Från regler till principer - Professionella bedömningar i bostadsrättsföreningars redovisning

Title: From rules to principles - Professional judgment in the accounting of housing cooperatives Seminar date: 16 January 2026 Course: FEKH69, Bachelor's thesis in accounting, 15 credits Authors: Samuel Berge, Wilhelm Gustafsson, Ludvig Nicklasson Advisors: Mattias Haraldsson Key words: Housing cooperatives, K3 framework, professional judgement, competence gap, variation Research question: How is the concept of professional judgement defined and understood within the accounting of housing cooperatives? Which factors affect the ability to perform professional judgement in housing cooperatives? Purpose: The purpose of this study is to examine what contributes to professional judgement and who can be regarded as professional decision-makers when applying the K3 framework in housing cooperatives. Furthermore, the study aims to analyse the impact of incentives on these judgements. Methodology: The study is based on a qualitative research method with an abductive approach. Empirical data has been collected through semistructured interviews with eight experts in accounting and auditing of housing cooperatives. The selection of respondents was purposive and based on their competence and experience within the K3 framework. The empirical material has been analysed using thematic analysis. Theoretical perspectives: The study is founded in three complementary theoretical perspectives. Principles based and rules based accounting, the theory of professional judgment and Positive Accounting Theory (PAT). These perspectives are used to analyze the nature of professional judgment, the role of the decision maker, and how factors and conditions can influence the accounting. Result: The result indicates that the transition to the K3 framework increases the need for professional judgment, particularly in relation to component approach and the determination of useful lives. The empirical findings show that the quality and execution of these judgments are strongly influenced by the actor's competence and experience. Furthermore, the same regulatory framework can be applied in different ways, leading to variations in accounting practices among housing cooperatives. Conclusions: The study concludes that K3 creates an increased demand for professional judgement that many housing cooperatives lack the internal capacity to meet. In practice, the transition therefore functions as an indirect form of professionalisation, making cooperatives increasingly dependent on external expertise. At the same time, variations in professional judgment persists due to differing incentives and local conditions.