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Institutionalization of municipal accounting -- a comparative study between Sweden and Norway

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  • Bergevärn, Lars-Eric
  • Mellemvik, Frode
  • Olson, Olov

Abstract

This paper focuses on the way in which accounting is becoming institutionalized. A comparative and historical study of municipal accounting in Sweden and Norway is presented. Accounting is regarded as consisting of two systems -- the norm system and the action system. The relations between norms, and action and their environment are discussed in light of ideas derived from institutional theory and organizational learning. Two modes of learning are revealed, one ideological and one hierarchic. Irrespective of the mode of learning, the norms are closely associated with the environment of accounting. In the ideological mode this link-up occurs via the action system and in the hierarchic mode via the norm system. Depending on how strongly the norm system forces the action system to respond, the learning processes in which accounting as a whole is involved will reveal a greater or lesser degree of variation.

Suggested Citation

  • Bergevärn, Lars-Eric & Mellemvik, Frode & Olson, Olov, 1995. "Institutionalization of municipal accounting -- a comparative study between Sweden and Norway," Scandinavian Journal of Management, Elsevier, vol. 11(1), pages 25-41, March.
    • Handle: RePEc:eee:scaman:v:11:y:1995:i:1:p:25-41
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    Cited by:

    1. 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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