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Ekonomisystem i kommuner: En studie av ekonomichefers krav på vad som utmärker ändamålsenliga ekonomisystem
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

A municipality is an important organ in our society and municipalities in Sweden works for the citizen’s best. Economy and accounting are two vital parts for a municipality and it requires an accounting system that meets a municipality's requirements and expectations. The accounting system should work like a gear through the municipality and provide it with financial information. The purpose of the accounting system is to create a valuable basis for decisions the municipality takes. There are today few studies of financial manager’s views and demands for accounting system in a municipality. Science of accounting considers that the problematic of choosing accounting systems is a big question mark. A direct consequence of the limited research in the area is that the decision-makers in municipalities lack support for in the procurement process of financial systems. This study aims to describe and analyze the demands CFOs in the municipalities have on their accounting systems. The identified requirements will be used as basis for selection of an appropriate accounting system for the municipalities. Neo-institutional theory has been used as a theoretical framework for connecting the objective and empirical data of the study to the analysis and conclusion. A qualitative study has been conducted on 15 chief financial officers in their respective municipalities. The study was designed as semi-structured interviews where the contact took place by telephone. In the interview CFOs expressed different requirements which they felt were important. This study was able to identify the requirements on the accounting systems in the municipalities. The results of the study show that a user-friendly system was the most dominant requirement of an accounting system. The theoretical contribution of the study is that the requirements of an accounting system from the private sector also can be applied to the public sector. Furthermore, the study has contributed new knowledge in an area that is relatively unexplored. Decision makers can therefore relate to this study in the procurement of accounting systems.

Place, publisher, year, edition, pages
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, Ekonomisystem, ekonomichefer, kommuner, krav, ändamålsenligt
URN: urn:nbn:se:ltu:diva-56363Local ID: d250337f-a152-4e1a-863b-e1cd7f060232OAI: diva2:1029750
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Validerat; 20150615 (global_studentproject_submitter)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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Larsson, AnnaLeenaSvelander, Frida

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