Kommunal värdering av nyttjandetider : Hur uppnår kommuner rättvisande avskrivningstider på materiella anläggningstillgångar?

In 2006 and 2009 new recommendations for municipalities to evaluate their fixed assets' useful lives were published by Rådet för kommunal redovisning (The Council for the municipal accounts). The purpose of this study was to increase understanding of how municipalities evaluate and determine tangible assets, useful lives. The study aims to identify and describe the municipal valuation methods, work processes and to develop a model for determining the asset's useful lives. Data was collected through two separate studies in which semi-structured interviews were used as data collection method. Collected data were analyzed using the theory of accountability, agency theory, stewardship theory, institutional theory and Life cycle costing theory. The theories were used in the analysis to create a picture of why municipalities do what they do in the valuation of the assets useful life and to find out how municipalities could do this valuation. The analysis has resulted in a working model for how municipalities can value assets useful lives. The study´s conclusions states that municipalities have difficulty adapting to the changes because officials in the municipalities are heavily influenced by norms and cognitive behavior. The findings also explain that it is required that municipalities have control or provide incentives for officials to implement the changes that the new recommendations mean.Validerat; 20110620 (anonymous