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Dissertations / Theses on the topic 'Organization of accounting'

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Published: 28 May 2022
Last updated: 25 July 2025

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1

Booth, Peter James. "Accounting and Accountants in Organizational Context: A Case Study of a Voluntary Organization." Thesis, Griffith University, 1991. http://hdl.handle.net/10072/367667.

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This thesis is concerned with the study of accounting within its organizational and social context. As such, it seeks to address the problematization of the purposes of accounting within organizations proposed by Hopwood (1978, 1983) and other recent writers on the study of accounting in action. A major problematic under such an approach is; how does accounting obtain and maintain a position of organizational significance? Within this thesis, this problematic is approached theoretically by analysing accounting as having potential effects at both an ideological level, how it influences organiza
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2

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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3

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 a
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4

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 per
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5

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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6

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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7

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<br>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 organ
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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. ?????????? ?????????? ????????????? ? ???????? ?????????????-?????????? ???????????? ? ????????????? ??????????????? ?????? ? ?????? ?????????????? ?????????? ????????? ??????????? ?????????. ???????? ?????????? ??????, ?? ???? ????? ????????? ??????????? ???????? ?? ??????????? ?????? ?? ??????????? ????????????? ? ?????? ?
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9

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 meas
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10

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 produc
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11

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 ac
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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. ? ?????????? ?????????? ?? ?????????? ???????????? ???????? ??????????? ??????????????? ?????? ?? ??????????? ???????????? ??????? ????????? ??????????? ???????? ? ????? ?????????? ??????????? ??????? ????????????. ????????? ??????? ????????????? ?????? ?? ????????? ????????? ??????????? ???????. ????????? ?????? ???????? ?? ????? ???????? ?? ?????????? ?????
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13

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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14

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
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15

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
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16

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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17

GIRARDI, ANDREA. "Il ruolo delle pratiche di accounting, misurazione e governance nel mantenimento delle identità multiple all’interno di organizzazioni ibride." Doctoral thesis, Università degli studi di Modena e Reggio Emilia, 2023. https://hdl.handle.net/11380/1298336.

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Questa tesi si propone di esplorare come le pratiche di accounting, misurazione e governance possano contribuire a mantenere le identità multiple delle organizzazioni ibride. Le organizzazioni ibride, che combinano diverse forme e identità, si discostano da ciascuna di esse, dando luogo a tensioni interne ed esterne tra le forme e le identità che combinano (Greenwood et al., 2011; Kraatz & Block, 2008). Pertanto, devono mantenere la loro natura ibrida per perseguire la loro missione (Battilana et al., 2017). A tal fine, le organizzazioni ibride devono evitare lo spostamento verso un'unica iden
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18

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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19

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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<p>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
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20

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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21

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 fr
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22

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 co
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23

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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Al, Barrak Hesham M. "The Role of AIS in Organisational Sustainability: An Empirical Study of Saudi Organisations." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/366933.

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Over the past 30 years, the concept of sustainability has attracted public attention all over the world, encouraging organisations to progressively seek sustainability. A sustainable organisation is basically an organisation that considers not only financial measures but also non-financial measures to manage its overall performance. The relevant literature suggests that the role of accounting information (AIS) is critical as it provides information on performance leading to facilitation of management decisions. However, the literature is unclear on the role of AIS in helping organisations to m
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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.<br>The paper investigates the state of organization of accounting and income analysis of the main activity of the en
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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.<br>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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Nguyen, Thi Thu. "Transformational Leadership Style, Reward Systems, Management Accounting System Information and Managerial Performance: The Impact of Ownership Type in Vietnamese Enterprises." Thesis, Griffith University, 2014. http://hdl.handle.net/10072/366939.

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In a competitive business environment, managers’ need for broad scope management accounting system (MAS) information for decision making increases. This information is critical for facilitating managers to gain a better understanding of a competitive environment and to respond to uncertain situations. Such understanding, in turn, helps managers to make more effective decisions, thereby improving their performance. The extant literature suggests that several factors, such as organisational structure and external environment, may have an impact on managers’ use of broad scope MAS information (he
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28

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
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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 IE
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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».<br>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 pr
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Wong, Jin Boon. "The impact of market microstructure on the operation and regulation of international stock exchange." Thesis, The University of Sydney, 2010. https://hdl.handle.net/2123/28960.

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This dissertation examines several market microstructure issues of potential interest to regulators and operators of stock exchanges internationally. This research provides empirical evidence on how changes to the market microstructure of securities affect market quality, the importance of information disclosures to market participants and the relationship between cross-border exchanges that offer dual-listed derivatives. Each chapter addresses a research question of practical interest to financial regulators and stock exchange officials and provides empirical evidence to assist in the f
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Абрамчук, Марина Юріївна, Марина Юрьевна Абрамчук, Maryna Yuriivna Abramchuk та 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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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 medvetenh
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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 f
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37

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.<br>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
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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, a
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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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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 comp
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Насырова, Л. Х., та 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 комм
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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 complianc
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43

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 in
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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
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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.<br>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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<p>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 fra
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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, sinc
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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
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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 ekonomis
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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<br>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
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