To Örebro University

oru.seÖrebro University Publications
Change search
Link to record
Permanent link

Direct link
Publications (10 of 24) Show all publications
Forsberg, P. (2023). Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies. Critical Perspectives on Accounting, 96, Article ID 102551.
Open this publication in new window or tab >>Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies
2023 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 96, article id 102551Article in journal (Refereed) Published
Abstract [en]

Neoliberalism rests on a fatalistic rhetoric about more perfect markets, individualistic calculus, and technologies for domination as crucial for the creation of financial value. This neglects any alternative ways of keeping people together, other than through markets, where the erosion of social cohesion is viewed as a natural effect of development. This neoliberal project has been holding accounting studies in a stranglehold, and there is a need for studies on how accounting can create social cohesion and make plural economies possible. This study’s exploration contributes to the theory of relational accounting practices by building a deeper understanding of accounting’s social function and the plurality of economies. Taking Graeber’s revision of Mauss as its starting point, it elaborates on how social relations are created through accounting practices that give rise to different reciprocities that involve morals together with autonomy and democracy, and it also examines when accounting may dissolve such social cohesion. Based on an illustrative case of pre-industrial farmers’ relational accounting practices in 18th- and 19th-century Sweden—consisting of notched wooden sticks used for balancing contributions and rights in the village—the study explains how accounting as a means of balanced reciprocity is important for social cohesion, having peacemaking functions, being important for democratic governance, teaching morality, and creating a sense of fairness. It emphasizes the relevance of Graeber’s revision of Mauss for a deeper understanding of relational accounting practices in certain contexts and as a way to combat the fatalism of neoliberalism.

Place, publisher, year, edition, pages
Elsevier, 2023
Keywords
Relational accounting practices, Graeber, Mauss, Notched sticks, Gift economy, Commons, Pluralistic economies
National Category
Economics and Business
Research subject
History; Business Studies
Identifiers
urn:nbn:se:oru:diva-108007 (URN)10.1016/j.cpa.2022.102551 (DOI)001104218200001 ()2-s2.0-85146987924 (Scopus ID)
Funder
The Jan Wallander and Tom Hedelius Foundation, P19-0125
Available from: 2023-09-01 Created: 2023-09-01 Last updated: 2023-12-05Bibliographically approved
Forsberg, P. (2023). Övertron på mätning. Axess (1)
Open this publication in new window or tab >>Övertron på mätning
2023 (Swedish)In: Axess, ISSN 1651-0941, no 1Article, review/survey (Other academic) Published
Abstract [sv]

Hans Järta kritiserade i början av 1800-talet den själlösa användningen av statistik. Hans tankar är aktuella 200 år senare.

Place, publisher, year, edition, pages
Axess publishing, 2023
National Category
Other Social Sciences not elsewhere specified Other Humanities not elsewhere specified
Research subject
History
Identifiers
urn:nbn:se:oru:diva-108124 (URN)
Funder
The Jan Wallander and Tom Hedelius Foundation
Available from: 2023-09-07 Created: 2023-09-07 Last updated: 2023-09-07Bibliographically approved
Forsberg, P. (2019). Contabilidad en las economías integradas: la necesidad de la historia de la contabilidad y los estudios de caso (1ed.). In: Julieth E. Ospina Delgado; Gregorio A. Giraldo Garcés (Ed.), Perspectivas Criticas de la Contabilidad Contemporánea: La contabilidad en diálogo con las ciencias humanas y sociales. Santiago de Cali: Pontificia Universidad Javeriana
Open this publication in new window or tab >>Contabilidad en las economías integradas: la necesidad de la historia de la contabilidad y los estudios de caso
2019 (Spanish)In: Perspectivas Criticas de la Contabilidad Contemporánea: La contabilidad en diálogo con las ciencias humanas y sociales / [ed] Julieth E. Ospina Delgado; Gregorio A. Giraldo Garcés, Santiago de Cali: Pontificia Universidad Javeriana , 2019, 1Chapter in book (Other academic)
Place, publisher, year, edition, pages
Santiago de Cali: Pontificia Universidad Javeriana, 2019 Edition: 1
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-97043 (URN)9789585119574 (ISBN)9789585119598 (ISBN)
Available from: 2022-02-01 Created: 2022-02-01 Last updated: 2022-02-08Bibliographically approved
Forsberg, P. (2018). Recension av: Simon Ekström & Leos Müller (red.), Angöringar: berättelser och kunskap från havet (Göteborg: Makadam Förlag, 2017), 221 s, inb. [Review]. Forum navale, 74, 228-230
Open this publication in new window or tab >>Recension av: Simon Ekström & Leos Müller (red.), Angöringar: berättelser och kunskap från havet (Göteborg: Makadam Förlag, 2017), 221 s, inb.
2018 (Swedish)In: Forum navale, ISSN 0280-6215, E-ISSN 2002-0015, Vol. 74, p. 228-230Article, book review (Other academic) Published
Place, publisher, year, edition, pages
Stockholm: Sjöhistoriska samfundet, 2018
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-70741 (URN)
Note

Angöringar : berättelser och kunskap från havet / red.: Simon Ekström & Leos Müller.. - 2017. - ISBN: 9789170612367

Available from: 2018-12-14 Created: 2018-12-14 Last updated: 2018-12-18Bibliographically approved
Forsberg, P. (2018). Redovisning för att hantera sociala dilemman. Organisation & Samhälle (1)
Open this publication in new window or tab >>Redovisning för att hantera sociala dilemman
2018 (Swedish)In: Organisation & Samhälle, ISSN 2001-9114, E-ISSN 2002-0287, no 1Article in journal (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Göteborg: Föreningen Företagsekonomi i Sverige (FEKIS), 2018
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-70739 (URN)
Available from: 2018-12-14 Created: 2018-12-14 Last updated: 2022-06-01Bibliographically approved
Forsberg, P. (2018). Technology as integrated into institutions: expanding the list of actors affecting institutional conditions of cooperation. International Journal of the Commons, 12(1), 82-110
Open this publication in new window or tab >>Technology as integrated into institutions: expanding the list of actors affecting institutional conditions of cooperation
2018 (English)In: International Journal of the Commons, E-ISSN 1875-0281, Vol. 12, no 1, p. 82-110Article in journal (Refereed) Published
Abstract [en]

This study seeks to overcome the gap between institutions and technology in the literature of the commons. It emphasises the importance of inviting and testing different technologies as actors that are of importance for resolving social dilemmas. In this study, a test is carried out to see if a certain accounting technology mediates factors that facilitate the sustainable management of commons. The technology that is tested in this study regards 'notched sticks' that were used as accounting in self-governed farming villages during the seventeenth and eighteenth centuries, especially in upper Dalarna, Sweden, when organising 'new urban commons'. The findings are that the notched sticks did function as mediators, connected in a network that did affect several factors, or conditions, for sustainable management of commons. As such, the technology of sticks was an actor that served in mediating relations, decision-making and transparency. For example, as accounting technology the sticks did change situations with possible individual bounded rationality through the construction of social entities and methods for balancing rights and obligations. Considering how accounting technology can be integrated into institutions, this implies that awareness is needed when changing and implementing technological solutions.

Place, publisher, year, edition, pages
Igitur - Utrecht Publishing & Archiving Services, 2018
Keywords
Actor-network theory, commons, critical accounting, self-governed organisations
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-66941 (URN)10.18352/ijc.784 (DOI)000430658000004 ()2-s2.0-85045923572 (Scopus ID)
Available from: 2018-05-14 Created: 2018-05-14 Last updated: 2023-10-03Bibliographically approved
Forsberg, P. (2018). Vadstena kloster – ett vinstdrivande välfärdsföretag?. Signum : katolsk orientering om kyrka, kultur, samhälle (3)
Open this publication in new window or tab >>Vadstena kloster – ett vinstdrivande välfärdsföretag?
2018 (Swedish)In: Signum : katolsk orientering om kyrka, kultur, samhälle, ISSN 0347-0423, no 3Article in journal (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Uppsala: Signum, 2018
Keywords
lokala valutor, kloster, alternativa organisationer, gåvoekonomi, reciprocitet, redovisning
National Category
Business Administration
Research subject
Business Studies; History
Identifiers
urn:nbn:se:oru:diva-66671 (URN)
Available from: 2018-04-19 Created: 2018-04-19 Last updated: 2018-04-19Bibliographically approved
Forsberg, P. & Hägg, I. (2016). När abbedissan förde bok. Axess (2)
Open this publication in new window or tab >>När abbedissan förde bok
2016 (Swedish)In: Axess, ISSN 1651-0941, no 2Article in journal (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Stockholm: Axess publishing, 2016
National Category
Business Administration
Research subject
Business Studies; History
Identifiers
urn:nbn:se:oru:diva-49816 (URN)
Available from: 2016-04-12 Created: 2016-04-12 Last updated: 2017-11-30Bibliographically approved
Forsberg, P. (2015). Pengar som ristningar på träpinnar: Icke-monetära pengars funktion för fungerade lagbildningar. Historisk Tidskrift, 135(3), 401-431
Open this publication in new window or tab >>Pengar som ristningar på träpinnar: Icke-monetära pengars funktion för fungerade lagbildningar
2015 (Swedish)In: Historisk Tidskrift, ISSN 0345-469X, E-ISSN 2002-4827, Vol. 135, no 3, p. 401-431Article in journal (Refereed) Published
Abstract [en]

Notches on wooden sticks: the role of non-coin money in village organization

Local money in the form of notched sticks played a significant role in selfregulated organization of exchange in villages in 16th- and 17th-century Sweden. This kind of money is an example of non-coin money that only existed as money of account, or more precisely only as notches on wooden sticks (tally-sticks).

The article argues that it is impossible to speak of local money as an isolated unit. Instead, the money symbolized by notches was interwoven with credit-networks and social relations. This helps to explain how local money made cooperation possible. Moreover, the local money of account was connected to credit systems and social relations, which explains why adoption of modern credit forms as well as changes in social relations were slow to develop in many localities.

Using a perspective based in accounting history and anthropology, which sees money as credit, this article contributes to heterodox theories of money that seeks to explain the functions and social relations of different kinds of money.

The money system linked to the notched sticks can be seen as variation of today’s community currencies that make different social actions possible and which are constructed for special purposes. Often one stick was created for a specific activity. In other words, the farmers created their own money for different purposes. For example, there were turn-taking sticks for ploughing snow, feeding the bull, delivering the post or providing transportation for the local clergy etc. Such sticks were often connected to sticks that recorded failure to deliver services. Persons who had not done their daily work had to do more days of work in the future. Other sticks could be used to remember and calculate how much timber or workdays different farms contributed to buildings such as the common mill or saw and how much of it was used. Such sticks made it possible to calculate and ensure that rights and obligations were distributed according to egalitarian principles. In such cases money as notches was used as calculative money and made possible value reciprocity.

The article is based on ethnographic and historical literature together with the Nordic Museum’s collection of notched sticks, including information about their usage; the Nordic museum’s questionnaires about village organization in the beginning of the 20th century; and private research archives. 

Abstract [sv]

Lokala pengar spelade en central roll i byorganiseringen på 1700- och 1800-talen. Sådana lokala pengar var icke-monetära och förekom bara som ristningar på träpinnar, det vill säga karvstockar. I detta karvstockssystem var de lokala pengarna intimt sammanvävda med kreditnätverk och sociala relationer. Mot denna bakgrund argumenterar författaren för att lokala pengar möjliggjorde olika typer av sociala relationer, men även att sådana pengar kan förklara trögheten i utvecklingen av modernare former av kreditnätverk. 

Place, publisher, year, edition, pages
Svenska historiska föreningen, 2015
Keywords
local money; money of account; community currencies; heterodox theories of money; village organization; tally sticks; notched sticks
National Category
Business Administration Economic History Economics
Research subject
Business Studies; History
Identifiers
urn:nbn:se:oru:diva-45826 (URN)000362797200004 ()2-s2.0-85011301695 (Scopus ID)
Projects
Ristade pinnars roll för samarbete
Funder
The Jan Wallander and Tom Hedelius Foundation, P2014-0166:1
Available from: 2015-09-17 Created: 2015-09-17 Last updated: 2022-05-20Bibliographically approved
Forsberg, P. (2015). Redovisning - teknik eller medel att förstå samhället?. Organisation & Samhälle: Svensk företagsekonomisk tidskrift (02), 22-27
Open this publication in new window or tab >>Redovisning - teknik eller medel att förstå samhället?
2015 (Swedish)In: Organisation & Samhälle: Svensk företagsekonomisk tidskrift, ISSN 2001-9114, no 02, p. 22-27Article in journal (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Göteborg: Föreningen Företagsekonomi i Sverige (FEKIS), 2015
National Category
Economics and Business Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-49815 (URN)
Available from: 2016-04-12 Created: 2016-04-12 Last updated: 2022-05-23Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0002-1356-8741

Search in DiVA

Show all publications