Explaining the choice of accounting standards in municipal corporations

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Fältnamn	Indikatorer	Metadata
000		02942nam a2200313 4500
001		oai:researchportal.hkr.se/admin:publications/7e2148b5-1ac1-4e74-acd7-a8a2a2565bfe
003		SwePub
008		240410s2004 \| \|\|\|\|\|\|\|\|\|\|\|000 \|\|eng\|
024	7	a oai:researchportal.hkr.se/admin:publications/7e2148b5-1ac1-4e74-acd7-a8a2a2565bfe2 URI
040		a (SwePub)hkr
041		a engb eng
042		9 SwePub
072	7	a vet2 swepub-contenttype
072	7	a bok2 swepub-publicationtype
100	1	a Collin, Sven-Olof4 aut
245	1 0	a Explaining the choice of accounting standards in municipal corporations
264	1	a Kristianstad :b Department of Business Studies, Kristianstad University College,c 2004
338		a electronic2 rdacarrier
490	0	a Working paper series,x 1650-0636
520		a 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.
650	7	a SAMHÄLLSVETENSKAPx Ekonomi och näringslivx Företagsekonomi0 (SwePub)502022 hsv//swe
650	7	a SOCIAL SCIENCESx Economics and Businessx Business Administration0 (SwePub)502022 hsv//eng
700	1	a Tagesson, Torbjörnu Kristianstad University4 aut0 (Swepub:hkr)80e936a9-01a7-49e2-9a73-37af36fe7ac8
700	1	a Andersson, Anette4 aut
700	1	a Cato, Josefine4 aut
700	1	a Hansson, Karin4 aut
710	2	a Kristianstad University4 org
856	4	u https://researchportal.hkr.se/ws/files/40937666/FULLTEXT01.pdfx primaryx freey FULLTEXT
856	4 8	u oai:researchportal.hkr.se/admin:publications/7e2148b5-1ac1-4e74-acd7-a8a2a2565bfe

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Av författaren/redakt...: Collin, Sven-Olo ...; Tagesson, Torbjö ...; Andersson, Anett ...; Cato, Josefine; Hansson, Karin

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