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What about operational economics?: How international accounting standards neglects social structures and special cultures
Department of Business Studies, Uppsala University, Uppsala, Sweden. (Ceroc)ORCID iD: 0000-0002-1356-8741
2010 (English)In: International Journal of Economics and Accounting, ISSN 2041-868X, E-ISSN 2041-8698, Vol. 1, no 1, p. 107-122Article in journal (Refereed) Published
Abstract [en]

This article argues that the International Financial Reporting Standard (IFRS) neglects social structures and the special culture of operational economics. The article refers to an ethnographic study of a family-owned shipping company in Sweden (Forsberg, 2001). Based on an understanding of how the people in this company actually think and work the article suggests that an accounting system suitable for a family-owned shipping company should consider the relevance of operational economics, income smoothening and prevention of speculations.

Place, publisher, year, edition, pages
InderScience Publishers, 2010. Vol. 1, no 1, p. 107-122
Keywords [en]
Critical accounting; International Financial Reporting Standards; IFRS; International Accounting Standard Board; Swedish tax system; operational economics; critical ethnography; Sweden; accounting standards; social structures; culture; family firms; shipping industry
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-40688DOI: 10.1504/IJEA.2010.033904OAI: oai:DiVA.org:oru-40688DiVA, id: diva2:778488
Available from: 2015-01-10 Created: 2015-01-10 Last updated: 2017-12-05Bibliographically approved

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Publisher's full texthttp://www.inderscience.com/info/inarticle.php?artid=33904

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Forsberg, Per

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  • de-DE
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  • nn-NO
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  • sv-SE
  • Other locale
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Output format
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