When revenues are not revenues: the influence of municipal governance on revenue recognition within Swedish municipal waste management
| Autor: | Mattias Haraldsson |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Sociology and Political Science
business.industry Corporate governance 05 social sciences Public sector Accounting 050201 accounting Development 0502 economics and business Revenue recognition Management accounting Accounting information system Accountability Revenue Financial accounting business 050203 business & management |
| Zdroj: | Local Government Studies. 43:668-689 |
| ISSN: | 1743-9388 0300-3930 |
| DOI: | 10.1080/03003930.2017.1322068 |
| Popis: | 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 force... |
| Databáze: | OpenAIRE |
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