haku: @indexterm accounting theory / yhteensä: 213
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| Tekijä: | Falkman, P. Tagesson, T. |
| Otsikko: | Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting |
| Lehti: | Scandinavian Journal of Management
2008 : SEP, VOL. 24:3, p. 271-283 |
| Asiasana: | accounting standards legislation accounting theory Sweden auditing |
| Kieli: | eng |
| Tiivistelmä: | Over recent decades, the regulation of Swedish municipal accounting has undergone fundamental changes. This paper uses the lens of positive accounting theory as well as institutional theory. It describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. A triangulation approach is used, and data is collected through a survey, documentary study and interviews. Overall, results reveal that the reform has a very limitedi impact on accounting practice. Compliance with accounting standards seemed in general poor, which is in line with the assupmtions of positive accounting theory. However, differences among the preparers are also documented, which can be explained by institutional theory. |
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