Skip to main content
SpringerLink
Log in

Public Sector Accounting and Auditing in Sweden

  • Chapter
Public Sector Accounting and Auditing in Europe

Part of the book series: IIAS Series: Governance and Public Management ((GPM))

Abstract

Swedish public administration is organized on two levels: national and local. However, the local government sector is divided into two administrative systems: county councils (21) and municipalities (289). Gotland is a hybrid of a county council and a municipality, with responsibilities covering the duties of both. National and local government levels have different regulations and legislation regarding budgeting, accounting and auditing.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
eBook
USD 16.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD 129.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  • D. Argento, G. Grossi, T. Tagesson and S.O. Collin (2010), “The ‘Externalisation’ of Local Public Service Delivery: Experience in Italy and Sweden”, International Journal of Public Policy, 5, 41–56.

    Article  Google Scholar 

  • L-E. Bergevärn, F. Mellemvik and O. Olson (1995), “Institutionalization of Municipal Accounting: A Comparative Study between Sweden and Norway”, Scandinavian Journal of Management, 11, 25–41.

    Article  Google Scholar 

  • F. Cassel (2000), Behovet av kommunal externrevision [The Need for External Audit in the Municipal Sector]. Stockholm: SNS.

    Google Scholar 

  • J. Christiaens, B. Reyniers and C. Rollé (2010), “Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study”, International Review of Administrative Sciences, 76 (3), 537–554.

    Article  Google Scholar 

  • ESV [Swedish National Financial Management Authority] (2001), “Accrual Accounting in Swedish Central Government”, ESV 2001:8.

    Google Scholar 

  • ESV [Swedish National Financial Management Authority] (2003), “Performance Management in the Swedish Central Government”, ESV 2003:22.

    Google Scholar 

  • ESV [Swedish National Financial Management Authority] (2013), “Report to the Swedish Government. Comparison with the International Accounting Standards”, ESV 2013:21.

    Google Scholar 

  • P. Falkman and T. Tagesson (2008), “Accounting does not Necessarily Mean Accrual Accounting: Factors that Counteract Compliance with Accounting Standards in Swedish Municipal Accounting”, Scandinavian Journal of Management, 24, 271–283.

    Article  Google Scholar 

  • A. Grönlund, F. Svärdsten and P. Öhman (2011), “Value for Money and the Rule of Law: The (New) Performance Auditing in Sweden”, International Journal of Public Sector Management, 24 (2), 107–121.

    Article  Google Scholar 

  • G. Grossi and T. Tagesson (2008), “Consolidated Financial Reports in Local Governments: A Comparative Analysis of IPSASB and SCMA”, in S. Jorge (ed.), Implementing Reforms in Public Sector Accounting: Problems, Changes and Results. Coimbra: Impress ad Universidad de Coimbra, 337–349.

    Google Scholar 

  • H. Knutsson, O. Mattisson, U. Ramberg and T. Tagesson (2008), “Do Strategy and Management Matter in Municipal Organisations?” Financial Accountability and Management, 24 (3), 295–319.

    Article  Google Scholar 

  • T. Küchen and P. Nordman (2008), “Performance Budgeting in Sweden”, OECD Journal on Budgeting, 8 (1), 1–11.

    Article  Google Scholar 

  • O. Lundin (2010), “Revisionen reviderad: en rapport om en kommunal. Angelägenhet [The Audit Revised: A Report of a Municipal Affair]”, Expertgruppen för studier i offentlig ekonomi (ESO). Rapport 2010 :6, Regeringskansliet, Stockholm.

    Google Scholar 

  • O. Mattisson, G. Paulsson and T. Tagesson (2003), “Sweden”, in K. Lüder and R. Jones (eds), Reforming Governmental Accounting and Budgeting in Europe. Frankfurt: Fachverlag Moderne Wirtschaft, 755–852.

    Google Scholar 

  • C. Nyman, F. Nilsson and B. Rapp (2007), “Ansvarsprövning med förhinder [Obstructed Accountability]”, Kommunal Ekonomi och Politik, 11, 29–46.

    Google Scholar 

  • L. Oulasvirta (2014), “The Reluctance of a Developed Country to Choose International Public Sector Accounting Standards of the IFAC. A Critical Case Study”, Critical Perspectives on Accounting, 25 (3), 272–285.

    Article  Google Scholar 

  • G. Paulsson (2006), “Accrual Accounting in the Public Sector: Experiences from the Central Government in Sweden”, Financial Accountability and Management, 22 (1), 47–62.

    Article  Google Scholar 

  • PwC (2014), Collection of Information Related to the Potential Impact, Including Costs, of Implementing Accrual Accounting in the Public Sector and Technical Analysis of the Suitability of Individual IPSAS Standards 2013/S 107–182395, downloadable at http://ec.europa.eu/eurostat/documents/1015035/4261806/EPSAS-study-final-PwC-report.pdf, last download 23 January 2015.

    Google Scholar 

  • Rådet för kommunal redovisning [The Swedish Council for Municipal Accounting] (2011), Konceptuellt ramverk [Conceptual Framework]. Stockholm: Rådet för kommunal redovisning.

    Google Scholar 

  • M. Sterk (2007), “The Impact of Performance Budgeting on the Role of the Legislature: A Four-Country Study”, International Review of Administrative Sciences, 73 (2), 189–203.

    Article  Google Scholar 

  • Swedish Government Offices (2014), Facts and Figures 2013: Swedish Government Offices Yearbook. Stockholm: Government Offices of Sweden.

    Google Scholar 

  • T. Tagesson (2009), “Arguments for Proportional Consolidation: The Case of Swedish Local Government”, Public Money and Management, 29 (4), 215–216.

    Google Scholar 

  • T. Tagesson and O. Eriksson (2011), “What Do Auditors Do? Obviously They do not Scrutinize the Accounting and Reporting”, Financial Accountability and Management, 27 (3), 272–285.

    Article  Google Scholar 

  • T. Tagesson and G. Grossi (2012), “The Materiality of Consolidated Reporting: An Alternative Approach to IPSASB”, International Journal of Public Sector Performance Management, 2, 81–95.

    Article  Google Scholar 

  • T. Tagesson, M. Klugman and M. Lindvall (2013), “What Explains the Extent and Content of Social Disclosures in Swedish Municipalities’ Annual Reports?” Journal of Management and Governance, 17, 217–235.

    Article  Google Scholar 

Useful sites

Legislature

Download references

Authors
  1. Torbjörn Tagesson
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Giuseppe Grossi
    View author publications

    You can also search for this author in PubMed Google Scholar

Editor information

Editors and Affiliations

  1. University of Zaragoza, Spain

    Isabel Brusca

  2. Modena and Reggio Emilia University, Italy

    Eugenio Caperchione

  3. Athens University of Economics and Business, Greece

    Sandra Cohen

  4. University of Salerno, Italy

    Francesca Manes Rossi

Copyright information

© 2015 Torbjörn Tagesson and Giuseppe Grossi

About this chapter

Cite this chapter

Tagesson, T., Grossi, G. (2015). Public Sector Accounting and Auditing in Sweden. In: Brusca, I., Caperchione, E., Cohen, S., Rossi, F.M. (eds) Public Sector Accounting and Auditing in Europe. IIAS Series: Governance and Public Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137461346_13

Download citation

Publish with us

Policies and ethics

Search

Navigation