To Örebro University

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

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
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: 2022-07-05Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full text

Authority records

Forsberg, Per

Search in DiVA

By author/editor
Forsberg, Per
In the same journal
International Journal of Critical Accounting (IJCA)
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 533 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf