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Från underskott till en ekonomi i balans

Ennen, Emilia LU ; Ternrud, Vilma LU and Björkdahl, Ida LU (2025) FEKH69 20242
Department of Business Administration
Abstract
Title: From deficit to a balanced economy - A qualitative study on underlying factors that
explain why Swedish municipalities report a negative balance requirement result and how
strategies can be applied for restoration
Seminar date: January 16, 2025.
Course: FEKH69 - Bachelor's degree thesis in Accounting, 15 University credit points.
Authors: Ida Björkdahl, Emilia Ennen, Vilma Ternrud.
Advisor: Liesel Klemcke.
Key words: Balance requirement results, decision-making processes, municipal accounting,
cost efficiency, extraordinary reasons.
Research question: Which factors explain Swedish municipalities negative balance
requirement results and how can strategies be applied to manage the deficit?
Purpose: The main purpose of the... (More)
Title: From deficit to a balanced economy - A qualitative study on underlying factors that
explain why Swedish municipalities report a negative balance requirement result and how
strategies can be applied for restoration
Seminar date: January 16, 2025.
Course: FEKH69 - Bachelor's degree thesis in Accounting, 15 University credit points.
Authors: Ida Björkdahl, Emilia Ennen, Vilma Ternrud.
Advisor: Liesel Klemcke.
Key words: Balance requirement results, decision-making processes, municipal accounting,
cost efficiency, extraordinary reasons.
Research question: Which factors explain Swedish municipalities negative balance
requirement results and how can strategies be applied to manage the deficit?
Purpose: The main purpose of the study is to identify the underlying factors that can explain
why Swedish municipalities report a negative balance requirement result, and to gain a
deeper understanding of how municipalities can optimize their strategic decision-making to
address a financial deficit.
Methodology: The methodological approach applied is a qualitative method with
semi-structured interviews, conducted with six chief financial officers from various
municipalities in Sweden. The empirical material has been summarized based on the financial
reports of the studied municipalities and themes identified in the interview study.
Theoretical perspectives: The theoretical framework on which the study bases the analysis
on is Contingency Theory. The theory aims to create a deeper understanding of the
underlying factors identified in the empirical data. The theory aims to enable individual
application of strategic methods for the unique circumstances of Swedish municipalities.
Result: The result based on the empirical data highlights the underlying factors that explain
the negative balance requirement result for each municipality and the strategies that have
been applied. Four recurring themes have been identified for all interview subjects, which
are: politics, population development, social services, and exceptional reasons.
Conclusions: The study's contribution is to present the underlying factors behind why
Swedish municipalities report negative balance requirement results. The conclusion explains
how Swedish municipalities apply strategies and aims to contribute to how municipalities can
optimize strategic decision-making. (Less)
Please use this url to cite or link to this publication:
author
Ennen, Emilia LU ; Ternrud, Vilma LU and Björkdahl, Ida LU
supervisor
organization
course
FEKH69 20242
year
type
M2 - Bachelor Degree
subject
keywords
Balance requirement results, decision-making processes, municipal accounting, cost efficiency, extraordinary reasons.
language
Swedish
id
9185064
date added to LUP
2025-03-24 11:34:31
date last changed
2025-03-24 11:34:31
@misc{9185064,
  abstract     = {{Title: From deficit to a balanced economy - A qualitative study on underlying factors that
explain why Swedish municipalities report a negative balance requirement result and how
strategies can be applied for restoration
Seminar date: January 16, 2025.
Course: FEKH69 - Bachelor's degree thesis in Accounting, 15 University credit points.
Authors: Ida Björkdahl, Emilia Ennen, Vilma Ternrud.
Advisor: Liesel Klemcke.
Key words: Balance requirement results, decision-making processes, municipal accounting,
cost efficiency, extraordinary reasons.
Research question: Which factors explain Swedish municipalities negative balance
requirement results and how can strategies be applied to manage the deficit?
Purpose: The main purpose of the study is to identify the underlying factors that can explain
why Swedish municipalities report a negative balance requirement result, and to gain a
deeper understanding of how municipalities can optimize their strategic decision-making to
address a financial deficit.
Methodology: The methodological approach applied is a qualitative method with
semi-structured interviews, conducted with six chief financial officers from various
municipalities in Sweden. The empirical material has been summarized based on the financial
reports of the studied municipalities and themes identified in the interview study.
Theoretical perspectives: The theoretical framework on which the study bases the analysis
on is Contingency Theory. The theory aims to create a deeper understanding of the
underlying factors identified in the empirical data. The theory aims to enable individual
application of strategic methods for the unique circumstances of Swedish municipalities.
Result: The result based on the empirical data highlights the underlying factors that explain
the negative balance requirement result for each municipality and the strategies that have
been applied. Four recurring themes have been identified for all interview subjects, which
are: politics, population development, social services, and exceptional reasons.
Conclusions: The study's contribution is to present the underlying factors behind why
Swedish municipalities report negative balance requirement results. The conclusion explains
how Swedish municipalities apply strategies and aims to contribute to how municipalities can
optimize strategic decision-making.}},
  author       = {{Ennen, Emilia and Ternrud, Vilma and Björkdahl, Ida}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Från underskott till en ekonomi i balans}},
  year         = {{2025}},
}