The diffusion of Activity Based Costing (ABC) has been researched extensively in developed countries. Research on these issues in Jordan in general and within the Jordanian industrial sector more specifically is limited. The aim of the current research is to contribute to the design and successful ABC implementation in the Jordanian industrial sector. To achieve the aim of the research, the research methodology included both quantitative and qualitative data. The first stage was a quantitative study. The questionnaire survey was developed and the primary aims were to determine the current state of ABC adoption and implementation. The factors that facilitate, motivate and create barriers to ABC implementation were examined. In the second stage, semistructured interviews were used to probe the significant results of the questionnaire survey. The interviews were conducted with 6 companies that have implemented ABC in full and currently using ABC information. The survey findings indicate that ABC implementation among Jordanian industrial companies is quite satisfactory. The rate of ABC implementation is about 50.8%. Within the Jordanian industrial sector, the interaction between the following factors facilitated and motivated the implementation of ABC, namely: top management support, both training and education about the system, higher information technology, increasing proportion of overhead costs, growing costs, including product costs and administrative costs, and an increasing number of product variants. The interviews with financial managers/heads of cost accounting departments are consistent with questionnaire survey findings and both reveal and emphasise the important effect of consultants, professional management/accounting bodies and cooperation between academics and professionals upon implementing ABC within the Jordanian industrial sector. Therefore, it can be concluded that it is not only demand but also supply factors that influence implementation of ABC within the Jordanian industrial companies.

Corporate governance is a leading factor in organizational performance, financial reporting, and stakeholder satisfaction. The purpose of this multiple case study was to explore strategies that senior managers in the accounting industry implement to enforce corporate governance and improve organizational performance. The conceptual framework for the study was stakeholder theory. The population for this study included 3 senior managers of 3 different organizations in the accounting industry located in western United States. Data were collected through semistructured face-to-face interviews and from review of documented corporate governance strategies. The data analysis consisted of the following steps: compiling the data, disassembling the data, reassembling the data, interpreting the data, and drawing conclusions. Three themes emerged from this study: corporate governance, laws, rules, and regulations; the role of corporate governance in organizational performance; and effective corporate governance strategies. The results of this study may contribute to social change by improving the quality of employees' work lives. With improved quality of employee work life, employers may benefit from higher productivity, and consumers may experience improved services.

Digitaliseringen är en förändring som genomsyrar dagens samhälle och är inte bara enIT-fråga utan en utvecklingsfråga för hela samhället. Ny teknik ger möjligheter menskapar också utmaningar. Redovisning- och revisionsbranschen är en av de branschersom digitaliseras och förändringen påverkar tjänsteutbudet, yrkesrollen menframförallt människan. Teknik används i allt större utsträckning, arbetsuppgifterautomatiseras och kompetens kompletteras eller ersätts av teknik, vilket får enemotionell påverkan på människan. Denna studie undersöker vilken emotionellpåverkan digitaliseringen har på redovisningsbranschen, vilka känslor och faktorersom påverkar människan och undersöker om emotionell design av deras vardagligasystemstöd kan bidra till att främja den fortsatta digitaliseringen inom branschen. Först genomförs en teoretisk undersökning för att se vad tidigare forskning ochanvändarundersökningar säger samt analys av sekundärdata. Resultaten frånanvändarundersökningarna och sekundärdatan analyseras utifrån ett fritt tankesätt ochdetta summeras sedan genom faktorer som påverkar och känslor som uppstår hosmänniskor som arbetar inom branschen, i samband med digitaliseringen som sker.Dessa utvärderas sedan i den empiriska delen av studien där kvalitativa intervjuergenomförs. Inför intervjuerna genomfördes en workshop tillsammans med företagetsom vi samarbetade med, där syftet var att brainstorma och ta fram lösningar somsedan ligger till grund för de designförslag som under intervjuerna används för attexemplifiera emotionell design. Under intervjuerna utvärderades design-förslagenutifrån om en känslomässig reaktion kunde skapas. Intervjuerna avslutas med attverifiera om emotionell design kan ha en positiv inverkan på de känslor och faktorersom uppstår vid digitaliseringen, samt om emotionell design kan främja denkommande digitaliseringen. / Digitalization is a change that permeates today's society and is not just an IT issue buta development issue for the whole society. New technology provides opportunities butat the same time creates challenges. The accounting and auditing industry is one ofthe industries that is being digitized and the change affects the services that they offer,it affects the role of the accountants and auditors, but especially the effect on theindividual. Technology is being used to an increasing extent, tasks are automated, andskills are supplemented or replaced by technology, which has an emotional impact onthe human being. This study examines the emotional impact that the digitalization hason the accounting industry, the emotions and factors that affect the individuals andexamines if applying emotional design when developing their everyday used systemcan contribute to promoting the continued digitalization in the industry. First a theoretical study is done to examine what previous research and user surveyssay and an analysis of secondary data. The results from previous research are analyzedwith an open mind and the results are summarized in factors that affect and emotionsthat arise in individuals in the industry in connection with the digitalization that takesplace. The data is then evaluated in the empirical part of the study where qualitativeinterviews are conducted. Prior to the interviews, a workshop was conducted togetherwith the company we collaborated with, where the purpose was to brainstorm anddevelop solutions that form the basis for the design proposals and was used during theinterviews to exemplify emotional design. During the interviews, the design proposalswere evaluated based on whether an emotional reaction occurred. The end of theinterviews focused on verifying whether emotional design can have a positive impacton the individual's feelings and factors that arise during digitization, and whetheremotional design can promote future digitization.

Bakgrund och Problemdiskussion: Eftersom att medvetenheten hos intressenter har ökat, har det konstaterats att den klassiska finansiella informationen är otillräcklig. Av samma skäl har fler och fler riktlinjer, ramar för förberedelse samt publicering av icke finansiell information tillkommit de senaste åren. Den icke finansiella informationen är tillgänglig för att öka företagens ansvar och öppenhet mot sina intressenter. Syfte och frågeställning: Syftet med studien har varit att undersöka hur hållbarhetsrapporter i nio företag i Sverige skiljer sig åt i utformning och innehåll. Vidare avsåg vi att identifiera orsaker till skillnader och likheter utifrån standardiserade ramverk, intressentteori samt lagkrav. De hållbarhetsrapporter som har studerats har publicerats av företag som är verksamma inom byggbranschen, finansbranschen samt revisionsbranschen. Teoretisk referensram: Analysen av denna studie bygger på den teoretiska referensram som omfattats av hållbarhetens utformning och fullständighet, lagkrav gällande hållbarhets-redovisning, Triple Bottom Line, Global Reporting Initiative samt intressentteorin. Metod: För att svara på studiens frågeställningar valde vi att analysera nio hållbarhetsrapporter med hjälp av en kvalitativ innehållsanalys. Den kvalitativa innehållsanalysen användes eftersom vi hade avsikten att på ett djupare plan undersöka skillnader och likheter i rapporternas utformning och innehåll. Vidare ville vi få en djupare kunskap kring orsakerna till rapporternas likheter och skillnader. Empiri och slutsats: Studiens resultat visade att det exiterar både likheter och skillnader i hållbarhetsrapporterna i förhållande till miljömässiga, sociala samt ekonomiska aspekter. Skillnaderna och likheterna förklaras med hjälp av intressentteorin, Global Reporting Initiatives, lagkravet och branschtillhörigheten. Företagen har en stor valfrihet gällande utformning av hållbarhetsrapporten, hållbarhetsrapportens innehåll samt val av ramverk, detta leder till stor variation av hållbarhetsrapportens innehåll vilket resulterar i att jämförbarheten blir komplex. / Background and problem discussion: It has been shown that the classical financial information is insufficient due to the increased awareness amongst stakeholders. For the same reason, in recent years, more and more frameworks and guidelines has been placed for the preparation of non-financial information to increase corporate responsibility and openness towards stakeholders. Purpose and question: The purpose of this study was to analyze sustainability reports of nine different companies in Sweden and how the reports differ in structure and content. Furthermore, we intended to identify the differences and similarities by comparing them based on standardized frameworks, stakeholder theory and legal requirements. The companies that has been reviewed are active within the construction industry, finance industry and the auditing industry. Theoretical reference frame: The analysis of the study is based on the theoretical reference framework that covers the structure and completeness, sustainability report`s legal requirements, Triple Bottom Line, voluntary frameworks and guidelines as well as stakeholder theory. Method: In order to answer the research questions, we have chosen to analyze nine sustainability reports using a qualitative content-analysis. The reason why this study is done with a qualitative content-analysis is to identify the underlying causes for the differences and similarities between the sustainability reports. Empirical and conclusion: The research concluded that there are both differences and similarities between the different sustainability reports in relation to the environment, social and economical aspects. The differences are explained through the stakeholder theory and their industrial affiliations. The similarities exist due to the fact that GRI has been a commonly used framework amongst the companies studied.