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Förändringar för börsnoterade företag efter konvertering till IFRS 15
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Changes for listed companies after a transition to IFRS 15 (English)
Abstract [sv]

Syftet med denna studie är att undersöka vilka förändringar börsnoterade företag upplever efter konvertering till IFRS 15. Studiens vetenskapliga metod är kvalitativ forskning där datainsamlingen sker genom intervjuer. Studiens urval består av åtta respondenter från åtta olika börsnoterade företag. De utvalda respondenterna valdes på grund av sina kunskaper om IFRS 15 samt erfarenhet av FRS både före och efter implementeringen av IFRS 15. Vidare består den teoretiska referensramen av fyra organisatoriska förändringar i form av system och rapporteringssystem, interna kontroller, upplysningskrav samt kontraktsutformning. Uppsatsen har även institutionell teori som bas då den förklarar hur institutionella krafter influerar företag till att utföra förändringar. I studiens teori nämndes arbetsuppgifter som en indirekt påverkan på företag. I studien togs därmed med arbetsuppgifter som en femte förändring i den empiriska datainsamlingen. Resultat och slutsatser påvisar att majoriteten av respondenterna upplever förändring och merarbete gällande nya upplysningskrav enligt IFRS 15. Dessutom visar studien att en minoritet av respondenterna infört nya system samt interna kontroller efter konverteringen till IFRS 15. Med anledning av att samtliga företags nuvarande system och policys överensstämmer med IFRS 15, har majoriteten av respondenter upplevt att kontraktsutformning samt arbetsuppgifter förblivit oförändrade i samband med övergången till IFRS 15.

Abstract [en]

The purpose of this study is to investigate what changes listed companies experience after a transition to IFRS 15. The study's scientific method is of qualitative research where the data collection is made through interviews. The study's selection consists of eight respondents from eight different listed companies. The selected respondents were chosen because of their knowledge of IFRS 15 and experience with IFRS both before and after the implementation of IFRS 15. Furthermore, the theoretical reference framework consists of four organizational changes as in systems and reporting systems, internal controls, disclosure requirements and contract design. The study has also chosen institutional theory as the basis because it explains how institutional forces influence companies to make changes. In the theory of the study, work tasks were mentioned as an indirect impact on companies. The study therefore chose to include work tasks as a fifth change in the empirical data collection. Results and conclusions show that the majority of respondent’s experience change and additional work regarding new disclosure requirements according to IFRS 15. In addition, the study shows that a minority of respondents introduced new systems and internal controls after the transition to IFRS 15. Due to that all the companies' current systems and policies are consistent with IFRS 15, the majority of respondents’ have experienced that contract design and work tasks have remained unchanged after the transition to IFRS 15.

Place, publisher, year, edition, pages
2019. , p. 86
Keywords [en]
IFRS 15, organizational change, systems, reporting systems, internal controls, disclosure requirements, contract design, work tasks
Keywords [sv]
IFRS 15, organisationsförändring, system, rapporteringssystem, interna kontroller, upplysningskrav, kontraktsutformning, arbetsuppgifter
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-19988OAI: oai:DiVA.org:hkr-19988DiVA, id: diva2:1353251
Subject / course
Accounting and auditing
Educational program
Degree of Bachelor of Science in Business and Economics
Supervisors
Examiners
Available from: 2019-10-04 Created: 2019-09-21 Last updated: 2019-10-04Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf