دانلود مقاله ISI انگلیسی شماره 52035
عنوان فارسی مقاله

حسابداری تعهدی لزوما به معنای حسابداری تعهدی نیست: عواملی که در انطباق با استانداردهای حسابداری در حسابداری شهرداری سوئدی مقابله می کند

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
52035 2008 13 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Scandinavian Journal of Management, Volume 24, Issue 3, September 2008, Pages 271–283

کلمات کلیدی
استانداردهای حسابداری؛ انطباق؛ نظریه نهادی؛ قانون گذاری؛ شهرداری؛ تئوری حسابداری مثبت
پیش نمایش مقاله
پیش نمایش مقاله حسابداری تعهدی لزوما به معنای حسابداری تعهدی نیست: عواملی که در انطباق با استانداردهای حسابداری در حسابداری شهرداری سوئدی مقابله می کند

چکیده انگلیسی

The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998 after having been merely voluntarily regulated in the past. In accordance with the legislation, a standard-setting body was formed, with responsibility for development and interpretation of generally accepted accounting principles for municipal accounting. Important aims of the legislation and reform were to suppress ‘creative’ accounting and to increase the level of harmonization and comparability. Using the lens of positive accounting theory as well as institutional theory, this paper describes and explains the impact of the legislation and standard setting in the Swedish municipal sector. We have used a triangulation approach, collecting data through a survey, documentary study and interviews. The overall results show that the reform has had a very limited impact on accounting practice. Compliance with accounting standards was in general poor. This result is in line with the assumptions of positive accounting theory. However, the study also shows that there are differences among the preparers which can be explained by institutional theory. Large municipalities produce better accounting information (i.e. more in line with generally accepted accounting principles) than the municipalities in general. Weak audit quality seems to be another important factor that explains the poor compliance with accounting standards.

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