Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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
Personalens del i årsredovisningen: En studie på svenska börsföretag
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
2005 (Swedish)Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
Abstract [en]

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.

Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.

Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.

Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies. Manufacturing companies and service companies have in common that competence development is the most frequent disclosed information during the period. Information about health has increased, even though the increase is more considerable in the annual reports of manufacturing companies. Differences can be seen between manufacturing companies and service companies in the recruitment category, were manufacturing companies disclose more information. Service companies, on the other hand, disclose more on staff turnover and comfort, diversity and benefits and motivation.

Place, publisher, year, edition, pages
2005.
Keywords [sv]
Redovisning, frivillig information, personalredovisning
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hj:diva-145OAI: oai:DiVA.org:hj-145DiVA, id: diva2:3845
Uppsok
samhälle/juridik
Examiners
Available from: 2005-06-27 Created: 2005-06-27

Open Access in DiVA

fulltext(422 kB)273 downloads
File information
File name FULLTEXT01.pdfFile size 422 kBChecksum MD5
f05910266ac47cebf8c8f999b422455b99205e4c96ec384795af8deb4dfb9ad8393837c4
Type fulltextMimetype application/pdf

By organisation
JIBS, Business Administration
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
Total: 273 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: 365 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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