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  • 1.
    Forsberg, Per
    University of Borås, Borås, Sweden .
    Crowding-out and crowding-in of the community principle: the role of accounting from the perspective of cultural theory2009In: International Journal of Critical Accounting (IJCA), ISSN 1757-9848, E-ISSN 1757-9856, Vol. 1, no 4, p. 360-380Article in journal (Refereed)
    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.

  • 2.
    Forsberg, Per
    Department of Business Studies, Uppsala University, Uppsala, Sweden.
    How to control, intervene and mediate: The role of accounting in a modern textile company2012In: International Journal of Critical Accounting (IJCA), ISSN 1757-9848, E-ISSN 1757-9856, Vol. 4, no 1, p. 6-20Article in journal (Refereed)
    Abstract [en]

    This article about accounting history in Sweden deals with the period between 1903 and the Second World War. It focuses on how accounting was shaped in a broad social-political-economic situation but also that accounting has crucial social and organisational functions. It makes use of the first mechanical weaving factory in Sweden (the factories of Rydboholm) as an example that illustrates this. During this period did accounting play a crucial role for mediating between different external interest groups and locking-in capital.

     

  • 3.
    Forsberg, Per
    Department of Business Studies, Uppsala University, Uppsala, Sweden.
    How to lock-in capital and workers: the role of accounting in the era of a Swedish textile mill2013In: International Journal of Critical Accounting (IJCA), ISSN 1757-9848, E-ISSN 1757-9856, Vol. 5, no 1, p. 96-116Article in journal (Refereed)
    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.

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