A new code for corporate governance was introduced for major companies in Sweden in July 2005. This act is to some degree a follower to the Sarbanes-Oxley Act that was introduced in the U.S.A. after the Enron scandal. The purpose of this thesis is to evaluate the effect on the controller in response to the introduction of this new act. Three controllers in major Swedish companies was interviewed and asked if and how they had been affected by this new act. The introduction of the act seems to have had an effect on the controllers in major Swedish companies, notably in the risk management and internal control areas. In addition, the work of the controller seems to have become more formalised and the role of the controller, at least in the examined companies, seems to have grown in importance.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:oru-956 |
| Date | January 2007 |
| Creators | Karlsvärd, Mikael, Åhman, Kristin |
| Publisher | Örebro universitet, Institutionen för ekonomi, statistik och informatik, Örebro universitet, Institutionen för ekonomi, statistik och informatik |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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