Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting

Scandinavian Journal of Management

Volumn 24, Issue 3, 2008, Pages 271-283

  Falkman, Pär ^a   Tagesson, Torbjorn ^b  

^a Ernst and Young AB   (Sweden)

^b KRISTIANSTAD UNIVERSITY   (Sweden)

Author keywords

Accounting standards; Compliance; Institutional theory; Legislation; Municipalities; Positive accounting theory

Indexed keywords

EID: 47549118645     PISSN: 09565221     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.scaman.2008.02.004     Document Type: Article

References (51)

1. AICPA (American Institute of Certified Public Accountants). Objectives of financial statements (1973), AICPA, New York
2. Bealing Jr. W.E. Actions speak louder than words: An institutional perspective on the securities and exchange commission. Accounting, Organizations and Society 19 7 (1994) 555-567
3. Bergevärn L.-E., Mellemvik F., and Olson O. Institutionalization of municipal accounting-A comparative study between Sweden and Norway. Scandinavian Journal of Management 11 1 (1995) 25-41
4. In: Bourmistrov A., and Mellemvik F. (Eds). International trends and experiences in government accounting (2005), Cappelen Akedemisk Forlag, Oslo
5. Broadbent J., and Guthrie J. Changes in the public sector: A review of recent 'alternative' accounting research. Accounting, Auditing and Accountability Journal 5 2 (1992) 3-31
6. Brorström B. För den goda redovisningsseden (1997), Studentlitteratur, Lund
7. Brorström B. Den finansiella redovisningens utveckling och kvalitet-om onödiga störningar och bristande aktualitet. In: Siverbo S. (Ed). Demokratisk och effektiv styrning-En antologi om forskning i offentlig förvaltning (2007), Studentlitteratur, Lund
8. Brorström B., Haglund A., and Solli R. Förvaltningsekonomi. 2nd ed. (2005), Studentlitteratur, Lund
9. Brunsson N. The organization of hypocrisy. 2nd ed. (2002), Liber Ekonomi, Malmö
10. Carpenter V.L., and Feroz E.H. Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26 (2001) 565-596
11. Cassel F. Behovet av kommunal externrevision (2000), SNS, Stockholm
12. Christensen M. The 'third hand': Private sector consultants in public sector accounting change. European Accounting Review 14 3 (2005) 447-474
13. Christiaens J. Symposium on local government accounting reforms in Europe: Introduction. Journal of Public Budgeting, Accounting & Financial Management 14 4 (2002) 560-564
14. Collin, S. -O., Tagesson, T., Andersson, A., Cato, J., & Hansson, K. (2004). Explaining the choice of accounting standards in municipal corporations, Working Paper Series 2004:2. Department of Business Studies, Kristianstad University College. (Presented at the 27th European Accounting Association Congress, Prague, 2004.)
15. Covalevski M.A., and Dirsmith M.W. An institutional perspective on the rise, social transformation, and fall of a university budget category. Administrative Science Quarterly 33 (1988) 562-587
16. DiMaggio P.J., and Powell W.W. The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 48 (1983) 147-160
17. Downs A. An economic theory of democracy (1957), Harper & Row, New York
18. Falkman P. Statlig redovisning enligt bokföringsmässiga grunder (1998), Cefos, Göteborgs Universitet, Göteborg
19. Fihn G. Förändring och användning av redovisning: Tre uppsatser om redovisning (1994), Licentiatuppsats, Företagsekonomiska institutionen, Göteborg
20. Haglund A. Resovisningsrådets studie av praxis räkenskapsåret 2001. Kommunal ekonomi 5 (2002)
21. Hopwood A.G. Accounting and the pursuit of efficiency. In: Hopwood A., and Tompkins C. (Eds). Issues in public sector accounting (1984), Philip Allan Publishers, Oxford
22. Jacobsson B., and Sahlin-Andersson K. Dynamics of soft regulations. In: Djerlic M.-L., and Sahlin-Andersson K. (Eds). Transnational governance-Institutional dynamics of regulation (2006), Cambridge University Press, Cambridge
23. Jensen M.C., and Meckling W.H. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (1976) 305-360
24. Jönsson S. Eliten och normerna (1985), Doxa, Lund
25. Lüder K. Contingency theory of governmental accounting innovations in the politico-administrative environment. In: Chan J.L., and Patton J.M. (Eds). Research in governmental and nonprofit accounting Vol. 7 (1992), Jai Press, Greenwich, Connecticut
26. Lüder K. The 'contingency model' reconsidered: Experiences from Italy, Japan and Spain. In: Buschor E., and Schedler K. (Eds). Perspectives on performance measurement and public sector accounting (1994), Paul Haupt, Berne, Stuttgart, Vienna
27. In: Lüder K., and Jones R. (Eds). Reforming governmental accounting and budgeting in Europe (2003), Fachverlag Moderne Wirtschaft, Frankfurt am Main
28. Luft J., and Shields M.D. Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical accounting research. The European Accounting Review 11 4 (2002) 795-803
29. Martin J. Reorienting a nation: Consultants and Australian public policy (1998), Ashgate, Aldershot, UK
30. Mattisson O., Paulsson G., and Tagesson T. Sweden. In: Lüder K., and Jones R. (Eds). Reforming governmental accounting and budgeting in Europe (2003), Fachverlag Moderne Wirtschaft, Frankfurt
31. Meyer J.W., and Rowan B. Institutionalized organizations: Formal structures as myth and ceremony. American Journal of Sociology 83 2 (1977) 310-363
32. Meyer J.W., and Scott R. Centralization and legitimacy problems of local government. Organizational environments: Ritual and rationality (1982), Sage Publications, Beverly Hills, CA
33. Mizruchi M.S., and Fein L.C. The social construction of organization knowledge: A study of the uses of coercive, mimetic and normative isomorphism. Administrative Science Quarterly 35 (1999) 653-683
34. Modell S. Performance measurement and institutional processes: A study of managerial responses to public sector reform. Management Accounting Research 12 (2001) 437-464
35. Monsen N., and Näsi S. The contingency model of governmental accounting innovation: A discussion. The European Accounting Review 7 2 (1998) 275-288
36. Neu D., and Simmons C. Reconsidering the 'social' in positive accounting theory: The case of site restoration costs. Critical Perspectives on Accounting 7 (1996) 409-435
37. OECD. (2000). Accrual accounting and budgeting practices in member countries: Overview. Paper presented at the International Accrual Accounting and Budgeting Symposium, Paris, 13-14 November 2000.
38. Oliver C. Strategic response to institutional processes. Academy of Management Review 16 1 (1991) 145-179
39. Olsen R.H. Ex-post accounting in incremental budgeting: a study of Norwegian municipalities. Scandinavian Journal of Management 13 1 (1997) 65-75
40. Olson O. Qualities of the programme concept in municipal budgeting. Scandinavian Journal of Management 6 1 (1990) 13-29
41. Olson O., Guthrie J., and Humphrey C. Global warning! Debating International Developments in New Public Financial Management (1998), Cappelen Akademisk Forlag, Oslo
42. Paulsson G. Accrual accounting in the public sector: experiences from the central government in Sweden. Financial Accountability & Management 22 1 (2006) 47-62
43. Pfeffer J., and Salancik G.R. The external control of organizations: A resource dependency perspective (1978), Harper & Row, New York
44. Scott W. Financial Accounting Theory. 3rd ed (2003), Prentice Hall, Toronto
45. Tagesson T. Does legislation or form of association influence the harmonization of accounting?-A study of the Swedish water and sewage sector. Utilities Policy 15 4 (2007) 248-260
46. Touron P. The adoption of US GAAP by French firms before the creation of the International Accounting Standard Committee: an institutional explanation. Critical Perspectives on Accounting 16 (2005) 851-873
47. Watts R.L., and Zimmerman J.L. Towards a positive theory of the determination of accounting standards. The Accounting Review LIII January (1978) 112-134
48. Watts R.L., and Zimmerman J.L. The demand for and supply of accounting theories: the market for excuses. The Accounting Review LIV (1979) 273-305
49. Watts R.L., and Zimmerman J.L. Positive accounting theory (1986), Prentice-Hall, New Jersey
50. Wildavsky A. Budgeting-A comparative theory of budgetary processes (1975), Little, Brown & Co, Boston
51. Zimmerman J.L. The municipal accounting maze: an analysis of political incentives. Journal of Accounting Research 15 Supplement (1977) 107-144