Determinants of popular financial reporting: Evidence from Swedish municipalities Marco Bisogno

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Uploaded by Marco Bisogno     Uploaded date: February 21, 2024    
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Publication date
February 14, 2024
Paper language
Abstract
This paper investigates popular financial reporting, to determine how contextual factors can favour or hinder its development. A balanced panel dataset from 289 Swedish municipalities spanning the period 2015–2021 is utilised for the empirical analysis, which is based on bivariate correlations and logistic regression models. The results are interpreted through the lens of legitimacy theory, integrated with innovation and diffusion models. The findings suggest that, while political factors play a certain role, it is primarily the local accounting networks, which enable the exchange of experiences among neighbouring municipalities within the same regional area, that are the most influential factor. These results may prove to be helpful in various co texts, contributing to the academic debate on the relevance of institutional and contextual factors in explaining the voluntary decision to prepare popular financial reports.
Preferred Citation
Donatella, P. and Bisogno, M. (2024), Determinants of popular financial reporting: Evidence from Swedish municipalities, Journal of Public Affairs, 1-12. doi: 10.1002/pa.2909
Keywords
innovation and diffusion models; legitimacy theory; popular financial reporting; Sweden
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Category
Financial accounting
Type of Paper
Published paper

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