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....

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...

Empirisk studie av ett prestationsbaserat bonussystem i SPP Livförsäkring AB <p> Denna studie visar att ett prestationsbaserat bonussystem i livförsäkringsbolaget SPP innebar ett förändrat beteende hos de anställda med ökat grupptänkande samt att prestationerna överträffade målen. <p>...</p></p>

The study shows that a team-based incentive model changed personnel attitude and behaviour and increased the productivity in the Day Surgical Department at Huddinge University Hospital. The aims by introducing a team-based incentive model were to increase the productivity, to recruit personnel,...

The aims of this paper are to discuss the general characteristics and pluralism of research in business administration and management control, and to discuss action research as a research methodology. <p> In an introduction an overview of the debate pertaining to research in business administration...</p>