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Det kommande K3-regelverket: Vad anser redovisningsansvariga i mindre fastighetsbolag?
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syftet med studien är att undersöka vad de redovisningsansvariga i mindre fastighetsbolag har för uppfattning om det kommande K3-regelverket.

Studien har en kvantitativ och deduktiv ansats. Empiri har samlats in via webbenkäter som skickats ut till företag. Empirin har sedan analyserats och jämfört med tidigare forskning och teorier.

Resultatet från studien visar framförallt att kunskapen om K3-regelverket är låg hos respondenterna. Det beror troligtvis på att K3-regelverket ännu inte har införts och börjat tillämpats av företagen. Resultatet visar även att detta regelverk har mestadels negativa associationer.

Förslag till framtida forskning är att undersöka hur de mindre företagen uppfattar K3-regelverket efter införandet. Ytterligare förslag är att undersöka vad revisorerna anser om K3-regelverket,  att undersöka i hur stor utsträckning de mindre företagen faktiskt väljer K3 samt undersöka vilka faktorer som väger tyngst vid valet att använda K3.

Abstract [en]

The aim of this study is to find out what the accountants in smaller real estate companies think about the upcoming K3 framework.

The study has a quantitative and deductive approach. Empirical data were collected through online questionnaires sent to companies. The empirical data were then analyzed and compared to previous researchs and theories.

The results from the study indicate that the knowledge about the K3-framework is low among the respondents. It is probably due to that the K3-regulations haven't been applied by companies yet. The results also show that the companies have mostly negative opinions about the framework.

Proposals for future research are to examine how the smaller companies perceive the K3 framework after the introduction. Further proposals are to examine what the accountants think about K3 regulations, to examine the extent to which smaller firms actually choose K3 and examine the underlying factors when companies choose to apply K3. 

Place, publisher, year, edition, pages
2013. , 61 p.
Keyword [en]
K3, small business, principles-based regulation, real estate
Keyword [sv]
K3, mindre företag, principbaserat regelverk, fastighetsbranschen
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-15885Archive number: FE1:001/2014OAI: oai:DiVA.org:hig-15885DiVA: diva2:680710
Subject / course
Business administration
Educational program
Real estate management
Supervisors
Examiners
Available from: 2014-01-10 Created: 2013-12-16 Last updated: 2014-01-10Bibliographically approved

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CiteExportLink to record
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