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The board's functional emphasis: a contingency approach
Kristianstad University, Department of Business Administration.
2005 (English)Report (Other academic)
Abstract [en]

Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2005. , 31 p.
Series
Working paper series, ISSN 1650-0636 ; 2005:2
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-9146OAI: oai:DiVA.org:hkr-9146DiVA: diva2:509661
Available from: 2012-03-13 Created: 2012-03-13 Last updated: 2012-06-19Bibliographically approved

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fulltext(192 kB)141 downloads
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File name FULLTEXT01.pdfFile size 192 kBChecksum SHA-512
238f901a088692340f3ffe90e79ba363bc33a7bc16b0b76a0ffc5d8a50f90f4d10cd326c6898df7c0826fffc2ae429aafd661b8148fdae53e6e95dd9dbbd249a
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

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