Sökning: "local government accounting"

Visar resultat 1 - 5 av 18 avhandlingar innehållade orden local government accounting.

1. 1. Kommunal redovisning : En rättsvetenskaplig studie

   Författare :Per-Ola Wiklander; Stefan Olsson; Eleonor Kristoffersson; Mats Höglund; Jan Bjuvberg; Karlstads universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; local government accounting; local government accounting act; legal polycentricity; standard-setting; the council for municipal accounting; god redovisningssed; kommunal redovisning; normgivande organ; kompletterande normgivning; rättslig polycentri; RKR; kommunal årsredovisning; Rättsvetenskap; Law;

   Sammanfattning : Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. LÄS MER

3. 2. Constituting performance : Case studies of performance auditing and performance reporting

   Författare :Fredrik Svärdsten Nymans; Anders Grönlund; Bino Catasús; Andrea Mennicken; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Constituting performance; performance measurement; performance management; performance reporting; performance audit; performance standards; audit independence; accounting concepts; output; representation; government at a distance; social construction; företagsekonomi; Business Administration;

   Sammanfattning : The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. LÄS MER

4. 3. Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)

   Författare :Latifa Mbelwa; Karl-Johan Bonnedahl; Håkan Bohman; Henrik Höglund; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; The use of accounting information; Determinants; Budget Decision Making processes; Public Sector; Financial Legitimacy and organization Efficiency as well as Developing Country.; företagsekonomi; Business Studies;

   Sammanfattning : Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. LÄS MER

5. 4. A Model for Determinants of Accounting Information Systems' Effectiveness in Tanzanian Local Government Authorities

   Författare :Henry Chalu; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

   Sammanfattning : .... LÄS MER

7. 5. Processes of accountability. Experience from the operative level in swedish local government

   Författare :Hossein Pashang; Göteborgs universitet; []
   Nyckelord :;

   Sammanfattning : This study is about social and institutional practices of accountability. Firstly, the study develops a framework of accounts. Based on this framework it is argued that accountability arises from practices of using accounts in sequential format in order to influence other's evaluation. LÄS MER