Problemet bakom den svaga responsen av K2-regelverket
utifrån ett organisationsteoretiskt perspektiv
This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants. The data is collected through telephone interviews and interviews where we visited the respondents. The interviews were semi-structured and the questions were designed so that the respondents were able to speak free. The collected data were related to the institutional theory to seek dependent variables who can explain the weak response of K2.The conclusion is that small companies are dependent of auditors and accountants when it comes to accounting. They lack knowledge about accounting, instead they purchase the service externally. The audits and accountants are in turn affected by the public opinion of K2 and they have trouble to depart from previous learning from the educational system. The explanation to the weak response of K2 is that small companies are dependent of audits and accountants who have a negative attitude towards K2 because of its illegitimacy.