Är Intern Kontroll Nyckeln till God Budgetföljsamhet?
(2023) FEKH69 20231Department of Business Administration
- Abstract (Swedish)
- Titel: Är Intern Kontroll Nyckeln till God Budgetföljsamhet?
Datum för seminarium: 2023-06-02
Kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng
Författare: Christopher Havkwist, Hugo Holmin, Sten-Åke Åkesson
Handledare: Mattias Haraldsson
Nyckelord: Intern Kontroll; Budgetföljsamhet; Budgetkontroll; Budgetavvikelse; Kommuner
Frågeställningar:
Hur arbetar de utvalda kommunerna med intern kontroll?
Vilka samband finns mellan intern kontroll och budgetprocessen respektive budgetkontroll?
I vilken utsträckning stödjer arbetet med intern kontroll en god budgetföljsamhet?
Syfte: Studiens huvudsyfte är att fylla det forskningsgap som identifierats i problemdiskussionen,... (More) - Titel: Är Intern Kontroll Nyckeln till God Budgetföljsamhet?
Datum för seminarium: 2023-06-02
Kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng
Författare: Christopher Havkwist, Hugo Holmin, Sten-Åke Åkesson
Handledare: Mattias Haraldsson
Nyckelord: Intern Kontroll; Budgetföljsamhet; Budgetkontroll; Budgetavvikelse; Kommuner
Frågeställningar:
Hur arbetar de utvalda kommunerna med intern kontroll?
Vilka samband finns mellan intern kontroll och budgetprocessen respektive budgetkontroll?
I vilken utsträckning stödjer arbetet med intern kontroll en god budgetföljsamhet?
Syfte: Studiens huvudsyfte är att fylla det forskningsgap som identifierats i problemdiskussionen, nämligen att undersöka om kommunernas arbete med intern kontroll kan stödja deras budgetföljsamhet. För att uppfylla detta huvudsyfte ämnar studien också att utforska samband mellan kommunernas interna kontroll och budgetprocessen respektive budgetkontroll. Ytterligare ett delsyfte som också fungerar som en grundläggande förutsättning för att uppfylla huvudsyftet är att kartlägga de utvalda kommunernas arbete med intern kontroll.
Teoretiska Perspektiv: Studiens teoretiska bas utgörs av övergripande teorier som kan kopplas till intern kontroll. Mer specifikt rörande organisationer, riskanalyser, kontroller och uppföljning. Vidare utgörs basen av teorier om budget, budgetprocessen och budgetkontroll. Tidigare forskning på dessa områden appliceras för att bilda ett konceptuellt ramverk som kopplar samman intern kontroll och budgetföljsamhet.
Metod: En kvalitativ tvärsnittsstudie utförd i form av semistrukturerade intervjuer med anställda på de utvalda kommunerna som är ansvariga över intern kontroll. Ytterligare empiri har samlats in från kommunernas styrdokument och årsredovisningar.
Resultat: Studiens empiri presenterar likheter och skillnader mellan kommunernas arbete med intern kontroll. Vidare presenteras kommunernas arbete med budgetprocessen och hur viktig budgeten är för dem. Empirin grundar sig i intervjuer med sex utvalda kommuner och i dokument från de utvalda kommunerna.
Slutsats: Studien visar att det finns vissa skillnader i kommunernas arbete med intern kontroll. Vidare visar studiens slutsatser på att fem stycken samband mellan intern kontroll och budgetprocessen respektive budgetkontroll anses existera. Studien visar att det finns ett visst teoretiskt och empiriskt stöd för att ett omfattande intern kontrollarbete stödjer budgetföljsamhet men kan inte fastställa sambandet helt. En slutsats är istället att helheten i arbetet med intern kontroll behövs för ett bra resultat. Att endast fokusera på utvalda delar är inte tillräckligt. (Less) - Abstract
- Title: Is Internal Control the Key to Good Budget Compliance?
Seminar date: 2023-06-02
Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate level, 15 ECTS-Credits
Authors: Christopher Havkwist, Hugo Holmin, Sten-Åke Åkesson
Advisor: Mattias Haraldsson
Key Words: Internal Control; Budget Compliance; Budget Control; Budget Deviation; Municipalities
Research Questions:
How do the selected municipalities work with internal control?
Which connections are there between internal control and the budget process respectively budget control?
To what extent does the use of internal control support good budget compliance?
Purpose: The primary purpose of this... (More) - Title: Is Internal Control the Key to Good Budget Compliance?
Seminar date: 2023-06-02
Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate level, 15 ECTS-Credits
Authors: Christopher Havkwist, Hugo Holmin, Sten-Åke Åkesson
Advisor: Mattias Haraldsson
Key Words: Internal Control; Budget Compliance; Budget Control; Budget Deviation; Municipalities
Research Questions:
How do the selected municipalities work with internal control?
Which connections are there between internal control and the budget process respectively budget control?
To what extent does the use of internal control support good budget compliance?
Purpose: The primary purpose of this study is to fill the research gap that has been identified in the problematization, namely to investigate whether the municipalities’ work with internal control can support their budget compliance. In order to fulfill this primary purpose, the study also intends to explore connections between the municipalities’ work with internal control and the budget process respectively budget control. Another secondary purpose that also functions as a basic prerequisite for fulfilling the primary purpose is to map out the selected municipalities’ work with internal control.
Theoretical Perspectives: The study’s theoretical base consists of overarching theories that are related to internal control. More specifically concerning organizations, risk analyses, controls and follow-ups. Furthermore, the base consists of theories regarding the budget, the budget process and budget control. Previous research in these areas is applied to form a conceptual framework linking internal control and budget compliance.
Methodology: A qualitative cross-sectional study carried out in the form of semi-structured interviews with employees of the selected municipalities who are responsible for internal control. Additional empirical material has been collected from the municipalities' governing documents and annual reports.
Results: The study’s empirical material presents similarities and differences between the municipalities’ work with internal control. Furthermore, it presents the municipalities’ work with the budget process and how important the budget is to them. The empirical material is based on interviews with six selected municipalities and on documents from the selected municipalities.
Conclusion: The study highlights that there are certain differences in the municipalities’ work with internal control. Moreover, the study’s conclusion highlights that five connections between internal control and the budget process respectively budget control are considered to exist. The study displays that there is some theoretical and empirical support that extensive work with internal control supports budget compliance but cannot establish a complete connection. Instead, a conclusion is that a complete work with internal control is needed for a good result. Focusing only on selected parts is not enough. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9129555
- author
- Holmin, Hugo LU ; Havkwist, Christopher LU and Åkesson, Sten-Åke LU
- supervisor
- organization
- course
- FEKH69 20231
- year
- 2023
- type
- M2 - Bachelor Degree
- subject
- keywords
- Intern Kontroll, Budgetföljsamhet, Budgetkontroll, Budgetavvikelse, Kommuner
- language
- Swedish
- id
- 9129555
- date added to LUP
- 2023-08-07 11:48:53
- date last changed
- 2023-09-01 08:26:07
@misc{9129555,
abstract = {{Title: Is Internal Control the Key to Good Budget Compliance?
Seminar date: 2023-06-02
Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate level, 15 ECTS-Credits
Authors: Christopher Havkwist, Hugo Holmin, Sten-Åke Åkesson
Advisor: Mattias Haraldsson
Key Words: Internal Control; Budget Compliance; Budget Control; Budget Deviation; Municipalities
Research Questions:
How do the selected municipalities work with internal control?
Which connections are there between internal control and the budget process respectively budget control?
To what extent does the use of internal control support good budget compliance?
Purpose: The primary purpose of this study is to fill the research gap that has been identified in the problematization, namely to investigate whether the municipalities’ work with internal control can support their budget compliance. In order to fulfill this primary purpose, the study also intends to explore connections between the municipalities’ work with internal control and the budget process respectively budget control. Another secondary purpose that also functions as a basic prerequisite for fulfilling the primary purpose is to map out the selected municipalities’ work with internal control.
Theoretical Perspectives: The study’s theoretical base consists of overarching theories that are related to internal control. More specifically concerning organizations, risk analyses, controls and follow-ups. Furthermore, the base consists of theories regarding the budget, the budget process and budget control. Previous research in these areas is applied to form a conceptual framework linking internal control and budget compliance.
Methodology: A qualitative cross-sectional study carried out in the form of semi-structured interviews with employees of the selected municipalities who are responsible for internal control. Additional empirical material has been collected from the municipalities' governing documents and annual reports.
Results: The study’s empirical material presents similarities and differences between the municipalities’ work with internal control. Furthermore, it presents the municipalities’ work with the budget process and how important the budget is to them. The empirical material is based on interviews with six selected municipalities and on documents from the selected municipalities.
Conclusion: The study highlights that there are certain differences in the municipalities’ work with internal control. Moreover, the study’s conclusion highlights that five connections between internal control and the budget process respectively budget control are considered to exist. The study displays that there is some theoretical and empirical support that extensive work with internal control supports budget compliance but cannot establish a complete connection. Instead, a conclusion is that a complete work with internal control is needed for a good result. Focusing only on selected parts is not enough.}},
author = {{Holmin, Hugo and Havkwist, Christopher and Åkesson, Sten-Åke}},
language = {{swe}},
note = {{Student Paper}},
title = {{Är Intern Kontroll Nyckeln till God Budgetföljsamhet?}},
year = {{2023}},
}