...Mattias Haraldsson Purpose This paper aims to explore Swedish municipalities’ adoption of politically decided goals and targets, within the budget document, that are formulated for the accounting unit of the municipal group. Design/methodology/approach A regression analysis of the adoption...

...Kari Sippola; Jukka Pellinen; Antti Rautiainen; Toni Mättö; Vesa Voutilainen The empirical data of this comparative qualitative case study comprises 33 interviews conducted with municipal managers. Supplementary material includes documentary material on municipal rules governing RM as well...

... The highest decision-making body in a municipality is the council, whose members are elected every fourth year. Therefore, local politicians are in the key position in using financial information in decision making. The purpose of this paper is to study Finnish local politicians’ use of financial information...