Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Mysteriet koncernbidrag: En explorativ studie av skånska kommuner

Edvinsson, Per LU ; Hellberg, Moa LU and Rodynchenko, Nadiia LU (2025) FEKH69 20251
Department of Business Administration
Abstract
Purpose: The study aims to map and analyze the use of group contributions in corporate structures of municipalities in Skåne. By examining how municipalities with varying conditions utilize group contributions and identifying the factors influencing their decisions, the objective is to uncover patterns and potential challenges.
Methodology: Due to the limited prior research on this topic, an exploratory study with a qualitative approach was deemed appropriate. The study consists of two complementary parts, combining document analysis with semi-structured interviews as its methodological framework.
Empirical foundation: The study's empirical foundation is based on document analysis of annual reports, consolidated financial statements,... (More)
Purpose: The study aims to map and analyze the use of group contributions in corporate structures of municipalities in Skåne. By examining how municipalities with varying conditions utilize group contributions and identifying the factors influencing their decisions, the objective is to uncover patterns and potential challenges.
Methodology: Due to the limited prior research on this topic, an exploratory study with a qualitative approach was deemed appropriate. The study consists of two complementary parts, combining document analysis with semi-structured interviews as its methodological framework.
Empirical foundation: The study's empirical foundation is based on document analysis of annual reports, consolidated financial statements, and ownership directives from 33 municipalities in Skåne between 2022 and 2023, complemented by semi-structured interviews with financial managers from a selected number of municipalities.
Conclusion: The study identifies three type-models that illustrates the municipalities' use of group contributions. It is also shown that there are four main motives for the use of group contributions and that a more varied use of the tool requires a more complex organizational structure. The challenges that emerge are primarily legal in nature, leading to differences in how the tool is interpreted and applied. (Less)
Please use this url to cite or link to this publication:
author
Edvinsson, Per LU ; Hellberg, Moa LU and Rodynchenko, Nadiia LU
supervisor
organization
course
FEKH69 20251
year
type
M2 - Bachelor Degree
subject
keywords
Group Contributions, Municipal Corporations, Corporate Structure, Municipal Companies, Exploratory Study
language
Swedish
id
9207480
date added to LUP
2025-09-16 10:16:47
date last changed
2025-09-16 10:16:47
@misc{9207480,
  abstract     = {{Purpose: The study aims to map and analyze the use of group contributions in corporate structures of municipalities in Skåne. By examining how municipalities with varying conditions utilize group contributions and identifying the factors influencing their decisions, the objective is to uncover patterns and potential challenges. 
Methodology: Due to the limited prior research on this topic, an exploratory study with a qualitative approach was deemed appropriate. The study consists of two complementary parts, combining document analysis with semi-structured interviews as its methodological framework.
Empirical foundation: The study's empirical foundation is based on document analysis of annual reports, consolidated financial statements, and ownership directives from 33 municipalities in Skåne between 2022 and 2023, complemented by semi-structured interviews with financial managers from a selected number of municipalities.
Conclusion: The study identifies three type-models that illustrates the municipalities' use of group contributions. It is also shown that there are four main motives for the use of group contributions and that a more varied use of the tool requires a more complex organizational structure. The challenges that emerge are primarily legal in nature, leading to differences in how the tool is interpreted and applied.}},
  author       = {{Edvinsson, Per and Hellberg, Moa and Rodynchenko, Nadiia}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Mysteriet koncernbidrag: En explorativ studie av skånska kommuner}},
  year         = {{2025}},
}