Inspiration till att utveckla och förbättra kvaliteten på kommunala årsredovisningar
SummaryDuring winter 2005 we received a request from Ovanåkers kommun if we wanted to undertake the assignment to improve their annual report, possibly make a model. We thought this was a good subject for a Bachelor´s degree in Business Administration. Pretty soon we realized that a model is not suitable for an annual report since it will limit the annual report to a static model. On the contrary we consider that the annual report shall develop in accordance with the spiral of hermeneutics.We consider our primary gain, to create an increased understanding for the importance of the development of municipal annual reports, to be accomplished by answering the presentation of the problems we have formulated. One problem was to define “target group” and “improve”. To decide target group we have used the definition of our mandator. To have a benchmark to “good” we decided to use the qualitative criterions trustworthy, comprehensible and relevance. We soon realized that the definitions of the criterions not are the same in municipal accounting as in private accounting. The big difference is the demand for openness which at first affects the criterion “relevance” in the municipal accounting. In spite of that we have chosen to start out from these criterions. If they are accomplished the probability of their usefulness for others than the target group of the information in the annual report are increased.Another problem we have worked with is how we by our work can give incentive to understand that constant changes are necessary. We have done this by describing the hermeneutic method and by working by this method all through our work.We have chosen to put the centre point of our work on a benchmarking study where we have compared eight municipal annual reports to the law, the qualitative criterions and to each other. We did this to be able to pick out “good examples”. To be able to choose suitable annual reports we turned to the two competitions who appoint the best municipal annual report and the best administration annual report. We present the result of our benchmarking study in the form of a table of contents of an annual report and in the order of the different parts that we find logical.In this work we have discovered that it is not possible to create a good annual report if there is not a well formulated target group. We have also established that the definitions of the qualitative criterions are discussable since they are not the same in the different accountings. We also question the two competitions we have turned to because if their winning annual report shall be useful it demands good economic knowledge. Our opinion is that annual reports should be easily accessible and learning.Our final contribution is to give inspiration to an increased work by developing annual reports and to give the insight that municipal annual reports are (quotation Brorström, 2005) “A document of superior importance”.
School:Högskolan i Gävle
Source Type:Master's Thesis
Keywords:municipal annual report target group qualitative criterions hermeneutic
Date of Publication:11/08/2006