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Enkelhet i redovisningsstandarder: Ur användarnas perspektiv
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2013 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Inom redovisning finns en eftersträvan av enkelhet, vilket bland annat redovisningsstandarder syftar till att uppnå. Redovisningsstandarder kan antingen vara baserade på regler eller på principer och ska enligt standardsättarna besitta egenskaper som gynnar enkelhet. Hur användarna av redovisningsstandarder upplever enkelhet i standarderna är dock mindre betonat i litteraturen.

Syftet med denna studie är att generera en ökad förståelse för hur användarna av redovisningsstandarder konstruerar enkelhet i redovisningen, samt vilken påverkan redovisningsstandarder har på konstruktionen.

Studien har genomförts med ett användarorienterat socialkonstruktivistiskt perspektiv och datainsamling har skett genom ostrukturerade intervjuer med fem redovisningskonsulter där standarder ur regelverken K2 och K3 diskuterats. Detta har sedan analyserats genom att väsentliga citat bildat underkategorier samt kategorier.

Studien når slutsatsen att användarna av redovisningsstandarder konstruerar enkelhet genom en legal konstruktion, avsaknad av alternativ, erfarenhet samt praktik inte teori. Vidare dras slutsatsen att redovisningsstandarder inte har någon betydelse för konstruktionen av enkelhet.

Abstract [en]

There is a desire of simplicity in accounting, and accounting standards exist due to this purpose. Accounting standards are rules- or principles-based and will, according to the standard setters, possess features that create simplicity. However, there is less focus in the literature on simplicity from the accounting practitioner’s point of view.

The purpose of this thesis is to find a deeper understanding of how accounting practitioners construct simplicity in accounting and what role accounting standards play in the process.

In this essay, a practitioner’s oriented social constructivist perspective has been adopted. The empirical findings have been collected through unstructured interviews with five accounting practitioners, where accounting standards from K2 and K3 have been discussed. The findings were analyzed through sub-categories and categories.

The conclusions of this thesis is that accounting practitioners construct simplicity through; legal construction, absence of alternatives, experience and practice not theory. Furthermore it can be concluded that accounting standards do not affect the construction of simplicity.

Place, publisher, year, edition, pages
2013. , p. 43
Keyword [en]
Accounting standards, simplicity, social constructivism, accounting practitioners
Keyword [sv]
Redovisningsstandarder, enkelhet, socialkonstruktivism, användare av redovisningsstandarder
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-29508ISRN: ORU-HHS/FEK-AS-2013/0046--SEOAI: oai:DiVA.org:oru-29508DiVA, id: diva2:627841
Subject / course
Företagsekonomi
Presentation
2013-06-05, F113, Fakultetsgatan 1, Örebro, 08:15 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-07-02 Created: 2013-06-12 Last updated: 2017-10-17Bibliographically approved

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