Essays about: "Swedish Council of Municipal Accounting"

Found 1 essay containing the words Swedish Council of Municipal Accounting.

  1. 1. An alternative approach to IPSAS consolidation : The case of Sweden

    University essay from Sektionen för Hälsa och Samhälle

    Author : Johannes Karlsson; Mathias Nilsson; [2010]
    Keywords : Consolidation; Swedish Municipalities; Government Business Enterprises; Swedish Council of Municipal Accounting; RKR 8.2;

    Abstract : The New Public Management (NPM) has made the public sector go through a period of privatization and externalization which has affected the method of accounting of municipalities, from cash to accrual accounting. The NPM has also resulted in a mix of private and public sector that makes the matter of consolidation of municipal groups complicated because of the municipalities’ use of public sector accounting and the municipal companies’ use of private sector accounting. READ MORE