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Kommuners redovisningsval gällande finansiella derivat
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Inom den kommunala sektorn är redovisning av finansiella derivat ett tämligen oreglerat område. Gemensamma lagar och rekommendationer rent redo­visningstekniskt saknas. Vi fick i uppdrag av Statistiska Centralbyrån (SCB) att undersöka hur kommunerna redovisar finansiella derivat. Anledningen till detta är att det är ett område som är aktuellt och växande, samt att SCB vill kunna säkerställa tillförlitligheten i sin egen statistik avseende detta område. Tidigare forskning säger att trots av­saknad av gemensamma lagar och rekommendationer kan en homogenitet uppstå, vilket väcker vår nyfikenhet. Möjligheten till en kombination av dessa två frågor ger oss en möjlighet att lämna ett bidrag både till SCB och till befintlig teori.

Derivat är ett finansiellt instrument som inom kommunala sektorn främst används i räntesäkringssyfte, i form av ränteswappar som fördelar ränte­typ, fast och rörlig, enligt kommunens önskemål. Valet av redovisningssätt av dessa derivat är tänkt att ge oss homogena grupper där vi vill undersöka hur denna homogenitet har uppstått. Till vår hjälp i detta arbete tar vi en etablerad teori, institutionell teori, som grundar sig i att det finns olika faktorer som skapar homogenitet mellan organisationer inom samma organisationsfält. Faktorerna bildar tre olika mekanismer, tvingande, normativ och imiterande. För att samla in datamaterial används en fråge­enkät, vilken  skickas ut till de svenska kommuner som innehar finansiella derivat.

I vår undersökning kom vi fram till en omfattande homogenitet. Bland de svarande fann vi enbart en grupp avseende valt redovisningssätt av deri­vaten. Så gott som samtliga kommuner väljer att skriva om derivat i sin årsredovisning, men att utesluta dem ur balansräkningen. Denna homoge­nitet kan ha uppkommit genom en faktor inom den normativa mekanismen i form av akademisk utbildnings­nivå.

Abstract [en]

Accounting practices for financial derivatives in the local government sector is an area that is relatively unregulated. Legislation and recommendations are non-existent when it comes to accounting methods. We received a request from Statistics Sweden to investigate accounting methods for the municipalities within financial derivatives. The back­ground for this request was that this is a growing area that is also in focus at present. Statistics Sweden wishes as well to ensure the reliability of the statistics in the area. According to earlier research homogeneity can arise despite the lack of legislation and recommendations, an aspect which sparked our curiosity. The possibility of combining these two questions gave us an opportunity to make a contribution both to Statistics Sweden and to present theory.

Derivatives are financial instruments which are used within the local government sector in order to secure interest payments by way of forward rate agreements that break up types of interest rate, i.e. if they are fixed or floating, according to the specific municipality’s preferences. We have proposed that the various choices of accounting method could be grouped into homogenous groups of municipalities whereby we would investigate how the identified homogeneity arose. In our work we have applied Institutional Theory, an established theory that is based upon the notion that different factors give rise to homogeneity between organisations within the same organisational field. These factors form three different mechanisms which are coercive, normative or mimetic. The data was collected by a questionnaire survey.

In our study, which was directed to those Swedish municipalities who hold financial derivatives, we found that homogeneity was present to a large degree. We concluded that only one single group could be identified among the respondents, seen to the occurring accounting practices. Almost all of the municipalities choose to mention the derivatives in their annual report but to exclude them from the balance sheet. The concluded homogeneity may has aroused  by way of a factor within the normative mechanism in the form of attained level of academic education.

Place, publisher, year, edition, pages
2011. , p. 49
Keywords [sv]
Redovisningsval, finansiella derivat, institutionell teori, mekanismer, kommuner
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-16576ISRN: ORU-HHS/FEK-GK-2011/0062--SEOAI: oai:DiVA.org:oru-16576DiVA, id: diva2:434388
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-10-06 Created: 2011-08-15 Last updated: 2017-10-17Bibliographically approved

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  • apa
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