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Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories
Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).ORCID-id: 0000-0001-5098-1618
Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).ORCID-id: 0000-0003-2534-5809
Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
Department of Business Studies, Kristianstad University College, SE-291 88 Kristianstad, Sweden.
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2009 (engelsk)Inngår i: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, nr 2, s. 141-174Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative. © 2008 Elsevier Ltd. All rights reserved.

sted, utgiver, år, opplag, sider
Camden: Academic Press, 2009. Vol. 20, nr 2, s. 141-174
Emneord [en]
Accounting choice, Accounting standards, Positive accounting theory, Institutional theory, Eclectic accounting theory, Municipal corporation, Sweden
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Identifikatorer
URN: urn:nbn:se:hh:diva-2432DOI: 10.1016/j.cpa.2008.09.003Scopus ID: 2-s2.0-60849100202Lokal ID: 2082/2834OAI: oai:DiVA.org:hh-2432DiVA, id: diva2:239650
Tilgjengelig fra: 2009-03-30 Laget: 2009-03-30 Sist oppdatert: 2018-07-12bibliografisk kontrollert

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