ACCOUNTING MODELS AS AN INQUIRING SYSTEM IN LOCAL GOVERNMENT

Budgetary processes of local governments have been studied a lot, but there seems to be a lack of knowledge on how the accounting systems are actually used and how they fit into these processes . This is the theme of this paper, which is based on studies of local governments in Sweden. The paper is divided into two parts. In the first part there is a discussion of the budgetary process, the accounting system and their interrelationship. Two particular problems are discussed; the first relates to the fact that the accounting system is systematically filtering away what seems to be relevant financial information; and the second is that the accounting system is also very badly adapted to that process of commitments, which is understood to be the budgetary best. In the second part of the paper, it is argued in a normative manner that changes should be made to solve these two problems.