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. © 2015, Torbjörn Tagesson and Giuseppe Grossi.
Grossi, G., Tagesson, T. (2015). Public Sector Accounting and Auditing in Sweden. In I. Brusca, E. Caperchione, S. Cohen, F. Manes Rossi (a cura di), Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization (pp. 189-203). London : Palgrave Macmillan UK [10.1057/9781137461346_13].
Public Sector Accounting and Auditing in Sweden
GROSSI, GIUSEPPE;
2015-01-01
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. © 2015, Torbjörn Tagesson and Giuseppe Grossi.
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https://hdl.handle.net/11365/990585