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Internredovisning i nio småföretag: behov, utformning och begränsande faktorer
Blekinge Institute of Technology, Department of Business Administration and Social Science.
Blekinge Institute of Technology, Department of Business Administration and Social Science.
Blekinge Institute of Technology, Department of Business Administration and Social Science.
2002 (Swedish)Independent thesis Advanced level (degree of Master (One Year))Student thesisAlternative title
Management Accounting in Nine Small Companies : Needs, Design and Limiting Factors (English)
Abstract [sv]

Syftet med vår magisteruppsats är att ta reda på hur några mindre företag i olika branscher har uppfyllt sina informationsbehov för den interna styrningen samt att undersöka vilka faktorer som begränsar företagens utformning av redovisning för intern styrning. Samtliga företag vi har studerat har någon form av internredovisning, även om den inte alltid är så formaliserad. Endast de två företag som har den mest utvecklade internredovisningen är själva missnöjda med hur de uppfyller sina informationsbehov. De begränsande faktorer vi har identifierat är kostnad, tid, verktyg, intresse, tradition, kunskap, nytta, tillväxtambitioner och rådgivning. Bristande kunskap verkar dock vara den bakomliggande orsaken till samtliga.

Abstract [en]

Our purpose is to find out how some small companies in different lines of business have fulfilled their needs of information for management accounting. We will also investigate what limiting factors that exert a negative influence on the accounting design. All of the companies do have some kind of management accounting, even though it is not always very formalized. Only the two companies with the most elaborate management accounting are discontented with the way they fulfil their own information needs. The limiting factors we have been able to identify are costs, time, tools, interest, tradition, knowledge, benefit, growth ambition and advice. However, it seems that insufficient knowledge is the underlying cause to all the other factors as well.

Place, publisher, year, edition, pages
2002. , 70 p.
Keyword [sv]
Internredovisning, Informationsbehov, Redovisningssystem, Småföretag
National Category
Business Administration
URN: urn:nbn:se:bth-1380Local ID: diva2:828612
Social and Behavioural Science, Law
Available from: 2015-05-21 Created: 2002-02-26 Last updated: 2015-06-30Bibliographically approved

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