When revenues are not revenues: the influence of municipal governance on revenue recognition within Swedish municipal waste management

Haraldsson, Mattias

doi:10.1080/03003930.2017.1322068

Cited by 4 publications

(10 citation statements)

References 40 publications

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“…Kommuninvest of Sweden) that can provide funding. This suggests that municipalities may be less exposed to pressure from other types of credit institutions, which may explain why prior studies based on data from Swedish municipalities have found a significant positive correlation between solidity and voluntary disclosure (Tagesson et al , 2013) and a nonsignificant positive correlation between solidity and compliance with regulation in both the waste management sector (Haraldsson, 2017) and the water and sewerage sector (Haraldsson and Tagesson, 2014). These results suggest that the freedom of action associated with high solidity stimulates compliance, rather than the other way around.…”

Section: Methods and Datamentioning

confidence: 95%

“…Against this backdrop, there is empirical research on implementation of imposed accounting rules and regulations from several different settings, which typically have revealed problems with divergent financial reporting practice due to noncompliance (Carvalho et al , 2007; Christiaens, 1999; Christiaens and Van Peteghem, 2007; Falkman and Tagesson, 2008; Haraldsson, 2017; Haraldsson and Tagesson, 2014; Jones and Pendlebury, 2004; Pina et al , 2009; Tagesson and Eriksson, 2011; Verbruggen et al , 2011). Given the significantly changed status of compliance under a clearly defined set of GAAPs, these findings indicate great difficulties in harmonizing financial reporting practice through mandatory requirements in the public sector.…”

Section: Introductionmentioning

confidence: 99%

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Determinants of mandatory disclosure compliance in Swedish municipalities

Donatella

2020

JPBAFM

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PurposeThe purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform.Design/methodology/approachThe analysis of compliance is based on data from 289 Swedish municipalities for 2016, which is nearly two decades after the initial legal reform in which mandatory requirements were imposed by the Swedish government in an effort to harmonize financial reporting practice. Following the standard approach in the literature, an unweighted compliance index was used as dependent variable. Proxies for municipal accounting networks and involvement in professional government accounting associations were used to explain individual municipalities' levels of compliance.FindingsDifferences in individual municipalities' levels of compliance were strongly related to the financial reporting practice of other municipalities in their accounting network. These results suggest that normative and mimetic isomorphic pressure stemming from these local networks, where accounting departments continually meet and share experiences, is a very potent force. In contrast, isomorphic pressure stemming from involvement in activities offered by professional government accounting associations is generally not a potent force at this stage.Practical implicationsIn settings where municipal accounting networks exist, it may be effective to stimulate de facto harmonization by directing information, education and other efforts toward the professional environment in which these networks operate.Originality/valueUnlike prior literature, the data in this study are from a later stage of a public sector accounting reform.

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Section: Methods and Datamentioning

confidence: 95%

Section: Introductionmentioning

confidence: 99%

Determinants of mandatory disclosure compliance in Swedish municipalities

Donatella

2020

JPBAFM

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“…The financial situation of the municipality was measured by consolidated solidity ( SOL ) (equity/total assets) and consolidated liquidity ( LIQ ) (current assets/current liabilities) (Source: Statistics Sweden). The consolidated level was used since the municipal corporations and cooperations are included at the consolidated level (Haraldsson, 2017).…”

Section: Methodsmentioning

confidence: 99%

“…Municipalities in Sweden have chosen several different organisational solutions (traditional public administration, municipal corporation, municipal cooperation, see Section 2 of this paper) to deliver the water and sewerages services to its fee-paying citizens. The point of departure is that municipal organisational governance form can alter, replace or introduce new institutional, political and economic forces (see Haraldsson and Tagesson, 2014;Haraldsson, 2017), which in this paper are expected to influence and shape budgeting practices and hence also capital expenditure deviations. The influence of governance forms could be directly in the sense that governance form explains (as independent factor) capital expenditure deviation in the Swedish water and sewerage sector, but also indirectly.…”

Section: Capital Expenditure Deviations In a Fragmented Municipal Con...mentioning

confidence: 99%

“…The size of the population is an important factor in past budget deviation research in general (Mayper et al, 1991;Serritzlew, 2005;Benito et al, 2015). Since the municipal inhabitants might be voters, taxpayers, fee payers and service users, politicians view them as among the most important stakeholders (Haraldsson, 2017). Pursuing this argument, agency theory makes a link between the number of citizens and the level of pressure on the political organisation (Bol ıvar et al, 2013).…”

Section: Attributes Of the External Environmentmentioning

confidence: 99%

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Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector

Haraldsson¹

2021

JPBAFM

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PurposeThe aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal water and sewerage sector and to capture the consequences of municipal organisational fragmentation.Design/methodology/approachPanel data analysis of 238 municipalities and 1,190 observations of capital expenditure deviations over five years (2013–2017).FindingsApart from a low overall on average execution rate of 69%, the Swedish municipal water and sewerage sector seems generally sensitive to external stakeholder pressure for budget compliance, but not to the political power situation. Further, political signalling incentives generally do not influence capital expenditure deviations in the contexts of municipal corporations and cooperations, which supports the idea that these governance forms insulate the organisation from general stakeholder pressure and political control.Practical implicationsThe practical implication is that large and constant capital expenditure deviations call for change in regulation and governance of the municipal sector. However, in countries such as Sweden, where externalising services to municipal corporations and cooperations is significant, this discussion needs to address the consolidated level of the municipality. Otherwise, a large share of the investment budget will be unscrutinised. More closely related to the Swedish water and sewerage sector, the risks associated with a constantly low execution rate should be analysed and addressed.Originality/valueFirst, this paper contributes to the knowledge of aggregated capital expenditure deviations in general and specifically within the municipal water and sewerage sector. Second, analysing the municipal governance landscape adds further insights and suggestions on why budget performance varies. The results especially highlight that the governance forms of corporations and cooperations change the relation to political signalling incentives.

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Does municipal ownership affect audit fees?

et al. 2018

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This study analyses whether municipal ownership affects and determines audit fees. Our model of the determinants of audit fees was tested on data from 249 Swedish municipal and 240 private corporations within the real estate industry, thus extending the study of audit fees to hybrid organizations. The statistical analysis was followed up with interviews of five partners from five different audit firms. The result of the study shows that municipal corporations are paying significantly lower audit fees than equivalent private corporations. This finding is primarily explained by lower perceived business risk and by the fact that municipalities are able to push prices by coordinating procurements of audit services.

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When revenues are not revenues: the influence of municipal governance on revenue recognition within Swedish municipal waste management

Cited by 4 publications

References 40 publications

Determinants of mandatory disclosure compliance in Swedish municipalities

Determinants of mandatory disclosure compliance in Swedish municipalities

Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector

Does municipal ownership affect audit fees?

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