Från ambition till verklighet: En fallstudie av redovisningsregleringsprocessen
Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
From intention to outcome : A casestudy of the accounting regulation process (English)
Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors.
Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards.
Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st. The case process has been analysed through interviews and document studies from the arise of the intention of regulation of different interest parties, until the accounting law was established.
Results: Lobbying and interest of conflicts exists in accounting regulation processes. Depending on the subject of reglulation, different parties feel their interests beeing challenged. The intensity in the conflict of interest and the incentive to lobby depends on the “matter” of the regulation. The process are governed in the constitution of the private individuals of the deciding regulation body.
Place, publisher, year, edition, pages
Ekonomiska institutionen , 2003. , 73 p.
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2003:32
Business and economics, financial accounting, accounting regulation, accounting standard, accounting regulation process, conflict of interests, lobbying
Economics and Business
IdentifiersURN: urn:nbn:se:liu:diva-1930OAI: oai:DiVA.org:liu-1930DiVA: diva2:19257