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Fastställd 2020-08-31

Redovisning och styrning av internationellt verksamma företag (FÖ3032)

H35WZ (HT20, 100%, Dag, Normal, Borlänge, Omg. 3, ORD)

Litteratur

  • Ahrens, T., & Chapman, C. S. (2007). Management accounting as practice. Accounting, Organizations and Society, 32(1-2), 1-27. DOI: 10.1016/j.aos.2006.09.013
    Tidskriftsartikel
  • Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6(2), s. 159. DOI: 10.2307/2490232
    Tidskriftsartikel
  • Bassemir, M. (2011). Why Do Private Firms Adopt IFRS?. SSRN Electronic Journal, 1-1. DOI: 10.2139/ssrn.1896283
    Tidskriftsartikel
  • Bhimani, A. (1999). Mapping methodological frontiers in cross-national management control research. Accounting, Organizations and Society, 24(5-6), 413-440. DOI: 10.1016/s0361-3682(98)00068-3
    Tidskriftsartikel
  • Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: an institutional framework. Management Accounting Research, 11(1), 3-25. DOI: 10.1006/mare.1999.0119
    Tidskriftsartikel
  • CHAMBERS, R. J. (1993). Positive Accounting Theory and the PA Cult. Abacus, 29(1), 1-26. DOI: 10.1111/j.1467-6281.1993.tb00419.x
    Tidskriftsartikel
  • Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. DOI: 10.1016/s0361-3682(01)00027-7
    Tidskriftsartikel
  • Christensen, H. B., Lee, E., Walker, M., et al. (2015). Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?. European Accounting Review, 24(1), 31-61. DOI: 10.1080/09638180.2015.1009144
    Tidskriftsartikel
  • CLOR-PROELL, S. M., & MAINES, L. A. (2014). The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective. Journal of Accounting Research, 52(3), 671-701. DOI: 10.1111/1475-679x.12053
    Tidskriftsartikel
  • Coase, R. H. (1990). Accounting and the theory of the firm. Journal of Accounting and Economics, 12(1-3), 3-13. DOI: 10.1016/0165-4101(90)90038-6
    Tidskriftsartikel
  • Cormier, D., Magnan, M., & Van Velthoven, B. (2005). Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?. European Accounting Review, 14(1), 3-39. DOI: 10.1080/0963818042000339617
    Tidskriftsartikel
  • Crutzen, N., Zvezdov, D., & Schaltegger, S. (2017). Sustainability and management control. Exploring and theorizing control patterns in large European firms. Journal of Cleaner Production, 143, 1291-1301. DOI: 10.1016/j.jclepro.2016.11.135
    Tidskriftsartikel
  • D. Carnegie, G. (2014). The present and future of accounting history. Accounting, Auditing & Accountability Journal, 27(8), 1241-1249. DOI: 10.1108/aaaj-05-2014-1715
    Tidskriftsartikel
  • Dichev, I. D., Graham, J. R., Harvey, C. R., et al. (2013). Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56(2-3), 1-33. DOI: 10.1016/j.jacceco.2013.05.004
    Tidskriftsartikel
  • Holmberg, S. (2000). A systems perspective on supply chain measurements. International Journal of Physical Distribution & Logistics Management, 30(10), 847-868. DOI: 10.1108/09600030010351246
    Tidskriftsartikel
  • Hopper, T., & Powell, A. (1985). MAKING SENSE OF RESEARCH INTO THE ORGANIZATIONAL AND SOCIAL ASPECTS OF MANAGEMENT ACCOUNTING: A REVIEW OF ITS UNDERLYING ASSUMPTIONS [1]. Journal of Management Studies, 22(5), 429-465. DOI: 10.1111/j.1467-6486.1985.tb00007.x
    Tidskriftsartikel
  • Jaggi, B., & Low, P. Y. (2000). Impact of Culture, Market Forces, and Legal System on Financial Disclosures. The International Journal of Accounting, 35(4), 495-519. DOI: 10.1016/s0020-7063(00)00076-5
    Tidskriftsartikel
  • Johnstone, L. (2019). Theorising and conceptualising the sustainability control system for effective sustainability management. Journal of Management Control, 1-1. DOI: 10.1007/s00187-019-00277-w
    Tidskriftsartikel
  • Kim, Y., Park, M. S., & Wier, B. (2012). Is Earnings Quality Associated with Corporate Social Responsibility?. The Accounting Review, 87(3), 761-796. DOI: 10.2308/accr-10209
    Tidskriftsartikel
  • Lueg, R., & Radlach, R. (2016). Managing sustainable development with management control systems: A literature review. European Management Journal, 34(2), 158-171. DOI: 10.1016/j.emj.2015.11.005
    Tidskriftsartikel
  • Miller, P., Hopper, T., & Laughlin, R. (1991). The new accounting history: An introduction. Accounting, Organizations and Society, 16(5-6), 395-403. DOI: 10.1016/0361-3682(91)90036-e
    Tidskriftsartikel
  • Minnis, M., & Shroff, N. (2017). Why regulate private firm disclosure and auditing?. Accounting and Business Research, 47(5), 473-502. DOI: 10.1080/00014788.2017.1303962
    Tidskriftsartikel
  • Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428. DOI: 10.1016/0361-3682(80)90040-9
    Tidskriftsartikel
  • Quinn, M. (2014). Stability and change in management accounting over time—A century or so of evidence from Guinness. Management Accounting Research, 25(1), 76-92. DOI: 10.1016/j.mar.2013.06.001
    Tidskriftsartikel
  • Scapens, R. W. (1994). Never mind the gap: towards an institutional perspective on management accounting practice. Management Accounting Research, 5(3-4), 301-321. DOI: 10.1006/mare.1994.1019
    Tidskriftsartikel
  • Scapens, R. W. (1990). Researching management accounting practice: The role of case study methods. The British Accounting Review, 22(3), 259-281. DOI: 10.1016/0890-8389(90)90008-6
    Tidskriftsartikel
  • Scapens, R. W. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38(1), 1-30. DOI: 10.1016/j.bar.2005.10.002
    Tidskriftsartikel
  • Shi, M., & Yu, W. (2013). Supply chain management and financial performance: literature review and future directions. International Journal of Operations & Production Management, 33(10), 1283-1317. DOI: 10.1108/ijopm-03-2012-0112
    Tidskriftsartikel
  • Tinker, A. M., Merino, B. D., & Neimark, M. D. (1982). The normative origins of positive theories: Ideology and accounting thought. Accounting, Organizations and Society, 7(2), 167-200. DOI: 10.1016/0361-3682(82)90019-8
    Tidskriftsartikel
  • Van der Stede, W. A. (2016). Management accounting in context: Industry, regulation and informatics. Management Accounting Research, 31, 100-102. DOI: 10.1016/j.mar.2016.02.005
    Tidskriftsartikel
  • Walker, S. P. (2016). Revisiting the roles of accounting in society. Accounting, Organizations and Society, 49, 41-50. DOI: 10.1016/j.aos.2015.11.007
    Tidskriftsartikel
  • Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: A ten year perspective. Accounting review, 131-156. DOI: 10.1016/0361-3682(88)90036-0
    Tidskriftsartikel
  • Primäravläsningar är obligatoriska för alla. Ytterligare läsning på cirka 70-100 sidor kan tilldelas.
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Referenslitteratur

  • Doupnik, T. S., & Perera, H. (2015). International accounting (Fourth edition.). Dubuque: McGraw-Hill Education. ISBN: 978-0-07-786220-6
    Bok / Antologi
  • Johnson, H. T., & Kaplan, R. S. (1987). Relevance lost : the rise and fall of management accounting (00). Boston, Mass: Harvard Business School Press. ISBN: 0875841805
    Bok / Antologi
  • Runesson, E., Samani, N., & Marton, J. (2018). Financial accounting theory : an accounting quality approach (1 uppl.). Lund: Studentlitteratur. ISBN: 9789144120591
    Bok / Antologi
  • Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory (Any). Englewood Cliffs, N.J: Prentice-Hall. ISBN: 978-0-13-686171-3
    Bok / Antologi
  • Accounting standards of various accounting bodies worldwide.
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