<p><strong>Abstract</strong></p><p><strong>Title:                           </strong>What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.</p><p><strong>Course:                              </strong>Master’s thesis in Business economics, 15 ECTS.</p><p><strong>Date:                                                        </strong>2009-06-01</p><p><strong>Authors:                            </strong>Daoud Ghorbandi and George Tekmen</p><p><strong>Supervisor:                        </strong>Paula Liukkonen</p><p><strong>Language:                         </strong>Swedish</p><p><strong>Purpose:</strong>        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.</p><p><strong>Method:                     </strong>The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay’s secondary data.</p><p><strong>Theory:                      </strong>It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.</p><p><strong>Empirical base:          </strong>Interview Responses forming the essay’s primary data is presented in its entirety in this chapter.</p><p><strong>Conclusions:</strong>              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF. The authors note that there are no significant communication problems between information providers and decision makers within Swedbank in particular between the investigated departments. The information that the decision makers are provided with is considered as sufficient to base rational decisions on, although there is a desire for improved information. The authors have concluded that both agents and principals within the investigated departments in Swedbank behave professionally and responsibly. Information security and quality of the information is taken very seriously in Swedbank and there are established procedures and good structure and culture within Swedbank guaranteeing secure information with high quality. The authors also believe that the code of conduct is more regulated by the law, sanctioning punishments, than the American or British counterpart, which reduces the risk of adventure thinking of corporate managers and majority shareholders, not least in terms of Swedbank.</p><p><strong>Key words:  </strong>Internal Accounting, information quality, information exchange.</p>

Abstract Title:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank. Course:                              Master’s thesis in Business economics, 15 ECTS. Date:                                                        2009-06-01 Authors:                            Daoud Ghorbandi and George Tekmen Supervisor:                        Paula Liukkonen Language:                         Swedish Purpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies. Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay’s secondary data. Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper. Empirical base:          Interview Responses forming the essay’s primary data is presented in its entirety in this chapter. Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF. The authors note that there are no significant communication problems between information providers and decision makers within Swedbank in particular between the investigated departments. The information that the decision makers are provided with is considered as sufficient to base rational decisions on, although there is a desire for improved information. The authors have concluded that both agents and principals within the investigated departments in Swedbank behave professionally and responsibly. Information security and quality of the information is taken very seriously in Swedbank and there are established procedures and good structure and culture within Swedbank guaranteeing secure information with high quality. The authors also believe that the code of conduct is more regulated by the law, sanctioning punishments, than the American or British counterpart, which reduces the risk of adventure thinking of corporate managers and majority shareholders, not least in terms of Swedbank. Key words:  Internal Accounting, information quality, information exchange.

Denna uppsats utreder problemet bakom finansiellt bedrägeri. Då bedrägeri är ett vanligt förekommande ekonomibrott är det ett problem alla företag kan utsättas för. Syftet med uppsatsen är att försöka få en djupare förståelse för den interna kontrollen och vilken roll den spelar inom företag. Det exakta forskningsproblemet är: Vad har den interna kontrollen för betydelse för en organisation? För att studera problemet började vi med att undersöka den mänskliga faktorn bakom bedrägeri med hjälp av COSO-modellens fem huvudkomponenter: kontrollmiljö, riskbedömning, kontrollaktiviteter samt information och kommunikation har vi utfört ett fallstudie på ett svenskt företag. Den teorin vi valde att använda oss av var i linje med COSO-modellen, vilket är ett ramverk som hjälper företag att organisera sina interna kontroller, och det var också detta vi använde som analysmodell för det insamlade materialet. Det utvalda företaget använde sig för stunden av ramverket för deras interna kontroller. Den empiriska delen har bestått av kvalitativa intervjuer som har genomförts med hjälp av sex olika individer anställda på olika nivåer inom den utvalda organisationen, för att på så vis få en bättre bild av och förståelse för hela organisationen. Respondenternas bakgrund och befattning varierade mellan varandra, av denna anledning passade det bra med en semi-strukturerad intervjuguide för att undvika att viktiga eller intressanta ämnen skulle förbises. Genom denna uppsats har vi undersökt en organisations interna kontroller och hur den uppfattas genom hela organisationen. Analysen stämde överens med teorierna som påstod att en organisation behöver ett väl strukturerat internt kontrollsystem med en kontinuerlig riskanalysering, för att undvika bedrägerier och liknande skandaler. Samt att med de rätta kontrollerna och med en mer enad arbetsprocess lämnar det mindre utrymme för anställda och andra involverade att utnyttja systemet och därmed ökar säkerheten och minskar risken inom organisationen. / The purpose of this thesis is to get a deeper understanding of the role that internal control plays within the company, also what internal control means to the organizations. We examined a swedish company using the COSO-modell ’s five components, namely control environment, control activities, risk assessment, information and communication and monitoring. The chosen company was currently using the COSO-modell for their internal control. Therefore, the questionnaires were designed in line with these components The study showed that to avoid fraud and scandals an organization need a well structured internal control system with a constant risk analysing. With the right control mechanism and a more united working process it leaves less room for employees and other individuals involved to manipulate the system, consequently increasing the security and decreasing the risk within the organization.

This paper can be used as a basic material comparing current conditionsat internal accounting and external accounting, it defines different kinds of external accounting for various companies and it searches for possibilities of application for a particular company. The aim is to find out suitability of external accounting for observed subject.

This master thesis is dedicated to the analysis of the internal accounting regulations in the selected company. The main aim of the work is to evaluate the current system of regulation and to propose options for improving the established system. This topic is significant because according to many auditors, the absence of internal accounting regulation is one of the most frequently encountered errors in auditing the financial statements. Necessary data were obtained by interviewing of employees, observation of accounting process and analysis of internal documents. In the thesis were create 14 internal accounting regulations. The work also includes recommendations for company regards to internal accounting regulations. The main benefit of the thesis is provability improvement of accounting rules and principles for the company. It also should provide easier accounting problem solving process.

Inledning: Svenska kyrkan införde 2011 en ny modell för verksamhetsindelning. Syftet var bland annat att skapa en gemensam intern redovisning där kyrkans grundläggande uppgift delas upp på kostnadsställen. Syfte: Uppsatsen syftar till att undersöka vilken styrning som passar för Svenska kyrkan. Förutsättningarna för att möjliggöra en styrning för ökad måluppfyllelse kommer att studeras. Uppsatsen syftar också till att utvärdera användningen av Svenska kyrkans nya verksamhetsindelning och motivera hur organisationens ledning och styrning kan förbättras. Metod: Studien genomfördes som en explorativ utvärderingsstudie och undersöker om den nya verksamhetsindelningen förändrat styrningen. En enkätundersökning skickades ut till alla kyrkoherdar och ordförande i kyrkoråd. Svarsalternativen var en attitydskala mellan 1-5 som analyserades med hjälp av medianer. Resultat: Svenska kyrkan är en organisation som styrs av traditioner och värderingar, men ändå har infört ett traditonellt ekonomistyrsystem. Organisationen har förutsättningar för att styras med hjälp av normer och värderingar så länge avstånden mellan ledning och verksamhet är små. I takt med att organisationen växer och blir mer komplex krävs en annan typ av styrning. Den mest effektiva styrningen för Svenska kyrkan skulle vara en målstyrning där ledningen sätter upp mål med tillhörande mått. Sedan har den anställde möjlighet att själv avgöra på vilket sätt målen ska uppnås. / Introduction: The Swedish church have introduced a new accounting model. The aim was to create a common internal accounting where the Church's fundamental mission is divided into cost centers. Purpose: The paper aims to examine the most effective management for the Swedish Church. The paper also aims to evaluate the use of the Swedish church's new accounting system and motivate how the organization's leadership and management can be improved. Method: The study was an exploratory evaluation study to examine how the new method changed the management. A questionnaire where sent to all vicars and chairmen of the church council. The answers within an attitude scale between 1-5 was analyzed by using medians. Results: The Swedish church is an organization managed by traditions and values but yet has introduced a traditional management control systems. The organization has potential to be controlled using values as long the organization is small. As the organization grows, a different type of control is needed. The most effective control for the Swedish Church would be a target management where the management sets goals and related measurements. Then, the employees has the opportunity to decide how the objectives will be achieved.

The diploma thesis under the title "Controlling as a method of control of an organization" is concentrated on controlling in a particular organization. The objective of this thesis is presentment of controlling as a method of control of an organization, whom an objective is reach of an planned society`s values. The theoretical part of the thesis presents the sence and tasks of controlling. The author presents calculations, planning, budgetes, business controlles because controlling is based on these systems. The practical part brings an analyse of controlling in a particular organization. In the conclusion, the particular organization controlling arrangement is assessed, and appropriate changes for the organization are suggested.

The theme of the thesis is „Cost Management in the Construction Company Using Management Accounting.“ Its aim is to define management accounting and to point out its options, as part of cost management. The thesis is divided into theoretical and practical part. The theoretical part of the thesis deals with the characteristics of the construction company, the cost management and the description of the individual managerial accounting subsystems. The practical part deals with the description of the current state of the cost management model and its individual components in a selected construction company. At the end of the thesis, there are presented suggestions for application of the improved cost management model within the management accounting, for more efficient cost management.

The diploma thesis proposes measures based on comparison of the processed analyzes of the current state to improve the status of the internal accounting guidelines for the management of fixed assets of the municipalities Pavlov and Heřmanice. The proposed new internal accounting directives are carried out with respect to the law and in the light to improve the conditions of the accounting records.

The theme of the thesis is "the use of management accounting for the needs of the management." Its aim is to define the use of information obtained from the management accounting for the needs of the management of the company. The work is divided into theoretical and practical part. The theoretical part describes the various types of accounting subsystems and components in greater detail individual deals with management accounting. Furthermore, the work dedicated to the financial analysis as a tool for getting information on the financial situation of the selected building enterprise and in the last part of the thesis are listed for each part of the managerial accounting, by which the company could better control the management of the undertaking.