sh.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Institutionell Teori och Design Management i samklang: En kvantitativ studie om IT-bolags val av K- regelverk
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Med stöd från Institutionell teori och Design Management har denna studie undersökt hur IT- företag i Stockholm organiserar sig, med avseende på vilka redovisningsbeslut de fattar. Studien har formulerat fyra hypoteser om vilket K-regelverk, det vill säga redovisningsregelverk, små IT-företag väljer utifrån tre olika faktorer och testat dessa genom en kvantitativ analys av företagens årsredovisning. Val av K-regelverk har jämförts med storleken på företagen, vilken delbransch de befinner sig i samt vilket revisionsbolag de anlitar. Utöver detta har studien även undersökt om det finns någon korrelation mellan användandet av Design Management och val av K-regelverk. Studien finner ett visst stöd för tre av de hypoteser som formulerats, men ser inget samband mellan Design Management och val av K-regelverk.

Abstract [en]

With support from Institutional Theory and Design Management, this study has examined how IT companies in Stockholm are organised, with focus on which financial reporting decisions they make. The study poses four hypotheses regarding which standard for financial reporting small IT companies implement, based on three different factors, and test these through a quantitative study of the companies’ annual reports. Choice of reporting standard has been compared to company size, which sub-sector they are active within and which revision company they employ. In addition, this study has also examined wether there is any correlation between the usage of Design Management and which reporting standard is chosen. Some support is found for three of the stated hypotheses, but no correlation is found between Design Management and choice of reporting standard.

Place, publisher, year, edition, pages
2018. , p. 28
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-36103OAI: oai:DiVA.org:sh-36103DiVA, id: diva2:1240256
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2018-08-21 Created: 2018-08-20 Last updated: 2018-08-21Bibliographically approved

Open Access in DiVA

fulltext(582 kB)241 downloads
File information
File name FULLTEXT01.pdfFile size 582 kBChecksum SHA-512
194ec01b3fead661b5b18f818ebc7bea2bccd6df90a4605a3988782b09b8f07754c911fd8888eb528c76887005d209d5c065d017ddbc2d68214e53c2a5b10810
Type fulltextMimetype application/pdf

By organisation
Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 241 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 124 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf