<p></p><p><strong>Title: </strong>What´s the problem? - A study of revenue recognition in IT-consultant     companies</p><p><strong>Problem: </strong>How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?</p><p><strong>Purpose: </strong>The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result.</p><p><strong> </strong></p><p><strong>Method: </strong>The survey took place in Vasteras<strong> </strong>and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies’ ways to recognize revenue was made through their annual reports.   <strong></strong></p><p><strong>Conclusion: </strong>One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange. The other companies uses BFNAR 2003:3, none of the studied objects administer RR 11. The most obvious difficulty that have been discovered is the situation where a service covers more than one accounting periods. The question then is; when should revenue be recognized?</p><p>Our advice to newly established companies is; choose the framework most suitable for the business, recognize revenues in the period they occur, design an efficient model, recruit “the right person for the right job”.</p><p> </p> / <p><p><strong>Titel:</strong> Vad är problemet? – En studie kring intäktsredovisning i IT-konsultföretag</p><p><strong>Problem: </strong>Hur redovisar de valda IT-konsultföretagen sina intäkter? Vilka svårigheter upplever de valda IT-konsultföretagen i samband med intäktsredovisningen?</p><p> </p><p><strong>Syfte:</strong> Syftet med denna empiriska studie är att undersöka hur företag i IT-konsultbranschen redovisar uppkomna intäkter, samt att utreda om företagen upplever några svårigheter i samband med intäktsredovisningen. Målet med studien är att med det utvunna resultatet ge användbara tips och råd angående intäktsredovisning till företag inom IT-konsultbranschen.</p><p> </p><p><strong>Metod: </strong>Undersökningen genomfördes i Västerås och inleddes med en förberedande intervju med en auktoriserad revisor, väl insatt i ämnet intäktsredovisning. Därefter valdes sju företag från IT-konsultbranschen ut, varav två av dem fick delta i semistrukturerade intervjuer. Granskning av de andra fem företagens intäktsredovisningar gjordes med hjälp av årsredovisningar.    <strong></strong></p><p><strong>Slutsats: </strong>Under genomförd undersökning har det framkommit att ett företag redovisar sina intäkter enligt IAS 18 till följd av att det är börsnoterat och samtliga av de övriga bolagen utnyttjar BFNAR 2003:3. Inget av bolagen använder sig alltså av RR 11. Den mest påtagliga svårigheten som framkommit uppstår då en tjänst stäcker sig över flera redovisningsperioder; när ska då intäkt redovisas?</p><p>Våra tips och råd till nystartade IT-konsultföretag blir därmed att välja det ramverk bäst lämpat för verksamheten, vinstavräkna successivt vid behov, konstruera en effektiv kalkylmodell, rekrytera ”rätt person till rätt plats”.</p></p>

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companies Problem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition? Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result.   Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies’ ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange. The other companies uses BFNAR 2003:3, none of the studied objects administer RR 11. The most obvious difficulty that have been discovered is the situation where a service covers more than one accounting periods. The question then is; when should revenue be recognized? Our advice to newly established companies is; choose the framework most suitable for the business, recognize revenues in the period they occur, design an efficient model, recruit “the right person for the right job”. / Titel: Vad är problemet? – En studie kring intäktsredovisning i IT-konsultföretag Problem: Hur redovisar de valda IT-konsultföretagen sina intäkter? Vilka svårigheter upplever de valda IT-konsultföretagen i samband med intäktsredovisningen?   Syfte: Syftet med denna empiriska studie är att undersöka hur företag i IT-konsultbranschen redovisar uppkomna intäkter, samt att utreda om företagen upplever några svårigheter i samband med intäktsredovisningen. Målet med studien är att med det utvunna resultatet ge användbara tips och råd angående intäktsredovisning till företag inom IT-konsultbranschen.   Metod: Undersökningen genomfördes i Västerås och inleddes med en förberedande intervju med en auktoriserad revisor, väl insatt i ämnet intäktsredovisning. Därefter valdes sju företag från IT-konsultbranschen ut, varav två av dem fick delta i semistrukturerade intervjuer. Granskning av de andra fem företagens intäktsredovisningar gjordes med hjälp av årsredovisningar.     Slutsats: Under genomförd undersökning har det framkommit att ett företag redovisar sina intäkter enligt IAS 18 till följd av att det är börsnoterat och samtliga av de övriga bolagen utnyttjar BFNAR 2003:3. Inget av bolagen använder sig alltså av RR 11. Den mest påtagliga svårigheten som framkommit uppstår då en tjänst stäcker sig över flera redovisningsperioder; när ska då intäkt redovisas? Våra tips och råd till nystartade IT-konsultföretag blir därmed att välja det ramverk bäst lämpat för verksamheten, vinstavräkna successivt vid behov, konstruera en effektiv kalkylmodell, rekrytera ”rätt person till rätt plats”.

Submitted by paulo junior (paulo.jr@fgv.br) on 2010-03-15T20:41:37Z No. of bitstreams: 1 Lucia Pombal.pdf: 412985 bytes, checksum: 638001b779423f1cb0f2913f2db8e64f (MD5) / Approved for entry into archive by paulo junior(paulo.jr@fgv.br) on 2010-03-15T20:41:53Z (GMT) No. of bitstreams: 1 Lucia Pombal.pdf: 412985 bytes, checksum: 638001b779423f1cb0f2913f2db8e64f (MD5) / Made available in DSpace on 2010-03-17T14:01:31Z (GMT). No. of bitstreams: 1 Lucia Pombal.pdf: 412985 bytes, checksum: 638001b779423f1cb0f2913f2db8e64f (MD5) Previous issue date: 2010-01-13 / Recently, the Corporate Social Responsibility issue has been presented to the society as a significativily relevant, polemic and dynamic subject. Although studies show that companies have an approach about this theme which involves a socially responsible actions management with their stakeholders, few companies implement this market tool in their business by unknowing its results. This paper aims to fill in this gap by examining the practices and concepts involved in this issue. The study, thus, seeks to identify the level of the Internal Social Responsibility in an organization, based on the experience of the audit and consultant company, Deloitte Touche Tohmatsu, focused on Corporate Consulting at Rio de Janeiro. Concepts about community organization, company responsibilities and social role, sustainable development and the Corporate Social Responsibility were taken as the theory basis. The paper presents a qualitative approach and the means employed were literature and the work field. The research was done with 41 consultants, of which 37 answered the questionnaire. As a result, the research points to confirm the assumptions raised, which means, the Corporate Social Responsibility can be used as a management model able to focus its business on the sustainable development, stakeholders and society commitment. / Recentemente, a questão da Responsabilidade Social Empresarial tem se apresentado perante a sociedade como um assunto significativamente relevante, polêmico e dinâmico. Embora estudos mostrem que empresas têm abordado este tema através de uma gestão formal das ações socialmente responsáveis junto aos seus públicos envolvidos, deve-se destacar que poucas empresas implementam esta prática em seus negócios por desconhecerem seus resultados. Este trabalho visa contribuir para o preenchimento desta lacuna, analisando práticas e conceitos vinculados a este tema. O estudo busca, então, avaliar o grau de Responsabilidade Social Interna numa organização, partindo da experiência da empresa de auditoria e consultoria Deloitte Touche Tohmatsu, com foco em sua área de Consultoria Empresarial do escritório do Rio de Janeiro. Tomou-se como base teórica, conceitos sobre autogestão e organização comunitária, responsabilidades e papel social da organização, desenvolvimento sustentável e a responsabilidade social da empresa. O trabalho apresenta uma pesquisa de abordagem qualitativa e, com relação aos meios, bibliográfica e de campo. A pesquisa foi aplicada junto a 41 consultores, dos quais 37 responderam ao questionário previamente elaborado. Como resultado, a investigação aponta para confirmação das suposições levantadas, ou seja, a Responsabilidade Social Empresarial pode ser utilizada como uma forma de gestão capaz de focar os seus negócios no desenvolvimento sustentável, no relacionamento transparente com os públicos envolvidos e no compromisso com a sociedade.