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Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories
Högskolan i Halmstad. (The Corporate Governance Research Group at Linnæus University)ORCID iD: 0000-0001-5098-1618
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2009 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 20, no 2, 141-174 p.Article in journal (Refereed) Published
Abstract [en]

Municipal corporations exist in an institutional twilight area, being both private and public, a

characteristic, which presumably would be reflected in their choice of accounting standards. The

literature of accounting choice does not, however, live in a twilight area, but is fragmented into two

main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very fewcases

do the theories meet or cross-fertilize.We use both theories in this paper and derive hypotheses from

them to explain accounting choices made by municipal corporations. Through testing the hypotheses

on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT

and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative.

Place, publisher, year, edition, pages
2009. Vol. 20, no 2, 141-174 p.
Keyword [en]
Accounting choice; Accounting standards; Positive accounting theory; Institutional theory; Eclectic
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-15264DOI: 10.1016/j.cpa.2008.09.003OAI: oai:DiVA.org:lnu-15264DiVA: diva2:452496
Available from: 2011-10-31 Created: 2011-10-31 Last updated: 2015-05-26Bibliographically approved

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Collin, Sven-Olof Yrjö
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • text
  • asciidoc
  • rtf