hkr.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
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
Does legislation or form of association influence the harmonization of accounting?: a study of accounting in the Swedish water and sewage sector
Kristianstad University, Department of Business Administration.
2003 (English)Report (Other academic)
Abstract [en]

Accounting information is widely used in benchmarking projects and for other comparative purposes. However, if comparability is low, the information from such comparisons can give incorrect information which in turn can lead to erroneous conclusions and decision making. In the past the level of harmonization of accounting practices as well as their comparability has been very low in the Swedish water and sewage sector. One explanation for this might be that most of the water and sewage operations were run by municipal administration and that until 1998 municipal accounting was only regulated on a voluntary basis. Through comparisons of survey data from the year before and five years after the 1997 legislation, this study analyzes whether the legislation has affected the level of harmonization. Even though municipal accounting now is regulated by law, the requirements for aspects such as auditing are still much lower for municipals than for companies; the requirements for accountability are much lower for municipal agents than for companies. The study also analyzes whether there is any relationship between form of association and level of harmonization. The results did not indicate any effect of legislation on harmonization. Surprisingly, the results did not show any significant relationship between form of association and level of harmonization.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2003. , 27 p.
Series
Working paper series, ISSN 1650-0636 ; 2003:5
Keyword [en]
accounting, harmonization, form of association, legislation
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-9417OAI: oai:DiVA.org:hkr-9417DiVA: diva2:534806
Available from: 2012-06-18 Created: 2012-06-18 Last updated: 2012-06-19Bibliographically approved

Open Access in DiVA

fulltext(117 kB)197 downloads
File information
File name FULLTEXT01.pdfFile size 117 kBChecksum SHA-512
3e628c736fd95cd6badaa418aefd4e0a920d3bac9bd36bdb4e83df791b4590010e2ae83e9c2f4fb0ff974d4b5e9c8bee0ed0a465e170e2f8b03a86bf2d3d5202
Type fulltextMimetype application/pdf

By organisation
Department of Business Administration
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 197 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 46 hits
CiteExportLink to record
Permanent link

Direct link
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