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

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.Institutionalization of accounting accounting regulation, municipal accounting, organizational learning

Financial conditions and financial sustainability in higher education: A literature review

This chapter offers a necessary summary of the key concepts of the financial conditions in the higher education (HE) sector, through a close examination of different approaches. Focusing on a review of current literature, the chapter provides an overview of the transformation and main uses of performance information in the HE sector as the result of public policy changes. The chapter also defines some of the key theoretical and practical elements to describe the financial conditions and distress of public universities, while also clarifying the distinctive features of financial sustainability. The authors highlight in their closing remarks the implications for future research developments. These issues touch the core of the financial challenges in the HE sector and require thought and resolution to ensure the long-term success of public universities worldwide

Financial conditions and financial sustainability in higher education: A literature review

This chapter offers a necessary summary of the key concepts of the financial conditions in the higher education (HE) sector, through a close examination of different approaches. Focusing on a review of current literature, the chapter provides an overview of the transformation and main uses of performance information in the HE sector as the result of public policy changes. The chapter also defines some of the key theoretical and practical elements to describe the financial conditions and distress of public universities, while also clarifying the distinctive features of financial sustainability. The authors highlight in their closing remarks the implications for future research developments. These issues touch the core of the financial challenges in the HE sector and require thought and resolution to ensure the long-term success of public universities worldwide