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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

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  • Tagesson, Torbjorn

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  • Tagesson, Torbjorn, 2007. "Does legislation or form of association influence the harmonization of accounting? A study of accounting in the Swedish water and sewage sector," Utilities Policy, Elsevier, vol. 15(4), pages 248-260, December.
    • Handle: RePEc:eee:juipol:v:15:y:2007:i:4:p:248-260
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    References listed on IDEAS

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    1. Ogden, S. G., 1995. "Transforming frameworks of accountability: The case of water privatization," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 193-218.
    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    3. Carpenter, Vivian L. & Feroz, Ehsan H., 1992. "GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 613-643, October.
    4. Murphy, Ann B., 2000. "The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices," The International Journal of Accounting, Elsevier, vol. 35(4), pages 471-493, 010.
    5. Stern, Jon & Holder, Stuart, 1999. "Regulatory governance: criteria for assessing the performance of regulatory systems: An application to infrastructure industries in the developing countries of Asia," Utilities Policy, Elsevier, vol. 8(1), pages 33-50, March.
    6. Hussein, Mohamed Elmutassim, 1981. "The innovative process in financial accounting standards setting," Accounting, Organizations and Society, Elsevier, vol. 6(1), pages 27-37, January.
    7. Zimmerman, Jl, 1977. "Municipal Accounting Maze - Analysis Of Political Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 107-155.
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    Cited by:

    1. Ola MATTISSON & Anna THOMASSON, 2010. "The water sector in Sweden," CIRIEC Working Papers 1012, CIRIEC - Université de Liège.
    2. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.

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