The Accounting Department has a number of PhD-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.
Emilia Cederberg’s PhD project is a study of the practice of ESG (environmental, social and corporate governance) analysis in capital markets. In the project, Emilia explores how ESG data and technologies are involved in investment analysis and valuation and how the practical, day-to-day work of ESG analysts is organized, not least with respect to interaction with portfolio managers and financial analysts. She is interested in ESG as a particular form of knowledge production, where the ability to make robust predictions in both the short and long term seems to play an important role.
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.
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.