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Enligt institutionell teori imiteras framgångsrika organisationer i syfte att uppnå legitimitet men resultatet kan avvika till följd av en översättningsprocess vid implementering av idéer. Baserat på fallstudier jämförs svenska normsättare på redovisningsområdet med amerikanska FASB....
Persistent link: https://www.econbiz.de/10005802338
Two changes happened in 1998 that affect pension planning in a Swedish municipality. In the first place, there were changes in laws that affect accounting for pensions: Accrued pension rights that have been earned from 1998 have to be entered as a liability in the balance sheet. Pension rights...
Persistent link: https://www.econbiz.de/10005802429
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