Blar i USN Open Archive på forfatter "Stenheim, Tonny"
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IFRS 2 – Aksjebasert avlønning og bruk av verdisettingsmodeller
Schjølberg, Ove Roy; Stenheim, Tonny (Journal article; Peer reviewed, 2011) -
KAM Disclosure in the Auditor’s Report – A Literature Review
Svanstrøm, Tobias; Stenheim, Tonny; Kulset, Ellen Marthinsen (Chapter, 2020)The requirement of including Key Audit Matters (KAM) is the most significant change made to the auditor’s report in many years. The purpose of KAM is to meet the request from the users of accounting information to include ... -
Konsistensen mellom bærekraftsrapporten og den finansielle rapporten
Blixt, Johanna Marie; Pedersen, Sara-Louise (Master thesis, 2023)Denne masteroppgaven handler om konsistensen mellom informasjonen som blir presentert i bærekraftsrapporten og informasjonen i den finansielle rapporten, og har fokus på klimarisiko og driftsmidler. Formålet er å kartlegge ... -
Lean i Norge: I ferd med å gå av moten?
Madsen, Dag Øivind; Storsveen, Maria; Klethagen, Pål; Stenheim, Tonny (Journal article; Peer reviewed, 2017)Siden 2010 har det vært en sterk oppmerksomhet rundt ledelseskonseptet Lean i Norge. Det har blitt etablert regionale Lean-forum over store deler av landet. En rekke konsulentselskaper har tilbudt kurs og opplæring knyttet ... -
Perceived benefits of balanced scorecard implementation: some preliminary evidence
Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2014)Since its introduction more than 20 years ago the Balanced Scorecard (BSC) has garnered the interest of both academics and practitioners. In the ‘official’ practitioner-oriented literature the BSC’s main proponents Kaplan ... -
Perceived problems associated with the implementation of the balanced scorecard: evidence from Scandinavia
Madsen, Dag Øivind; Stenheim, Tonny (Journal article, 2014)The balanced scorecard (BSC) is one of the most widely used and discussed management concepts in the world. Although many BSC success stories have been cited in the practitioner-oriented literature and in the business ... -
Prinsippbaserte versus regelbaserte regnskapsstandarder
Baksaas, Kjell Magne; Stenheim, Tonny (Journal article; Peer reviewed, 2015)Høringsutkastet til ny Norsk Regnskapsstandard aktualiserer spørsmålet om prinsippbasert eller regelbasert regnskapsregulering. Standarden er mer prinsippbasert enn dagens regulering. Prinsippbasert regulering kjennetegnes ... -
Proposal for improved financial statements under IFRS
Baksaas, Kjell Magne; Stenheim, Tonny (Journal article; Peer reviewed, 2019)The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several ... -
Regnskapsmanipulering – definisjon, forutsetninger og incentiver
Stenheim, Tonny; Blakstad, Leiv (Journal article, 2012)Regnskapsmanipulering bør oppta enhver som ønsker å bruke regnskapsinformasjon som grunnlag for sine beslutninger. Den siste tids regnskapsskandale i datterselskapet til Troms Kraft AS, Kraft & Kultur AB, har på nytt ... -
Resultat- eller balanseorienterte regnskaper
Baksaas, Kjell Magne; Stenheim, Tonny (Journal article, 2017) -
Selskapskonsolideringer
Østvold, Knut-Erik (Master thesis, 2022)Selskaper i dag er utsatt for en stadig sterkere konkurranse og ekstern usikkerhet. Dette fører til at flere selskaper søker mot konsolideringer for å kunne overleve. I 2021 økte antallet innmeldte konsolideringer til ... -
Sportslige prestasjoner og økonomisk ytelse: en analyse av norsk eliteseriefotball 2009-2018 Hva er sammenhengen mellom sportslige prestasjoner og økonomisk ytelse?
Ismail, Rezan Abdul Rahman (Master thesis, 2021)Sammendrag Masteroppgaven omhandler den norske eliteseriens 16 fotballklubber, der klubbenes økonomiske situasjon i perioden 2009 til 2018 undersøkes. Formålet med masteroppgaven er å se de økonomiske og sportslige ... -
The Balanced Scorecard: A Review of Five Research Areas
Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2015)The Balanced Scorecard (BSC) is one of the most influential concepts in accounting and management. The BSC recently celebrated its 20-year anniversary. Since its introduction, the BSC has been the subject of ... -
The diffusion and implementation of the Balanced Scorecard in the Norwegian municipality sector: A descriptive analysis
Madsen, Dag Øivind; Azizi, Blerim; Rushiti, Albert; Stenheim, Tonny (Journal article; Peer reviewed, 2019)The Balanced Scorecard (BSC) has over the last two and a half decades received much attention as a management model for both private and public sector organizations. However, the BSC concept’s use and application in local ... -
The Diffusion of Lean in the Norwegian Municipality Sector: An Exploratory Survey
Madsen, Dag Øivind; Risvik, Stig; Stenheim, Tonny (Journal article; Peer reviewed, 2017)The use and application of Lean in the public sector has attracted considerable interest in recent years. In Norway, the concept of Lean has lately been hugely popular, not only among private sector firms, such as ... -
The impact of management concepts: A typology
Madsen, Dag Øivind; Stenheim, Tonny (Journal article; Peer reviewed, 2014)Over the course of the last decades numerous management concepts have risen and fallen in opularity. Research has shown that some management concepts are short-lived and have limited impact, while others spread widely and ... -
The shift of accounting models and accounting quality: the case of Norwegian GAAP
Stenheim, Tonny; Madsen, Dag Øivind (Journal article; Peer reviewed, 2017)This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as ... -
The Value Relevance of Alternative Performance Measures: Evidence from the Oslo Stock Exchange
Stenheim, Tonny; Beckman, Anna Natalia; Valltoft Olsen, Cathrine; Madsen, Dag Øivind (Journal article; Peer reviewed, 2018)Companies disclose alternative performance measures (APMs), either to provide useful information to the market, or strategically in order to mislead the market. Using traditional price and return regressions, this study ... -
Virkelig verdi - et utfordrende måleattributt
Stenheim, Tonny (Journal article; Peer reviewed, 2008)I internasjonal regnskapsrett er virkelig verdi innført i et omfang som er uten sidestykke i regnskapsfagets historie. Virkelig verdi kan nå brukes som måleattributt på mange områder hvor tradisjonen har vært historisk ... -
Wage expenditures and sporting success: An analysis of Norwegian and Swedish football 2010-2013
Madsen, Dag Øivind; Stenheim, Tonny; Hansen, Steffen Boas; Zagheri, Ali; Grønseth, Bjørn Ove (Journal article; Peer reviewed, 2018)This study examines the relationship between wage expenditures and sporting success in Norwegian and Swedish football. While previous studies have shown a strong correlation between wage expenditures and sporting success, ...