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Legitimacy of Accounting Regulation Processes: The Case of Swedish Municipalities and Regions
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2019 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Accounting regulation, like any other institution, must be legitimate in order to be complied with. A key component for the legitimacy achievement is a legitimate regulation process. Consequently, the legitimacy of the accounting regulation process has real economic consequences for society as a whole. By building on a framework of prerequisites for a legitimate standard-setting process, the study develops a theoretical model for the analysis of an accounting regulation process’ legitimacy. The empirical setting of the study is distinct from the empirical setting of the literature included in the literature review, as it captures the regulation process of the new municipal accounting act in Sweden. By analyzing all the official documents corresponding to the regulation process of the new municipal accounting act, the study analyses the legitimacy achievement of the accounting regulation process. The results of the study showcase a heavily politically influenced regulation process, where there were deficiencies with the legitimacy achievement. Based on the results of the study, avenues for further research are suggested.

Place, publisher, year, edition, pages
2019. , p. 61
Keywords [en]
legitimacy, accounting regulation process, accounting regulation, standard-setting, local government
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-388796OAI: oai:DiVA.org:uu-388796DiVA, id: diva2:1335294
Educational program
Master Programme in Accounting, Auditing and Analysis
Supervisors
Examiners
Available from: 2019-07-05 Created: 2019-07-04 Last updated: 2019-07-05Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf