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Explaining the choice of accounting standards in municipal corporations: positive accounting theory and institutional theory as competitive or concurrent theories
School of Business and Engineering, Halmstad University.
School of Business and Engineering, Halmstad University.
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
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2009 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, no 2, p. 141-174Article in journal (Refereed) Published
Abstract [en]

Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative.

Place, publisher, year, edition, pages
2009. Vol. 20, no 2, p. 141-174
Keywords [en]
Accounting choice, Accounting standards, Positive accounting theory, Institutional theory, Eclectic accounting theory, Municipal corporation, Sweden
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-5721DOI: 10.1016/j.cpa.2008.09.003ISBN: 1045-2354 (print)OAI: oai:DiVA.org:hkr-5721DiVA, id: diva2:286784
Available from: 2010-01-15 Created: 2010-01-15 Last updated: 2017-12-12Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
  • 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