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Crowding-out and crowding-in of the community principle: the role of accounting from the perspective of cultural theory
University of Borås, Borås, Sweden . (Ceroc)ORCID iD: 0000-0002-1356-8741
2009 (English)In: International Journal of Critical Accounting (IJCA), ISSN 1757-9848, E-ISSN 1757-9856, Vol. 1, no 4, p. 360-380Article in journal (Refereed) Published
Abstract [en]

In this theoretical article I propose that cultural theory (Douglas, 1987; Thompson et al., 1999; Verweij, 1999; Verweij, 2006) can help us understand the non-intentional effects of accounting. In cultural theory three different ways of organising (hierarchism, individualism and egalitarianism) are supposed to underpin all different cultures and organisations. These different principles complement each other and an organisation that lacks one of the principles is unlikely to sustain. From the background of cultural theory I discuss how different forms of accounting crowd-out or crowd-in different ways of organising. Through the article I make references to one example on organisation in order to illustrate the theoretical discussion.

Place, publisher, year, edition, pages
InderScience Publishers, 2009. Vol. 1, no 4, p. 360-380
Keywords [en]
Critical accounting; cultural theory; crowding-out; community principle; management accounting; mutual society; shipping; insurance clubs; unintended consequences
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-40687DOI: 10.1504/IJCA.2009.028061OAI: oai:DiVA.org:oru-40687DiVA, id: diva2:778484
Available from: 2015-01-10 Created: 2015-01-10 Last updated: 2017-11-07Bibliographically approved

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Publisher's full texthttp://inderscience.metapress.com/content/e28264t4rk321758/

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Forsberg, Per

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  • de-DE
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
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  • asciidoc
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