Accrual accounting does not necessarily mean accrual accounting: factors that counteract compliance with accounting standards in Swedish municipal accounting

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• Accrual Accounting 76%
• Positive Accounting Theory 61%
• Accounting Standards 57%
• Legislation 48%
• Generally Accepted Accounting Principles 44%
• Municipalities 41%
• Institutional Theory 37%
• Creative Accounting 28%
• Triangulation 23%
• Audit Quality 20%
• Accounting Practices 20%
• Harmonization 19%
• Accounting Information 19%
• Factors 19%
• Responsibility 13%

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• Lenses 13%
• Interviews 9%

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• municipality 8%
• reform 5%
• triangulation 5%
• harmonization 4%
• audit 4%
• interpretation 2%
• regulation 2%
• responsibility 2%
• Law 2%
• interview 2%