Peter Öhman – författare
- Principbaserad redovisning är komplett och grundläggande kurslitteratur i redovisning som baseras på nationell och internationell normgivning. Det innehåller lärobok och övningsbok samt webbplats. Författarnas konsekventa tillämpning av erfarenhetsbaserad pedagogik ger förståelse för redovisning i sitt sammanhang.Läsaren får följa ett fiktivt, men verklighetstroget, företag och se hur dess verksamhet återspeglas i redovisningen. I läroboken återges ett antal affärshändelser i episodform, samt förklaringar av de principer, teorier och begrepp som omfattas av episoden. Episoderna visar företagets bokföring och utgör grunden för ett bokslut, en årsredovisning och en räkenskapsanalys.Övningsboken följer lärobokens struktur och innehåller övningar med successivt ökande svårighetsgrad. Till övningsuppgifterna finns svar med fullständiga lösningsförslag. Webbplatsen erbjuder olika former av interaktiva uppgifter.
- Häftad, Svenska, 2017
445 kr
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Redovisning i ett nötskal är ett grundläggande läromedel i redovisning som i första hand riktar sig till andra än blivande ekonomer. Det kan vara tekniker, jurister, samhällsvetare, beteendevetare, humanister, läkare, politiker och egna företagare. Alla som tar del av innehållet i detta läromedel ska kunna förstå huvuddragen i företags och organisationers redovisningsrapporter och tolka informationen.Efter ett introducerande kapitel följer en genomgång av resultaträkning, balansräkning, förvaltningsberättelse, noter och kassaflödesanalys. Därefter knyter författarna an till innehållet i tidigare kapitel och visar hur man med hjälp av olika nyckeltal kan bedöma och analysera den information som finns i en årsredovisning. Ett kapitel om krav och skäl till redovisningens stora betydelse och några utblickar avslutar boken. Varje kapitel innehåller frågor för reflektion samt faktarutor där centrala begrepp förklaras. Dessa finns också översatta till engelska och finns samlade i en ordlista.Den nya upplagan är uppdaterad med anledning av förändringar i skattelagstiftning, årsredovisningslag samt Bokföringsnämndens allmänna råd. Den är också ändrad utifrån nya regler om revision och revisionsplikt.Som komplement till läroboken finns ett övningar att ladda ner. - Häftad, Svenska, 2016
1 049 kr
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Boken tar ett grundläggande helhetsgrepp på ämnet industriell ekonomi genom att följa processen om hur företag uppstår, utvecklas och växer. Den behandlar olika slags företag, små och stora, gamla och nya, eftersom frågeställningar och problem skiljer sig åt beroende på företagstyp.Läs merDen består av åtta block som följer processen: Strategi och ansvar, Innovation och entreprenörskap, Finansiering, Organisering och ledning, Produktion, Ekonomi- och verksamhetsstyrning, Marknadsföring och försäljning samt Finansiell rapportering och analys. Helhetsgreppet speglas också i att varje block är uppdelat i två delar. Den första presenterar grundläggande sammanhang, begrepp och modeller. Den andra erbjuder reflektioner över de modeller och teorier som tagits upp tidigare i blocket och redogör för också nya utmaningar och utvecklingar inom ämnesområdet. Boken innehåller dessutom olika slags övningsuppgifter med svar och aktuella företagsexempel, som illustrerar resonemang, begrepp och modeller. Industriell ekonomi och organisering vänder sig främst till dem som studerar grundläggande kurser i industriell ekonomi vid universitet, tekniska högskolor och högskolor. Den riktar sig också till praktiskt verksamma civilingenjörer som vill vidareutbilda sig i industriell ekonomi. Författarna ger en efterlängtad definition av ämnet industriell ekonomi som grundar sig i relevanta teorier, samhällsutvecklingen och studenternas framtida verklighet. De förklarar vad som skiljer ämnet från företagsekonomi och presenterar en nyanserad bild av ett fortsatt högaktuellt område. Sagt om boken"Boken visar på ett mycket pedagogiskt och övertygande sätt hur olika komponenter inom ämnet industriell ekonomi sätts samman till en helhet. Med syftet att vara en introduktionsbok är framställningen i första hand bred, men man lyckas ändå att fånga de viktigaste frågeställningarna inom de olika delområdena. Insprängda praktikfall ger ökad förståelse, utöver att de lättar upp och väcker intresse. Boken har alla möjligheter att bli ett standardverk inom industriell ekonomi."Staffan Brege, professor i industriell marknadsföring, Linköpings universitet"Ambitionerna hos författarna av det nya praktverket om Industriell Ekonomi är uttalat höga. De avser fylla ett tomrum som de identifierat – och de lyckas.Det här är boken som jag inte visste att jag saknade när jag själv studerade Industriell Ekonomi på Chalmers i slutet av 1980-talet. Komplett med den historiska framväxten men samtidigt modern och mycket användbar. Teorin beskrivs utförligt och kompletteras med praktiska case, vilket gör boken både mer levande och tillgänglig för alla typer av läsare. Med den här boken i kombination med kapabla lärare på universiteten kan morgondagens studenter få en praktisk förståelse för ämnet redan under studietiden."Malin Persson, Accuracy ABOm författarnaBoken har skrivits av tio verksamma och välrenommerade lärare vid nio lärosäten från norr till söder i vårt land (och Finland!): Lena Abrahamsson, Lars Bengtsson, Ida Gremyr, Christian Kowalkowski, Marcus Lindahl, Anders Nilsson, Alf Rehn, Anders Segerstedt, Kristina Säfsten och Peter Öhman.
- Häftad, Engelska, 2025
716 kr
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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 transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry.This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers. - Häftad, Svenska, 2014
482 kr
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Till grund för denna övningsbok ligger läroboken Ekonomistyrning – principer och praxis av Jan Greve. Övningsuppgifterna omfattar områden som prestationsstyrning med finansiella och icke-finansiella nyckeltal, aktivitetsstyrning, hållbarhetsstyrning, budgetering, produkt- och investeringskalkylering, avvikelseanalys, internprissättning, intern redovisning och rapportering samt kostnadsanalys.Övningarna har olika karaktär. Några uppgifter syftar närmast till att kontrollera förståelsen av facktermer eller att ge möjlighet att öva på grundläggande samband. Andra övningar är mer komplexa och här kan olika tekniker blandas. Slutligen finns det uppgifter av mer problematiserande karaktär som pekar på motsägelser som kan finnas och som syftar till att uppmuntra till ett mer självständigt och kritiskt förhållningssätt. Det finns utförliga lösningsförslag till samtliga uppgifter.Ekonomistyrning – principer och praxis riktar sig till grundläggande kurser i ekonomistyrning vid universitet och högskolor. - Inbunden, Engelska, 2023
2 547 kr
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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 transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry.This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers. - Inbunden, Engelska, 2025
2 783 kr
Skickas inom 10-15 vardagar
In a rapidly evolving world where Environmental, Social, and Governance (ESG) considerations are at the forefront of business and investment decisions, understanding the intricate interplay between ESG factors and corporate performance is paramount. This book demystifies ESG by providing empirical insights from the unique perspective of China, shedding light on the impact of ESG on financial performance and corporate governance. It investigates the impact of environmental expertise, social variability, and board governance model on firm performance.The book sets the stage by introducing the reader to the significance of ESG in today's corporate world, examining empirical evidence gathered from a decade of data analysis on Chinese-listed companies. It explores how ESG practices influence corporate financial performance and what role audit quality plays in this equation. Drawing from a wealth of data, it provides practical insights into the effects of ESG disclosure, ownership structures, corporate governance, and more on the performance of businesses. It offers a clear understanding of the empirical realities in China while addressing a global audience interested in harnessing ESG for sustainable corporate success. It provides valuable lessons and comparisons that can benefit readers beyond China's borders.The book bridges the gap between research and practice, translating complex research findings into actionable recommendations, enhancing its appeal to both academic and professional audiences. It is a must-read for scholars, students and researchers seeking actionable insights into the world of ESG. Further, it discusses ESG practice and policy implications, offering recommendations for stakeholders including policymakers, investors, managers, and auditors. - Häftad, Engelska, 2026
716 kr
Skickas inom 10-15 vardagar
In a rapidly evolving world where Environmental, Social, and Governance (ESG) considerations are at the forefront of business and investment decisions, understanding the intricate interplay between ESG factors and corporate performance is paramount. This book demystifies ESG by providing empirical insights from the unique perspective of China, shedding light on the impact of ESG on financial performance and corporate governance. It investigates the impact of environmental expertise, social variability, and board governance model on firm performance.The book sets the stage by introducing the reader to the significance of ESG in today's corporate world, examining empirical evidence gathered from a decade of data analysis on Chinese-listed companies. It explores how ESG practices influence corporate financial performance and what role audit quality plays in this equation. Drawing from a wealth of data, it provides practical insights into the effects of ESG disclosure, ownership structures, corporate governance, and more on the performance of businesses. It offers a clear understanding of the empirical realities in China while addressing a global audience interested in harnessing ESG for sustainable corporate success. It provides valuable lessons and comparisons that can benefit readers beyond China's borders.The book bridges the gap between research and practice, translating complex research findings into actionable recommendations, enhancing its appeal to both academic and professional audiences. It is a must-read for scholars, students and researchers seeking actionable insights into the world of ESG. Further, it discusses ESG practice and policy implications, offering recommendations for stakeholders including policymakers, investors, managers, and auditors. - Inbunden, Engelska, 2025
2 783 kr
Skickas inom 10-15 vardagar
As the world increasingly focuses on sustainability and climate justice, this book sets the scene by establishing the significance of carbon accounting in today’s environmental management practices.It provides a comprehensive exploration of the subject, with a specific focus on the Chinese context and sheds light on how carbon accounting practices are being integrated into corporate and national strategies. While the book has a strong focus on empirical realities in China, its exploration of carbon accounting and environmental management holds international importance. The book bridges the gap between theory and practice, offering readers in-depth insights into the intricate dynamics of carbon accounting and its implications for sustainable development, drawing on data and case studies to provide practical insights into the effectiveness of various carbon accounting approaches and their impact on environmental sustainability. It focuses on the crucial role of the development of green accounting, its future growth, and its wider impact on climate change. Additionally, the book examines how accurate tracking and reporting of carbon emissions are integral to developing effective environmental strategies and evolving environmental policies. Accompanied by real-world case studies and actionable recommendations, this book is a valuable resource for anyone navigating the intricate landscape of carbon accounting and reporting, offering a road map to informed strategic decision-making and sustainable business practices.It will be particularly beneficial for professionals in environmental management, policy formulation, and corporate sustainability, as it translates complex carbon accounting concepts into tangible, practical strategies. - Häftad, Engelska, 2026
695 kr
Skickas inom 10-15 vardagar
As the world increasingly focuses on sustainability and climate justice, this book sets the scene by establishing the significance of carbon accounting in today’s environmental management practices.It provides a comprehensive exploration of the subject, with a specific focus on the Chinese context and sheds light on how carbon accounting practices are being integrated into corporate and national strategies. While the book has a strong focus on empirical realities in China, its exploration of carbon accounting and environmental management holds international importance. The book bridges the gap between theory and practice, offering readers in-depth insights into the intricate dynamics of carbon accounting and its implications for sustainable development, drawing on data and case studies to provide practical insights into the effectiveness of various carbon accounting approaches and their impact on environmental sustainability. It focuses on the crucial role of the development of green accounting, its future growth, and its wider impact on climate change. Additionally, the book examines how accurate tracking and reporting of carbon emissions are integral to developing effective environmental strategies and evolving environmental policies. Accompanied by real-world case studies and actionable recommendations, this book is a valuable resource for anyone navigating the intricate landscape of carbon accounting and reporting, offering a road map to informed strategic decision-making and sustainable business practices.It will be particularly beneficial for professionals in environmental management, policy formulation, and corporate sustainability, as it translates complex carbon accounting concepts into tangible, practical strategies. - Häftad, Engelska, 2020
557 kr
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Business administration is a scientific field described as complex, diverse, and eclectic. Acknowledging the multiplicity of the field and the many challenges faced by students of business administration, there is a need for a book on theories and perspectives and how they can be applied. This book outlines a broad set of contemporary and frequently used theories and perspectives.Based on a selection conducted through a survey and discussions with colleagues, sixteen theories and perspectives are presented by the contributing authors. The book covers both a tradition based on the assumption of economic man and the more interpretivist-oriented traditions. It addresses undergraduate and graduate students who want to apply a specific theory or perspective to study phenomena within the field of business administration research. - Inbunden, Engelska, 2023
2 045 kr
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This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today’s data andanalytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook’s content will be highly desirable and accessible to accounting and non-accounting audiences across the globe. - Häftad, Engelska, 2024
2 045 kr
Skickas inom 10-15 vardagar
This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today’s data andanalytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook’s content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.