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When revenues are not revenues : the influence of municipal governance on revenue recognition within Swedish municipal waste management

Haraldsson, Mattias LU (2017) In Local Government Studies 43(4). p.668-689
Abstract

This paper explores the influence of municipal governance forms and structures on accounting compliance in municipal organisations. If municipal governance forms and structures influence accounting compliance, then understanding these relationships becomes important when discussing heterogeneous practice and efficient accounting regulation. The context and object of analysis is the practices of revenue recognition within the Swedish municipal solid waste management sector. Overall, this analysis identifies that financial accounting compliance is influenced by municipal governance forms and structures, and the results further highlight how financial accounting practices might diffuse through local intra-organisational processes. The... (More)

This paper explores the influence of municipal governance forms and structures on accounting compliance in municipal organisations. If municipal governance forms and structures influence accounting compliance, then understanding these relationships becomes important when discussing heterogeneous practice and efficient accounting regulation. The context and object of analysis is the practices of revenue recognition within the Swedish municipal solid waste management sector. Overall, this analysis identifies that financial accounting compliance is influenced by municipal governance forms and structures, and the results further highlight how financial accounting practices might diffuse through local intra-organisational processes. The results emphasise that municipal governance forms and structures are important factors when considering heterogeneous accounting practices in the municipal sector which complement the more conventional analysis of how external institutional, political and economic forces influence accounting choice and compliance.

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author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
accountability, accounting, compliance, public sector, transparency, waste management
in
Local Government Studies
volume
43
issue
4
pages
22 pages
publisher
Taylor & Francis
external identifiers
  • scopus:85019953736
  • wos:000402074200009
ISSN
0300-3930
DOI
10.1080/03003930.2017.1322068
language
English
LU publication?
yes
id
8febf920-dacf-410a-a2cf-0974700bfea0
date added to LUP
2017-06-14 11:42:05
date last changed
2018-01-07 12:07:45
@article{8febf920-dacf-410a-a2cf-0974700bfea0,
  abstract     = {<p>This paper explores the influence of municipal governance forms and structures on accounting compliance in municipal organisations. If municipal governance forms and structures influence accounting compliance, then understanding these relationships becomes important when discussing heterogeneous practice and efficient accounting regulation. The context and object of analysis is the practices of revenue recognition within the Swedish municipal solid waste management sector. Overall, this analysis identifies that financial accounting compliance is influenced by municipal governance forms and structures, and the results further highlight how financial accounting practices might diffuse through local intra-organisational processes. The results emphasise that municipal governance forms and structures are important factors when considering heterogeneous accounting practices in the municipal sector which complement the more conventional analysis of how external institutional, political and economic forces influence accounting choice and compliance.</p>},
  author       = {Haraldsson, Mattias},
  issn         = {0300-3930},
  keyword      = {accountability,accounting,compliance,public sector,transparency,waste management},
  language     = {eng},
  month        = {07},
  number       = {4},
  pages        = {668--689},
  publisher    = {Taylor & Francis},
  series       = {Local Government Studies},
  title        = {When revenues are not revenues : the influence of municipal governance on revenue recognition within Swedish municipal waste management},
  url          = {http://dx.doi.org/10.1080/03003930.2017.1322068},
  volume       = {43},
  year         = {2017},
}