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Sökning: LAR1:hh > Linnéuniversitetet > Collin Sven Olof

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1.
  • Collin, Sven-Olof Yrjö, et al. (författare)
  • Explaining the choice of accounting standards in municipal corporations : Positive accounting theory and institutional theory as competitive or concurrent theories
  • 2009
  • Ingår i: Critical Perspectives on Accounting. - Camden : Academic Press. - 1045-2354 .- 1095-9955. ; 20:2, s. 141-174
  • Tidskriftsartikel (refereegranskat)abstract
    • 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. © 2008 Elsevier Ltd. All rights reserved.
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2.
  • Collin, Sven-Olof Yrjö, 1957-, et al. (författare)
  • Governance strategies in local government : a study of the governance of municipal corporations in a Swedish municipality
  • 2010
  • Ingår i: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:4, s. 373-389
  • Tidskriftsartikel (refereegranskat)abstract
    • Municipal corporations can be seen as a method of disintegrating municipal operations, but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven corporations in one Swedish municipality, we found that emphasis was put on corporate strategy as a governance mechanism and that the board only retained a latent capacity. Furthermore, financial control and executive compensation were hardly ever used as governance mechanisms, which led us to formulate the ’chamber concert’ hypothesis: the use of governance mechanisms is influenced by traditions, norms, knowledge and governance needs. Copyright © 2010 Inderscience Enterprises Ltd.
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