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Does legislation or form of association influence the harmonization of accounting? A study of accounting in the Swedish water and sewage sector

机译：立法或组织形式是否会影响会计的统一？瑞典水和污水处理行业会计研究

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摘要

The regulation of Swedish municipal accounting has gone through fundamental changes over recent decades. On 1 January 1998, municipal accounting became regulated by law, after having been merely voluntarily regulated in the past. Using the lens of agency theory as well as institutional theory, this paper explores how legislation and chosen form of association influence the harmonization of accounting and the application of generally accepted accounting principles in the Swedish water and sewage sector. Through comparisons of survey data from the year before and five years after the legislation, the study analyzes whether the legislation has affected the level of harmonization. Even though municipal accounting now is regulated by law, the requirements for aspects such as auditing are still much lower for municipals than for companies; the requirements for accountability are much lower for municipal agents than for companies. The study also analyzes whether there is any relationship between form of association and level of harmonization. The results do not indicate that the legislation had any effect on harmonization; neither do the results show any significant relationship between form of association and level of harmonization.
机译：近几十年来，瑞典市政会计法规发生了根本变化。 1998年1月1日，市政会计过去只是自愿进行管制，因此受到法律的管制。本文使用代理理论和制度理论的视角，探讨了立法和协会的选择形式如何影响会计的协调以及瑞典水和污水处理行业普遍接受的会计原则的应用。通过比较立法前一年和立法后五年的调查数据，该研究分析了立法是否影响了统一水平。尽管市政会计现在受到法律的管制，但市政审计对审计等方面的要求仍然比公司低得多；与市政公司相比，市政代理商对问责制的要求要低得多。该研究还分析了联系形式和协调水平之间是否存在任何关系。结果并未表明该立法对协调产生任何影响；结果也没有显示出关联形式和协调水平之间的显着关系。

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