Image
Photo: Charles Deluvio/Unsplash
Breadcrumb

Financial accounting and corporate relations in the capital market

Research project
Active research
Project owner
Gothenburg Research Institute (GRI)

Short description

This is an independent continuation of the project Financial accounting and corporate relations in the capital market. In conducted interviews, management illustrates the use of financial accounting with different events or cases. These show that management initiates and motivates actions based on values that create patterns of action. They differ between companies and can thus help to explain the phenomenon that two companies in the same industry can have diametrically different profitability. This project aims to: 1. Create an alternative to the numerical presentation in the financial accounting by coding values that business leaders express in already conducted interviews. A proposed coding model is now developed 2. Complete already started articles in the project.