![Mattias Haraldsson. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/MattiasHaraldsson.jpg.webp?itok=5Y13ME2B)
Mattias Haraldsson
Senior lecturer
![Mattias Haraldsson. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/MattiasHaraldsson.jpg.webp?itok=5Y13ME2B)
When revenues are not revenues : the influence of municipal governance on revenue recognition within Swedish municipal waste management
Author
Summary, in English
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.
Department/s
- Department of Business Administration
Publishing year
2017-07-04
Language
English
Pages
668-689
Publication/Series
Local Government Studies
Volume
43
Issue
4
Document type
Journal article
Publisher
Taylor & Francis
Topic
- Public Administration Studies
Keywords
- accountability
- accounting
- compliance
- public sector
- transparency
- waste management
Status
Published
Project
- Public Management Research
ISBN/ISSN/Other
- ISSN: 0300-3930