Christoph beis (2 Ergebnisse)

Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Bachelor Thesis from the year 2017 in the subject Economics - Finance, grade: 1,0, University of Mannheim, language: English, abstract: Non-Generally Accepted Accounting Principles (non-GAAP) measures are figures that are not legally defined as opposed to GAAP measures which are specified by the laws of every country in order to ensure a true and fair view. The European non-GAAP disclosures will be examined with respect to transparency and consistency across companies, countries and time horizons. The thesis will point out the ambiguous character of non-GAAP reporting, being both informative and opportunistic. The carried out sample studies of European firms previous findings that non-GAAP reporting is a common procedure in Europe and that usage varies across European countries and industries. Moreover, it extends existing literature by showing that measures even vary within the same industry and over time and that individual factors, such as the variable pay determination of executives, might be explanatory factors for the usage of non-GAAP figures.…

Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Master's Thesis from the year 2019 in the subject Business economics - Business Management, Corporate Governance, grade: 5,0, Stockholm School of Economics, language: English, abstract: Data Science has been one of the most used buzzwords on corporate agendas in recent years and with it, a new professional, the data scientist, has entered the organizational stage. Surprisingly, Management Accounting literature has not investigated the role of data scientists and their interactions with management accountants so far. Via a qualitative case study, we strive to establish a more nuanced and clearer understanding of the concrete tasks carried out by these organizational players and shed light on the interactions with management accountants. In this paper, chapter 2 presents MA frameworks that combine both the IIS and the MA domains. We further give an overview of tasks that have been historically attributed to management accountants. Subsequently, these tasks are contrasted to those ascribed to the new professional actor, i.e. the data scientist. In this context, we present the research questions of this paper, that aim at closing significant research gaps in this area. Afterwards, method theories are introduced that enable the creation of a theoretical framework. Within chapter 3, the research method and case background are presented, so that the research questions can be analyzed in chapter 4 and, afterwards, discussed in chapter 5. Moreover, in this section a general outlook for the MA domain is given. Finally, the limitations of this study are stated and suggestions for further research are presented in chapter 6.…