Accounting regulation, like any other institution, must be legitimate in order to be complied with. A key component for the legitimacy achievement is a legitimate regulation process. Consequently, the legitimacy of the accounting regulation process has real economic consequences for society as a whole. By building on a framework of prerequisites for a legitimate standard-setting process, the study develops a theoretical model for the analysis of an accounting regulation process’ legitimacy. The empirical setting of the study is distinct from the empirical setting of the literature included in the literature review, as it captures the regulation process of the new municipal accounting act in Sweden. By analyzing all the official documents co...
In most countries accounting is regulated in one way or another. There is nothing showing the manner...
Positive accounting theory (PAT) tries to explain corporations’ choices of accounting stand...
Accounting is the practice of measuring, documenting, and reporting on the economic dimensions of an...
In 2010 the audit obligation law changed in Sweden. Since the amendment of the auditing regulation, ...
Background: Many different parties in the society are affected by the financial information delivere...
Purpose: The aim of this paper is to describe, analyze and explain the level of compliance of accoun...
The regulation of Swedish municipal accounting has undergone fundamental changes over recent...
Bakgrund: Redovisningsskandaler anses grunda sig i de kryphål som återfinns inom redovisningens rege...
The natural disasters of recent time have caused the people of Sweden to donate very large amounts o...
Swedish municipalities are obliged to continually and annually account and disclose information in c...
This paper explores the influence of municipal governance forms and structures on accounting complia...
The objective of this paper is to analyse the sources of legitimacy of the producing organizations o...
This thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal or...
This thesis examines the concept of legitimacy and its evolution over time in the context of the ban...
Legitimacy theory is theory that, in the last decade, has become increasingly used by accounting res...
In most countries accounting is regulated in one way or another. There is nothing showing the manner...
Positive accounting theory (PAT) tries to explain corporations’ choices of accounting stand...
Accounting is the practice of measuring, documenting, and reporting on the economic dimensions of an...
In 2010 the audit obligation law changed in Sweden. Since the amendment of the auditing regulation, ...
Background: Many different parties in the society are affected by the financial information delivere...
Purpose: The aim of this paper is to describe, analyze and explain the level of compliance of accoun...
The regulation of Swedish municipal accounting has undergone fundamental changes over recent...
Bakgrund: Redovisningsskandaler anses grunda sig i de kryphål som återfinns inom redovisningens rege...
The natural disasters of recent time have caused the people of Sweden to donate very large amounts o...
Swedish municipalities are obliged to continually and annually account and disclose information in c...
This paper explores the influence of municipal governance forms and structures on accounting complia...
The objective of this paper is to analyse the sources of legitimacy of the producing organizations o...
This thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal or...
This thesis examines the concept of legitimacy and its evolution over time in the context of the ban...
Legitimacy theory is theory that, in the last decade, has become increasingly used by accounting res...
In most countries accounting is regulated in one way or another. There is nothing showing the manner...
Positive accounting theory (PAT) tries to explain corporations’ choices of accounting stand...
Accounting is the practice of measuring, documenting, and reporting on the economic dimensions of an...