| 1. |
- Broberg, Pernilla, 1981-, et al.
(author)
-
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2011
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In: International Journal of Accounting and Finance. - 1752-8224. ; 3:1, s. 49-71
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Journal article (peer-reviewed)abstract
- Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.
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| 2. |
- Broberg, Pernilla, 1981-, et al.
(author)
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
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Reports (other academic/artistic)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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| 3. |
- Argento, Daniela, et al.
(author)
-
The ‘externalisation’ of local public service delivery : experience in Italy and Sweden
- 2010
-
In: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
-
Journal article (peer-reviewed)abstract
- In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs. © 2010 Inderscience Enterprises Ltd.
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| 4. |
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| 5. |
- Axén, Linus, 1988-
(author)
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Determinants of audit fees and the management of corporate disclosures
- 2020
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Doctoral thesis (other academic/artistic)abstract
- Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. In order to make audit pricing more transparent, there is a need to examine the determinants of audit fees with regard to, for example, different organizational forms, institutional settings, and governance mechanisms. Regarding corporate disclosures, most prior research has investigated various determinants, although little field-based research has focused on the actual disclosure process. By focusing on disclosure practices, it is possible to explore the role of essential actors involved in the preparation of annual reports. The overall aim of this thesis is twofold: first, to explore theoretically salient influences on audit fees by analyzing the effects of client business risk, municipal ownership, and the content of internal audit disclosures, and second, to improve our understanding of how companies manage their corporate disclosures.This thesis consists of a compilation of four papers and a comprehensive summary. The specific aim of each paper and current knowledge of the phenomenon under study have formed the basis for the methodological choices (interviews, content analysis, and regression analysis). The empirical material consists mainly of publicly available data from annual reports and of interviews with managers of listed companies, audit firms, and communication agencies. Given the twofolded aim of this thesis, evidence is provided that: (i) the determinants of audit fee cutting and relative audit fee pressure are considerably different, especially with regard to different client business risk factors; (ii) municipal companies are paying significantly lower audit fees than equivalent private companies; (iii) there is a considerable heterogeneity in internal auditing disclosures, and companies with more transparent firm-specific disclosures related to internal auditing pay lower audit fees than do those not providing such disclosures; and (iv) the management of corporate disclosure within the annual report is heavily influenced by the knowledge, skills, and personal characteristics of the project manager.
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| 6. |
- Beck, Alexander, et al.
(author)
-
Akut brist på lärare i ekonomi på universiteten
- 2016
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In: Svenska Dagbladet.
-
Review (pop. science, debate, etc.)abstract
- Redovisningen spelar en central roll i samhället genom att skapa transparens i näringsliv och offentlig sektor. Kraven på transparens ökar och redovisningen vidareutvecklas och anpassas till en global marknad. Bland studenter i företagsekonomi är det populärt att läsa redovisning. Men det råder stor brist på kompetenta universitetslärare i redovisning i Sverige
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| 7. |
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| 8. |
- Broberg, Pernilla, 1981-, et al.
(author)
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The adoption of professional audit standards in the public sector : The role of the audit profession and other actors
- 2024. - 1
-
In: Auditing Transformation. - New York : Taylor & Francis Group. - 9781032533032 - 9781032533056 - 9781003411390 ; , s. 90-110
-
Book chapter (other academic/artistic)abstract
- This chapter contributes to the understanding of how change within auditing is initiated and formed through collaboration and negotiation between FAR and other actors within the organisational field of municipal auditing in Sweden. The empirical data is based on documents and interviews with actors within and outside the audit profession. Thus, the data represents different perspectives and interests throughout the change process. The analyses show that it was different partial jolts that made the various actors feel institutional pressure to get involved in the change process. At the end of the change process, an additional partial jolt, initiated by an outside actor, facilitated and accelerated the process as it reinforced the understanding of interdependence between the actors involved.
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| 9. |
- Broberg, Pernilla, 1981-, et al.
(author)
-
Varför en standard för räkenskapsrevision
- 2024
-
In: Kommunal ekonomi. - Gävle : Kommunalekonomernas förening. - 0282-0099. ; :3, s. 37-37
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Review (other academic/artistic)abstract
- En serie händelser gjorde att SKR. FAR och Skyrev upplevde ett institutionellt tryck, vilket föranledde att de engagerade sig i arbetet med att ta fram en kommunal revisionsstandard. Att Revisorsinspektionen engagerade sig i frågan blev tungan på vågen.
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| 10. |
- Broberg, Pernilla, et al.
(author)
-
What explains variation in voluntary disclosure? : A study of the annual reports of corporations listed on the Stockholm Stock Exchange
- 2010
-
In: Journal of Management and Governance. - New York, NY : Springer-Verlag New York. - 1385-3457 .- 1572-963X. ; 14:4, s. 351-377
-
Journal article (peer-reviewed)abstract
- The demand for information and transparency from listed corporations has recently increased. In spite of an increased demand for mandatory disclosures from regulators, corporations choose to voluntarily disclose additional information in order to satisfy demands from the capital market. However, the extent and content of information in those voluntary disclosures vary across corporations. The aim of this study is to explain the variation in the content of information in voluntary disclosures by listed corporations. The analyses are based on data collected from 431 annual reports from corporations listed on the Stockholm Stock Exchange during the years 2002 and 2005. The findings support explanations from agency theory and positive accounting theory that size and the debt ratio are positively correlated with the content of information in voluntary disclosures. Corporations with a high share of management ownership disclosed less information than corporations with a low share of management ownership. The study also shows that variations in voluntary disclosures can be explained by factors derived from institutional theory and ’international capital market pressures’. The results indicate that foreign ownership and international listing to some extent have a positive effect on the content of information in voluntary disclosures. Industry was another factor that had a significant influence on voluntary disclosures. One important finding is that regulation to some extent can stimulate voluntary disclosures; our results did not indicate an ’unintended chilling effect’ due to too much regulation. In general, the corporations disclosed more voluntary information after the introduction of IFRS. © 2009 Springer Science+Business Media, LLC.
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| 11. |
- Carlsson, Jörgen, et al.
(author)
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Sammanställd redovisning : - mot en förbättrad kommunal koncernredovisningspraktik
- 2014
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In: Balans. - Stockholm : FAR. - 0346-8208. ; :4, s. 6-8
-
Review (pop. science, debate, etc.)abstract
- I syfte att utveckla kvaliteten på kommuners sammanställda redovisning har Rådet för Kommunal Redovisning (RKR) tagit fram en skrift som är tänkt att utgöra ett stöd för dem som arbetar med att ta fram sammanställd redovisning. I denna artikel diskuterar författarna till skriften, Jörgen Carlsson och Niklas Sandell, tillsammans med Torbjörn Tagesson, kanslichef vid RKR, den kommunala redovisningens utmaningar och några av RKR:s ställningstaganden avseende de riktlinjer som gäller vid framtagande av en kommunal koncernredovisning.
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| 12. |
- Collin, Sven-Olof, 1957-, et al.
(author)
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Explaining the choice of accounting standards in municipal corporations
- 2004
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Reports (other academic/artistic)abstract
- Positive accounting theory (PAT) tries to explain corporations’ choices of accounting standards. Empirical research in this field has been focused on the choices made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the forces of coercive, mimetic and normative pressures presented by the environment. The sample of municipal corporations showed that the choice of standards was significantly explained by both PAT factors and institutional factors. The conclusion is that municipal corporations tend to be subject to institutional influence by accepting the practice of their auditing firm and by using specific standards order to legitimise themselves when they have reached a certain size. Additionally, they tend to act according to PAT predictions by using those standards that are able to reduce the profit to levels that society deems acceptable for municipal corporations. Accordingly, through extending the empirical domain to municipal corporations, this paper’s contribution is to show that PAT needs the complementary institutional factors in order to be capable of explaining choice of accounting standards in firms.
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| 13. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(author)
-
Explaining municipal audit costs in Sweden : Reconsidering the political environment, the municipal organisation and the audit market
- 2017
-
In: Financial Accountability and Management. - : Wiley-Blackwell Publishing Inc.. - 0267-4424 .- 1468-0408. ; 33:4, s. 391-405
-
Journal article (peer-reviewed)abstract
- With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.
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| 14. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(author)
-
Governance strategies in local government : a study of the governance of municipal corporations in a Swedish municipality
- 2010
-
In: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:4, s. 373-389
-
Journal article (peer-reviewed)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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| 15. |
- Collin, Sven-Olof Yrjö, et al.
(author)
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Stora brister i lärarnas akademiska kompetens
- 2019
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In: Svenska Dagbladet. - Stockholm, Sweden : Svenska Dagbladet AB & Co.. - 1101-2412.
-
Journal article (pop. science, debate, etc.)abstract
- Studenternas akademiska förmåga ökar inte genom att de får fler timmar undervisning av akademiskt undermåliga lärare, skriver professorerna Sven-Olof Yrjö Collin och Torbjörn Tagesson i en replik.
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| 16. |
- Dahlman Petri, Anna, et al.
(author)
-
Strid om finansiering av VA-investeringar
- 2020
-
In: Kommunal ekonomi. - Gävle : Kommunalekonmernas förening. - 0282-0099. ; :2, s. 9-9
-
Review (pop. science, debate, etc.)
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| 17. |
- Donatella, Pierre, et al.
(author)
-
CFO characteristics and opportunistic accounting choice in public sector organizations
- 2021
-
In: Journal of Management and Governance. - : Springer Science and Business Media LLC. - 1385-3457 .- 1572-963X. ; 25:2, s. 509-534
-
Journal article (peer-reviewed)abstract
- 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.
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| 18. |
- Donatella, Pierre, et al.
(author)
-
Covid-19-krisen och årsredovisningens aktualitet
- 2021
-
In: Kommunal ekonomi. - Gävle. - 0282-0099. ; :4, s. 42-44
-
Journal article (other academic/artistic)abstract
- Den 1 februari 2020 klassades covid-19 som en sammhällsfarlig sjukdom. Händelseförloppet och tidpunkten väckte frågan om i vilken usträckning pandemin fångadess upp i kommuners årsredovisning som väsentlig händelse efter balansdagen. Svaret ledde också fram till mer grundläggande frågor kring årsredovisningens aktualitet.
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| 19. |
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| 20. |
- Donatella, Pierre, et al.
(author)
-
Mer pengar, bättre revision? En studie av om kvaliteten på yrkesrevisionen påverkas av erhållna resurser
- 2017
-
Reports (other academic/artistic)abstract
- En förklaring till bristande revisionskvalitet i den kommunala sektorn, som ofta lyfts fram av både kritikerna och förespråkarna av nuvarande ordning, är bristen på resurser. Det vi vet från tidigare studier är att hur mycket resurser som läggs på revision och sakkunniga biträden varierar betydligt mellan landets kommuner, men det saknas empiriska studier om hur olika resursnivåer påverkar revisionens kvalitet. Syftet med föreliggande studie är att ta reda på om kvaliteten på yrkesrevisionen påverkas av erhållna resurser. En vanligt förekommande definition av revisionskvalitet är revisorernas förmåga att upptäcka, rapportera eller förhindra fel i redovisningen. För att studera sambandet mellan resurser och revisionskvalitet har vi i föreliggande studie undersökt om förekomsten av redovisningsfel i form av så kallad artificiell styrning av resultat påverkas av de resurser som kommunen lägger på yrkesrevision, dvs. arvode till sakkunnigbiträden. Tvärtemot det grundläggande antagandet om att mer resurser innebär högre revisionskvalitet, vilket i sin tur borde motverka förekomsten av artificiell styrning av resultat, så indikerar våra resultat snarare på det motsatta sambandet. Sannolikheten för att kommunens redovisning påverkats av artificiell resultatstyrning ökar med mer resurser till professionell revision. Detta samband varierar emellertid beroende av vilken revisionsbyrå man anlitar, vilket torde innebära att olika byråer väger ”affären” mot det professionella uppdraget på olika sätt. Att dra slutsatsen att revision i sig skulle ha en negativ inverkan på redovisningskvaliteten är naturligtvis ingen rimlig slutsats, utan slutsatsen av denna studie blir att med det legala och institutionella ramverk som omgärdar den kommunala revisionen (och redovisningen) så leder inte nödvändigtvis mer resurser till bättre kvalitet. Även frågor om oberoende, ansvarighet, incitament och kompetens måste beaktas.
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| 21. |
- Donatella, Pierre, et al.
(author)
-
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities
- 2024
-
In: Public Money & Management. - : ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD. - 0954-0962 .- 1467-9302.
-
Journal article (peer-reviewed)abstract
- IMPACT This study shows that consolidated financial accounts (CFAs) do not only appear to be useful from a municipal financial accounting perspective. For serious adopters, who change their behaviour and adapt their strategy in line with the information provided, CFAs seem to be a powerful tool for monitoring and governance purposes. ABSTRACT The authors analyse the effect of deregulation in the case of the removed requirement for Swedish municipalities to prepare consolidated financial accounts (CFAs) in their interim reports. The findings show that deregulation led to a statistically significant, but not substantial, reduction in CFAs. Municipalities with many municipal corporations tended to continue preparing CFAs. CFAs therefore appear to be more than a compliance exercise, as they are being used for monitoring and co-ordination purposes
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| 22. |
- Donatella, Pierre, et al.
(author)
-
Ologisk kritik mot ny redovisningslag
- 2016
-
In: Kommunal ekonomi. - : Kommunalekonomernas förening. - 0282-0099. ; 2016:5
-
Journal article (pop. science, debate, etc.)
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| 23. |
- Donatella, Pierre, et al.
(author)
-
Redovisare - se över tilläggsupplysningarna!
- 2023
-
In: Kommunal ekonomi. - Gävle : Föreningen Sveriges Kommunalekonomer. - 0282-0099. ; :6, s. 10-10
-
Journal article (other academic/artistic)
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| 24. |
- Donatella, Pierre, et al.
(author)
-
Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event
- 2022
-
In: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Limited. - 1096-3367 .- 1945-1814. ; 34:6, s. 117-136
-
Journal article (peer-reviewed)abstract
- Purpose – This paper focuses on the extent to which Swedish municipalities identified and communicatedrisks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent thesituational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19information as a subsequent event in the annual reports of 2019.Design/methodology/approach – Logistic regression models were used to estimate COVID-19 disclosure asa subsequent event. Data were handpicked from annual reports, audit reports and meeting minutes, or wereretrieved from publicly available sources.Findings – Regression results indicate that municipalities issuing their annual report in a later stage of thepandemic, in regions with a higher number of confirmed COVID-19 cases, were more likely to discloseCOVID-19 information as a subsequent event. However, the municipal factors used to capture the risk of asevere impact of the COVID-19 outbreak were not of major importance. In line with previous research, thisstudy shows that political and institutional factors have explanatory power in predicting and explainingaccounting disclosure choices.Originality/value – This paper contributes to research on accounting disclosures in urgent crises and on thespecific topic of subsequent events in the public sector. Few studies address subsequent events in a corporatesetting and, to the best of the authors’ knowledge, none do so in the context of the public sector. This paper alsooffers insight into how explanatory factors, previously tested under normal conditions and circumstances,influence disclosure choices in an early stage of a health crisis characterized by uncertainty regarding bothoccurrence and consequences.
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| 25. |
- Donatella, Pierre, et al.
(author)
-
Revisorerna kan behöva stöd i lagen
- 2017
-
In: Kommunal ekonomi. - : Kommunalekonomernas förening. - 0282-0099. ; 2017:1
-
Review (pop. science, debate, etc.)
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| 26. |
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| 27. |
- Donatella, Pierre, et al.
(author)
-
To manage or reserve accruals? Evidence from a balanced-budget requirement reform
- 2023
-
In: Public Money & Management. - : Informa UK Limited. - 0954-0962 .- 1467-9302.
-
Journal article (peer-reviewed)abstract
- IMPACT: Discretion in the financial reporting process can help reveal private information to external parties; it can also be used to avoid disclosing information that makes agents vulnerable to criticism—especially under strong political incentives to avoid transparency. This must be taken into account by higher levels of governments when designing and implementing balanced-budget requirements tied to financial reporting figures produced on an accrual basis, as well as by other stakeholders using accrual-based information for monitoring purposes. ABSTRACT In 2013, an accounting reform permitted Swedish municipalities to voluntarily adopt a system with accrual reserves that was designed to increase flexibility in meeting budget requirements and decrease regulatory incentives to engage in earnings management. However, since a system with accrual reserves imposes potentially undesirable transparency from the perspective of politicians, it is unclear whether the (regulatory) benefits of adopting accrual reserves are perceived to exceed the (political) costs. The authors found that municipalities with higher levels of earnings management were less likely to adopt a system of accrual reserves, and they attribute this to political incentives to avoid transparency.
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| 28. |
- Donatella, Pierre, et al.
(author)
-
Vad påverkade redovisningen av flyktingbidraget?
- 2020
-
In: Kommunal ekonomi. - Gävle. - 0282-0099. ; :6, s. 39-40
-
Review (other academic/artistic)abstract
- Med en erfaren ekonomichef som jobbat länge i sin nuvarade kommun ökar chansen att god redovisningssed följs, även om exempelvis politiker kan vilja annat. Det visar en studie av hur flyktingbidraget 2015 redovisades.
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| 29. |
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| 30. |
- Eriksson, Ola, et al.
(author)
-
Kommunal bokföring- och redovisningslag : Kommentar och tolkning
- 2019. - 1
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Book (other academic/artistic)abstract
- Riksdagen har beslutat om en ny kommunal bokförings- och redovisningslag som ska gälla från och med 2019 och som ersätter tidigare redovisningslag från 1997. Den nya lagen bygger i hög grad på den tidigare lagstiftningen. De huvudsakliga förändringarna som gjorts i lagen är att stora delar av Rådet för kommunal redovisnings normgivning har byggts in i lagen. Strukturen har också förändrats i syfte att, i ännu högre grad, likna motsvarande lagstiftning för privat sektor.Kommunal bokförings- och redovisningslag ger en samlad och lättillgänglig beskrivning av den nya lagen genom att samtliga bestämmelser i lagen kommenteras. I kommentarerna görs också utblickar till angränsande lagstiftning, praxis och normer. Boken är ett hjälpmedel i det praktiska redovisningsarbetet – en vägledning helt enkelt. I första hand vänder den sig till praktiker, det vill säga redovisare i kommuner, landsting/regioner, kommunalförbund och revisorer. Den vänder sig också till studerande vid universitet och högskolor, där boken utgör ett viktigt bidrag till redovisningsutbildningarna.
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| 31. |
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| 32. |
- Eriksson-Zetterquist, Ulla, et al.
(author)
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Redovisningskris
- 2014
-
In: Uppsala Nya Tidning.
-
Review (pop. science, debate, etc.)
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| 33. |
- Falkman, Pär, et al.
(author)
-
Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting
- 2006
-
Reports (other academic/artistic)abstract
- The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonisation and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards and legislation was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers. The supposition, suggested by institutional theory, that large municipalities should produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general, could not be rejected. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.
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| 34. |
- Falkman, Pär, et al.
(author)
-
Accrual accounting does not necessarily mean accrual accounting : factors that counteract compliance with accounting standards in Swedish municipal accounting
- 2008
-
In: Scandinavian Journal of Management. - 0956-5221 .- 1873-3387. ; 24:3, s. 271-283
-
Journal article (peer-reviewed)abstract
- The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998 after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonization and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers which can be explained by institutional theory. Large municipalities produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.
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| 35. |
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| 36. |
- Gertsson, Nellie, 1992-
(author)
-
The auditor : Creating a concept of the auditor through auditors' own perceptions and understandings of their work in relation to boundary-setting forces
- 2021
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Licentiate thesis (other academic/artistic)abstract
- The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors’ environment and by the auditors themselves, through the view auditors have of themselves and their environment. The boundary-setting forces have in recent decades undergone significant and rapid changes; for example, increased commercialization as well as significant regulatory changes, which are expected to have influenced the concept of the auditor. The concept of the auditor therefor needs to be explored to understand who today’s auditor is and what today's auditor does.This licentiate dissertation consists of three appended papers and a comprehensive summary. The appended papers constitute the basis for discussing who the auditor is and what the auditor does, thereby contributing to the concept of the auditor. This dissertation uses boundaries in exploring the concept of the auditor, since it is when the auditor encounters the boundaries of being an auditor that the auditor’s conception of an auditor becomes clear. This dissertation has a mixed-methods design based on survey and interview data.The results of this dissertation show that there are several characteristics that define who the auditor is. The auditor:is highly driven by professional valuesis less driven by business valuesis genuinely interested in auditor workis resistant to stress, heavy workload, and work–life balance issuesis admiring the audit profession and perceiving it as highly professionalis perceiving professional values in adding value to the client, i.e., in the business activitiesis enjoying adding value to the clientis more motivated by contributing to the client than to societyhas high social skills and broad knowledgeThe results of this dissertation also show that the work of the auditor in the "grey area" between auditing and consulting comprises several activities. The auditor:adds value to the client by being available and engaged, by providing mental support and family mediation, by informing and discussing, by giving tips, advice, and suggestions, by explaining, answering questions, raising questions, and questioning, and by customizing, operating, developing, and contributing expertise to the clientconducts a wide range of services, also related to the private and personal matters of the clienthas counselling, pedagogical, coaching and/or developmental roles
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| 37. |
- Grossi, Giuseppe, et al.
(author)
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Consolidated financial reports in local government : a comparative analysis of IPSASB and SCMA
- 2007
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Reports (other academic/artistic)abstract
- Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.
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| 38. |
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| 39. |
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| 40. |
- Hellman, Niclas, et al.
(author)
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Principbaserad redovisning : övningsbok
- 2019. - 6
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Book (other academic/artistic)abstract
- Principbaserad redovisning är ett komplett och grundläggande läromedel i redovisning som baseras på nationell och internationell normgivning. Det innehåller lärobok och övningsbok samt webbplats. Författarnas konsekventa tillämpning av erfarenhetsbaserad pedagogik ger förståelse för redovisning i sitt sammanhang.Läsaren får följa ett fiktivt, men verklighetstroget, företag och se hur dess verksamhet återspeglas i redovisningen. I läroboken återges ett antal affärshändelser i episodform, samt förklaringar av de principer, teorier och begrepp som omfattas av episoden. Episoderna visar företagets bokföring och utgör grunden för ett bokslut, en årsredovisning och en räkenskapsanalys.Övningsboken följer lärobokens struktur och innehåller övningar med successivt ökande svårighetsgrad. Till övningsuppgifterna finns svar med fullständiga lösningsförslag. Webbplatsen erbjuder olika former av interaktiva uppgifter.
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| 41. |
- Hellman, Niclas, et al.
(author)
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Principbaserad redovisning
- 2019. - 6
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Book (other academic/artistic)abstract
- Principbaserad redovisning är ett komplett och grundläggande läromedel i redovisning som baseras på nationell och internationell normgivning. Det innehåller lärobok och övningsbok samt webbplats. Författarnas konsekventa tillämpning av erfarenhetsbaserad pedagogik ger förståelse för redovisning i sitt sammanhang.Läsaren får följa ett fiktivt, men verklighetstroget, företag och se hur dess verksamhet återspeglas i redovisningen. I läroboken återges ett antal affärshändelser i episodform, samt förklaringar av de principer, teorier och begrepp som omfattas av episoden. Episoderna visar företagets bokföring och utgör grunden för ett bokslut, en årsredovisning och en räkenskapsanalys.Övningsboken följer lärobokens struktur och innehåller övningar med successivt ökande svårighetsgrad. Till övningsuppgifterna finns svar med fullständiga lösningsförslag. Webbplatsen erbjuder olika former av interaktiva uppgifter.
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| 42. |
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| 43. |
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| 44. |
- Hellman, Niclas, et al.
(author)
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Principle-based accounting : with exercises
- 2020. - 1
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Book (other academic/artistic)abstract
- Principle-based Accounting is a complete introductory textbook based on Swedish GAAP and international regulation. The book adopts an experience-based approach in order to comprehend and learn accounting in a real-world context.The reader is exposed to various business events and transactions in a fictitious company (based on a real-life company) and learns how to account for these events. The story of the company and its business events is presented as episodes during a financial year and are discussed in practical and theoretical terms. The episodes are first dealt with from a book-keeping point of view, which in turn forms the foundation for the closing of the books, and, finally, preparation of the financial statements and the annual report. The book includes exercises and solutions.
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| 45. |
- Knutsson, Hans, et al.
(author)
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Do strategy and management matter in municipal organisations?
- 2008
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In: Financial Accountability and Management. - : Wiley-Blackwell. - 0267-4424 .- 1468-0408. ; 24:3, s. 295-319
-
Journal article (peer-reviewed)abstract
- In Sweden, a large share of public services are organised, produced and delivered by municipalities, large and small, rich and poor. Contextual conditions (size and location) and economic conditions (efficiency and wealth) differ considerably among these service-providing organisations. The question raised in this paper is whether a municipality's economic situation is a direct consequence of the contextual situation or the organisation's strategy and management – that is: Do strategy and management matter? Our analysis rests on a resource-based view of organisation strategy. Both quantitative and qualitative observations have been made. First, cost savings data from 50 municipalities were examined for patterns and relationships between contextual and economic conditions. Second, about 100 representatives – municipal executive board members and leading officials – from 20 municipalities with different characteristics were interviewed. In this paper we outline an analytical framework and propose that sound and sustainable provision of municipal service depends on whether organisational decision-making is in harmony with work methods and objectives. The results indicate that strategy and management do matter. Among the municipalities included in our study, we identify four prevalent basic strategies. Strategy tends to coincide with the economic situation rather than the contextual situation. A low-performing municipality tends to have a predominantly outward orientation in its decision-making, whereas a higher-performing municipality makes decisions with both inward and outward orientation.
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| 46. |
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| 47. |
- Ottosson, Mikael, 1980-, et al.
(author)
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Value Företagsekonomi 1 Övningsbok
- 2020. - 1
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Book (other academic/artistic)abstract
- I övningsboken finns ett stort antal uppgifter av varierande typ och svårighetsgrad, som begreppsförståelse, instuderingsfrågor, gruppövningar och datoruppgifter.
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| 48. |
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| 49. |
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| 50. |
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Public sector accounting
- 2014. - 1
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Editorial collection (other academic/artistic)abstract
- As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector.Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues:Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs)Financial reporting and consolidated financial statements in the public sectorPublic sector management accounting and control methodsFinancial and performance auditing in the public sectorThis concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
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