More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities

Pierre Donatella, Johanna Sylvander and Torbjörn Tagesson

Public Money & Management, 2025, vol. 45, issue 6, 574-581

Abstract: This study shows that consolidated financial accounts (CFAs) do not only appear to be useful from a municipal financial accounting perspective. For serious adopters, who change their behaviour and adapt their strategy in line with the information provided, CFAs seem to be a powerful tool for monitoring and governance purposes.

Date: 2025
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DOI: 10.1080/09540962.2023.2294710

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