Company Restructuring : Qualitative Research, which Results in a Handbook for Company X
Pirinen, Johanna (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025060319912
https://urn.fi/URN:NBN:fi:amk-2025060319912
Tiivistelmä
This study examines different types of company restructuring, such as organizational and financial changes. The research focuses on how these restructurings are implemented and the factors influence their success. The aim is to identify both the risks and opportunities associated with restructuring by examining various types and analyzing the most relevant accounting methods related to each. The outcome will be a handbook designed to support Company X in making informed decisions regarding future restructuring initiatives.
The theoretical framework is based on Agency Theory and Positive accounting Theory, which provide a foundation for understand management behaviour and the strategic use of accounting methods during the restructuring process.
The results indicate that company restructuring can lead to increased efficiency and profitability but may also result in reduced employee engagement, depending on how the changes are managed. The risks include tax penalties, loss of income, employee resistance, and disruptions to workflows, while the opportunities involve enhanced competitiveness and increased innovation. The conclusion is that a well-planned company restructuring, with a focus on the financial and organizational structure, as well as taxation, accounting and internal communication, can minimize risks and maximize the positive outcomes.
The theoretical framework is based on Agency Theory and Positive accounting Theory, which provide a foundation for understand management behaviour and the strategic use of accounting methods during the restructuring process.
The results indicate that company restructuring can lead to increased efficiency and profitability but may also result in reduced employee engagement, depending on how the changes are managed. The risks include tax penalties, loss of income, employee resistance, and disruptions to workflows, while the opportunities involve enhanced competitiveness and increased innovation. The conclusion is that a well-planned company restructuring, with a focus on the financial and organizational structure, as well as taxation, accounting and internal communication, can minimize risks and maximize the positive outcomes.