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- W1770777914 abstract "Title: Measurement of PPEs after recognition Factors explaining the preference of the cost model Seminar date: 2012-05-30 Course: BUSN69 Degree Project in Accounting and Auditing (15 ECTS) Authors: Hege Kvemo Dahl and Charlotte Nyman Advisor: Kristina Artsberg Five key words: IAS 16, Cost model, Revaluation model, Positive Accounting Theory and Institutional Theory Purpose: The purpose of this study is to identify and explain why Swedish companies prefer the cost model to the revaluation model when measuring PPEs after recognition. Methodology: This research is mainly based on a deductive approach, and we have applied a quantitative research method comprising of structured interviews by telephone. Theoretical perspectives: The theoretical approach is based on Positive Accounting Theory and Institutional Theory, in order to reveal which one that has the best explanatory power. We have also tried to identify any linkages between these accounting choice theories. Empirical foundation: Empirical data is primarily gathered trough 18 interviews, with representatives from 16 listed and two unlisted companies. Five different industries have been involved, namely energy, industrials, materials, financials and information technology. Conclusions: This research suggests that Institutional Theory has the best explanatory power regarding the preference of the cost model, as it is resulting from the respondents’ desire to present reliable numbers, tradition, professional groups preferring this model and industrial practice within the energy industry. Thus, this theory’s isomorphic mechanisms and the assumption of institutional inertia have all been able to explain this preference to some extent. Positive Accounting Theory, by contrast, has only been able to explain the preference of the cost model because it is easier, more practical and cheaper to apply than the revaluation model, hence it is a rational choice. In addition, this theory can also explain tradition through cost of thinking and social innovation." @default.
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- W1770777914 date "2012-01-01" @default.
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- W1770777914 title "Measurement of PPEs after recognition - Factors explaining the preference of the cost model" @default.
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