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Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Governance, Accounting and Development (GAD).ORCID iD: 0000-0001-5098-1618
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (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 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, no 2, p. 141-174Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Camden: Academic Press, 2009. Vol. 20, no 2, p. 141-174
Keywords [en]
Accounting choice, Accounting standards, Positive accounting theory, Institutional theory, Eclectic accounting theory, Municipal corporation, Sweden
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hh:diva-2432DOI: 10.1016/j.cpa.2008.09.003Scopus ID: 2-s2.0-60849100202Local ID: 2082/2834OAI: oai:DiVA.org:hh-2432DiVA, id: diva2:239650
Available from: 2009-03-30 Created: 2009-03-30 Last updated: 2018-07-12Bibliographically approved

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Collin, Sven-Olof YrjöTagesson, Torbjörn

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