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What explains variation in volume of the volume of capital assets in Swedish local municipalities?

Fjertorp, Jonas LU (2010) 6th International Conference on Accounting, Auditing and Management in Public Sector Reforms, EIASM.
Abstract
Local governments in Sweden execute extensive volumes of capital investments.

The volume of capital assets in for profit organisations is limited by profitability

criteria. Local municipalities are not for profit organisations where profitability

criteria are subordinated. This paper investigates explanations of variation in

development of the volume of capital assets in Swedish local municipalities

between 1999-2008. In the first step four cases were performed to generate eight

suggestions for explanations. Hypothesises were generated by combining the

suggested explanations with a new political economy framework containing four

assumptions. A national data set... (More)
Local governments in Sweden execute extensive volumes of capital investments.

The volume of capital assets in for profit organisations is limited by profitability

criteria. Local municipalities are not for profit organisations where profitability

criteria are subordinated. This paper investigates explanations of variation in

development of the volume of capital assets in Swedish local municipalities

between 1999-2008. In the first step four cases were performed to generate eight

suggestions for explanations. Hypothesises were generated by combining the

suggested explanations with a new political economy framework containing four

assumptions. A national data set of 288 (of total 290) Swedish local municipalities

was used in a multiple linear regression analysis. The regression model include five

variables and explains 31 percentage of the variation.

An increasing volume of capital assets could be explained by population growth, a

high volume of capital assets per capita at the beginning of the period, high solidity

at the beginning of the period, an increasing level of charges and high political

stability with few majority changes. A decreasing volume of capital assets could be

explained in the opposite way. (Less)
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author
organization
publishing date
type
Contribution to conference
publication status
submitted
subject
keywords
local municipalities, economic conditions, population growth, new political economy, capital assets, capital investments, regression analysis
pages
20 pages
conference name
6th International Conference on Accounting, Auditing and Management in Public Sector Reforms, EIASM.
language
English
LU publication?
yes
id
c6e5b323-1f68-4c60-871d-b570e4e46763 (old id 1768738)
date added to LUP
2011-01-26 10:38:46
date last changed
2016-04-16 11:33:57
@misc{c6e5b323-1f68-4c60-871d-b570e4e46763,
  abstract     = {Local governments in Sweden execute extensive volumes of capital investments. <br/><br>
The volume of capital assets in for profit organisations is limited by profitability <br/><br>
criteria. Local municipalities are not for profit organisations where profitability <br/><br>
criteria are subordinated. This paper investigates explanations of variation in <br/><br>
development of the volume of capital assets in Swedish local municipalities <br/><br>
between 1999-2008. In the first step four cases were performed to generate eight <br/><br>
suggestions for explanations. Hypothesises were generated by combining the <br/><br>
suggested explanations with a new political economy framework containing four <br/><br>
assumptions. A national data set of 288 (of total 290) Swedish local municipalities <br/><br>
was used in a multiple linear regression analysis. The regression model include five <br/><br>
variables and explains 31 percentage of the variation. <br/><br>
An increasing volume of capital assets could be explained by population growth, a <br/><br>
high volume of capital assets per capita at the beginning of the period, high solidity <br/><br>
at the beginning of the period, an increasing level of charges and high political <br/><br>
stability with few majority changes. A decreasing volume of capital assets could be <br/><br>
explained in the opposite way.},
  author       = {Fjertorp, Jonas},
  keyword      = {local municipalities,economic conditions,population 
growth,new political economy,capital assets,capital investments,regression analysis},
  language     = {eng},
  pages        = {20},
  title        = {What explains variation in volume of the volume of capital assets in Swedish local municipalities?},
  year         = {2010},
}