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Redovisningsmått, påkopplade system och ekonomiska konsekvenser

Sandell, Niklas LU (2006)
Abstract (Swedish)
Popular Abstract in Swedish

Redovisningsmått används som underlag för beslut och beräkningar och tas i sådana sammanhang ofta för givna. Det reflekteras inte alltid över måttens värde för den beslutssituation eller beräkning i vilken de används. I denna avhandling behandlas redovisningsmåtts användning i kontrakt och lagstiftning.



I avhandlingen studeras framförallt användning av redovisningsmått i kon-trakt för prestationsersättning. Måttens användbarhet kan kopplas till såväl överensstämmelse med finansiell målstruktur som avbildningsegenskaper. Vidare framkommer att andra egenskaper såsom enkelhet, kommunicerbarhet och legitimitet ses som betydelsefulla av aktörerna. Ett pragmatiskt förhållningssätt... (More)
Popular Abstract in Swedish

Redovisningsmått används som underlag för beslut och beräkningar och tas i sådana sammanhang ofta för givna. Det reflekteras inte alltid över måttens värde för den beslutssituation eller beräkning i vilken de används. I denna avhandling behandlas redovisningsmåtts användning i kontrakt och lagstiftning.



I avhandlingen studeras framförallt användning av redovisningsmått i kon-trakt för prestationsersättning. Måttens användbarhet kan kopplas till såväl överensstämmelse med finansiell målstruktur som avbildningsegenskaper. Vidare framkommer att andra egenskaper såsom enkelhet, kommunicerbarhet och legitimitet ses som betydelsefulla av aktörerna. Ett pragmatiskt förhållningssätt till redovisningsmåtts användbarhet framträder.



Att använda redovisningsmått kan få konsekvenser i såväl det sammanhang eller det system där redovisningsmåtten används, som i redovisningssystemet som mätsystem. Mätsystemet är ett regelsystem som tolkas och används av individer som på olika sätt påverkas av utfallet i mätsystemet. I avhandlingen diskuteras vad som händer då andra väldefinierade system kopplas på redovisningssystemet och vilka implikationer detta medför för beslutet att mekanistiskt använda redovisningsmått i bland annat kontrakt. (Less)
Abstract
Accounting measures are often used as a basis for decisions and computations. In these capacities, accounting measures are often taken for granted. This thesis concerns the use of accounting measures in contracts and in legislation.



The main focus of the thesis is the use of accounting measures in contracts for performance compensation. In this capacity, the usefulness of the measures derives from congruence with overall corporate goals as well as the measures? ability to reflect underlying economic activities as perceived by users. Furthermore, other characteristics, such as simplicity, predictability and legitimacy, are also considered important. Users take a pragmatic view on the usefulness of accounting... (More)
Accounting measures are often used as a basis for decisions and computations. In these capacities, accounting measures are often taken for granted. This thesis concerns the use of accounting measures in contracts and in legislation.



The main focus of the thesis is the use of accounting measures in contracts for performance compensation. In this capacity, the usefulness of the measures derives from congruence with overall corporate goals as well as the measures? ability to reflect underlying economic activities as perceived by users. Furthermore, other characteristics, such as simplicity, predictability and legitimacy, are also considered important. Users take a pragmatic view on the usefulness of accounting measures.



The use of accounting measures can give rise to economic consequences through systems connected to the accounting measurement system. Furthermore, the connection of systems may also disturb the accounting measurement system. The accounting measurement system is a system of rules that is interpreted and used by individuals, who are affected by the output from the system in different ways. This thesis discusses the consequences arising from other well-defined systems being connected to the accounting measurement system, and the implications of such connections for decisions regarding the mechanistic use of accounting measures. (Less)
Please use this url to cite or link to this publication:
author
supervisor
opponent
  • Professor Lind, Johnny, Handelshögskolan i Stockholm
organization
publishing date
type
Thesis
publication status
published
subject
keywords
Redovisning, Accounting, Connected systems, Performance compensation, Accounting measures, Economic consequences
pages
317 pages
publisher
Institute of Economic Research
defense location
Ekonomihögskolan, Lunds universitet, Sal EC3:207, Holger Crafoords Ekonomicentrum, Tycho Brahes väg 1, Lund
defense date
2006-12-11 10:00
ISBN
91-85113-11-5
language
Swedish
LU publication?
yes
id
f4a8a360-5f55-462a-930a-1a4efa3fca48 (old id 25626)
date added to LUP
2007-06-05 10:36:30
date last changed
2016-09-19 08:45:12
@misc{f4a8a360-5f55-462a-930a-1a4efa3fca48,
  abstract     = {Accounting measures are often used as a basis for decisions and computations. In these capacities, accounting measures are often taken for granted. This thesis concerns the use of accounting measures in contracts and in legislation.<br/><br>
<br/><br>
The main focus of the thesis is the use of accounting measures in contracts for performance compensation. In this capacity, the usefulness of the measures derives from congruence with overall corporate goals as well as the measures? ability to reflect underlying economic activities as perceived by users. Furthermore, other characteristics, such as simplicity, predictability and legitimacy, are also considered important. Users take a pragmatic view on the usefulness of accounting measures.<br/><br>
<br/><br>
The use of accounting measures can give rise to economic consequences through systems connected to the accounting measurement system. Furthermore, the connection of systems may also disturb the accounting measurement system. The accounting measurement system is a system of rules that is interpreted and used by individuals, who are affected by the output from the system in different ways. This thesis discusses the consequences arising from other well-defined systems being connected to the accounting measurement system, and the implications of such connections for decisions regarding the mechanistic use of accounting measures.},
  author       = {Sandell, Niklas},
  isbn         = {91-85113-11-5},
  keyword      = {Redovisning,Accounting,Connected systems,Performance compensation,Accounting measures,Economic consequences},
  language     = {swe},
  pages        = {317},
  publisher    = {ARRAY(0xaf33b88)},
  title        = {Redovisningsmått, påkopplade system och ekonomiska konsekvenser},
  year         = {2006},
}