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CFO characteristics...
CFO characteristics and opportunistic accounting choice in public sector organizations
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- Donatella, Pierre (författare)
- Gothenburg University,Göteborgs universitet,Förvaltningshögskolan,School of Public Administration,School of Public Administration, University of Gothenburg, Gothenburg, Sweden
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- Tagesson, Torbjörn, 1969- (författare)
- Linköpings universitet,Företagsekonomi,Filosofiska fakulteten
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(creator_code:org_t)
- 2020-07-31
- 2021
- Engelska.
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Ingår i: Journal of Management and Governance. - : Springer Science and Business Media LLC. - 1385-3457 .- 1572-963X. ; 25:2, s. 509-534
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Abstract
Ämnesord
Stäng
- Two different theoretical foundations in the literature relate to the quality of financial reporting in public sector organizations: one theoretical foundation is based on economic theory, and the other is based on institutional theory. In addition to examining the traditional factors derived from these theories, this paper focuses on the role of the chief financial officer (CFO), in order to broaden the theoretical perspective and add explanatory power with regards to the empirical testing of opportunistic accounting choice in public sector organizations. Similar to Anessi-Pessina and Sicilia (J Public Adm Res Theory, 30:465-484, 2019), this paper uses upper echelons theory (Hambrick and Mason in Acad Manage Rev, 9(2):193-206, 1984; Hambrick in Acad Manage Rev, 32(2):334-343, 2007) to conceptually link CFO characteristics with opportunistic accounting choice. The accounting issue addressed herein is related to a statement issued by the standard-setting body within the Swedish municipal sector. Our results suggest that opportunistic accounting choice decreases with CFO tenure and prior CFO experience in municipalities.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
- SAMHÄLLSVETENSKAP -- Statsvetenskap -- Studier av offentlig förvaltning (hsv//swe)
- SOCIAL SCIENCES -- Political Science -- Public Administration Studies (hsv//eng)
Nyckelord
- CFO
- compliance
- Earnings management
- Accounting choice
- Public sector
- Upper echelons theory
- upper echelons theory
- earnings management
- local-governments
- accruals
- quality
- transparency
- CFO
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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