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Sökning: hsv:(SAMHÄLLSVETENSKAP) > Mälardalens universitet > (2010-2014) > Schiller Stefan 1949

  • Resultat 1-8 av 8
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  • IFRS accounting in progress : from a student perspective
  • 2013
  • Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
    • Students in the course International Accounting at the master level are encouraged to partake not just in class discussions but also in giving classes. This partaking pedagoical orientation helps the students develop analytical and integrative capabilities for dealing with international financial reporting and international accounting policy issues. As a result of this pedagogical direction the students have written, from a student pespective, a text book on different aspects on IFRS accounting.
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  • Schiller, Stefan, 1949- (författare)
  • Financial Information Related to Dynamic Capabilities : The Corporate Innovation Platform
  • 2014
  • Ingår i: Research in Business and Management. - : MacroThink Institute. - 2330-8362. ; 1:1
  • Tidskriftsartikel (refereegranskat)abstract
    • The purpose of this paper is to suggest an empirically based model for identification,recognition and measurement of internally generated intangible assets (IIAs) that meets thefundamental qualitative characteristics of useful financial information. The paper sets out toempirically test observed relations reflecting new product development activities and theireconomic consequences in listed companies, by means of personal interviews with seniormanagers, selected on the basis of their knowledge in the specificities of the innovationprocess in their firm by means of a phenomenographic analysis the identified relations areconceptualized in terms of logically related categories. There seems to be a match betweenthe identified observed relations and the recognition requirements that InternationalAccounting Standard (IAS) 38.57 sets out, which indicates that the requirements are relevantand information meeting the requirements may faithfully represent what it purports torepresent or reasonably can be expected to represent. By relating the recognition andmeasurement of IIAs to the proposed model the linkage between IIAs and relatedorganizational mechanisms will be made more explicit which may improve therepresentational faithfulness of the financial information. One of the practical implications ofthis study is that an entity specific control system based on the recognition criteria presentedin paragraph IAS 38.57 can improve the robustness of recognized IIAs arising frominnovative activities. By building a bridge between the dynamic capability literature and theaccounting literature the paper develops a new model of how to account for IIAs.
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  • Schiller, Stefan, 1949- (författare)
  • Heuristics or experience-based techniques for making accounting judgments and learning
  • 2013
  • Ingår i: Problems and Perspectives in Management. - Sumy : Business Perspectives Publishing Company. - 1810-5467. ; 11:3, s. 15-27
  • Tidskriftsartikel (refereegranskat)abstract
    • The purpose of this paper is to further the development of initial accounting for internally generated intangible assets, relevant to both academics and practitioners, examining what happens when accountants are given principles-based discretion. This paper draws on existing insights into heuristics or experience-based techniques for making accounting judgments. Knowledge about judgment under uncertainty, and the general framework offered by the heuristics and biases program in particular, forms the underlying logical structure. An interview study concerning initial accounting for internally generated intangible assets in the consumer goods and services sector provides the empirical base for the analysis and discussion. Identifying and recognizing internally generated intangible assets is a typical case of judgment under uncertainty. From an accounting point of view, it is vital that the judgments and intentions produced by System 1 can be modified or overridden by the deliberative operations of System 2, that is, that a direct interrelationship exists between intuition and reasoning. This indicates that heuristics are experience-based, which makes it interesting to study accounting judgments from a heuristics and biases perspective. By studying the underlying processes on which accounting judgments are founded, we can learn more about how accountants reason in relation to various accounting standards given different economic situations. One of the practical implications of this study is that accountants can gain a better understanding of how to avoid judgmental biases when tackling complex accounting problems, such as accounting for internally generated intangible assets. This paper takes a different view on heuristics and biases related to accounting judgments from that of previous research in that the focus is primarily on the use and design of heuristics and biases and to a lesser extent on departures from normative decision-making behavior.
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  • Schiller, Stefan, 1949-, et al. (författare)
  • Importance of managing intangible assets in enhancing dynamic capabilities of firms: cases from Sweden and Germany
  • 2012
  • Ingår i: Annals of Innovation & Entrepreneurship. - : CoAction Publishing. - 2000-7396 .- 2000-7396. ; 3:17292, s. 1-14
  • Tidskriftsartikel (refereegranskat)abstract
    • The purpose of this article is to provide insights into our understanding of integrated learning incorporating interactive control systems and diagnostic control systems, through a new integrative learning framework related to management control systems (MCSs). The proposed framework can be used to analyze systematically the knowledge-creating ability of a firm. The study adopts a learning perspective under qualitative research methodology. Data were collected through interviews and analyzed in terms of the proposed integrative learning framework. The study finds that senior managers of large companies in Sweden and Germany consider that management of intangible assets is crucial in enhancing dynamic capabilities related to MCSs and that different companies use different strategies to achieve it. The findings of this study would be useful to other companies that struggle to survive in a highly competitive business environment.Further, the framework developed in this study may be used as a tool to analyze systematically the knowledge-creating ability of a company.
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  • Schiller, Stefan, 1949- (författare)
  • Management accounting in a learning environment
  • 2010
  • Ingår i: Journal of Accouting & Organizational Change. - Yorks, UK : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 6:1, s. 123-148
  • Tidskriftsartikel (refereegranskat)abstract
    • Purpose - The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network-oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach – This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory. Findings - By introducing and elaborating on the concept of Local Management Accounting System (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting – Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills. Research limitations/implications – One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning. Practical implications – The reported case illustrates how management accounting may facilitate process innovation in a practical setting. Originality/value - By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation.
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  • Resultat 1-8 av 8
Typ av publikation
samlingsverk (redaktörskap) (4)
tidskriftsartikel (4)
Typ av innehåll
övrigt vetenskapligt/konstnärligt (4)
refereegranskat (4)
Författare/redaktör
Lundh, Simon, 1980- (4)
Perera, Hector (1)
Lärosäte
Örebro universitet (4)
Linköpings universitet (1)
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Engelska (8)
Forskningsämne (UKÄ/SCB)
Samhällsvetenskap (8)

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