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Auditing Transformation
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of tr...
A Theory of Organizing
øProvocative in its questioning of established truths in the field of organizational studies, this book will continue to challenge and stimulate organizational theoreticians and organizational practitioners. It will also prove lively reading for academ
Financial Accounting Theory - An Accounting Quality Approach
This book provides the reader with a broad overview of research and the conceptual reasoning behind financial reporting...
Financial Accounting and Management Control
This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's value creation. The aim of management control, on the other hand, is to give the board, senior executives and employees unique information for strategy formulation and implementation. One often-mentioned negative effect is the risk of financial accounting affecting management control design and use, making it less relevant for decision-making at the company level. The book provides an analysis of ...
The influence of clients on the social identities within the audit profession
The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. The audit arena consists of several social actors, i.e. the audit profession, audit firms, and auditors, as well as external constituencies of the profession, i.e. accountors and accountees. The audit profession both serves the public interest by quality-ensuring the information provided by the accountors to the accountees as well as conducts bu...
The Critical Ihde
Don Ihde is one of the world's foremost thinkers on the place of technologies in our lives. Over the course of a long career, he has built a unique and useful perspective by expanding on phenomenological and American pragmatist philosophy and has developed wide-ranging insights and conceptual tools for describing the details of our experience across the various areas of human activity, including scientific practice, anthropological history, computer interface, design, art history, and the technologies of everyday life. The Critical Ihde brings together many of Ihde's most influential writings, as well as a number of under-recognized gems. Across these works are examples of his influential contributions to the phenomenology of human auditory and visual experience, his foundational work on the phenomenology of technology, and his thoughts on the technologies of scientific practice, including laboratory and medical imaging. Further, these chapters reveal the development of "postphenomenology," Ihde's original philosophical perspective, one that continues to flourish today across the work of a growing interdisciplinary and international collective of scholars.
