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Resultatutjämningsreserv: Tillämpning och efterlevnad i svenska kommuner
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.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Municipal balancing reserve : Practice and compliance in Swedish municipalities (English)
Abstract [sv]

Forskningsproblem Sedan 2013 får svenska kommuner reservera medel i enresultatutjämningsreserv (RUR) för att utjämna skatteintäkteröver en konjunkturcykel. Behov finns att förklara efterlevnadenav denna nya, frivilliga redovisningsreglering.

Syfte

Syftet med studien är att beskriva och förklara tillämpning ochefterlevnad av RUR i svenska kommuner.

Metod

16 hypoteser härleds utifrån befintlig redovisningsteori. Dessaprövas genom en dokumentstudie av 289 årsredovisningar.Dessutom intervjuas 2 ekonomichefer.

Resultat

122 svenska kommuner (42 %) har reserverat medel till(tillämpar) RUR. Endast 5 kommuner (4 %) har korrektredovisning (efterlevnad) av RUR. Medelkommunen avviker 40% från lagstiftningen.

Kunskapsbidrag

De statistiska analyserna visar att finansiell styrka, politiskmajoritet och revisionsbyrå kan förklara tillämpning ochefterlevnad av RUR. Intervjustudien indikerar även att resurserinom kommunen, graden av engagemang hos tjänstemän samtandra kommuner påverkar RUR.

Abstract [en]

Problem Since 2013, Swedish municipalities have the opportunity toreserve funds to a municipal balancing reserve (MBR), inorder to equalize tax revenues during an economic cycle.There are needs to explain the compliance of this new,voluntary accounting regulation.

Purpose

The aim of this study is to describe and explain accountingchoice and compliance of MBR in Swedish municipalities.

Method

16 hypothesis are derived from existent accounting theory.They are tested through a document study of 289 annualreports. Furthermore, 2 CFOs are interviewed.

Results

122 Swedish municipalities (42 %) have reserved funds toMBR. Only 5 municipalities (4 %) have excellentcompliance. On average, municipalities deviate 40 % fromthe legal requirements.

Contribution

The statistical analyses show that financial strength, politicalmajority and audit firm can explain practice and complianceof MBR. The interviews also indicates that resources withinthe municipality, the level of commitment among theofficials and other municipalities influence MBR.

Place, publisher, year, edition, pages
2015. , 69 p.
Keyword [en]
Accounting choice; Compliance; Positive accounting theory; Institutional theory; Municipalities
Keyword [sv]
Redovisningsval; Efterlevnad; Positiv redovisningsteori; Institutionell teori; Kommuner
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-120825ISRN: LIU-IEI-FIL-A--15/01935--SEOAI: oai:DiVA.org:liu-120825DiVA: diva2:848893
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Supervisors
Examiners
Available from: 2015-08-28 Created: 2015-08-26 Last updated: 2015-08-28Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
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Output format
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