Search results for "VDP::Samfunnsvitenskap: 200::Økonomi: 210::Bedriftsøkonomi: 213"
showing 10 items of 77 documents
Orchestrated learning: creating a company-specific production system (XPS)
2021
Purpose Companies create company-specific production systems (XPS) by tailoring generic concepts to fit their unique situation. However, little is known about how an XPS is created. This paper aims to provide insights into the creation of an XPS. Design/methodology/approach A retrospective case study was conducted in a Norwegian multinational company over the period 1991–2006, using archival data and interviews. Findings The development of the XPS did not start with a master plan. Instead, dispersed existing initiatives were built upon, along with an external search for novel ideas. Widespread experimentation took place, only later to be combined into a coherent approach. Once established,…
A study of active ownership through board representation by norwegian private equity actors in the norwegian population of portfolio company investme…
2013
Masteroppgave i økonomi og administrasjon - Universitetet i Agder 2013 This thesis focuses on the indirect drivers of value creation in private equity, through a study of corporate governance mechanisms employed by the major Norwegian PE actors in a population of Norwegian portfolio company investments. More specifically, it focuses on board representation by PE actors in the venture capital and buyout portfolio company investments. For this study, data pertaining to debt/equity, return on assets and portfolio company size has been collected for the current active population of portfolio company investments for the period (t-1) (one year before PE investment) as well as for (t+1) (one year …
Fortsatt drift: Regnskapsrapportering i konkursrammede små aksjeselskap : En studie av hvordan det rapporteres om fortsatt drift i forkant av konkurs…
2020
Master's thesis in Accounting and auditing (BE508) Hvert år går flere tusen små aksjeselskap konkurs i Norge. I forkant av konkursene avlegges som oftest etrevidert årsregnskap fra foregående regnskapsperiode. I disse regnskapene er selskapet pliktet til å gjennomføre og rapportere om selskapets forutsetning om fortsatt drift, og dersom den ikke er til stede, å legge forutsetning om avvikling, til grunn for utarbeidelsen av regnskapet.Studien omhandlerdet grunnleggende regnskapsprinsippet forutsetningen om fortsatt drift. Hovedsakelig går oppgaven ut på å kartlegge hvordan forutsetningen blir behandlet i praksis. Dette studeresgjennom to forskningsspørsmål, hvor forutsetningens to mulige fo…
Revisorskifte i teori og praksis : Hva kan revisor gjøre for å beholde eksisterende og tiltrekke seg nye revisjonsklienter?
2021
Master's thesis in Accounting and auditing (BE508) Revisors rolle som allmennhetens tillitsperson er sterkt knyttet til brukere av selskapers regnskap, men hvordan er revisors rolle i samarbeidet med revisjonsklientene? Den største utfordringen for revisjonsselskap er å beholde eksisterende og tiltrekke seg nye revisjonsklienter. Jeg ønsket å finne ut om det er noe revisor kan gjøre for å redusere denne utfordringen. Med spesifikke faktorer som pris, kommunikasjon og bransjekompetanse hos revisor i bakhodet forsøker denne oppgaven å besvare følgende problemstilling: Hva kan revisor gjøre for å beholde eksisterende og tiltrekke seg nye revisjonsklienter? Studiens teoretiske rammeverk består …
Beyond budgeting since inception: what is the status?
2017
Master's thesis Business Administration BE501 - University of Agder 2017 The Beyond Budgeting idea as developed by Hope and Fraser (1997) has been in existence for almost twenty years, yet, the research community still has divergent views on whether the concept is a better management accounting tool for organizations’ management control system or not. Also, whether it has received attention in research community like other management accounting tools such as Traditional Budgeting and Balanced Scorecard. On this notion, this study is developed to investigate the status of the research discourse on the concept to gain relevant knowledge. Inspired by Scapens and Bromwich (2001) and built on Ac…
Service innovation methodologies I : what can we learn from service innovation and new service development research? : report no 1 from the TIPVIS-pr…
2007
This report presents a review of service innovation and service development literature. The main purpose of the review is to identify normative implications for service innovation methodologies. Three separate reviews are conducted and reported; an open search review based on specific search terms of relevance to service innovation methodologies, a review of articles in four of the most influential journals on service innovation/service development, and a review focusing contributions applying normative approaches and/or principles. Some of the main conclusions from the review support previous findings that the service innovation process is less formal and that it is more difficult to ident…
Boards' involvement in firm strategy : how can a board be effectively involved in strategy formulation and contribute to firm's successfulness
2006
Masteroppgave i økonomi og administrasjon 2006 - Høgskolen i Agder, Kristiansand The role of the board of directors in firm strategy has been subject of debate for a long time. Many researches have been done from different perspectives particularly on this issue. The purpose of this thesis is to study the role of the board of directors in firm strategy. This study will further investigate on how the board of directors can be effectively involved in strategy formulation for the firms and through this to contribute to the firms' successfulness. Board of directors is a group of individuals who are elected by the shareholders of a corporation and assigned to carry out certain tasks on behalf of…
PASSENGER SATISFACTION WITH HYBRID ELECTRIC BUS SERVICE IN NORWAY : A PLS Structural Equation Modelling Approach
2019
Master's thesis Business Administration BE501 - University of Agder 2019 The use of hybrid electric buses (HEBs) in public transit is one of the global attention received topics in this 21st century because of its environment friendly nature. This study focusses on effect of bus service quality dimensions such as bus driver's quality, bus tangible and empathy to determine customer satisfaction level of bus service in Kristiansand region. Structural equation model is used for an empirical investigation to find out the association of perceived bus service quality dimensions with word of mouth mediated by perceived value and customer satisfaction. A total of 276 valid university student respon…
Micro-Franchising in the Bottom of the Pyramid Market : Rwanda
2020
This study examines how a mission-driven shared identification can help mitigate the failure of a micro-franchise in Rwanda, a bottom of the pyramid market. A single case study was adopted followin...
Microfinance Mission Drift?
2010
Claims have been made that microfinance institutions (MFIs) experience mission drift as they increasingly cater to customers who are better off than their original customers. We investigate mission drift using average loan size as a main proxy and the MFI?s lending methodology, main market, and gender bias as further mission drift measures. We employ a large data set of rated, multi-country MFIs spanning 11 years, and perform panel data estimations with instruments. We find that the average loan size has not increased in the industry as a whole, nor is there a tendency towards more individual loans or a higher proportion of lending to urban costumers. Regressions show that an increase in av…