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Vägen mot en komponentredovisande kommunal sektor: En studie om de svenska kommunernas bemötande av ny redovisningsreglering
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
The road towards a component accounting municipal sector : A study of the Swedish municipalities' response to new accounting regulation (English)
Abstract [sv]

Inledning

År 2014 utfärdade Rådet för Kommunal Redovisning ett explicit krav om att svenska kommuner ska komponentredovisa materiella anläggningstillgångar. Tidigare studier visar att kommuners efterlevnad av redovisningsreglering är bristfällig och att ny reglering tar lång tid att implementera, samtidigt som det principbaserade regelverket ger upphov till skillnader i gjorda bedömningar.

Syfte

Studiens syfte är att utforska hur de svenska kommunerna har hanterat det nya explicita kravet på komponentredovisning, och förklara skillnader i uppskattningar och bedömningar avseende komponentindelning samt nyttjandeperioder.

Metod

Studien är av ett kvantitativt slag med en deduktiv ansats, där 18 hypoteser avseende kommunernas redovisningsval har formulerats. En tvärsnittsdesign har använts, och datainsamlingen har huvudsakligen skett genom enkäter. Studien har begränsats till tillgångsslaget gator och vägar.

Slutsatser

Analysen visade att 39,4% av de studerade kommunerna ännu inte hade implementerat komponentredovisning för gator och vägar vid slutet av år 2016. Kommunens storlek visade sig vidare ha ett signifikant positivt samband med tillämpningen av komponentredovisning. En stor spridning i både antalet redovisade komponenter och längden på bedömd nyttjandeperiod uppvisades hos de studerade kommunerna. Kommunens storlek och förekomsten av ett minoritetsstyre visade sig ha signifikanta positiva samband med antalet komponenter som kommunerna redovisade.

Abstract [en]

Introduction

In 2014, the Council for Municipal Accounting issued an explicit requirement that Swedish municipalities have to implement component depreciation of tangible fixed assets. Previous studies show that municipalities' compliance with accounting regulations is inadequate and that new regulation takes a long time to implement, while the principle-based regulatory framework gives rise to differences in assessments.

Purpose

The purpose of the study is to explore how the Swedish municipalities have handled the new explicit requirement for component accounting, and explain differences in estimates and assessments regarding component classification and useful lives.

Method

The study is of a quantitative nature with a deductive approach, where 18 hypotheses regarding municipalities' accounting choices have been formulated. A cross-sectional design has been used, and data collection has mainly taken place through surveys. The class of assets included in the study has been limited to roads.

Conclusions

The analysis showed that 39.4% of the municipalities studied had not yet implemented component accounting of roads at the end of 2016. The size of the municipality proved to have a significant positive relation to the implementation of component accounting. A large spread in both the number of reported components and the length of the estimated useful life was shown in the municipalities studied. The size of the municipality and the existence of a minority rule proved to have significant positive correlations with the number of components reported by the municipalities.

Place, publisher, year, edition, pages
2017. , p. 117
Keywords [en]
Accounting, Component accounting, Municipal sector, Compliance, Tangible fixed assets, Positive accounting theory, Institutional theory
Keywords [sv]
Redovisningsval, Komponentredovisning, Kommunal sektor, Efterlevnad, Materiella anläggningstillgångar, Positiv redovisningsteori, Institutionell teori
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-139968ISRN: LIU-IEI-FIL-A--17/02494--SEOAI: oai:DiVA.org:liu-139968DiVA, id: diva2:1135399
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2017-08-24 Created: 2017-08-23 Last updated: 2017-08-24Bibliographically approved

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