Vilka faktorer påverkar företags val av redovisningsregelverk
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
What factors influence a company's choice of accounting rules (English)
Abstract Title: What factors influence a company's choice of accounting rules?
Subject/Course: Business Administration -
Bachelor thesis Supervisor: Charlotte Hemmingson
Background: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.
Problem: The companies had to make their choice between the two different accounting rules. The new rules introduced on the first of January 2014 "forced" companies classified as small according to ÅRL to make their decision on which accounting rules submit to, K2 or K3. Purpose: The purpose of this paper is to create an understanding of the factors that affected the companies in their choice of accounting rules. Frame of reference: In the theoretical framework addressed theories and previous research on the factors that may have affected the firm's choice of accounting rules, and a presentation of the two accounting rules K2 and K3. 7
Method: We have chosen to use a quantitative approach through a web survey with qualitative elements that companies have been able to leave their own comments and some e-mail contact occurred with accounting specialist to confirm factors that may have influenced companies in their choice between accounting rules.
Empiricism: Empirical research is divided into eight parts based on the questions we have selected for our quantitative study. Analysis: In the analysis we presented how our quantitative study is linked to previous research and theories.
Conclusion: All the elements that we asked about in the survey had some form of impact on the companies’ crucial decision between accounting rules. However, we have seen that it is mainly two factors affecting their choice of accounting rules. These two are "the economic adviser" and " company size".
Place, publisher, year, edition, pages
2014. , 61 p.
IdentifiersURN: urn:nbn:se:kau:diva-34808OAI: oai:DiVA.org:kau-34808DiVA: diva2:772768
Subject / course
Business Administration and Economics, 180 hp
Hemmingson, Charlotte, universitetsadjunkt
Siverbo, Sven, professor