The board's functional emphasis: a contingency approach
2005 (English)Report (Other academic)
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.
Working paper series, ISSN 1650-0636 ; 2005:2
IdentifiersURN: urn:nbn:se:hkr:diva-9146OAI: oai:DiVA.org:hkr-9146DiVA: diva2:509661