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How does a country’s historical development affect a company’s accountancy? - A field study of the Hungarian airline company Malév
Kristianstad University College, School of Health and Society.
Kristianstad University College, School of Health and Society.
2009 (English)Independent thesis Advanced level (degree of Magister)Student thesis
Abstract [en]

When a country is going through bigger social changes, the companies within that country tend to get affected by the changes. Hungary was part of the eastern bloc during the communist era and underwent major social normative changes over time. This study is based on Malév Hungarian Airlines, a company that was established under strict communist control and underwent major changes during its fifty first years.

This dissertation will describe how the accountancy within a company is affected by the historical development of the country it is located in.

The purpose is to provide the reader with basic understanding on what has been influencing Hungary’s accountancy within companies, in context to the historical development of the country.

The study is based on a literature review and tested in an empirical study with a qualitative approach. The literature review is based on two theories, namely the Agency Theory and the Institutional Theory. The theories and the empirical framework are strengthened by scientific articles and books.

The findings indicate that both social normative factors and ownership changes within a company, are two major factors that influence a company’s shaping of their accountancy. Further that a regulated, coercive society tends to have an inhibitory effect on a company’s accountancy.

Place, publisher, year, edition, pages
2009.
National Category
Law
Identifiers
URN: urn:nbn:se:hkr:diva-4799Local ID: oai:eprints.bibl.hkr.se.oai2:2549OAI: oai:DiVA.org:hkr-4799DiVA, id: diva2:231264
Uppsok
Social and Behavioural Science, Law
Available from: 2009-01-01 Created: 2009-01-01 Last updated: 2009-02-06

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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