Purpose The purpose of this study is to explore how AI could influence the controller function inmanufacturing industries. This study will investigate whether AI could influence the daily tasksor routines of a controller, as well as whether AI helps controllers with financial- andsustainability reports. The study further aims to investigate aspects such as changes inmanagement accounting, and if AI would be supporting the controllers as a tool or if it controlsthe work. One important key takeaway is that the study highlights the controllers as a functionand not as an individual. This means that the thesis will focus on the controller profession as afunction and not on the level of the individual. Theoretical perspective The selected theories are collected from previous research and literature regarding AI as wellas the controller profession that is relevant for this study. From the collected data and previousresearch, the authors discovered a research gap and thereafter developed a research question. Methodology In this study, the authors chose an exploratory inductive qualitative research method. The authors will conduct interviews with Swedish controllers from different companies who have varying knowledge regarding AI and AI within their role. Interviews will be conducted with alight semi-structure to allow flexibility for participants to bring forth new perspectives. Collected data will be analysed with a thematic analysis method since it allows for flexibility and makes analysing large amount of data manageable. From the analysis, the authors will beable to gather relevant information that will be helpful to answer the research question and fulfilthe purposes. The empirical finding was gathered through interviews with 11 controllers and 2data analysts from different types of manufacturing firms in Sweden. These interviews wereexamined and connected with literature when answering the research question which thereforefulfilled the purposes of the thesis. Empirical findings The most important empirical finding from this thesis is that all types of controllers are familiarwith AI and uses it to some extent, however, how advanced the integration is does varyimmensely. Most controllers see a bright future for AI within the function since it can be utilisedto mitigate risk by replace human errors with AI precision. A few new aspects were uncoveredsuch as the hardships that the sustainability controller faces and the possible implications ofpolitics and cybersecurity. New knowledge created was the importance of both organisationaland data structure, as well as education for employees to connect the economic aspects to thedata science. Conclusions The controller function has already seen a lot of changes in references in how the function usedto be just one-two year ago, and all participants underlined that this will continue to change andevolve, which was a predicted key finding. Another finding was that AI could be seen as acontrol tool while BI is more towards a support tool. The sustainability controller is a newprofession and will develop during the upcoming years when new EU legislation presents. Fourmajor findings were the importance of the future of EU legislation, the hidden costs ofimplementation, such as the cost of tools and time for education, the implication oforganisational structure, and the essential bridge between economics and data scientists.

There are problems connected to the non-financial reports (NFRs) prepared by companies. The purpose of this study is to compare over a ten year period, the NFRs of Large Cap companies on the Swedish Stock Market, from a “Climate Action” and emissions perspective, to determine if the direct comparability of NFRs has increased within companies, if the direct comparability of NFRs between companies has increased and if regulations launched during the past decade have increased the direct comparability of NFRs. The non-financial reports (NFRs) of twenty four different Large Cap companies on the Swedish Stock Market were studied from 2010 to 2019 using a semi-inductive approach. A Research model and an Analysis model, the latter containing four components, frameworks, indicators, units of measurement and physical quantities, was developed in this study and its components used for analytical purposes. The results of the study show that only four enterprises’ NFRs, out of a total of twenty-four, could be compared internally for climate change issues over the entire decade. Furthermore, none of the companies’ NFRs could be directly compared between companies within this timeframe. The study has shown that direct comparability of NFRs, both within and between companies over time, requires that a unit of measurement and a physical quantity are used consistently by the companies. This study indicates that neither direct internal comparability of NFRs nor direct comparability between companies’ NFRs, have increased within and between companies over a decade. Despite the introduction of regulations there has not been a uniformity of procedures of the companies’ combined use of units of measurement and physical quantities which allows for individual interpretation of their contents. A suggested future research project is to lay the foundation for a combined financial and non-financial report where issues of risk and responsibility are tackled.

Background/Discussion: Among investors, annual reports are used as a decision-making document to value a company. Many companies therefore use voluntary disclosure as a complement to statutory information in annual reports. Previous studies have examined what the underlying factors for voluntary disclosure are. These have among other things, resulted in factors such as size, country of origin and owner concentration, which has a significant impact on the amount of voluntary disclosure. Therefore, it is interesting to examine if there is a significant difference between the amount of voluntary disclosure in companies with controlled ownership versus management ownership. The selection is based on companies listed on the Swedish stock market Nasdaq Strockholm, Large Cap and Small Cap. Purpose: This comparative study is aiming to investigate differences in the amount of voluntary disclosure between companies with controlled ownership and management ownership. The purpose is to create a deeper understanding and increase awareness of the ownership structure's impact on voluntary information. Method: A quantitative method has been used for the study and empirical data has been collected through observations of annual reports. The collected data has then been assessed according to a valuation index designed for the study. The index has been adapted to both swedish and international regulations. The study has then used scatterplots and a t-test to measure whether or not there is a significant difference in the amount of voluntary disclosure between the two owner concentrations. Result: Based on the study's sample, there is no significant difference in the amount of voluntary disclosure between control-owned and management-controlled companies. Control-owned companies tend to report more information about accidents than managementcontrolled companies. The management-controlled companies in the study tend to report more information on marketing than control-owned companies

隨著非營利組織之數量及規模日益擴大，以及任務之多元化，要求非營利組織提升其責任及透明度之呼聲亦日益增加，但台灣非營利組織仍缺乏完善之資訊編製準則，導致非營利組織間揭露之資訊難以相互比較，且外部人也不易窺視該組織真實狀況，故本研究以台灣公益團體自律聯盟內之成員為對象，透過文獻分析及比較分析之方法，探討台灣非營利組織網頁資訊揭露之狀況。同時藉由研究問題瞭解台灣公益團體自律聯盟成員如何揭露財務報告與業務報告之資訊，再與世界各國非營利組織之資訊揭露規範及目前世界第一的慈善基金會-比爾蓋茲與梅琳達基金會網站揭露之資訊相互比較，得出研究結論與建議，進而提供台灣公益團體自律聯盟資訊揭露之建議，並進一步期許其成為台灣整體非營利組織網頁資訊揭露規範之領導者。 / When non-profit organizations play a much more important role in the 21st century, information on Taiwan's non-profit organizations still remain completely private. There is still lack of rules to make these non-profit organizations disclose their information to public. It results in not only the difficulties in comparing information among these organizations but also the perplexity in knowing the information for outsiders. Nowadays, since stakeholders such as government, donators, creditors and generals, demand much more reliable and transparent information, the establishment of the well accounting standards for nonprofits is essential for the reliability and comparability of nonprofits' external reports. Therefore, it is urgent to promote the accountability and transparency of these nonprofits' information. This study, which is undertaken by means of literature analysis and comparative analysis, aims to provide advices for the information disclosure of the Taiwan NPO Self-Regulation Alliance. This paper uses the members of the Taiwan NPO Self-Regulation Alliance as samples, to observe the information disclosure level on the internet, including financial reports and annual reports information. Furthermore, we offer advice to the Taiwan NPO Self-Regulation Alliance by using, comparing and analyzing different countries' financial reports format and Bill & Melinda Gates Foundation's website as benchmarks of information disclosure.

Corporate Financial Planning--A System Dynamic Approach.

Made available in DSpace on 2016-03-15T19:32:30Z (GMT). No. of bitstreams: 1 Wagner Tadeu de Souza Carvilhe.pdf: 1507301 bytes, checksum: 92f717e866a1585af6990a67ed549f33 (MD5) Previous issue date: 2011-02-16 / Fundo Mackenzie de Pesquisa / This dissertation aims to conduct a qualitative research through a content analysis that intends to verify the winning companies of Transparency Award, sponsored by FIPECAFI - Institute of Accounting, Actuarial FEA / USP and ANEFAC - National Association of Financial Executives Administration and Accounting, innovative practices was adopted in their financial statements in a period of 10 years, from 1999 to 2008 with the publication date in financial year 2000 to year 2009. The written work reviews the literature on the topic and issues. Based on the review it was possible to develop a adequate research model. The research methodology used was content analysis, which has shown that innovative practices to publicly traded companies and Transparency Award winners, since that these companies are using in yours publications financial statements. The development work was made through the analysis of financial statements in which the company won the Award Transparency, compared with the immediately preceding year, in search of innovative practices that add important information to shareholders. As a result highlighted the administrative innovation adopted in the financial statements the companies winning the award transparencies. / Com esta dissertação realizou-se uma pesquisa qualitativa por meio de uma análise de conteúdo que pretendeu verificar se as empresas vencedoras do Prêmio Transparência, promovido pela FIPECAFI Fundação Instituto de Pesquisas Contábeis, Atuariais da FEA/USP e ANEFAC Associação Nacional dos Executivos de Finanças, Administração e Contabilidade, adotaram práticas inovadoras em sua demonstrações contábeis no período de 10 anos, do exercício de 1999 ao de 2008, com data de publicação das demonstrações do ano 2000 ao ano 2009. O trabalho realiza uma revisão bibliográfica sobre o tema e questões associadas. Com base na revisão foi possível elaborar um adequado modelo de pesquisa. A metodologia utilizada foi uma pesquisa documental com uma análise de conteúdo, que permitiu verificar quais práticas inovadoras as empresas de capital aberto e vencedoras do Prêmio Transparência passaram a utilizar nas publicações de suas demonstrações contábeis. O desenvolvimento do trabalho foi conduzido com base nas análises das demonstrações contábeis do exercício em que a empresa foi vencedora do Prêmio Transparência, comparado com o exercício imediatamente anterior, na busca de práticas inovadoras que agregassem informações importantes aos acionistas. Como resultado destacou-se a inovação administrativa adotada nas demonstrações contábeis das empresas vencedoras do Prêmio Transparência FIPECAFI/ANEFAC.

Our objective of this thesis is to expand the microdata database of publicly available corporate information of the university by web scraping mechanism. The tool for this thesis is a web scraper that can access and concentrate information from websites utilizing a web application as an interface for client connection. In our comprehensive work we have demonstrated that the GRI text files approximately consist of 7227 companies; from the total number of companies the data is filtered with “listed” companies. Among the filtered 2252 companies some do not have income statements data. Hence, we have finally collected data of 2112 companies with 36 different sectors and 13 different countries in this thesis. The publicly available information of income statements between 2016 to 2020 have been collected by GRI of microdata department. Collecting such data from any proprietary database by web scraping may cost more than $ 24000 a year were collecting the same from the public database may cost almost nil, which we will discuss further in our thesis.In our work we are motivated to collect the financial data from the annual financial statement or financial report of the business concerns which can be used for the purpose to measure and investigate the trading costs and changes of securities, common assets, futures, cryptocurrencies, and so forth. Stock exchange, official statements and different business-related news are additionally sources of financial data that individuals will scrape. We are helping those petty investors and students who require financial statements from numerous companies for several years to verify the condition of the economy and finance concerning whether to capitalise or not, which is not possible in a conventional way; hence they use the web scraping mechanism to extract financial statements from diverse websites and make the investment decisions on further research and analysis.Here in this thesis work, we have indicated the outcome of the web scraping is to keep the extracted data in a database. The gathered data of the resulted database can be implemented for the required goal of further research, education, and other purposes with the further use of the web scraping technique.

The work is about development of spain retailing chain in the field of textile and clothing. The goal of work is finding development the company during timeframe and comparing position of company with competitions.

Rex - den nya redovisningsstandarden. Ett examensarbete för kandidatexamen i företagsekonomi.Uppsatsens syfte är att analysera auktoriserade redovisningskonsulters syn på den nya redovisningsstandarden Rex och särskilt om den kan bidra till att utveckla yrket mot en redovisningsprofession.Data har insamlats genom litteraturstudie samt genom en enkätundersökning. Respondenterna till enkäterna är auktoriserade redovisningskonsulter hos Srf konsulterna. Enkäterna skickades ut till 300 auktoriserade redovisningskonsulter varav vi erhöll 45 stycken svar. Data från enkäterna har slutligen bearbetats genom z-tester och hypotesprövningar. Genom z-tester och hypotesprövningar kom vi fram till att en signifikant andel av respondenterna anser att Rex utvecklar yrket mot en redovisningsprofession. Våra resultat tyder på att Rex bidrar till att auktoriserade redovisningskonsulter utvecklas till en redovisningsprofession.Vår uppsats har bidragit med kunskap om huruvida auktoriserade redovisningskonsulter kan anses vara en profession. Brundin Franksson och Eisersiö (2011) kom i sin kandidatuppsats fram till att Reko var ett steg som utvecklade yrkesrollen till att bli en profession. Utgångspunkten var då den tidigare redovisningsstandarden Reko. En ny redovisningsstandard har dock lanserats och den här studien har därför baserats på den nya redovisningsstandarden Rex. Med vår studie har vi kommit fram till samma slutsats som Brundin Franksson och Eisersiö. Skillnaderna har dock, förutom att vi har undersökt olika standards, varit att respondenterna i studierna har skilt sig åt. Brundin Franksson och Eisersiö undersökte både revisorer, redovisningskonsulter och auktoriserade redovisningskonsulter hos FAR medan vi endast har undersökt auktoriserade redovisningskonsulter hos Srf konsulterna. Uppsatsen har bidragit med kunskap om yrket kan komma att utvecklas till följd av den nya kontexten. Uppsatsen har även bidragit med att fylla kunskapsluckor om Rex, då vi tidigare ej funnit forskning som hunnit behandla den nya standarden. / Rex - the new accounting standard. Final assignment for bachelor’s degree in business administration.The purpose of the essay is to analyze the views of authorized accounting consultants on the new accounting standard Rex and if it can contribute to develop the profession towards an accounting profession.Data was collected through literature study and through a survey. Respondents to the questionnaires are authorized accounting consultants at the Srf consultants. The surveys were sent to 300 authorized accounting consultants, of which we received 45 responses. Data from the surveys has finally been processed by z-tests and hypothesis tests. We found through z-tests and hypothesis tests, that a significant part of the respondents believes that Rex develops the profession towards an accounting profession. Our results indicate that Rex contributes to the development of authorized accounting consultants into an accounting profession.Our essay contributes with knowledge of whether authorized accounting consultants can be considered a profession. Brundin Franksson and Eisersiö (2011) concluded that Reko was one step towards developing the occupational role to become a profession. The starting point was based on the previous accounting standard Reko. This study has been based on the accounting standard Rex. We came to the same conclusion as Brundin Franksson and Eisersiö. However, apart from the fact that we have examined different standards, the differences have been that we have had different respondents. The essay has contributed with knowledge that the profession may develop as a result of the new context. The essay has also contributed to filling knowledge closures about Rex, as we have previously found no research that has already dealt with the new standard. The contribution can be guaranteed even if the results are not representative of the entire population.