets are formulated.
Визначені проблеми обліку основних засобів в ринкових умовах господарювання. Окреслена роль основних засобів у забезпеченні ефективного функціонування суб’єкта господарювання. Сформульовані основні принципи організації системи використання основних засобів.

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Matthysen, Megan. "The relationship between readiness to change and work engagement: a case study within an accounting firm undergoing change." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/11553.

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Readiness to change is a critical element for the successful implementation of organisational change (Weiner, 2009). Work engagement is an important driver for organisational success (Lockwood, 2007) and it is important that organisations sustain work engagement during organisational changes. Readiness to change and work engagement are both important aspects of a successful organisation. The purpose of this study was to investigate the relationship between readiness to change and work engagement within a mid-tier accounting firm in South Africa. A combined questionnaire, incorporating two measuring instruments was utilised to gather the data for the purpose of this study. These instruments are the Organisational Change Questionnaire – Climate of Change, Process and Readiness (OCQ-C,P,R) as well as Utrecht’s Work Engagement Scale (UWES). The measuring instrument utilised demonstrated adequate reliability. By utilising the OCQ-C,P,R two additional constructs were incorporated into the study namely process of change and trust in leadership. The measuring instrument was sent electronically to all the staff members within the mid-tier accounting firm across South Africa. The researcher obtained a sample of n = 340. A model was constructed based on the measuring instrument to illustrate the hypothesised relationships between the constructs. Results from confirmatory factor analysis suggested that there was a good model fit with the data. Both descriptive and inferential statistics techniques were used for the data analysis. The relationships between the constructs were tested through structure equation modelling and Pearson’s product-moment correlation coefficients. The results of the study indicated that there is a practical and statistically significant relationship between readiness to change and work engagement. The results of the study implied that high levels of work engagement will generate high levels of readiness to change. Engaged employees are better able to cope with job demands during change processes which ultimately will impact whether change implementation is successful. Readiness to change and work engagement also indicated significant correlations with process of change and trust in leadership. Demographic groups had significant differences in the mean scores for work engagement, process of change and trust in leadership.

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Drujon, D'Astros Caecilia. "Three essays on silences in management accounting : an exploratory research into power, talk and knowledge in management accounting in light of the exercice of silence." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2020. http://www.theses.fr/2020ESEC0007.

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Cette thèse a pour objectif de montrer qu’en parallèle de la transparence, la comptabilité de gestion produit aussi du silence et peut être utilisée, fonctionner autour du silence. La comptabilité de gestion est une invitation à dire qui coexiste avec la dimension politique de la vie organisationnelle. Cette politique organisationnelle peut entraîner une forme de silence. La comptabilité de gestion peut, elle, être une partie intégrante de ce travail politique, à tous les niveaux de l’organisation, et être ainsi un outil important dans la création, et la perpétuation du silence. Dans la production, la consommation, l’analyse et le travail continuel de façonnage des chiffres, les acteurs organisationnels peuvent choisir, ou être forcés d’exclure des informations sensibles ou complexes. Lorsqu’une information de comptabilité de gestion est considérée comme difficile à lire, ou à comprendre, difficile à partager ou communiquer, non-satisfaisante ou insensée, elle peut être infusée, imprégnée d’une forme de silence. Ce silence ne se limite pas aux règles élémentaires de conversation, mais peut porter des messages et des stratégies qui modifient la réalité organisationnelle. Ce travail de recherche explore donc l’exercice du silence comme partie essentielle des systèmes de contrôle de gestion (Cooper et al., 1981). Ces pratiques de comptabilité de gestion contribuent à la construction de la réalité en orientant la motivation d’agir, en transmettant des normes de conduite, en engageant les usagers. Le silence, est une forme de gouvernement qui 152peut être essentielle à ces pratiques du contrôle et de la comptabilité, et qui peut s’exercer à la fois à travers un pouvoir autoritaire et à travers la force suggestive des outils de comptabilité de gestion. Chaque forme d’expression, dans les interactions ou dans les outils, crée du sens mais exclue aussi du sens et invite des silences, participe de la construction d’un espace du non-dicible. Cette thèse étudie la mise sous silence sous l’angle de dynamiques d’exclusion, du langage, des espaces de communication, du savoir. Cette exclusion est le jeu de tous les acteurs de l’organisation, aspirant à sauvegarder une diversité de domaines de pouvoir, d’expertise ou de savoir. Cette thèse interroge donc comment les pratiques de comptabilité de gestion créent, maintiennent ou brisent les silences dans les organisations ? Afin d’y répondre, j’utilise une méthode qualitative inductive (Chapman, Hopwood, Shields, 2006). Six mois d’étude ont été conduits dans une organisation publique à visée sociale. La thèse est organisée autour de trois articles de recherche. Le premier article interroge l’usage du silence pour asseoir et maintenir le contrôle. Le deuxième article analyse les limites de l’usage des outils de contrôle et comptabilité de gestion pour encourager l’expression et les discussions. Le troisième article étudie le silence comme mode de résistance à la surveillance. Cette thèse envisage ainsi différentes possibilités offertes par l’étude du silence pour enrichir notre connaissance et notre compréhension de la parole, du savoir et des luttes de pouvoir dans et au travers de la comptabilité de gestion. Ce faisant, ce travail propose des contributions aux littérature sur le contrôle de gestion, la conversation comptable, le pouvoir et la résistance
This dissertation showed that, on par with transparency, management accounting also produces silence and can work around silence. Management accounting is an invitation to “tell” that coexists with the politics of organizational life. Organizational politics may entail a form of silence from decision makers. Management accounting may be an integral part of this political work, at all levels of the organization, and thus an important tool in the creation and maintenance of silence. In the production, consumption, analysis and continuous crafting of management accounting numbers, organizational actors can choose, or be forced to organize out sensitive or complex information. Every time management accounting information is considered difficult to read, or understand, difficult to share, or communicate with, unsatisfactory or even meaningless, it may be infused with a form of silence. A silence that is not limited to intersubjectivity, to elementary conversational rules, but that carries messages and strategies that consciously or not change organizational reality. This research explores the exercise of silence as an essential part of the functioning of control systems. This dissertation is composed of three research papers. The first paper interrogates the use of silence to secure and sustain control. The second paper investigates the limits of the use of management accounting to encourage expression and discussions. The third paper studies silence as resistance to surveillance. This dissertation overall contemplates the possibilities offered by the study of silence to enrich our understanding of talk, knowledge and power struggles in and through management accounting. In doing so, it proposes contributions to the literature on control, on accounting talk, on power and resistance

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??????, ?????? ?????????, and T. V. Momont. "???????? ?? ??????????? ??????????????? ?????? ? ?????? ?????????????? ?????????? ????????? ??????????? ?????????" Thesis, ????, 2016. http://eztuir.ztu.edu.ua/123456789/2970.

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?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ??????????? ???????????? ?????? ? ????? ???????, ???????, 2016. ?????????? ?????????? ????????????? ? ???????? ?????????????-?????????? ???????????? ? ????????????? ??????????????? ?????? ? ?????? ?????????????? ?????????? ????????? ??????????? ?????????. ???????? ?????????? ??????, ?? ???? ????? ????????? ??????????? ???????? ?? ??????????? ?????? ?? ??????????? ????????????? ? ?????? ?????????????? ?? ??????????. ???????????? ????????????? ????????? ??????????????? ?????? ?? ??????????? ????????????? ? ?????? ?????????????? ?? ?????????? ? ??????? ????????? ?????? ????????? ????????? ????????, ?????????? ??????????? ?? ???????????? ??????? ??????????? ??????. ?????????? ???????? ?????????? ???????????? ????????????????? ??????? ?? ??????????? ????????????? ?? ???????????? ??????????? ???????????? ?????? ??????? ?? ??????, ?? ????????? ??? ?? ??????????. ?????????? ????? ??????????? ????????? ???? ???????? ???????? ?????????????? ?????????? ??? ??????????? ????????????? ?????? ?????????????? ?????????. ???????????? ??????? ?????? ?????????? ?????????????? ?????????? ???????????? ????????????.
Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 ? Accounting, Analysis and Auditing (by the types of economic activity). ? Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2016. The thesis is devoted to the substantiation and development of organizational and methodological recommendations to improve accounting in terms of diversification of tourist industry. Clarified the conceptual apparatus that made it possible to define the features and methods of accounting on tourist enterprises of diversifying their activities. The accounting organizational provisions for tourism enterprises in terms of diversification of their activities were improved in terms of clarifying the content elements of accounting policy, the definition of operational and strategic measures of accounting. The method of displaying an action on diversification of tourist enterprises and improved organization of analytical accounting of revenues and expenses that arise in their implementation. Developed forms of internal reporting on key areas of diversification to meet the information needs of management personnel. Grounded order assess the potential diversification of tourism enterprises.

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Al-Moghaiwli, Mohammed Hamed. "Economic consequences of accounting standards : implications for the Saudi Organization for Certified Public Accountants (SOCPA)." Thesis, Aberystwyth University, 1999. http://hdl.handle.net/2160/0f2f4356-b176-40ea-84f8-e4eb9f99a014.

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This study aims at collecting empirical evidence on whether or not financial accounting standards which exist in the Kingdom of Saudi Arabia give rise to economic consequences. Awareness of the potential economic consequences of accounting standards emerged first in the United States of America in the 1970s, but increasingly has attracted a great deal of attention in many different countries over the last twenty years. The impact of accounting standards on management behaviour has been cited as one of the consequences. Factors that affect management's attitudes in choosing among alternative accounting methods are established through the political cost theory and the contracting and agency theories. Using these theories, this study hypothesises that company size, the presence of Government debt and/or donations, the ratio of foreign employees to total employees, the presence of management compensation plans, and insider ownership provide incentives for the management of Saudi joint stock companies to adopt income-increasing or - decreasing accounting policies. The results of the univariate and multivariate tests show that company size, ratios of foreign employees to total employees, and insider ownership are significant determinants of inventory, research and development, and Zakat policies. These findings provide empirical support for the principal hypothesis of this thesis. That is, accounting standards which exist in Saudi Arabia give rise to economic consequences and managers of companies consider these consequences when selecting accounting policies. In summary, this principal conclusion is of critical importance to the Saudi Organization for Certified Public Accountants (SOCPA), given that accounting standard setting processes are still in their early stages of development. It supports the view that SOCPA should acknowledge the possible adverse economic consequences that may result from its accounting standards decisions. In fact, the results of this study justify, in the very least, a wider and more detailed study by SOCPA of the economic effects of its potential accounting standards. The findings may also call into question the financial accounting standards which have been recently promulgated in Saudi Arabia.

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?????, ???????? ????????, and A. P. Dikiy. "??????????? ??????????????? ?????? ?? ?????????? ???????????? ??????????? ??????? ???????????" Thesis, ????, 2009. http://eztuir.ztu.edu.ua/123456789/3178.

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?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ???????????, ???????, 2009. ? ?????????? ?????????? ?? ?????????? ???????????? ???????? ??????????? ??????????????? ?????? ?? ??????????? ???????????? ??????? ????????? ??????????? ???????? ? ????? ?????????? ??????????? ??????? ????????????. ????????? ??????? ????????????? ?????? ?? ????????? ????????? ??????????? ???????. ????????? ?????? ???????? ?? ????? ???????? ?? ?????????? ??????????? ??????? ?????????? ??????????? ?????? ??????????? ??????? ???????????. ????????? ?????????????? ????????? ?? ?????????? ?????? ??????????? ??????? ??????????? ? ????? ??????????????? ??????. ???????? ??????? ?????????????? ??????????, ??? ???? ????????? ?????????? ????????????. ???????????? ???????? ??????????? ??????????????? ?????? ? ????? ???????????? ?????????? ????? ????????. ?????????? ?????????? ??????? ??????? ? ??????????? ??????????????? ?????? ?? ? ????? ???????????? ??????????? ??????? ????????????. ????????????? ?????? ??????????? ??????????????? ?????? ? ?????? ???????????? ???????????? ??????????. ???????????? ????????? ???????? ??????????? ??????? ???????????? ? ??????? ??????? ?????????????? ?????????? ??? ?????? ?????????? ?? ????????? ?????? ? ????????????? ??????????.
specialty 08.00.09. ? Accounting, Analysis and Auditing (by the branches of economic activity). ? Zhytomyr State Technological University, Zhytomyr, 2009. The application of the accounting system as a tool for commercial secret security aimed at organizing the complex system of the enterprise?s economic security has been studied and theoretically grounded. The analysis of the existing approaches as well as new ones towards determining the category and concept set of the system research of economic security issues has been carried out. The methodic grounds of the essence and structure of company?s economic security concept in the part of accounting have been grounded. The relationship between external and internal threats for company?s economic safety in the sphere of accounting has been determined. The significance of accounting information as a means for providing commercial secret security of an enterprise has been grounded. Principles of accounting information reflection for the rational usage of enterprise?s assets and liabilities as well as their security have been worked out. Accounting organization model as well as accountancy department development for economic security provision has been worked out. The necessity of following accounting information security principles while developing computer informational system of an enterprise has been grounded. The main directions as well as enterprise?s policy, accounting information in particular, concerning the protection against the negative influence of internal and external threats have been determined.

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De, La Cruz Marquez Michelle. "Management Control Systems in Not for Profit Organization." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10850.

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The diploma thesis is about management control system. The first part contains the analysis of the subject, the factors, components and tools of management control. In the second part is about the difference of management control in profit and non-profit organizations.

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Maier, Florentine, and Julia Brandl. "They're Natural and Everywhere: How Evaluative Practices Permeate the Organization." SpringerOpen, 2008. http://dx.doi.org/10.1007/BF03342703.

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How do evaluative practices become natural and ubiquitous in an organization? In this paper we integrate findings from previous empirical work on the adoption of evaluative practices in organizations with insights from institutional theory and social psychology research for advancing the understanding of possible states of evaluative practices within organizations and the processes through which organizations become permeated by evaluative practices. Our conceptual model suggests that once evaluative practices have gained a foothold in an organization, they tend to be applied to an increasing number of organiza-tional problems and become taken for granted.

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Ahmad, Nadzri Farah Aida. "Roles and impacts of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba) : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/754.

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The issues of zakah and interest for IFIs have been highlighted for several years and attracted many arguments among Islamic scholars and public. The increasing public interest on the Islamic Banking since 1970s has been driven by the increasing sensitivity among Muslims to the relationship between religion and economic activities. With the emergence of IFIs, Muslims community has demanded for an establishment of an accounting body to develop a set of accounting standards that adhere to the Islamic tenets, hence AAOIFI was established. However, the journey of AAOFI in achieving such objective has not been smooth. This paper intended to study the effectiveness of AAOIFI in dealing with the issues of zakah and riba for IFIs by examining the disclosure practice of 25 IFIs worldwide. Based on the analysis conducted, it is concluded that the extents of disclosure by the IFIs are much lower than the AAOIFI requirements. The study also found that leverage and origin factors might contribute to the level disclosures of zakah and financial products. In addition, the test performed also revealed that the adopters of AAOIFI do provide more disclosure as compared to the non-adopters. However, the mean result is relatively low to suggest full compliance with the AAOIFI standards.

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Schmelzer, Anthony Andrew. "Increased Trust: The Effect of Disaggregated Financial Statements on Potential Nonprofit Donations." Ohio University Honors Tutorial College / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1524840768351006.

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Alsharari, Nizar Mohammad Hussein. "The dynamics of management accounting change in the Jordanian Customs Organization as influenced by NPM reforms : institutional pressures." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/6963/.

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Main Purpose: This study aims to explain the processes of management accounting change in the Jordanian Customs Organization (JCO) as well as in the Jordanian public sector within its socio-economic contexts, as influenced by NPM ideas and institutional pressures. It focuses on the regulative way in which new budgeting systems together with the managing-for-results approach were implemented throughout three levels of institutional analysis: political and economic level, organizational field level and organizational level. It also highlights the interaction process between these three levels from one side, and between management accounting and organizational change from another side. Design/methodology/approach: The study presents the results of an interpretive case-study (JCO) in the public sector. It adopts six steps of qualitative research design and uses triangulation of data collection methods including interviews, observations, and documents and archival records. It is also inspired by a contextual framework (Pettigrew 1987), since it has a holistic view that comprises different perspectives. Particularly, it draws on theoretical integration by synthesizing three recent approaches, respectively: Dillard et al’s (2004) framework inspired NIS for external processes and pressures; Burns and Scapens' (2000) framework inspired OIE for internal processes of change; and Hardy's (1996) framework inspired power and politics mobilization. Key Findings: The study recognizes that management accounting change was carried out in the 'from-top-to-bottom' level of institutional analysis, which confirms the 'path-dependent' and evolutionary nature of the change. It confirms the evidence that other factors, beyond economic factors, may also play an influential role in the implementation of management accounting change. It also concludes that there was a radical change of management accounting systems in the JCO case-study, which was not only a decorative innovation in management accounting but was also represented in the working practices. The study also confirms that management accounting is not a static phenomenon but one that changes over time to reflect new systems and practices. Management accounting change is a part of organizational change; hence management accounting rules and routines are part and parcel of organizational rules and routines. Research implications: The study has important implications for the ways in which change dynamics can emerge, diffuse and be implemented at three levels of institutional analysis. It provides a new contextual framework to study these dynamics based on an intensive and holistic view of an interpretive case-study in accordance with qualitative research-based 'Convincingness Criteria'. It also explains the interaction between the 'external' origins and 'internal' accounts, which identified that management accounting is both shaped by, and shaping, wider socio-economic and political processes. This broad sensitivity to the nature of management accounting has important implications for the ways of studying management accounting change. For example, changes in the political and economic level, particularly with respect to the introduction of the National Agenda, have resulted in changes in structures and systems at the organizational level, particularly regarding budgeting systems. Originality/value: The study contributes to both MA literature and institutional theory by providing further understanding and 'thick explanation' of the dynamics of management accounting change in the Jordanian public sector: i.e. explaining the implications of the contextual framework for studying management accounting change; overcoming some of the limitations of NIS and OIE; and clarifying the necessity for bridge-building between the institutional theories to expand their level of analysis.

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Thorén, Kent. "Realizing a fast growth strategy - A case study of the evolution of management control systems in a fast growing firm." Licentiate thesis, KTH, Industrial Economics and Management, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-1812.

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Growth has received considerable interest from researchersduring the past two decades. Some of this research focuses onorganizational issues as firms grow, proposing that thisprocess involves considerable formalization of structures,pro-cedures and systems. However, until recently, fewsubstantial research contri-butions have been made thatinvestigate the specific influence of growth on con-trol systemdevelopment. To address this gap in knowledge, this thesisexplores control system development in a fast-growing casefirm. Using a lever-of-control framework, it examines whichcontrol mechanisms that have been introduced, at what pointduring the growth process and why. This study also investigateshow these mechanisms were used during the period studied. Theempirical material was coll-ected through a number ofinterviews that were supplemented with internal docu-ments andobservations of organizational practice. In order to capturethe links between the control system changes and growth,special attention was paid to participants' intentions forthese changes. The focus on intentions is motivated by theassumption that participants' responses to their subjectiveperception of situ-ations are decisive for the emergence ofobservable organizational practices.

The findings illustrate the importance of including anddistinguishing between dif-ferent growth measures, since bothorganizational growth (number of employees) and business growth(sales and profit) influenced the patterns observed in thiscase. Furthermore, the intentions behind the investigatedchanges involve both the achievement of goals and the handlingof consequences of the two types of growth. More specifically,business growth was related to the introduction of diagnosticcontrol systems and the formalization of work processes. Thesechanges were in-itiated by high-level managers striving toenhance firm performance and reduce risks. Organizationalgrowth, on the other hand, was associated with systems forintegration that were primarily initiated by employees. Inparticular, the geographi-cal differentiation of sub-unitsseemed to be associated with problems concerning motivation,confusions and coordination, because of communicationdifficulties between units that are spatially separate. Theseproblems were solved by providing distant units with additionalchannels for rich information. However, the interpre-tation andprecise classification of organizational practices also dependon which group's perspective one considers, as severalpractices could be interpreted in alt-ernative ways. Forinstance, when primarily considering the managers' perspective,one of the integrating information channels mentioned abovecould also be inter-preted as an interactive controlmechanism.

The thesis also presents implications for theory andpractice and points out sev-eral promising areas for furtherresearch. Some findings highlight limitations in thetheoretical control framework and open for an extension of thelevers-of-control model. This case demonstrates that controlscan be used interactively not only to support innovation andstrategic maneuvering, but also for other purposes relevant tofirms operating in more stable environments that pursuestrategies with a relatively fixed business scope.

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Kokajeva, Ingrid. "Influence of Transparency Implications of Russia's WTO Accession /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00424986001/$FILE/00424986001.pdf.

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Velflová, Jana. "Financování příspěvkových organizací v konkrétních podmínkách Hornického muzea v Příbrami." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-8950.

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The thesis discuss problem of financing allowance organization in theory and practices. It discuss problem of finance control in public sphere. Firstly it solves characteristic of allowance organization, in practical part there is solved question of financing and finance control in Mining museum in Příbram. Mining museum is the biggest museum of its kind in Czech republic. It ranks among the most visiting memory of Středočeský country.

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Speed-Crittle, Sharita Dianthe. "Healthcare Organization Change Management Strategies to Guide Information Technology With for Information Technology Change Initiatives." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6679.

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As technology and organizations continue to increase in complexity, a willingness to implement change management strategies for Internet technology (IT) change initiatives is necessary in a healthcare setting. This multiple case study explored change management strategies that 3 hospital administrators at 3 different hospitals in the southeast region of the United States used to guide organizational IT change activities to avoid waste and increase profits. The conceptual framework for this study was Lewin's organizational change model and Kanter's theory of structural empowerment. Data were collected using semistructured interviews and a review of hospital documentation from the 3 hospitals. The data analysis process was completed by transcribing the interview recordings and coding the data using a codebook and data-management software. Themes that emerged from data analysis included strategies to increase digitization in all areas, improve communication with IT personnel, provide ongoing training, and encourage the gradual adoption of technology. The implications of this study for positive social change include the potential to provide hospital managers with successful strategies related to the use of IT in hospitals to facilitate improved patient care and community well-being.

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Hájková, Kateřina. "Účetnictví a financování nevýdělečných organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16686.

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This work defines nonprofit organizations and their accounting and financing. It describes contribution organizations and the way of their economy. In the last part is pursued the analysis of economy on the concrete organization.

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В’язовченко, М. М. "Організація обліку та аналізу доходів основної діяльності підприємства." Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76151.

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У роботі досліджено стан організації обліку та аналізу доходів основної діяльності підприємства, первинного, аналітичного та синтетичного обліку. Здійснено аналіз доходів основної діяльності на підприємстві. Виявлено проблемні питання та надано пропозиції щодо вдосконалення обліку та аналізу доходів на досліджуваному підприємстві. Основною метою роботи є дослідження теоретичних та практичних питань з організації обліку й аналізу доходів, а також розробка шляхів їх удосконалення.
The paper investigates the state of organization of accounting and income analysis of the main activity of the enterprise, primary, analytical and synthetic accounting. The analysis of the income of the main activity at the enterprise. Issues identified and suggestions for improving accounting and revenue analysis at the studied enterprise. The main purpose of the work is to investigate theoretical and practical issues in the organization of accounting and analysis of income, as well as to develop ways to improve them.

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Білан, О. В. "Організація і методика обліку в бюджетних установах." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71404.

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У роботі досліджено організацію та методику обліку у державній установі.
The organization and methodology of accounting in a public institution are investigated in this work. Conducted analysis of accounting, accounting policies that affect the work of a budget institution.

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Holečková, Lucie. "Hospodaření a účetnictví základní školy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205909.

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This diploma thesis focuses on economy and accounting of contributory organizations using a specific example: primary school. The first part mentions the general specifications of contributory organizations, their establishment and their founders. The legal regulations governing these subjects are also thoroughly discussed. Then the thesis addresses the salaries paid out to personnel within the school system. Also is introduced the Základní škola a mateřská škola Stehelčeves. The incomes and costs of contributory organizations are analysed using specific data from the subject in the following chapters. The last chapter is theoretical and discusses the accounting specifications of the contributory organizations and schools.

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Takáčová, Hana. "Financování příspěvkových organizací v konkrétních podmínkách Základní umělecké školy Hronov." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76944.

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At the begining the thesis generally describes semi-budgetary organizations and compare them with other types of non-profit organizations. Then it proceedes with the problematics of financing, management and accounting of these organizations founded by municipal authorities of Czech Republic. Finaly the thesis concentrates on Basic artistic school Hronov and examines how the activities of the school interacted with its management in the years 2004 - 2009.

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Lima, Emanoel Marcos. "Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-29052009-110807/.

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Diversos estudos relacionados com o mercado de capitais têm investigado os disclosures obrigatório e voluntário, os seus efeitos e também os motivos que levam as organizações a realizá-los ou não. Entretanto, são incipientes estudos que investigam o disclosure em instituições de ensino. Nesse sentido, o objetivo desta tese é de realizar uma análise comparativa, sob a abordagem da teoria da divulgação, entre o índice de disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em Instituições e Ensino Superior Filantrópicas do Brasil IESFB. O estudo desenvolve-se a partir da análise da população composta de 146 entidades cadastradas no Conselho Nacional de Assistência Social CNAS. Primeiramente foi desenvolvido o Índice de Disclosure das Instituições de Ensino Superior Filantrópicas do Brasil IDIESFB, mensurado a partir das características qualitativas de disclosure divididas em quatros grupos: (i) visão geral, (ii) desempenho dos serviços, (iii) desempenho financeiro e (iv) situação física e financeira, conforme proposta de Coy, Dixon e Tower (1993). Posteriormente, com a utilização da técnica delphi e tendo por base o estudo de Coy e Dixon (2004), buscou-se captar a percepção de stakeholders sobre quais informações eles consideram importante divulgar com relação às IESFB. Os resultados revelam a existência de um gap entre o que as IESFB divulgam e o que os participantes da técnica delphi consideram importante as IESFB divulgar. Os resultados mostram, ainda, que o índice de disclosure das IESFB, se comparado com os resultados dos períodos de 1993 e 1994, apresentados no estudo de Nelson, Banks e Fischer (2003), está acima do índice de disclosure das universidades canadenses, próximo ou igual ao das universidades da Inglaterra, País de Gales e Irlanda do Norte e bem abaixo do das universidades da Austrália e Nova Zelândia. A pesquisa também apontou que menos de 33% das IESFB realizam disclosure voluntário e que a maioria só apresenta disclosure obrigatório, indicando que são poucas, ainda, as instituições que se preocupam com a accountability pública além das exigências legais. O presente trabalho contribui para ampliar a literatura nacional e internacional sobre disclosure em instituições de ensino ao apresentar a realidade das IESFB, bem como a falta de motivação e de regulação para que as mesmas evidenciem mais suas ações, possibilitando, dessa forma, o desenvolvimento de futuras pesquisas, principalmente no que diz respeito aos motivos que levam as IESFB a não realizarem o disclosure voluntário.
Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysis, under the accountability theory approach, between the index of disclosure and the importance given by stakeholders to information considered relevant aiming at the accountability in Philanthropic Institutions of Higher Education of Brazil - PIHEB. The study is developed from the analysis of a population of 146 entities that are drawn up a cadastre in the National Council of Social Assistance - NCSA. Firstly, it was developed the Index of Disclosure of the Institutions of Higher Education of Brazil - IDIHEB measured from qualitative characteristics of disclosure divided in four groups: (i) general view, (ii) services performance, (iii) financial performance and (iv) physical and financial situation, developed and used in the study of Coy, Dixon and Tower (1993). Farther, with the use of the delphi technique and having as basis the study of Coy and Dixon (2004), it was searched the capture of stakeholders perception about what information they consider important to account in relation to the PIHEB. The results reveal the existence of a gap between what the PIHEB account and the participants of the delphi technique consider important the PIHEB to account. The results show that the index of disclosure of the PIHEB, if compared to the periods of 1993 and 1994 results, presented in the studies made by Nelson, Banks and Fischer (2003) is above the average of disclosure of Canadian universities, near or equal to the universities from England, Wales and North Ireland and much below the index presented by the universities from Australia and New Zealand.The search also pointed that less than 33% of PIHEB prepare voluntary disclosure and that the majority only prepares mandatory disclosure, showing that are few, yet, the institutions that are concerned about public accountability beyond legal requirements.The present work contributes to broaden national and international literature about disclosure in institutions when presenting the reality of the PIHEB, as well as the lack of motivation and regulation for them to account their actions more often, making possible, in this way, the development of future research, mainly concerning the reasons that lead the PIHEB not to make the voluntary disclosure.

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Шур, О. О. "Організація і методика обліку на сільськогосподарськиx підприємствах (на прикладі ТОВ "ЗОРЯ")." Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81675.

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У роботі досліджено сутність організації бухгалтерського обліку, документообігу, методи обліку, а також шляхи удосконалення витрат на сільськогосподарському підприємстві. Основною метою даної роботи є дослідження теоретичних і практичних засад організації бухгалтерського обліку на сільськогосподарських підприємствах на прикладі ТОВ «ЗОРЯ».
The essence of the organization of accounting, document circulation, accounting methods, and also ways of improvement of expenses at the agricultural enterprise is investigated in the work. The main purpose of this work is to study the theoretical and practical principles of accounting at agricultural enterprises on the example of LLC "ZORYA".

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Абрамчук, Марина Юріївна, Марина Юрьевна Абрамчук, Maryna Yuriivna Abramchuk, and С. Садиков. "Проблеми організації бухгалтерського обліку в республіці Узбекістан." Thesis, Сумський державний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/43779.

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В умовах ринкових відносин важливим завданням для Республіки Узбекистан є створення умов задля активізації зовнішньоекономічної діяльності та залучення іноземних інвесторів. При цьому головну роль відіграє правильна організація системи бухгалтерського обліку в країні, зокрема облік іноземних інвестицій та аудит фінансової звітності на основі міжнародних стандартів обліку.

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Fischer, Dominik [Verfasser], Jürgen [Akademischer Betreuer] Ernstberger, Sanaz [Gutachter] Mostaghim, and Jürgen [Gutachter] Ernstberger. "Essays on Reliability of Intelligent Systems, Cognition in Organization Theory and Digitalization in Financial Accounting : Three Perspectives to Promote Interdisciplinarity in Managerial and Organizational Studies / Dominik Fischer ; Gutachter: Sanaz Mostaghim, Jürgen Ernstberger ; Betreuer: Jürgen Ernstberger." München : Universitätsbibliothek der TU München, 2020. http://d-nb.info/1226287522/34.

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Kubešová, Petra. "Vedení účetnictví a analýza hospodaření příspěvkových organizací v konkrétních podmínkách Národního ústavu odborného vzdělávání." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4687.

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This thesis is divided up into two sections. The theory section deals with the allowance organization charactersitics, financing and economic specifics, accounting methods and with the topic of creation and use of obligatory funds. At the very beginning of the second section, the practice section, the National Institute of Technical and Vocational Education is introduced, the subject of its activities and a description of its accounting methods. The focus throughout the practice section is on analysis of economic and complementary activities of this Institute in 2002-2007.

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Andersson, Andreas, and Caroline André. "Skatteredovisning på föreningsnivå : En studie om ideella idrottsföreningars skattemässiga medvetenhet och redovisningsval." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155724.

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Sammanfattning Bakgrund: Med bakgrund i att ideella föreningar upplever sin verksamhet som ovillkorligt skattebefriad är det intressant undersöka den faktiska medvetenhet kring skatteredovisning, och hur den påverkar föreningarnas redovisningsval. Problematiskt är att samtidigt som ideella föreningars skatteregler är likartade, finns indikationer på skillnader i såväl medvetenhet som redovisningsval föreningarna emellan. Syfte: Syftet är att ur ett institutionellt perspektiv undersöka ideella idrottsföreningars medvetenhet kring skatteredovisning. Vidare avser vi undersöka hur denna medvetenhet uttrycker sig i föreningarnas redovisningsval. Teori: Teoribildningen utgår ifrån ett institutionellt perspektiv som förklarar organisationers ageranden. Fokus ligger vid formella regler och informella normer vilka utgör institutioner som formar organisationers beteenden. Vidare förklaras också vägberoende, som kan ses som ett resultat av organisationers tendenser att följa tidigare handlingsval. Metod: Tillvägagångssättet bygger på kvalitativ metod, i form av semistrukturerade intervjuer som genomförts med tio ideella idrottsföreningar i Uppsalaregionen. Dessa har vidare kompletterats med föreningarnas finansiella rapporter. Utöver detta har också intervjuer med Skatteverket och Riksidrottsförbundet gjorts, vilka bidragit med en generell bild kring ideella idrottsföreningars skattesituation. Resultat och slutsatser: I studien framkommer att det finns en varierad medvetenhet kring skatteredovisning föreningar emellan. Framträdande är hur regelmässig medvetenhet ökar i takt med föreningens storlek, samt hur större föreningar i högre grad använder formella regler i syfte att styrka sin redovisning. I övriga föreningar går det att urskilja en lägre medvetenhet kring lagar och regler, och hur de grundar sina redovisningsval i normer och föreningstradition. Vi finner i denna studie att det föreligger risk för undersökningens medelstora föreningar, vilka omsätter mellan 3 och 5 miljoner kronor, att de omedvetet undgår beskattning för verksamhet som egentligen är skattepliktig.
Abstract Background: A common belief among non-profit organizations is that their activities are non-taxable. It is interesting to examine the actual awareness of tax accounting, and further how it affects the individual organizations’ accounting choices. There are indications of differences between organizations concerning both the awareness and accounting practices employed. Purpose: The purpose of this study is from an institutional perspective to examine non-profit organization’s awareness of tax accounting. Furthermore, we intend to examine how this awareness is expressed in the organizations’ accounting choices. Theory: The theory is based on an institutional perspective that explains the behaviour of organizations. The priority lies in the formal rules and informal norms, which constitutes institutions that shape organizational behaviour. The concept of path-dependency is part of the institutional perspective and can be described as the organizations’ tendencies to follow previous courses of action. Method: The empirical study is based on qualitative methodology, in the form of semi-structured interviews conducted with ten non-profit organizations located in Uppsala. These interviews have also been complemented by the organization’s financial reports. In addition, interviews with the Swedish Tax Agency and the National association of Sports have been conducted, which contributed with a general idea about the tax position in non-profit organizations. Result and conclusion: The study indicates that there is a varied awareness of tax accounting amongst the organizations. Awareness of regulations increase with the size of the organization. The three largest organizations show a higher awareness compared to their smaller counterparts. As awareness increases so does the use formal rules to legitimize the accounting process. The smaller organizations, in contrast to the larger ones, tend to base their accounting decisions on their own personal notions of accounting practices. We found in this study that there is an imminent risk of the organizations with a net sale between 3 and 5 million SEK to misrepresent their taxable activity. This is due to a lack of knowledge and most errors stem from unawareness.

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Stárková, Kateřina. "Analýza hospodaření obecně prospěšných společností v konkrétních podmínkách Domova Sue Ryder, o.p.s.v letech 2006 - 2009." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73598.

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The main aim of this thesis is to get acquainted with issues concerning the non-profit sector in Czech Republic. The first part is theoretical, and defines the concrete types of non-profit organizations and their legal regulations. Further attention is paid to accounting for non-profit organizations, and definitions of terms commonly used in connection with non-profit organizations such as fundraising or self-financing. The second part describes the economy of a specific non-profit organization, namely Domov Sue Ryder, a public benefit organization. This part analyzes the revenues, expenses, and profit of Domov Sue Ryder for the period 2006 - 2009 in distribution to main and additional activities.

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Hultqvist, Linnea, and Rasmus Klanglund. "Controllers roller utifrån förväntningar och position i två stora företag - En kvalitativ undersökning." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31418.

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Syfte Vårt syfte med denna uppsats är att beskriva och förklara controllers olika roller i två stora företag som arbetar med sin controllerfunktion på olika nivåer. Vi vill skapa en fördjupad förståelse för controllerrollen och hur rollen påverkas av förväntningar från olika nivåer i företaget och controllerns position i företaget. Bakgrund Controllerrollen är under ständig förändring och det finns mycket forskning kring controllers. Det finns dock ett kunskapsgap som vi vill fylla när det gäller hur controllers roller påverkas utifrån förväntningar och position i företaget. Problemformulering Hur påverkar förväntningar och position i företaget controllers roller i ett företag? Metod Denna kvalitativa undersökning bygger på en induktiv ansats för att försöka fördjupa läsarens förståelse för området. Insamlade teorier och genomförda intervjuer tolkas genom ett hermeneutiskt synsätt. Vi har genomfört intervjuer på två stora svenska företag med sex olika controllers. Slutsats Varje controllerroll är unik och det är svårt att kategorisera controllers i bestämda fack. För varje controller som undersöks uppstår en ny kombination av controllerroller. Osäkerhet i rollen kan leda till att controllers tar hjälp av sin chef för att prioritera i sin roll. Överlag har controllers ingen formell beslutsmakt utan är indirekt aktiva i beslutsfattandet genom att ta fram beslutsunderlag, och besitter därigenom informell makt istället. Controllers roller påverkas även av ledningens tillit och graden av frihet som tilldelas controllern. Genom att controllers agerar flexibelt kan de motverka rolltvetydighet. Controllers påverkas även av var de är positionerad i företaget då de förväntas vara mest lojala mot den delen av organisationen de är anställda i.
Purpose Our purpose of this paper is to describe and explain the controllers different roles in two large companies who work with their controller function at various levels. We want to create a deeper understanding of controller roles and how the role is influenced by expectations from various levels of the company and the controller's position in the company. Background The controller role is constantly changing and there is much research on the controllers. However, there is a knowledge gap we want to fill in terms of how expectations and position in the company affects controllers roles. Research question How do expectations and position in the company affect controllers roles in a company? Methods This qualitative study is based on an inductiv approach to try to deepen the reader's understanding of the area. Collected theories and conducted interviews are interpreted by a hermeneutic approach. We conducted interviews at two large Swedish company with six different controllers. Conclusion Each controller role is unique and it is difficult to categorize the controllers in specific compartments. With every studied controller there is a new combination of controller roles. Insecurity in the role can result in controllers taking help of his boss to priority in their role. Overall, controllers have no formal power in decision making but is indirectly active in decision-making by providing decision basic data, and instead posses informal power in decision making. Controllers roles are also affected by the trust of the management and the degree of freedom controllers have been assigned. By acting flexible, controllers can work against role ambiguity. The position in the company also affects the controllers as they are expected to be most loyal to the part of the organization they are employed in.

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Дятленко, С. В. "Організація обліку та контролю розрахунків з оплати праці в державних установах." Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86840.

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У роботі досліджено теоретичні, методичні та практичні аспекти організації обліку і контролю розрахунків з оплати праці в державних установах. Основною метою цього дослідження є розробка рекомендації щодо покращення обліку та контролю розрахунків з оплати праці в державних установах. Досліджено основні аспекти здійснення фінансово-господарської діяльності в установі.
В работе исследованы теоретические, методические и практические аспекты организации учета и контроля расчетов по оплате труда в государственных учреждениях. Основной целью этого исследования является разработка рекомендаций по улучшению учета и контроля расчетов по оплате труда в государственных учреждениях. Исследованы основные аспекты осуществления финансово хозяйственной деятельности в учреждении.
Theoretical, methodical and practical aspects of the organization of the account and control of calculations on payment of work in state establishments are investigated in work. The main purpose of this study is to develop recommendations for improving the accounting and control of payroll in government agencies. The main aspects of financial and economic activities in the institution are studied.

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Stålnacke, Daniel, and Simon Vattulainen. "Utveckling av controllerrollen : En studie om controllers ökade arbetsuppgifter på kommunal nivå inom Skaraborg." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-12644.

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Current studies illustrate that the development of the controller role has been where its focusis more about acting in the managements interest and to be a "business partner" which createsmore value for the company. Since most studies are completed in the private sector, we wanted to take the opportunity to examine the public sector to see whether the development has been carried out there. A development of the controller role means that the controller will have wider duties which could lead to an overload and non-controllable role. We have studied both new and old articles, collected and compared controller's duties towards our empiricism. We chose to limit ourselves to four municipalities in Skaraborg where we conducted a total of eight interviews to draw the fairest possible analysis. The purpose of the study was to see how controllers and even municipalities have been affected by this development, as recent studies present. After having compiled our empirical data collection, we could conclude that the majority feel that the tasks have become wider and where the skills are also becoming increasingly important. In the current situation, the basis of our empirical data says that controllers have not been particularly affected by the development. Respondents feel that the controller role isunder control and not overloaded, but at the same time that the development must be slowed down. Otherwise it will not be long before such a situation arises. For this, we have also linked how important Controller's skills is to be able to handle this now so broad professional role.
Nuvarande studier belyser att en utveckling av controllerrollen har skett där dennes fokus alltmer handlar om att agera i ledningens intresse och vara en ”business partner” för att på så vis skapa mer värde åt företaget. Eftersom de flesta av dessa studier är gjorda inom den privata sektorn ville vi passa på att undersöka den offentliga sektorn för att se om samma utveckling har genomförts där. En utveckling av yrkesrollen innebär att controllern får bredare arbetsuppgifter vilket skulle kunna leda till att rollen blir överbelastad och icke-kontrollerbar. Vi har med hjälp av äldre artiklar kombinerat med nyare artiklar ställt och jämfört controllerns arbetsuppgifter mot vår empiri. Vi valde att avgränsa oss till fyra kommuner inom Skaraborg där vi genomförde totalt åtta kvalitativa intervjuer för att kunna dra en så rättvis analys som möjligt. Syftet med studien var att kunna se hur controllers och även kommunerna har påverkats av denna utveckling som nyare studier tar upp. Efter att ha sammanställt vår empiriinsamling kunde vi dra slutsatsen att majoriteten upplever att arbetsuppgifterna har blivit bredare och därav har även kompetensen blivit allt viktigare. I dagsläget kan vi inte utifrån vår empiri säga att controllers har påverkats särskilt mycket av utvecklingen. Respondenterna upplever att yrkesrollen är under kontroll och inte överbelastad, men samtidigt att utvecklingen måste bromsas. Annars dröjer det inte länge förrän en sådan situation uppstår. Till detta har vi även kopplat hur pass viktig controllerns kompetens är för att kunna hantera denna nu så breda yrkesroll.

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Насырова, Л. Х., and L. Kh Nasyrova. "Оценка целесообразности перевода бухгалтерского учета на аутсорсинг в коммерческих организациях : магистерская диссертация." Master's thesis, б. и, 2021. http://hdl.handle.net/10995/97952.

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Зачастую переход на аутсорсинг в компаниях происходит лишь как попытка угнаться за современными тенденциями. Но по факту, его применение не целесообразно для внедрения в данной компании. В связи с чем возникают проблемы в финансово-хозяйственной деятельности, вызванные необдуманным решением о переходе. Целью магистерской диссертации является развитие теоретико-методических основ оценки целесообразности перевода бухгалтерского учета на аутсорсинг в коммерческих организациях. В работе рассматриваются теоретические основы аутсорсинга бухгалтерского учета и целесообразность его применения в коммерческих организациях. В магистерской диссертации сформирована методика определения целесообразности перевода бухгалтерского учета на аутсорсинг, основанная на реализации определенной последовательности этапов, которые учитывают накопленный опыт в области организации передачи бухгалтерского учета на аутсорсинг в коммерческих компаниях, недостатки и достоинства уже существующих методик, а также надежность показателей, рассчитываемых при передаче бухгалтерии на аутсорсинг, что позволит в полной мере учесть все экономические, организационные и управленческие моменты передачи бухгалтерии на аутсорсинг, определить эффективность данного мероприятия, а также выделить направления дальнейшего контроля над процессом аутсорсинга бухгалтерских услуг, предоставляемых сторонними организациями.
Often, the transition to outsourcing in companies occurs only as an attempt to keep up with current trends. But in fact, its use is not advisable for implementation in this company. In this connection, problems arise in financial and economic activities caused by a thoughtless decision to transfer. The aim of the master's thesis is to develop the theoretical and methodological foundations for assessing the feasibility of transferring accounting to outsourcing in commercial organizations. The paper discusses the theoretical foundations of accounting outsourcing and the feasibility of its application in commercial organizations. In the master's thesis, a methodology for determining the feasibility of transferring accounting to outsourcing was formed, based on the implementation of a certain sequence of stages that take into account the accumulated experience in organizing the transfer of accounting to outsourcing in commercial companies, the disadvantages and advantages of existing methods, as well as the reliability of indicators calculated when transfer of accounting to outsourcing, which will fully take into account all the economic, organizational and managerial aspects of outsourcing accounting, determine the effectiveness of this event, and also highlight areas for further control over the process of outsourcing accounting services provided by third-party organizations.

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Brown, Laurence Richard. "Relationship between Federal Compliance Complexities and Internal Control Infraction." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/4960.

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In the nonprofit industry, lapses in internal controls and low levels of accountability have resulted in many organizations becoming insolvent. Grounded in the agency theory, the purpose of this correlational study was to examine the relationship between federal compliance requirement, executive compensation, nonprofit size, nonprofit type, and internal control infraction. Archival data were collected from 144 nonprofit organizations in the southeast United States. The results of the multiple regression analyses indicated the model was able to predict the relationship between federal compliance requirement, executive compensation, nonprofit size, nonprofit type, and internal control infraction, F(7, 136) = 6.559, p < .001, R2 = .252, with non-profit type (hospitals), (Î² = -9.392, t = 7.191, p <0.050), accounting for a higher contribution to the model than executive compensation, (Î² = -0.049, t = 1.96, p <0.050). Federal compliance requirement and nonprofit size did not explain any significant variation in internal control infraction. The implications for positive social change included the potential for a better understanding by nonprofit managers of the importance of internal controls, leading to the effective and efficient provision of goods and services needed by members of society.

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Mbelwa, Latifa. "Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)." Licentiate thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-85370.

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Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. However, it is argued that the adoption of accounting reforms by public sector entities in developing countries is attributed to the seeking of financial legitimacy, rather than increasing organisational efficiency (Mzenzi, 2013; Mkasiwa, 2011; Adhikari and Mellemvik, 2011; Tambulasi, 2007; Sarker, 2006). Therefore, it is the interest of this study to research the use of accounting information by public sector entities in developing countries. This study is based on an interpretative approach and employs an exploratory case study strategy with two cases (LGAs) in order to accomplish four specific objectives. The roles and responsibilities of LGAs and their multiple actors in delivering public services to the citizens, and their roles in budgetary decision-making attributed by the adopted accounting practices, represent the major motivation of this study. Institutional theory and its three branches, which are Old Institutional Economics (OIE), New Institutional Sociology (NIS) and New Institutional Economics (NIE), were used in the process of developing the initial model, and the overall interpretation of findings. The findings of this study revealed three dimensions of instrumental-conceptual use, which included conceptual use, decision relevant, and recommendations use of accounting information in decisions related to estimations and collections of own source revenue. Furthermore, the study’s findings showed that legitimating use was the main dimension of the symbolic use of accounting information in the budget approval, as well as in the decision about estimating and collecting revenue from external sources. It further identified 22 factors influencing the use of accounting information in the budget decision-making processes. The study findings also revealed that instrumental-conceptual use of accounting information increases both an organisation’s budget efficiency as well as its external financial legitimacy. On the other hand, the symbolic use of accounting information decreases the organisation’s budget efficiency and the actual external financial legitimacy but increases the promised external financial legitimacy. This is attributed, mainly, by external institutional pressures that result in decoupling behavior in the use of accounting information in budgetary decision-making processes. In addition, the findings revealed that budget efficiency and acquired financial legitimacy are interdependent. This means that the high financial legitimacy acquired can indicate high budget efficiency in the situation the instrumental-conceptual use exists than the symbolic legitimating use of accounting information. The study proposes a model of the determinants of the use of accounting information in budget decision-making processes for budget efficiency and external financial legitimacy. It informs reformers, practitioners, policy-makers and researchers about the necessary measures to undertake to make sure that NPM reforms, especially accounting reforms, enhance both efficiency and financial legitimacy in the public sector organisations through the use of accounting information.

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Сльозко, Тетяна Михайлівна. "До питання організації обліку матеріальних запасів на підприємствах швейної промисловості." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/11576.

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Показано місце функції обліку у децентралізованій організаційній системі управління швейним виробництвом, за якої обліковці розміщаються там, де безпосередньо знаходяться запаси (тканини та фурнітура) – у матеріально-виробничому відділі. Саме в ньому збирається та акумулюється інформація про наявність та рух матеріальних запасів, щоб надавати її зацікавленим користувачам. Доведено, що така організація обліку є найкращою організацією для швейного виробництва, оскільки функція обліку наближена до центрів, де безпосередньо відбуваються господарські операції з матеріальними запасами, що дозволяє в оперативному режимі не лише їх обліковувати, а й проводити контроль, аналіз та регулювання.
The article shows the place of accounting functions in a decentralized organizational system of sewing production management, in which accountants are located where the stocks (fabrics and fittings) are located directly in the material and production department. It is about to collect and accumulate information about the availability and movement of material stocks to provide it to interested users. It is proved that such an organization of accounting is the best organization for sewing production, since the accounting function is close to the centers where the economic operations with material resources occur directly, which allows them not only to be accounted for in operational mode, but also to carry out control, analysis and regulation.

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Попович, А. О. "Організація обліку, аналізу і контролю торговельної діяльності." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71493.

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У роботі досліджено теоретичні, методичні і практичні питання організації обліку, аналізу і контролю торгівельної діяльності на підприємстві.
The theoretical, methodological and practical questions of the organization of accounting, analysis and control of trading activity at the enterprise are investigated in the work.

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Kristoffersson, Therese, and Linda Bergström. "Personalekonomiska nyckeltal i marknadskopplade och budgetkopplade organisationer." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-1589.

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Nyckeltal är alla de relationstal som är intressanta och var och en bestämmer själv vad som är intressant (Catasús et al. 2001). En del nyckeltal är ett måste för organisationerna att redovisa på grund av att de regleras av svensk lag medan andra nyckeltal tas fram på grund av eget intresse. Det finns många grupper av nyckeltal men den här uppsatsen behandlar enbart de så kallade personalnyckeltalen. Personalnyckeltalen är en del av den personalekonomiska redovisningen (Gröjer & Johansson 1991). Den personalekonomiska redovisningen är ett verktyg i organisationer med ett syfte att lyfta fram personalfrågorna (Aronsson et al. 1994).

Det finns fyra syften med upprättandet och användandet av nyckeltal. Dessa syften är belöning, kontroll, lärande och mobilisering (Catasús et al. 2001). Syftet med denna uppsats är att undersöka vilka personalnyckeltal olika typer av organisationer tar fram och vad de har för syfte med sina personalnyckeltal. Organisationerna delas in i de två typerna marknadskopplade organisationer och budgetkopplade organisationer (Abrahamsson & Andersson 2005). Författarna ska undersöka om organisationer har liknande personalnyckeltal men om det bakomliggande syftet är olika för marknadskopplade och budgetkopplade organisationer.

Utifrån ett frågeformulär gjordes personliga intervjuer med totalt sex stycken organisationer. Volvo Wheel Loaders AB, Schott Termofrost AB, Moelven Edanesågen AB och Coffee Queen AB är de marknadskopplade organisationerna och landstinget i Värmland och Arvika kommun är de budgetkopplade organisationerna som intervjuats. Samtliga organisationer, förutom landstinget, har sin verksamhet i Arvika kommun.

Det visade sig att marknadskopplade och budgetkopplade organisationer använder liknande nyckeltal i sin verksamhet men att de marknadskopplade organisationerna är mer beroende av produktivitet och effektivitet. Utan produktivitet och effektivitet kan de lägga ner sin verksamhet till skillnad från de budgetkopplade som måste finnas kvar. De budgetkopplade är mer intresserade av hur personalen mår än hur produktiva de är. Syftet med nyckeltal är främst kontroll och belöning i båda typerna av organisationer.

Key ratios are all the ratios that are of interest and can be put in relation to something. Which ones are interesting depends on who you ask (Catasús et al. 2002). The Swedish law regulates that organizations must report certain key ratios, but other key ratios are reported voluntarily. There are many kinds of key ratios, but this essay only concerns the employee key ratios. The employee key ratios are a part of human-resource accounting (Gröjer & Johansson 1991). The human-resource accounting is a tool for creating an interest in personnel questions in organizations (Aronsson et al. 1994).

There are four purposes with establishing and using of key ratios. These purposes are control, reward, learning and mobilization (Catasús et al. 2001). The purpose of this essay is to examine which employee key ratios different kinds of organizations use and for what purpose. The organizations are divided into two types, market connected and budget connected organizations (Abrahamsson & Andersson 2005). The authors of this essay will examine if the choice of employee key ratios are similar in market connected and budget connected organizations, and if the purposes are different.

On the basis of a question form six interviews were made. Volvo Wheel Loaders AB, Schott Termofrost AB, Moelven Edanesågen AB and Coffee Queen AB were the market connected organizations and the regional health district service in Värmland as well as the local government Arvika (Arvika kommun) were the budget connected ones. All organizations except the regional health district service in Värmland have their activity in the municipality of Arvika.

After the examination it was shown that market connected and budget connected organizations use similar key ratios. It was also shown that market connected organizations are more dependent on productivity and efficiency. Without productivity and efficiency they must bring their activity to an end. Budget connected organizations can not bring their activity to an end and are more interested in the welfare of the employees than how productive they are. The main purpose of key ratios was control and reward in both types of organizations.

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Ljung, Anders O. "Intressentstrategier : en longitudinell studie av utvecklingen i två svenska företag." Doctoral thesis, Handelshögskolan i Stockholm, Programmet Människa och Organisation (PMO), 1992. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-900.

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Företagsledningar ägnar en stor del av sin tid åt att hantera strategiska frågor av delvis annan art än de klassiska affärsstrategiska områdena som marknadspositionering och produktutveckling. Visavi intressenter som ägare, regering, massmedia och fackklubbar utformar de strategier för att säkra resursflöden och legitimitet. Att hantera en dylik koalition av en mängd intressenter med olika och ofta konflikterande förväntningar på företaget är en svår uppgift. Lätt uppstår rollkonflikter och legitimitetskriser som hotar företagets existens om felaktig eller ingen strategi sätts in. Denna studie fokuseras på två huvudfrågor. Den första är hur formering och förändring av dylika intressentstrategier sker. Den andra frågan är om en interaktiv planering är ett kraftfullt verktyg för företag att utveckla framgångsrike intressentstrategier. För att söka besvara dessa frågor valdes en klinisk forskningsansats. Tre fältexperiment genomfördes i ett par svenska företag med en unik möjlighet att följa de relativt dramatiska strategiska förloppen i respektive företag.
Diss. Stockholm : Handelshögsk.

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Alic, Enes, and Agon Kamberi. "Vad sker med redovisningsassistenterna i en digital föränderlig värld?" Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20149.

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Digitization has an impact on the change that the accounting industry is undergoing. The vision of development is to automate and systematize society, which means that the technology mainly implements tasks of society. The study aims to dig deeper which effects the digitization has on the accounting firm. These effects are derived from an analysis model in which the role of the accounting assistants is questioned. Employees with different occupational positions at the accounting firm have been interviewed for empirical data collection. The interviews were conducted in a purposeful manner, since the selection is aimed at employees who are helpful in answering the study's question and purpose. The interviews were used to find links with the theoretical reference frames. With the help of the theoretical frame of reference and the collected empirical data, conclusions have been drawn that digitization causes different effects. The work approach is streamlined by automating the basic tasks of the accounting firm. The streamlining will lead to the accounting firm being able to deliver a broader service during the same time frame, which leads to increased client satisfaction. Quality achieves higher levels by increasing customer satisfaction. When the accounting firm delivers services with higher time gains, profitability will be higher. Profitability is something accounting firms and other businesses strive for, therefore it is likely that digitization will be implemented even more. Finally, the different effects of digitization show that the need for accounting assistants is diminishing, which is why digitization is partly perceived as a threat.

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44

Lejdeby, Robin, and Gustav Ewerklou. "Ekonomistyrning i svenska skivbolag : en kvalitativ studie om hur svenska skivbolags ekonomistyrning karaktäriseras utifrån ett traditionellt och modernt perspektiv." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-98325.

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Bakgrund och problem: Det har riktats kritik mot den traditionella ekonomistyrningen vilket har gjort att moderna styrmetoder och verktyg växt fram för att komplettera ekonomistyrningen. De faktorer som tvingat fram den moderna styrningen går även att se i musikbranschen. Detta, tillsammans med att ekonomistyrning i musikbranschen generellt sett är outforskat, gör att det blir intressant att undersöka hur skivbolag i musikbranschen använder sig av en traditionell ekonomistyrning eller modern verksamhetsstyrning. Syfte: Syftet med denna uppsats är att genom att undersöka två skivbolags ekonomistyrning kartlägga hur ekonomistyrningen karaktäriseras utifrån traditionell ekonomistyrning och modern verksamhetsstyrning. Metod: Metoden som använts vid denna studie är kvalitativ. Vi har genom fallstudier hos två skivbolag undersökt och skapat oss en förståelse av ekonomistyrningen i bolagen med hjälp av semi-strukturerade intervjuer och kompletterande frågor via mail. Slutsats: Det går att se att skivbolagen övergått delvis till en modern verksamhetsstyrning men att det alltså finns en blandning mellan användandet av traditionella och moderna styrmetoder och verktyg.
Background and problem: Criticism has been raised towards the traditional management control which pushed forward modern management methods and tools to complement management accounting. The factors that pushed out this modern management control are possible to see in the music industry aswell. This, together with the fact that management control in the music industry has a research gap, makes it interesting to examine how record labels in the swedish music industry are using traditional or modern management control. Purpose: The purpose of this thesis is to through the examination of two record labels create an understanding of how the management control is characterized through traditional or modern management control. Method: The method used in this study is qualitative. We have through a multiple-case study at two record labels examined and created an understanding of the management control in the companies with the help of semi-structured interviews and complementary questions through mail. Conclusion: It is possible to see that the record labels has partly moved to modern management control but also that you can see a mix between the usage of traditional and modern control methods and tools.

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Моцик-Піроженко, А. О. "Облік і контроль розрахунків по заробітній платі (на прикладі ТОВ «Енергопрофі»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Motsyk-Pirozhenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглядаються економічна сутність заробітної плати, її види та форми, нормативно-правова база та дискусійні питання. Надано економічну характеристику ТОВ «Енергопрофі» та проаналізовано основні показники діяльності підприємства. Розглянуто теоретичне узагальнення та надано практичні рекомендації з удосконалення методики обліку, аудиту та аналізу розрахунків з оплати праці на досліджуваному підприємстві. Проведено аналіз складу і динаміки фонду оплати праці і ефективності використання робочої сили. Запропоновано доповнити Правила трудового розпорядку положеннями стосовно обліку оплати праці робітників у відрядженнях у частині їх максимального терміну й порядку розрахунку,доповнити положеннями стосовно дистанційної роботи в умовах встановлення карантину. Створити Графік роботи у розрізі кожного працівника на місяць, додати до робочого плану рахунків субрахунку 663 «Розрахунки за іншими виплатами». Надано рекомендації , щодо створення резервів оплати відпусток та введення його облік на рахунку 471, привести кадровий облік відпусток до вимог законодавства.
The economic characteristics of Energoprofi LLC are given and the main indicators of the enterprise activity are analyzed. Theoretical generalization is considered and practical recommendations on improvement of a technique of the account, audit and the analysis of calculations on payment of work at the investigated enterprise are given. An analysis of the composition and dynamics of the payroll and the efficiency of labor use. It is proposed to supplement the Rules of labor regulations with provisions on the accounting of wages of workers on business trips in terms of their maximum term and order of calculation, to supplement the provisions on remote work in quarantine. Create a work schedule in the context of each employee for the month, add to the work plan accounts subaccount 663 "Settlements for other payments". Recommendations are given on the creation of reserves for the payment of holidays and the introduction of its accounting on account 471, to bring the personnel accounting of holidays to the requirements of the legislation.

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Ahmad, Sadaf. "Non-profit Organizations : Development of nonprofit organization’s sustainability reports." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26554.

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This study aims to analyze and evaluate three non-profit organizations regarding how their sustainability accounting reports have changed and developed between year 2017 and year 2019. The study analyzes how parameters in the sustainability index have been taken into consideration to perceive which parameters are the three non-profits organization’s focal points. In addition, the study will analyze how sustainability accounting reports meet the stakeholder's information needs. Given the prevailing issues and purpose of the study, a qualitative method is relevant to this study. The selection of organizations is based on organizations' availability of sustainability reports for the assessment period. In this study, non-probability selection was chosen, where the selection was made through a preliminary investigation. The study is based on a secondary data method which is a flexible and appropriate approach. This thesis consists of empirical studies that will help strengthen the quality of the study. The data collected in the empirical data have been analyzed on the basis of the theoretical frame of reference. Frame of reference in this thesis is based on sustainable development, sustainability accounting, Venn diagram of sustainable development, triple bottom line and stakeholder theory. The empirical data in this thesis consists of Red Cross Sweden, Save the Children Sweden and WWF. Based on the result of this thesis, the parameters under dimensions, environmental responsibility, social responsibility and financial responsibility in each organization have similarities. For example, the environmental requirements for purchasing and procurement are seen in both the Red Cross' and Save the Children's sustainability reports. Another example of similarity that can be seen in all three organizations' sustainability reports is gender equality and diversity. The organization's focus for different parameters in sustainability reports depends on the type of business they have. The development of each organization's sustainability reports in 2017 has been remarkable. Prior to 2017, Save the Children was a pioneer in presenting sustainability reports. While the Red Cross and WWF began to present sustainability reports in 2017. According to their stakeholder analysis, all three respective organizations have included all parameters that are important to their stakeholders. Through their dialogues with both internal and external stakeholders, the respective organizations meet the stakeholders' need for information.
Syfte: Denna studie syftar till att analysera och utvärdera tre ideella organisationer och hur deras hållbarhetsredovisning rapporter har förändrats och utvecklats mellan åren 2017 och2019. Studien analyserar hur parametrar i hållbarhetsredovisning rapporter har beaktats. Studien kommer också att analysera hur hållbarhetsredovisning rapporter möter intressenternas informationsbehov. Metod: Med hänsyn till uppsatsens syftet och frågeställningar har studien en kvalitativ ansats. Studien utgår ifrån en sekundärdata metod som är ett flexibelt och lämpligt tillvägagångssätt. Studien består också av empiriska studier som kommer att bidra till att stärka studiens kvalitet. Den insamlade datan i empirin har analyserats med underlag av den teoretiska referensramen. Teoretiska perspektiv: Den teoretiska referensram som uppsatsen bygger på är hållbarutveckling, hållbarhetsredovisning, triple bottom line och intressentteori. Empiri: De tre ideella organisationer som har undersökts i denna uppsats är Röda Korset, Rädda barnen och WWF. Resultat: Parametrarna under dimensioner, miljöansvar, socialt ansvar och ekonomiskt ansvar i respektive organisation har likheter. Till exempel ses miljökraven för inköp och upphandling i både Röda korsets och i Rädda barnens hållbarhetsrapporter. Ett annat exempel på likhet som kan ses i alla de tre organisationernas hållbarhetsrapporter är jämställdhet och mångfald. Organisationens fokus för olika parametrar i hållbarhetsrapporter beror på vilken typ av verksamhet de har. Utvecklingen av respektive organisations hållbarhetsrapporter under 2017har varit anmärkningsvärt. Före 2017 var Rädda barnen en pionjär när det gäller att presenterahållbarhetsrapporter. Medan Röda Korset och WWF började presentera hållbarhetsrapporter först år 2017. Alla de tre respektive organisationerna har enligt sin intressentanalys inkluderat alla parametrar som är viktiga för deras intressenter. De respektive organisationerna försöker genom sina dialoger med både interna och externa intressenter möter intressenternas behov av information.

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Koornhof, Carolina. "Accounting information on flexibility." Diss., Pretoria : [s.n.], 1998. http://upetd.up.ac.za/thesis/available/etd-10232001-152437.

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Sy, Issiaga Thiam. "Etude des liens entre l’appropriation des normes IAS/IFRS et les dimensions organisationnelles et managériales des services comptables." Thesis, Paris, CNAM, 2011. http://www.theses.fr/2011CNAM0769/document.

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Notre recherche vise à décrire les liens entre l’appropriation des IFRS et les dimensions organisationnelles et managériales des services comptables. Nous avons situé ces deux axes dans l’activité productive des acteurs en mobilisant la théorie socio-économique et la théorie d’agence, afin d’ancrer les IFRS dans le comportement des acteurs et dans l’organisation des entités. A partir d’une recherche-action inscrite dans nos activités d’expert-comptable et de commissaire aux comptes, nous avons identifié trois principes directeurs de réorganisation des activités comptables : ajustement, traitement et distanciation. En associant ces principes aux opérations de la chaîne comptable, nous avons mis en évidence trois niveaux de configuration organisationnelle : organisation ad’hoc, prégnance de la fonction comptable, fonction décentralisée. Dans les deux premiers niveaux, la présence d’une relation de collaboration entre acteurs a pu être observée, alors qu’elle est pratiquement inexistante au niveau de la fonction décentralisée
The aim of our research is to describe the links between IFRS appropriation and the organization and management structures of the accounting departments. We positioned these two axes within the productive activities of stakeholders thanks to the use of both Socio-Economic and Agency Theories in order to connect IFRS with the stakeholders behaviors and with the organizations of firms.Through action research by virtue of our Chartered Accountant and Statutory Auditor positions we isolated three guidelines of accounting practices reorganizations: Adjustment, Treatment, and Distance analysis. The combination of these guidelines with the accounting process led us to emphasize three levels of organizational structures: Ad hoc Organization, Accounting Prevalence structure, and Decentralized Administration. In the two first organization levels a cooperation behavior has been observed between stakeholders, whereas in the Decentralized structure practically no collaboration has been recorded

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Capin, Mario, and Olle Nyman. "Användningen av revisionsverktyg : en kvantitativ studie om faktorer som påverkar användningen av revisionsverktyg i Sverige." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19984.

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Digitaliseringen av revisionsbranschen har varit ett omdiskuterat ämne, vilket beror på att branschen har genomgått stora förändringar under de senaste åren. Digitaliseringen har påverkat hur uppgifter utförs och hur problem tas an, vilket har och kommer innebära en förändring av samhällets olika delar. Sedan tidigare har det forskats på vilka faktorer som påverkar användningen av revisionsverktyg bland revisionsbyråer och revisorer, däremot mindre ur en svensk synvinkel. Syftet med denna studie är således att identifiera och bekräfta eller dementera tidigare forsknings funna faktorer som påverkar användningen av revisionsverktyg, samt testa dessa faktorers tillämpbarhet i Sverige. För att undersöka studiens syfte har en kvantitativ ansats använts med hjälp av en webbaserad enkät som har skickats ut till svenska revisionsbyråer. Hypoteserna i studien är baserade på den redan existerande forskningen. Studien utgår från Technology-Organization-Environment ramverkets tre kontexter, den tekniska, organisatoriska och miljömässiga. Faktorerna som undersöktes under respektive kontext var IT-kunskap, uppmuntran och standarder. Resultatet indikerar att det finns faktorer som påverkar användningen av revisionsverktyg även i en svensk kontext. Studien kan påvisa att uppmuntran och standarder har en signifikant påverkan på användningen. Det finns emellertid ett fortsatt behov av att forska vidare på ämnet då följande studies förklaringsgrad visar på en liten variation i användningen av verktygen.
The digitalisation of the audit profession has been a discussed topic due to the major changes in the industry in recent years. The digitalisation has affected how tasks are performed and how problems are addressed, which has caused changes in different parts of society. Factors that influence the use of Computer Assisted Audit Tools (CAATs) have previously been researched, but less in a Swedish context. The purpose of this study is to identify and confirm or deny previous factors found to affect the use of CAATs as well as the applicability of those factors in Sweden. To examine the purpose of the study a quantitative approach was used with the help of a web-based survey, sent out to Swedish auditing firms. The hypotheses in this study are based on previous research in the field. The study is based on the three contexts of the Technology-Organization-Environment framework, the technical, organisational and environmental context. The factors that were examined under each context were IT-knowledge, encouragement and standards. The result indicates that there are factors that affect the use of CAATs in a Swedish context. The study proves that encouragement and standards have a significant impact on the use of the tools. However, there is a continuing need to research the subject further as the degree of explanation in the analysis shows a small variation in the use of the tools.

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Schedin, Isabelle, and Randa Asmar-Shamoon. "Social redovisning i kooperativ och ideella organisationer." Thesis, University of Gävle, Department of Business and Economic Studies, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-7209.

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Syfte: Syftet med denna uppsats är att ta reda på i vilken omfattning kooperativ och ideella organisationer använder sig av social redovisning. Vi vill undersöka hur och varför de redovisar det sociala ansvarstagandet och om de använder sig av riktlinjer, rekommendationer eller andra verktyg i arbetet med den sociala redovisningen.

Metod: Studien har utförts med hjälp av en kvalitativ metod då vi ansåg detta vara en lämplig ansats med tanke på de många ”mjuka” variabler som finns i den sociala redovisningen. Två personliga intervjuer har genomförts med respondenter från Basta respektive Barncancerfonden. Informationen vi erhållit har sammanställts och jämförts för att sedan kopplas till teoristudierna. Utifrån detta har vi gjort våra slutsatser.

Resultat & slutsats: Basta och Barncancerfonden använder sig inte av några hållbarhetsrapporter eller sociala redovisningar, men skriver om sitt arbete ur sociala aspekter i separata dokument eller i förvaltningsberättelser/verksamhetsberättelser. Båda arbetar med en blandning av hård och mjuk data i det som räknas till den sociala redovisningen. I vår slutsats har vi kommit fram till att Basta och Barncancerfonden redovisar mer än vad de själva är medvetna om, vilket vi anser bero på att den sociala redovisningen för dem innebär redovisning av verksamheten i sig.

Förslag till fortsatt forskning: Det skulle vara intressant att göra en jämförelse mellan ett aktiebolag och en ideell organisations sociala redovisning. Detta främst då syftet med verksamheten skiljer sig åt och det blir en jämförelse mellan ett vinstdrivande och ett icke-vinstdrivande företag/organisation. En annan möjlighet skulle vara att gå längre på djupet med denna uppsats och avgränsa sig till enbart bidragsgivande organisationer alternativt kooperativ.

Uppsatsens bidrag: Denna uppsats har bidragit till en ökad förståelse för hur den sociala redovisningen används inom kooperativ och ideella organisationer. Studien har gett upphov till ny kunskap om hur dessa organisationer ser på redovisningen av det sociala ansvarstagandet och kan vara värdefull för studenter och andra intressenter som är intresserade av denna form av redovisning.

Aim: The aim of this study is to analyse in which extent co-operatives and non-profit organizations use social accounting. We want to examine how and why they report the social responsibility and if they are using guidelines, recommendations or other tools when working with social accounting.

Method: The study has been carried out with a qualitative method because we felt this to be an appropriate approach with the many soft variables in mind that exists in the social accounting. Two personal interviews have been conducted with respondents from Basta and the Children’s Cancer Foundation. The information we were given were put together, analyzed, compared and finally connected to the theoretical reference frame. We have drawn our conclusions due to that result.

Result & Conclusions: Basta and Children’s Cancer Foundation do not use any separate sustainability reports or social accountings, but they are writing about their work from the social aspects in separate documents or in annual reports. Both Basta and Children’s Cancer Foundation are working with a mix of hard and soft data in the set of social accounting. In our conclusion, we have found that they account for more than what they themselves are aware of. We believe this to be due to the fact that social accounting in these associations is the same as accounting of the organization’s activity itself.

Suggestions for future research: It would be interesting to make a comparison between a corporations' and a nonprofit organizations' social accounting. Primarily because the purpose of the organization’s activities are different and there will be a comparison between a profit and a non-profit organization. Another possibility would be to go further with this study and only look into donor organizations or co-operatives.

Contribution of the thesis: This study has contributed to a better understanding of how social accounting is used in co-operatives and non-profit organizations. The study has given rise to new knowledge about these organizations’s view of reporting of the social responsibility. It can be valuable for students and other stakeholders who are interested in this form of accounting.

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Dissertations / Theses on the topic 'Organization of accounting'

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