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Accrual accounting does not necessarily mean accrual accounting: compliance with standards in Swedish municipal accounting
Ernst & Young AB.
Högskolan Kristianstad, Institutionen för ekonomi.
2006 (Engelska)Rapport (Övrigt vetenskapligt)
Abstract [en]

The  regulation  of  Swedish  municipal  accounting  has  undergone  fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance  with  the  legislation,  a  standard-setting  body  was  formed,  with responsibility   for   development   and   interpretation   of   generally   accepted accounting principles for municipal accounting. Important aims of the legislation and  reform were to suppress ‘creative’ accounting and to increase the level of harmonisation and comparability. Using the lens of positive accounting theory as well  as  institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards and legislation was in general poor. This result is in line with the assumptions of positive accounting theory.  However,  the  study  also  shows  that  there  are  differences  among  the preparers.   The   supposition,   suggested   by   institutional   theory,   that   large municipalities should produce  better  accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general, could not be rejected. Weak audit  quality  seems to be another important factor that explains the poor compliance with accounting standards.

Ort, förlag, år, upplaga, sidor
Kristianstad: Department of Business Studies, Kristianstad University College , 2006. Vol. 24, nr 3, s. 24s. 271-283
Serie
Working paper series, ISSN 1650-0636 ; 2006:2
Nyckelord [en]
Accounting standards, compliance, institutional theory, legislation, municipalities, positive accounting theory
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hkr:diva-8916OAI: oai:DiVA.org:hkr-8916DiVA, id: diva2:479327
Tillgänglig från: 2012-01-17 Skapad: 2012-01-17Bibliografiskt granskad

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