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Valet mellan K2 och K3 - jakten på beslutsfattaren: En studie om vad som påverkar och hur beslut tas vid val av redovisningsmetod
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Sveriges redovisningstradition är i förändring. Den 19 juni 2012 publicerades K3 och från och med 1 januari 2014 har alla mindre företag i Sverige, enligt ÅRL:s definition, haft möjligheten att välja mellan det nya huvudregelverket, eller förenklingsregelverket K2. Tidigare forskning inom ämnet val av redovisningsmetod har identifierat faktorer som påverkar beslutet, men enligt oss förbisett hur själva beslutsprocessen gått till.

Place, publisher, year, edition, pages
2014. , 136 p.
Keyword [sv]
Val, K2, K3, beslutsfattare
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-35771OAI: oai:DiVA.org:lnu-35771DiVA: diva2:730578
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2014-06-30 Created: 2014-06-28 Last updated: 2014-06-30Bibliographically approved

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fulltext(1208 kB)580 downloads
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File name FULLTEXT01.pdfFile size 1208 kBChecksum SHA-512
95d66a8537c9ce7395b0c3378d1db60b6cb21f40a45b10804e89220c3eea108adaa50c27061a4facf3e1e419f4304ad27a4b3c6878304ef31800acc352def8ea
Type fulltextMimetype application/pdf

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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