In most countries around the world there are differences in the systems of accounting in the business and non-business sectors. In recent years, however, the governments in some countries have started to apply the accrual-based accounting principles that are used in the business field. In...

From the many accounting objectives which have been suggested, it seems that the intended function of accounting is to reduce uncertainty in control and decision-making processes. However, after conducting a literature search of empirical studies of accounting in action we came to three...

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...

The programme concept poses a contradictory problem. On the one hand it has been subjected to extensive criticism in connection with PPBS (the Programming-Planning-Budgeting-System) and other budgetary reforms. On the other it has long been a core concept in municipalities. It is therefore...