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Diffusionen av Bolagsverkets e-tjänst för elektroniska årsredovisningar i XBRL-format
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
2010 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
Diffusion of the Swedish Companies Registration Office e-service for electronic annual reports in XBRL- format (English)
Abstract [sv]

Syftet i denna uppsats är att undersöka vilka bakomliggande faktorer som påverkar eller kommer att påverka diffusionen av Bolagsverkets e-tjänst för elektroniska årsredovisningar i XBRL- format. Det uppnås genom att undersöka varför vissa privata aktiebolag väljer att använda Bolagsverkets e-tjänst för elektroniska årsredovisningar medan vissa andra än så länge valt att avstå. Genom att undersöka vilka konkreta för- och nackdelar som aktiebolag kan erhålla, genom att till Bolagsverket skicka in elektroniska årsredovisningar i XBRL- format, kan en mer djupgående bild av denna innovations nuvarande och framtida spridning presenteras.  

Abstract [en]

The purpose of this paper is to examine the underlying factors that affect or will affect the diffusion of the Companies Registration Office e-service for electronic annual reports in XBRL-format. This is achieved by examining why some Private limited liability companies choose to use the Swedish Companies Registration Office e-service for electronic annual reports, while others have so far chosen to abstain. By examining the practical advantages and disadvantages that can actually occur in the sending of electronic annual reports in XBRL- format, a more thorough picture of the spreading can be presented.

Place, publisher, year, edition, pages
2010. , p. 43
Keywords [en]
XBRL, standardization, diffusion, Swedish Companies Registration Office e-service
Keywords [sv]
XBRL, standardisering, diffusion, Bolagsverkets e-tjänst
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-9734OAI: oai:DiVA.org:mdh-9734DiVA, id: diva2:323196
Presentation
2010-06-03, R2-015, Västerås, 13:00 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-07-05 Created: 2010-06-09 Last updated: 2010-07-05Bibliographically approved

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Adolfsson, AngelicaStåhl, MalinTon, Emma
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • 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