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Donatella, P., Sylvander, J. & Tagesson, T. (2024). More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities. Public Money & Management
Open this publication in new window or tab >>More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities
2024 (English)In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302Article in journal (Refereed) Epub ahead of print
Abstract [en]

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.

Place, publisher, year, edition, pages
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD, 2024
Keywords
Consolidated financial accounts (CFAs); consolidated reporting; deregulation; interim report; municipalities; public sector; Whole of Government Accounts (WGA)
National Category
Business Administration Public Administration Studies
Identifiers
urn:nbn:se:liu:diva-200204 (URN)10.1080/09540962.2023.2294710 (DOI)001141900800001 ()
Available from: 2024-01-16 Created: 2024-01-16 Last updated: 2024-01-24
Broberg, P. & Tagesson, T. (2024). The adoption of professional audit standards in the public sector: The role of the audit profession and other actors (1ed.). In: Jan Marton, Fredrik Nilsson, Peter Öhman (Ed.), Auditing Transformation: Regulation, Digitalisation and Sustainability (pp. 90-110). New York: Taylor & Francis Group
Open this publication in new window or tab >>The adoption of professional audit standards in the public sector: The role of the audit profession and other actors
2024 (English)In: Auditing Transformation: Regulation, Digitalisation and Sustainability / [ed] Jan Marton, Fredrik Nilsson, Peter Öhman, New York: Taylor & Francis Group, 2024, 1, p. 90-110Chapter in book (Other academic)
Abstract [en]

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.

Place, publisher, year, edition, pages
New York: Taylor & Francis Group, 2024 Edition: 1
Series
Routledge Studies in Accounting
Keywords
audit standards, audit profession, public sector, regulation, Revision, Sverige
National Category
Economics and Business Public Administration Studies
Identifiers
urn:nbn:se:liu:diva-197256 (URN)10.4324/9781003411390 (DOI)9781032533032 (ISBN)9781032533056 (ISBN)9781003411390 (ISBN)
Available from: 2023-08-30 Created: 2023-08-30 Last updated: 2023-11-07Bibliographically approved
Tagesson, T. (2023). Dumhet, opportunism, normering och revision: exemplet finansiell leasing i kommuner och regioner. Lund
Open this publication in new window or tab >>Dumhet, opportunism, normering och revision: exemplet finansiell leasing i kommuner och regioner
2023 (Swedish)Other (Other (popular science, discussion, etc.))
Place, publisher, year, pages
Lund: , 2023. p. 1
Series
Nytt från KEFU ; 2023:4
Keywords
Leasing
National Category
Business Administration Public Administration Studies
Identifiers
urn:nbn:se:liu:diva-200203 (URN)
Note

Nyheter: Dumhet, opportunism, normering och revision – exemplet finansiell leasing i kommuner och regioner | Ekonomihögskolan vid Lunds universitet

Available from: 2024-01-16 Created: 2024-01-16 Last updated: 2024-01-24Bibliographically approved
Donatella, P., Runesson, E. & Tagesson, T. (2023). To manage or reserve accruals? Evidence from abalanced-budget requirement reform. Public Money & Management
Open this publication in new window or tab >>To manage or reserve accruals? Evidence from abalanced-budget requirement reform
2023 (English)In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302Article in journal (Refereed) Epub ahead of print
Abstract [en]

In 2013, an accounting reform permitted Swedish municipalities to voluntarily adopt a system withaccrual reserves that was designed to increase flexibility in meeting budget requirements anddecrease regulatory incentives to engage in earnings management. However, since a system withaccrual reserves imposes potentially undesirable transparency from the perspective of politicians,it is unclear whether the (regulatory) benefits of adopting accrual reserves are perceived to exceedthe (political) costs. The authors found that municipalities with higher levels of earningsmanagement were less likely to adopt a system of accrual reserves, and they attribute this topolitical incentives to avoid transparency.

Place, publisher, year, edition, pages
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD, 2023
Keywords
Accrual accounting; balanced-budget requirement; earnings management; incentives; municipalities; public sector; regulatory incentives; political incentives
National Category
Business Administration Public Administration Studies
Identifiers
urn:nbn:se:liu:diva-192132 (URN)10.1080/09540962.2023.2174447 (DOI)000942753600001 ()
Available from: 2023-03-03 Created: 2023-03-03 Last updated: 2023-03-29
Tagesson, T. & Brunström, P.-Å. (2022). Local government auditing in Sweden (1ed.). In: Laurence Ferry, Pasquale Ruggiero (Ed.), Auditing practices in local governments: an international comparison: (pp. 131-137). Bingley, UK: Emerald Group Publishing Limited
Open this publication in new window or tab >>Local government auditing in Sweden
2022 (English)In: Auditing practices in local governments: an international comparison / [ed] Laurence Ferry, Pasquale Ruggiero, Bingley, UK: Emerald Group Publishing Limited, 2022, 1, p. 131-137Chapter in book (Other academic)
Abstract [en]

Swedish local government audit has remained stable for a number of years. Political auditors are appointed to assess each local council’s work by the local council. They are assisted by professional auditors – however there is little standardisation of what audit means. The local council has considerable control over what the professional auditors do, setting out how they should be regulated, how they should be funded and what should happen in the aftermath of their reports. While the system has remained stable for a number of years, there are criticisms of how far the system advances local political accountability.

Place, publisher, year, edition, pages
Bingley, UK: Emerald Group Publishing Limited, 2022 Edition: 1
Series
Emerald Studies in Public Service Accounting and Accountability
Keywords
Regulatory space, Public sector audit, audit practices, Accountability, Local government, Sweden, Förvaltning, Revision, Sverige
National Category
Economics and Business Public Administration Studies
Identifiers
urn:nbn:se:liu:diva-187056 (URN)10.1108/978-1-80117-085-720221014 (DOI)9781801170864 (ISBN)9781801170857 (ISBN)9781801170871 (ISBN)
Available from: 2022-07-19 Created: 2022-07-19 Last updated: 2022-08-25Bibliographically approved
Hellman, N., Tagesson, T., Öhman, P. & Grönlund, A. (2022). Principbaserad redovisning (7ed.). Lund: Studentlitteratur
Open this publication in new window or tab >>Principbaserad redovisning
2022 (Swedish)Book (Other academic)
Place, publisher, year, edition, pages
Lund: Studentlitteratur, 2022. p. 358 Edition: 7
Keywords
Redovisning
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-182691 (URN)9789144153346 (ISBN)
Note

Sjunde upplagan

Available from: 2022-02-03 Created: 2022-02-03 Last updated: 2022-02-03Bibliographically approved
Hellman, N., Tagesson, T., Öhman, P. & Grönlund, A. (2022). Principbaserad redovisning: Övningsbok (7ed.). Lund: Studentlitteratur
Open this publication in new window or tab >>Principbaserad redovisning: Övningsbok
2022 (Swedish)Book (Other academic)
Place, publisher, year, edition, pages
Lund: Studentlitteratur, 2022. p. 384 Edition: 7
Keywords
Redovisning
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-182692 (URN)9789144153339 (ISBN)
Available from: 2022-02-03 Created: 2022-02-03 Last updated: 2022-02-03Bibliographically approved
Donatella, P., Haraldsson, M. & Tagesson, T. (2022). Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event. Journal of Public Budgeting, Accounting and Financial Management, 34(6), 117-136
Open this publication in new window or tab >>Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event
2022 (English)In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 34, no 6, p. 117-136Article in journal (Refereed) Published
Abstract [en]

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.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2022
Keywords
Annual report, Crisis, Covid-19, Disclosure, Public Sector Accounting
National Category
Economics and Business Public Administration Studies
Identifiers
urn:nbn:se:liu:diva-181160 (URN)10.1108/jpbafm-04-2021-0074 (DOI)000721110500001 ()
Available from: 2021-11-18 Created: 2021-11-18 Last updated: 2022-09-30Bibliographically approved
Donatella, P., Haraldsson, M., Sylvander, J. & Tagesson, T. (2022). Timeliness of financial reporting by municipalities: What are the determinants. In: : . Paper presented at CIGAR Workshop, Germany, 21-23 September, 2022.
Open this publication in new window or tab >>Timeliness of financial reporting by municipalities: What are the determinants
2022 (Swedish)Conference paper, Oral presentation only (Other academic)
Keywords
annual report, municipalities, public sector, report lag, timeliness
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-188824 (URN)
Conference
CIGAR Workshop, Germany, 21-23 September, 2022
Available from: 2022-09-27 Created: 2022-09-27 Last updated: 2022-11-09Bibliographically approved
Donatella, P. & Tagesson, T. (2021). CFO characteristics and opportunistic accounting choice in public sector organizations. Journal of Management and Governance, 25(2), 509-534
Open this publication in new window or tab >>CFO characteristics and opportunistic accounting choice in public sector organizations
2021 (English)In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 25, no 2, p. 509-534Article in journal (Refereed) Published
Abstract [en]

Two diferent theoretical foundations in the literature relate to the quality of fnancial 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 fnancial ofcer (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 AnessiPessina 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

Place, publisher, year, edition, pages
Springer, 2021
Keywords
CFO, compliance, Earnings management, Accounting choice, Public sector, Upper echelons theory
National Category
Economics and Business
Identifiers
urn:nbn:se:liu:diva-169702 (URN)10.1007/s10997-020-09521-1 (DOI)000554315100001 ()2-s2.0-85088875627 (Scopus ID)
Available from: 2020-09-16 Created: 2020-09-16 Last updated: 2022-10-06Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-2534-5809

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