The Accounting Department has a number of ph.d-students. Below is brief description of their ongoing research projects.
Erik Alenius’ PhD project is about open book accounting and performance of activities in supplier networks. Erik performs a case study within the food retail business and look specifically on how calculations on meat products in focal supplier relations affects performance of activities in the network of meat suppliers.
Peter Aleksziev focuses his PhD project on Financial Analysis. He is doing quantitative research which focuses on the information content of segment reporting for earnings forecasts and company valuation.
Anna-Stina Gillqvist explores in her PhD project how applications of accounting standards are addressed within the forum of enforcement through monitoring of financial reporting. With a special focus upon regulatory efforts made in relation to the European adoption of IFRSs, the aim of the thesis is to understand the possibilities and implications of providing enforcement as a complement to auditing and as a tool for ensuring comparable accounting practices.
Gabriel Karlberg's research interest is within management control and the governance of outsourcing relationships in the public sector. His current case study involves a larger Swedish municipality and a private entrepreneur that won a contract within social care.
Malin Lund investigates in her Ph.D project management accounting practices in the public sector services. More specifically she is interested in the use of performance measures of various kinds, especially in public sector areas which has implemented market oriented solutions, such as the freedom of choice in the educational field.
Christoph Schneider combines his research interests for management control, supply chain management and ERP systems in a study on management control boundaries in aftermarket-oriented businesses. Moreover, he studies life cycle cost calculations and their use in industrial networks.
Tina Sigonius’ Ph.D. project concerns the differentiation of financial accounting requirements. She conducts a case study of the development of the K3 standard, which is the main accounting standard applicable for unlisted entities in the Swedish differential reporting framework.
Milda Tylaite's dissertation project is about corporate tax behavior and managerial effects on that behavior. Using quantitative research methods on archival data, she investigates corporate tax avoidance patterns as well as relationships between corporate governance structures, individual manager preferences, and corporate tax behavior.
Per Åhblom is in his Ph.D project studying communication on financial markets by an ethnographic approach following five investor relation units in large listed companies. The ambition is to theorize on the role of investor relations as an intermediary between companies and financial markets and to explore the social nature of financial numbers.