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Compromise and avoidance:the response to new legislation

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Purpose – The aim of this paper is to describe, analyze and explain the level of compliance of
accounting practices with legislation and generally accepted accounting principles (GAAP) within the
Swedish water and sewerage sector.
Design/methodology/approach – The empirical data are based on a document study of the annual
full cost accounting reports for the financial year 2010.Weobtained complete data from 250 of Sweden’s
290 municipalities. The data are analyzed by statistical methods. The explanations are based on an
institutional theory.
Findings – Most of the organizations surveyed in this study had taken measures in line with the new
regulations, but none of them had adapted fully to the new requirements. Thus, we suggest that the
industry has responded to the new regulation by compromise and avoidance. The statistical analyses
show that compliance with legislation and GAAP is associated with legal form, minority governance,
fee, tax base, population growth and audit firm.
Research limitations/implications – This paper provides insight into the factors that explain
compliance with accounting regulation. Future research would benefit from researching the decision
process when organizations choose to comply or not to comply with specific accounting regulations in
the public sector.
Originality/value – Few prior studies focus on the actual compliance of accounting practices at the
municipal level in relation to accounting regulation and the factors that explain the level of compliance.
Knowledge of the factors that explain compliance to accounting regulation will benefit from future
policy decisions on regulation and auditing of public sector accounting.

Keywords Accounting, Accounting regulation, Public sector reform, Public sector accounting,Regulated industries

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 10 No. 3, 2014 pp. 288-313

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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