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Komponentredovisning inom kommuner: En kvalitativ studie kring komponentredovisningens utmaningar
University West, School of Business, Economics and IT.
University West, School of Business, Economics and IT.
2022 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Component accounting within municipalities : a qualitative study of the challenges of component accounting (English)
Abstract [sv]

Komponentredovisning innebär att tillgångar delas in i ett antal komponenter, där varje komponent skrivs av för sig. Under 2014 blev komponentredovisning tvingande för alla kommuner att tillämpa i sin redovisning. Tidigare forskning visar på både hög och låg efterlevnad av nya redovisningsstandarder, samt en förväntan på ökad administrativt arbete vid antagande av nya standarder. Studien har syftat till att få en ökad förståelse kring hur kommuner antar komponentredovisning och dess utmaningar. Studien syftar även till att studera om det tagit fram någon gemensam praxis gällande komponentredovisning för kommuner. En kvalitativ multipel fallstudie har utförts genom intervjuer med fyra kommuner belägna i Västsverige. Resultatet visade olika nivåer av efterlevnad av de nya standarderna. Dessutom visade det inte på någon gemensam praxis gällande kommuners komponentredovisning. Resultatet visade även att antagandet av komponentredovisning har bidragit till en ökad administrativ belastning. Vidare upptäcktes att kommuner anser att de följer god redovisningssed men att det skiljer sig huruvida deras komponentredovisning uppvisar rättvisande bild.

Abstract [en]

Component accounting means that assets are divided into several components, where each component is depreciated separately. In 2014, component accounting became mandatory for all municipalities to apply in their accounting. Previous research shows both high and low compliance with new accounting standards, as well as an expectation of increased administrative work when adopting new standards. The study aimed to gain an increased understanding of how municipalities approach component accounting and its challenges. The study also aims to investigate whether it has developed a common practice regarding component accounting for municipalities. A qualitative multiple case study has been conducted through interviews with four municipalities located in Western Sweden. The results showed different levels of compliance with the new standards. In addition, it did not show any common practice regarding component accounting by municipalities. The results also showed that the adoption of component accounting has contributed to an increased administrative burden. Furthermore, it was discovered that municipalities consider themselves to be in compliance with generally accepted accounting principles, but that it differs whether their component accounting presents a true and fair view.

Place, publisher, year, edition, pages
2022. , p. 40
Keywords [en]
Component accounting, Municipality, Generally accepted accounting principles, True and fair view, Institutional theory
Keywords [sv]
Komponentredovisning, Kommun, God redovisningssed, Rättvisande bild, Institutionell teori
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hv:diva-18906Local ID: EXC517OAI: oai:DiVA.org:hv-18906DiVA, id: diva2:1681718
Subject / course
Business administration
Educational program
Ekonomprogrammet
Supervisors
Examiners
Available from: 2022-08-18 Created: 2022-07-07 Last updated: 2022-08-18Bibliographically approved

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CiteExportLink to record
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