Off-balance i kommunhuset?

Neander, Fanny; Olsson, Anton; Bui, Tom

Off-balance i kommunhuset?

Mark

Neander, Fanny ^LU ; Olsson, Anton and Bui, Tom (2026) FEKH69 20252
Department of Business Administration

Abstract (Swedish): Forskningsfråga:

I vilken utsträckning påverkar en kommuns finansiella hållbarhet dess benägenhet att redovisa finansiell leasing?

Syfte:

Syftet med studien är att undersöka i vilken utsträckning en kommuns finansiella hållbarhet påverkar dess benägenhet att redovisa finansiell
leasing.

Metod:

Studien baseras på en kvantitativ metod med deduktiv ansats. Data har hämtats från offentliga källor, främst SCB och Kolada, och analyserats
med hjälp av en binär logistisk regressionsanalys i statistikprogrammet SPSS.

Teoretiska perspektiv:

Det teoretiska perspektivet bygger på aktuella lagar och regelverk samt tre teorier: Positive Accounting Theory, Agentteorin och Creative Accounting Theory. Utifrån detta formuleras... (More); Forskningsfråga:

I vilken utsträckning påverkar en kommuns finansiella hållbarhet dess benägenhet att redovisa finansiell leasing?

Syfte:

Syftet med studien är att undersöka i vilken utsträckning en kommuns finansiella hållbarhet påverkar dess benägenhet att redovisa finansiell
leasing.

Metod:

Studien baseras på en kvantitativ metod med deduktiv ansats. Data har hämtats från offentliga källor, främst SCB och Kolada, och analyserats
med hjälp av en binär logistisk regressionsanalys i statistikprogrammet SPSS.

Teoretiska perspektiv:

Det teoretiska perspektivet bygger på aktuella lagar och regelverk samt tre teorier: Positive Accounting Theory, Agentteorin och Creative Accounting Theory. Utifrån detta formuleras två hypoteser: kommuner med stark skattebas respektive stark soliditet är mer benägna att redovisa finansiell leasing.

Resultat:

Resultaten visar att soliditet har ett negativt och statistiskt signifikant samband med kommunens benägenhet att redovisa finansiell leasing,
medan skattebasen inte uppvisar något statistiskt signifikant samband. Båda studiens hypoteser förkastas.

Slutsats:

Studien visar att kommuner med lägre soliditet i högre grad redovisar finansiell leasing, medan skattebasen inte uppvisar något statistiskt
signifikant samband med redovisningen av finansiell leasing. Resultaten indikerar att olika dimensioner av finansiell hållbarhet har olika betydelser för leasingredovisning, och att efterlevnaden av RKR:s rekommendationer är begränsad. Studien avslutas med reflektioner och förslag till vidare forskning. (Less)
Abstract: Research question:

To what extent does a municipality’s financial sustainability affect the recognition of Finance Leases?

Purpose:

The purpose of the study is to examine the extent to which a municipality’s financial sustainability affects its propensity to recognize
finance leases.

Methodology:

The study is based on a quantitative method with a deductive approach. Data has been collected from public sources, Statistics Sweden (SCB) and Kolada. The statistical software SPSS has been used to conduct the regression analysis.

Theoretical perspectives:

The theoretical perspective is based on current laws and regulations, as well as three theories: Positive Accounting Theory, Agency Theory, and Creative Accounting... (More); Research question:

To what extent does a municipality’s financial sustainability affect the recognition of Finance Leases?

Purpose:

The purpose of the study is to examine the extent to which a municipality’s financial sustainability affects its propensity to recognize
finance leases.

Methodology:

The study is based on a quantitative method with a deductive approach. Data has been collected from public sources, Statistics Sweden (SCB) and Kolada. The statistical software SPSS has been used to conduct the regression analysis.

Theoretical perspectives:

The theoretical perspective is based on current laws and regulations, as well as three theories: Positive Accounting Theory, Agency Theory, and Creative Accounting Theory. Finally, two hypotheses are presented: municipalities with a strong tax base and high solvency are more likely to account for financial leasing.

Result:

The results indicate that solvency has a negative and statistically significant effect on a municipality’s propensity to recognize finance
leases. The tax base showed no significant correlation. The study’s two hypotheses are rejected.

Conclusions:

The study shows that municipalities with lower solvency are more likely to report financial leasing, while the tax base does not exhibit a
statistically significant relationship with the accounting of financial leasing. The results contribute to the existing literature on compliance and accounting choices in the municipal sector. Furthermore, the study indicates a low level of compliance with the recommendations issued by RKR. Finally, reflections and suggestions for further research within the area of leasing are presented. (Less)

Please use this url to cite or link to this publication: http://lup.lub.lu.se/student-papers/record/9221791

author

Neander, Fanny ^LU ; Olsson, Anton and Bui, Tom

supervisor

Mattias Haraldsson ^LU

organization

Department of Business Administration

course

FEKH69 20252

year

2026

type

M2 - Bachelor Degree

subject

Business and Economics

keywords

Finansiell leasing, Operationell leasing, Regelefterlevnad, Finansiell transparens, Kommunal sektor.

language

Swedish

id

9221791

date added to LUP

2026-02-17 14:42:45

date last changed

2026-02-17 14:42:45

@misc{9221791,
  abstract     = {{Research question:

To what extent does a municipality’s financial sustainability affect the recognition of Finance Leases?


Purpose:

The purpose of the study is to examine the extent to which a municipality’s financial sustainability affects its propensity to recognize
finance leases.


Methodology: 

The study is based on a quantitative method with a deductive approach. Data has been collected from public sources, Statistics Sweden (SCB) and Kolada. The statistical software SPSS has been used to conduct the regression analysis.


Theoretical perspectives:

The theoretical perspective is based on current laws and regulations, as well as three theories: Positive Accounting Theory, Agency Theory, and Creative Accounting Theory. Finally, two hypotheses are presented: municipalities with a strong tax base and high solvency are more likely to account for financial leasing.


Result: 

The results indicate that solvency has a negative and statistically significant effect on a municipality’s propensity to recognize finance
leases. The tax base showed no significant correlation. The study’s two hypotheses are rejected.


Conclusions:

The study shows that municipalities with lower solvency are more likely to report financial leasing, while the tax base does not exhibit a
statistically significant relationship with the accounting of financial leasing. The results contribute to the existing literature on compliance and accounting choices in the municipal sector. Furthermore, the study indicates a low level of compliance with the recommendations issued by RKR. Finally, reflections and suggestions for further research within the area of leasing are presented.}},
  author       = {{Neander, Fanny and Olsson, Anton and Bui, Tom}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Off-balance i kommunhuset?}},
  year         = {{2026}},
}

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Off-balance i kommunhuset?