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Compromise and avoidance: The response to new legislation
Ekonomihögskolan vid Lunds Universitet.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2014 (English)In: Journal of Accounting & Organizational Change, ISSN 1832-5912, Vol. 10, no 3, 288-313 p.Article in journal (Refereed) Published
Abstract [en]

Purpose– The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector.

Design/methodology/approach– The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010. We obtained complete data from 250 of Sweden's 290 municipalities. The data are analyzed by statistical methods. The explanations are based on an institutional theory.

Findings– Most of the organizations surveyed in this study had taken measures in line with the new regulations, but none of them had adapted fully to the new requirements. Thus, we suggest that the industry has responded to the new regulation by compromise and avoidance. The statistical analyses show that compliance with legislation and GAAP is associated with legal form, minority governance, fee, tax base, population growth and audit firm.

Research limitations/implications– This paper provides insight into the factors that explain compliance with accounting regulation. Future research would benefit from researching the decision process when organizations choose to comply or not to comply with specific accounting regulations in the public sector.

Originality/value– Few prior studies focus on the actual compliance of accounting practices at the municipal level in relation to accounting regulation and the factors that explain the level of compliance. Knowledge of the factors that explain compliance to accounting regulation will benefit from future policy decisions on regulation and auditing of public sector accounting

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2014. Vol. 10, no 3, 288-313 p.
Keyword [en]
Accounting, Accounting regulation, Public sector reform, Public sector accounting, Regulated industries
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-110947DOI: 10.1108/JAOC-10-2012-0096OAI: oai:DiVA.org:liu-110947DiVA: diva2:751050
Available from: 2014-09-30 Created: 2014-09-30 Last updated: 2014-10-15Bibliographically approved

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Tagesson, Torbjörn

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf