欢迎来到天天文库
浏览记录
ID:36237889
大小:143.50 KB
页数:73页
时间:2019-05-07
《the role of the management accountant in the swedish public sector》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、TheRoleoftheManagementAccountantintheSwedishPublicSectorDepartmentofBusinessAdministrationAccountingandFinanceTheRoleoftheManagementAccountantintheSwedishPublicSectorAnEmpiricalStudyMasterThesisFallTermof2004Authors:LisaAndreasson,761110AndersBladh,691222Tutor:Chri
2、stianAxTheRoleoftheManagementAccountantintheSwedishPublicSectorACKNOWLEDGEMENTTheaccomplishmentofthisthesishasbeenanintensiveworkforus,takingovertwomonthsthiswinter.Ithasbeenaninterestingtaskandwebelievewehavemadeprogressintheartofscienceandhopefully8><#004699'>asm
3、allcontributiontotheareaofmanagementaccounting.Wewouldliketotaketheopportunitytogratitudesomepeoplewhohavemadethethesispossible.Firstwewouldliketothankalltherespondentswhotookthetimetoanswerthequestionsinourextensivequestionnaire.Withoutyourhelpthisstudywouldnothav
4、ebeenpossibletoachieve.SecondwewouldliketothankouttutorChristianAxattheDepartmentofBusinessAdministra-tionatTheSchoolofEconomicsandCommercialLawatG??teborgUniversityforgivingbirthtotheideaaboutthissurveyaswellassharinghisexpertisewithintheareathroughwords,papersand
5、bookswithouthesitation.Hisenthusiasmwasinspiringandhisadvicehelpedustomakethethesisbetter.FinallywewanttothankBj??rnWennblomandHenrikWestblad,actingasopponentsforourthesis,forcontributingwithconstructivecriticismworthconsidering.G??teborginJanuary2005LisaAndreasson
6、AndersBladhTheRoleoftheManagementAccountantintheSwedishPublicSectorABSTRACTThemanagementaccountanthasbeen<#004699'>apartofEuropeancorporationssincethenineteenseven-tieswhentheystartedtodivisionalise,buttheprofessionhasbeenanimportantpartinAmericancorporationsformuc
7、hlonger.OfcoursetherehadbeenaccountantsinEuropeanorganisationsbefore,butwiththisrearrangementtheyhadtotakeonnewtasksandtobemorefuture-oriented.Inthenineteeneighties,whentheprofessionwasstillratheryounginEurope,bothmanagementaccountingas<#004699'>asubjectandtheroleo
8、fthemanagementaccountantattractedsubstantialattentionwithintheacademicandbusinessworldsandseveralinvestigationsandtheoriesweremadetodescribethene
此文档下载收益归作者所有