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Redovisningsutveckling och järnbruk : En studie av faktorerna som driver redovisningsutveckling
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]

Inledning: Det finns en pågående diskussion kring redovisningsutveckling och vad som driver dess framfart. Detta utan att en allmänt accepterad konkretisering av faktorerna som påverkar redovisningsförändring över tid har gjorts. Dessutom har den svenska bruksredovisningen till stora delar ignorerats inom forskningen, vilket, med tanke på bruksindustrins centrala roll inom utvecklingen av det moderna svenska näringslivet, framstår som en kunskapslucka.

Problemformulering: Hur utvecklas redovisning och vilka faktorer kan anses påverka dess förändring över tid?

Syfte: Studien ämnar utveckla en modell som identifierar faktorerna som driver redovisningsutveckling samt utöka kunskapen kring utvecklingen av den svenska bruksredovisningens.

Metod: Med en initialt deduktiv ansats upprättas en modell utifrån de framstående teoretiska synsätten inom forskningen kring redovisningsutveckling. Denna modell prövas sedan empiriskt genom en arkivstudie av ett småländskt järnbruk från 1775 till 1970. Utifrån den empiriska studien utvärderas sedan modellen och revideras till en slutlig version.

Slutsats: Redovisningsutveckling kan ses som påverkad av främst fem olika faktorer, nämligen tillverkningsprocess, organisation, ägare och ledning, lagar och regler samt normativa redovisningskrafter. Dessa har sedan kunnat kopplas som drivande av specifika typer av redovisningsförändringar.

Abstract [en]

Introduction: There is an ongoing discussion about accounting change and the factors that drive it development over time. This has not yielded a generally accepted concretization of these factors. In addition, the development of accounting in Swedish iron works has largely been ignored within research, which, considering the large impact the iron works industry has had on the modern Swedish business world, seems like a gap of knowledge.

Problem: How does accounting evolve and which factors affect its change over time?

Purpose: The study seek to develop a model that identifies the factors that drive accounting change and expand on the knowledge of the development of accounting in Swedish iron works.

Method: With an initially deductive approach a model is constructed based on central theories within accounting change research. This model is then empirically tested and implemented with an archive study of a Swedish iron works from 1775 to 1970. From that empirical study the initial model is then reevaluated and revised into a final version.

Conclusion: Accounting change can be seen as affected by five different factors, namely production process, organization, owner and leadership, laws and regulations and normative accounting forces. In addition, these factors has been found to be drivers of specific types of accounting change.

Place, publisher, year, edition, pages
2014. , 149 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-35876OAI: oai:DiVA.org:lnu-35876DiVA: diva2:731616
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2014-07-02 Created: 2014-07-02 Last updated: 2014-07-02Bibliographically approved

Open Access in DiVA

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