Mattias Haraldsson
Biographic Data
| ID | 4387084 |
|---|---|
| NAME | Mattias Haraldsson |
| GIVEN NAMES | Mattias |
| FAMILY NAME | Haraldsson |
| SIGNATURE | HARALDSSON M |
| AFFILIATIONS | Lund University |
| ORCID | 0000-0002-0178-4615 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 5 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2017 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Implications of multiprofessional collaboration in primary care – benefits for all? A quantitative study of effects on resource utilization of a team-based primary care practice in Sweden
We investigate differences in resource utilization between a multiprofessional team-based primary care practice and standard care for elderly patients with complex needs, from the perspective of different actors involved in healthcare delivery. The study is based on a mobile care team reform in a Swedish region, that spans across both organisational boundaries and different legislation. Our findings suggest that a shift towards a more proactive a…
Financial and non-financial performance measurement at the municipal group level – Evidence from municipal budgets in Sweden
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 of financial and non-financial performance measurement by 289 Swedish municipalities was performed, including eight independent variables and several control variables. Findings …
Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector
Purpose The aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal water and sewerage sector and to capture the consequences of municipal organisational fragmentation. Design/methodology/approach Panel data analysis of 238 municipalities and 1,190 observations of capital expenditure deviations over five years (2013–2017). Findings Apar…
Reporting on Covid-19 – or not? Annual report disclosure of the pandemic as a subsequent event
Purpose This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019. Design/methodology/approach Logistic regression models were used to est…
When revenues are not revenues: The influence of municipal governance on revenue recognition within Swedish municipal waste management
This paper explores the influence of municipal governance forms and structures on accounting compliance in municipal organisations. If municipal governance forms and structures influence accounting compliance, then understanding these relationships becomes important when discussing heterogeneous practice and efficient accounting regulation. The context and object of analysis is the practices of revenue recognition within the Swedish municipal sol…
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When revenues are not revenues: The influence of municipal governance on revenue recognition within Swedish municipal waste management
This paper explores the influence of municipal governance forms and structures on accounting compliance in municipal organisations. If municipal governance forms and structures influence accounting compliance, then understanding these relationships becomes important when discussing heterogeneous practice and efficient accounting regulation. The context and object of analysis is the practices of revenue recognition within the Swedish municipal sol…
Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector
Purpose The aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal water and sewerage sector and to capture the consequences of municipal organisational fragmentation. Design/methodology/approach Panel data analysis of 238 municipalities and 1,190 observations of capital expenditure deviations over five years (2013–2017). Findings Apar…
Reporting on Covid-19 – or not? Annual report disclosure of the pandemic as a subsequent event
Purpose This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019. Design/methodology/approach Logistic regression models were used to est…
Implications of multiprofessional collaboration in primary care – benefits for all? A quantitative study of effects on resource utilization of a team-based primary care practice in Sweden
We investigate differences in resource utilization between a multiprofessional team-based primary care practice and standard care for elderly patients with complex needs, from the perspective of different actors involved in healthcare delivery. The study is based on a mobile care team reform in a Swedish region, that spans across both organisational boundaries and different legislation. Our findings suggest that a shift towards a more proactive a…
Financial and non-financial performance measurement at the municipal group level – Evidence from municipal budgets in Sweden
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 of financial and non-financial performance measurement by 289 Swedish municipalities was performed, including eight independent variables and several control variables. Findings …
Business (5 works) · Finance (3 works) · Public Policy and Administration Research (3 works) · Accounting (2 works) · Accounting and Organizational Management (2 works) · Corporate governance (2 works) · Economics (2 works) · Geography (2 works) · Local Government Finance and Decentralization (2 works) · Medicine (2 works)