... system within an organization, where managers experiencing the same control system design, can be explained. Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling. The extent to which the budget system...

... and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research. Findings The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries...