Bakgrund: 1 januari 2014 blev det tvingande för mindre företag att tillämpa det nya K-regelverket i form av antingen K2 eller K3. Av den anledningen är det både aktuellt och intressant att identifiera och studera de kostnader som organisationer kan tänkas ha i samband med införandet av en redovisningsrekommendation. Vidare har det i media förts en debatt huruvida det nya Kregelverket är anpassat för bostadsrättsföreningar, varför det blir särskilt intressant och aktuellt att studera denna typ av organisation. Det saknas, enligt vår genomgång av tidigare forskning, studier som belyser kostnadsaspekten vid införandet av en ny redovisningsrekommendation för svenska organisationer. Med denna studie vill vi fylla den kunskapslucka som finns inom forskningsområdet redovisningsimplementering. Problemformulering: Vilka är kostnaderna för organisationer vid implementering av en redovisningsrekommendation och vad förklarar dessa kostnader? Syfte: Syftet med studien är att identifiera de kostnader som uppstår i samband med att en ny redovisningsrekommendation implementeras i organisationer. Vi vill åskådliggöra vilka de faktorer är som resulterar i de identifierade kostnaderna i samband med implementeringen. Metod: I vår kvantitativa studie har vi haft en deduktiv forskningsansats och använt oss av en teori som handlar om organisationsförändring. Denna teori har vi i ett senare skede applicerat på förändring i form av redovisningsimplementering i organisationer. Utifrån den befintliga teorin och våra egna antaganden har vi utformat hypoteser. Dessa har vi testat empiriskt med hjälp av två enkätundersökningar till bostadsrättsföreningars styrelse och till anställda på förvaltningsföretag. Datamaterialet från de båda enkätundersökningarna har utgjort grunden för vidare analys. Resultat och slutsats: Efter genomförda statistiska tester kan vi konstatera att det har skapats kostnader i samband med att en ny redovisningsrekommendation implementerats i bostadsrättsföreningar och i förvaltningsföretagen som upprättar redovisning åt föreningarna. För förvaltningsföretagens del tenderar antalet övertidstimmar att vara fler vid införandet av en mer avancerad redovisningsrekommendation. För styrelsernas del tenderar kostnad i form av utbildningstimmar och behovet av redovisningstjänster att öka vid införandet av en mer avancerad redovisningsrekommendation. Kostnad i form av arbetsbelastning tenderar att öka för de bostadsrättsföreningar som upprättar sin redovisning själva enligt en avancerad redovisningsrekommendation. Vi har även identifierat en kostnad i form av motstånd hos både bostadsrättsföreningarnas styrelse och hos förvaltningsföretagen till införandet av K-regelverket generellt. Motståndet tenderar även att vara mindre i äldre bostadsrättsföreningar. / Background: On the 1st January 2014 it became mandatory for smaller enterprises and economic associations to apply the Swedish generally accepted accounting principles, either with K2 or K3. For this reason, it is of current interest to examine and identify the costs organizations may face in connection with the implementation of a new accounting standard. There has been a debate in the media regarding whether or not the accounting standard is suitable for economic associations. Therefore, it becomes particularly interesting and urgent to study this unique type of organization. According to our review of earlier research, there are no illuminating studies regarding the cost aspect of implementation of a new GAAP in Swedish organizations. Thus, we aim to fill this gap in the research area of implementation of GAAP. Problem: What are the costs for organizations in the implementation of a GAAP and what explains these costs? Purpose: The purpose is to identify the costs of the implementation of a new GAAP of Swedish firms. We aim to illustrate which driving forces result in the identified costs of implementation. Methods: In our quantitative study, we apply deductive reasoning and have used a theory that deals with organizational change. Subsequently, we have applied an accepted theory in terms of implementary alterations in organizational accounting. Based on this existing theory and our own extrapolations, we have formed hypotheses. We have tested these hypotheses empirically by using two questionnaires sent to board members of economic associations and employees at companies who are managing the accounting for the economic associations, respectively. The data sets from both questionnaires have been the basis for further analysis. Result and conclusions: After completed statistical tests, we can state that there have been additional costs with the implementation of new GAAP in economic associations and at companies who are managing the accounting for the economic associations. In the case of companies who are managing the accounting for the economic associations, the costs of overtime hours tend to be more in connection with the implementation of a more complicated accounting standard. As for the board members, the costs of education hours and need for accounting services tend to increase with implementation a more complicated accounting standard. The cost in terms of an increased workload tends to increase for the board members who are managing the accounting. Additionally, we have identified cost in terms of resistance to implementation of the accounting standard in general for both economic associations and companies who are managing the accounting for these. The cost of resistance tends to be smaller in older economic associations.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-08-25T11:40:23Z No. of bitstreams: 1 Vinicius Ferrasso da Silva_.pdf: 1477120 bytes, checksum: 854f227c9b9fe51f1b2f66607b54e16d (MD5) / Made available in DSpace on 2016-08-25T11:40:24Z (GMT). No. of bitstreams: 1 Vinicius Ferrasso da Silva_.pdf: 1477120 bytes, checksum: 854f227c9b9fe51f1b2f66607b54e16d (MD5) Previous issue date: 2016-03-30 / Nenhuma / O presente trabalho visa apresentar as bases para a construção de uma intepretação íntegra do artigo 212 do CPP, mas não fica adstrito ao referido artigo processual penal. Muito pelo contrário, inicia-se com uma análise histórica da evolução dos sistemas inquisitório (direct examinatio) e acusatório (cross-examination) no Direito estrangeiro, demonstrando a diferença de atuação do magistrado nos modelo anglo-saxão, nos estados europeus e estados latino-americanos, apontando para a mudança paradigmática que fora pretendida após a alteração dada pela Lei 11.690/2008, que inseriu o artigo 212 do CPP e os incisos I e II do artigo 156 do CPP. Em seguida, apresenta-se uma imbricação entre a comédia shakespeariana e a obra de Kantorowicz, demonstrando que a passagem do positivismo-exegético, da proibição de se interpretar, para o positivismo-normativista, produziu o fenômeno da discricionariedade do juiz, o dono da lei, que se movimenta dentro da moldura da norma kelseniana, o que Warat definiu de senso comum teórico dos juristas, demonstra a relação do juiz que inicia a inquirição no interrogatório com a busca da fictícia verdade real. Após a indicação do problema da discricionariedade, demonstram-se as estruturas da compreensão, juntamente com a crítica que Gadamer faz ao processo nefasto de interpretação por etapas. E, de modo a dar seguimento ao processo de compreensão gadameriana, destaca-se a teoria estruturante do direito do jurista alemão Friedrich Müller para que se possa identificar que, quando os juristas realizam a interpretação do artigo 212 do CPP, dada a abertura de produção de provas possibilitada pelos incisos I e II do artigo 156 do CPP, o intérprete olvida-se de realizar uma leitura atenta do artigo 212 do CPP, e por muitas vezes, equivocadamente, supera o conteúdo do texto normativo. Ao final, apresenta-se o caminho alternativo baseado na hermenêutica filosófica, com aportes da teoria do romance em cadeia dworkiniano, que garante compromissos do intérprete com a integridade, e, assim, leva o jurista a retirar-se da cilada kelseniana da mobilidade dentro da moldura da norma contida no positivismo-normativista, conduzindo à obtenção da máxima eficácia da justiça social, e, ao mesmo tempo, respeitando o teor do conteúdo do texto normativo do artigo 212 do CPP na linha da teoria estruturante da norma do jurista alemão Friedrich Müller, e não realizando intepretações por etapa, cindindo compreensão e aplicação, conforme adverte Georg-Hans Gadamer em sua respeitável crítica às três subtilitas, que ao fim e ao cabo, apresenta compromissos com o devido garantismo processual penal. / This paper presents the basis for building a interpretation part of Article 212 of the CPP, but that is not attached to that criminal procedure article. On the contrary, we start with a historical analysis of the evolution of inquisitorial systems (direct examinatio) and accusatory (cross-examination) on foreign law, demonstrating the magistrate's action difference in the Anglo-Saxon model, in European states and Latin American states, pointing to the paradigm shift that was required after the change given by Law 11,690 / 2008, which inserted Article 212 of the CPP and the items I and II of Article 156 of the CPP. Then we present an overlap between the Shakespearean comedy, with the work of Kantorowicz, demonstrating that the passage of positivism-exegetical, the prohibition to interpret, to positivism-normative, produced the phenomenon of the judge's discretion, the owner of the law that moves within the frame of kelseniana standard, which Warat set of theoretical common sense of lawyers, we demonstrate the relationship of the judge who begins questioning the interrogation to the pursuit of fictitious real truth. After the statement of the problem of discretion, we demonstrate the understanding of structures, along with the criticism that Gadamer makes the nefarious process of interpretation in stages. And in order to continue the process of Gadamer's understanding, stand out the structural theory of the German Friedrich Müller Jurist right so that you can identify that when the lawyers perform the interpretation of Article 212 of the CPP, given the evidentiary opening enabled by sections I and II of Article 156 of the CPC, the interpreter forgets you perform a careful reading of Article 212 of the CPP, and often mistakenly exceeds the content of the regulatory text. In the end, then present, the alternate path based on philosophical hermeneutics, with contributions of the theory of the novel in dworkiniano chain, which guarantees interpreter's commitments with integrity, and thus takes the lawyer to withdraw from the kelseniana trap mobility within the Frame rule in positivism-normative, leading to the achievement of maximum effectiveness of social justice, while respecting the content of the regulatory text of the content of Article 212 of the CPP in line with the structural theory of rule of German jurist Friedrich Müller, and not realizing interpretations, by stage, splitting understanding and application, as Hans-Georg Gadamer warns in his respectable critical to the three subtilitas, that after the cable has commitments with proper criminal procedure garantismo.