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Att reparera redovisningens legitimitet: En flerfallstudie om hur en organisations redovisnings legitimitet repareras efter en legitimitetsskada
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Repairing the legitimacy of accounting (English)
Abstract [sv]

Bakgrund: Redovisningsskandaler anses grunda sig i de kryphål som återfinns inom

redovisningens regelverk. När dessa kryphål utnyttjas riskerar organisationens redovisnings

legitimitet att ådra sig en legitimitetsskada eftersom den då strider mot allmänhetens

förväntningar om hur en korrekt redovisning är upprättad. Tidigare forskning har presenterat

strategier för att reparera legitimitet på en organisatorisk nivå. Forskningen tycks däremot vara

tunn om hur ett legitimitetstillskrivande medel såsom redovisningen kan repareras när det ådragit

sig en legitimitetsskada. Det förklarar varför det varit motiverat att genomföra en studie som

undersöker detta.

Syfte: Studien syftar till att skapa en modell som förklarar den process där redovisningens

legitimitet repareras.

Metod: Syftet har besvarats genom en deduktiv ansats där befintlig legitimitetsreparerande

litteratur legat till grund för en tentativ modell. Utifrån teori har vi härlett tre mekanismer som vi

prövat om de kan förklara hur redovisningens legitimitet repareras. Genom studiens kvalitativa

ansats har vi, med hjälp av innehållsanalyser, utfört två fallstudier där fallen avsett två

redovisningsskandaler. Med hjälp av empiri bestående av nyhetsartiklar och årsredovisningar, har

vi provat om modellen ger en förklaring till hur redovisningens legitimitet repareras.

Resultat och slutsats: Studiens resultat pekar mot att vår slutgiltiga modell besvarar syftet.

Redovisningens legitimitet kan repareras genom framförallt organisationens egna vidtagna

åtgärder, men även genom att såväl organisationen som media utpekar syndabockar som ställs

ansvariga för redovisningens brister. Vår slutmodell förklarar även att media har en inverkande

och pådrivande roll ifråga om redovisningens legitimitet och att regler och policys skapar

möjligheter för organisationen att utnyttja dessa för att legitimera redovisningen.

Abstract [en]

Background: Accounting scandals are considered based on the loopholes found in the accounting rules. It is argued that an organization's legitimacy in the accounting, in such situations when these loopholes are exploited, can be threatened since it differs from the public's expectations of how a proper accounting is constituted. Previous research has presented strategies to repair organizational legitimacy. Research seems however to be sparse in the matter of how a tool to repair legitimacy, such as accounting, can be repaired when it incurs a loss of legitimacy. This study contributes to this specific area.

Purpose: This study aims to create a model that explains the process by which accounting legitimacy is repaired.

Method: Through a deductive approach, in which existing literature formed the basis for a tentative model, we derived three mechanisms that have been tested whether they can explain how the legitimacy of accounting can be repaired. Further, by using the techniques of content analysis, we did a dual case study where the cases concerned two Swedish accounting scandals. Using empirical material consisting of news articles and annual reports, we tested whether the model provides an explanation for how the legitimacy of accounting is repaired.

Results and conclusions: This study's results suggest that our purpose can be answered. The results also indicates that accounting's legitimacy can be repaired primarily through the organization's own actions taken, but also by the organization as well as the media designate scapegoats who are deemed to be responsible for the accounting's shortcomings. Our final model also explains that media plays an influencing and actuating role in terms of the legitimacy of accounting, and that rules and policies create opportunities for the organization to legitimize its own accounting.

Place, publisher, year, edition, pages
2016. , 169 p.
Keyword [en]
accounting, legitimacy, repairing legitimacy, accounting scandal
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-53326OAI: oai:DiVA.org:lnu-53326DiVA: diva2:935373
Subject / course
Business Administration - Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-06-10 Created: 2016-06-10 Last updated: 2016-06-10Bibliographically approved

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