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How to lock-in capital and workers: the role of accounting in the era of a Swedish textile mill
Department of Business Studies, Uppsala University, Uppsala, Sweden. (Ceroc)ORCID iD: 0000-0002-1356-8741
2013 (English)In: International Journal of Critical Accounting (IJCA), ISSN 1757-9848, E-ISSN 1757-9856, Vol. 5, no 1, p. 96-116Article in journal (Refereed) Published
Abstract [en]

This article contributes with knowledge about accounting history in Sweden between 1834-1903. It is written from the perspective of new accounting history. As such, it focuses on how the socio-political-economic context affects accounting but also that accounting has important implications. The article focuses especially on what roles accounting played for the industrialisation in Sweden. The first mechanical weaving company in Sweden, the textile mill Rydboholm, is used as an example to illustrate how accounting developed and that accounting had important functions for solving certain problems that existed during the 19th century. The major problems that accounting helped to solve was problems as: lack of money and capital together with the establishments of credit- and production networks. Moreover, accounting did play a crucial role for the industrialisation in Sweden because it made possible to lock-in capital and workers in the company.

Place, publisher, year, edition, pages
InderScience Publishers, 2013. Vol. 5, no 1, p. 96-116
Keywords [en]
accounting history; critical accounting; company towns; textile mills; Sweden; labour processes; paternalistic management; mechanical weaving; money shortage; capital shortage; credit networks; production networks; industrialisation.
National Category
Business Administration Economic History
Research subject
Business Studies; History
Identifiers
URN: urn:nbn:se:oru:diva-40690DOI: 10.1504/IJCA.2013.053351OAI: oai:DiVA.org:oru-40690DiVA, id: diva2:778492
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=53351

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Forsberg, Per

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CiteExportLink to record
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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