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Noternas Utveckling: - En studie av drivande faktorer i Sverige
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.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The emergence of the Notes : A study of driving factors in Sweden (English)
Abstract [sv]

Sammanfattning

Examensarbete vid civilekonomprogrammet

Författare: Gabriel Bjurek & Fredrik Olsson

Handledare: Andreas Jansson

Examinator: Timurs Umans

 

Titel: Noternas utveckling - En studie av drivande faktorer i Sverige

 

Inledning: Noter är en viktig del av årsredovisningarna, trots detta är forskning i svensk kontext kring dessa noter minst sagt begränsad i sin omfattning. Forskning kring notapparaten kan vara av intresse för att fånga vissa aspekter inom redovisningen som övrig forskning inom redovisningsområdet ej har lyckats identifiera. Det har gjorts flertalet studier kring faktorerna bakom redovisningen, därmed finns det motiv att undersöka vilka faktorer som kan tänkas ligga bakom notutvecklingen.

 

Problemformulering: Vilka faktorer har varit drivande för den svenska notapparatens utveckling sen dess uppkomst?

 

Syfte: Studien ämnar identifiera de drivande faktorerna bakom noternas utveckling i Sverige och utifrån dessa skapa en förklarande modell. Denna modell ska komplettera kunskapen om redovisning i form av noter, något som det tidigare saknas uttömande forskning om.

 

Metod: Initialt använder vi oss av en deduktiv ansats som används för att upprätta en teoretisk modell utifrån teorier från redovisningsforskningen. Denna modell testas empiriskt i en kvantitativ studie faktorer från det inomorganisatoriska perspektivet testas, samt i en fallstudie där faktorerna från det externa perspektivet undersöks. Modellen kommer utifrån resultaten från dessa empiriska studier att revideras till en slutlig version.

 

Slutsats: Notutvecklingen förklaras främst av fem externa i form av lagstiftning, politiska projekt, samhällets värderingar, finansiering och imitation. Dessa faktorer antas förklara antingen obligatorisk eller frivillig redovisning av noter i olika hög grad.

Abstract [en]

Abstract

Master Thesis in Business Administration

Author: Gabriel Bjurek & Fredrik Olsson

Supervisor: Andreas Jansson

Examiner: Timurs Umans

 

Title: The emergence of the Notes - A study of driving factors in Sweden

 

Introduction: Despite the fact that the notes to the financial statements constitutes an important part of the annual reports there is a lack of extensive research of these notes in a swedish context. Research about these notes may be of interest to illustrate certain aspects in the accounting field that other research in the field of accounting has failed to identify. Many studies have investigated the factors behind accounting, which gives us a reason to investigate possible factors behind the emergence of the notes.   

 

Problem: Which driving factors are responsible for the emergence of the swedish notes to the financial statements?

 

Purpose: The purpose of this study is to identify the factors of the emergence of the notes to the annual reports in Sweden and to develop a model that illustrates these factors.

 

Method: We use a deductive approach and from this construct a model based on theories from the accounting change research. This model will be tested empirically in a statistical study where the factors from our internal perspective will be tested, while the external factors will be explored in a case study. The initial draft of our model will model will be revised into a final version based on the results from these studies.

 

Conclusion: The emergence of the notes is mainly explained by five factors, namely legislation, political projects, the values of the society, financing and imitation. These factors are affecting either mandatory or voluntary disclosure of notes in various degrees.

 

Place, publisher, year, edition, pages
2016. , 174 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-53023OAI: oai:DiVA.org:lnu-53023DiVA: diva2:933434
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-06-08 Created: 2016-06-04 Last updated: 2016-06-10Bibliographically approved

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