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  • 1.
    Forsberg, Per
    Götebrogs universitet.
    Berättelser och omdömen i en redares vardag2002Doctoral thesis, monograph (Other academic)
  • 2.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Contabilidad en las economías integradas: la necesidad de la historia de la contabilidad y los estudios de caso2019In: Perspectivas Criticas de la Contabilidad Contemporánea: La contabilidad en diálogo con las ciencias humanas y sociales / [ed] Julieth E. Ospina Delgado; Gregorio A. Giraldo Garcés, Santiago de Cali: Pontificia Universidad Javeriana , 2019, 1Chapter in book (Other academic)
  • 3.
    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.

  • 4.
    Forsberg, Per
    GRI, School of Economics and Commercial Law, Göteborg University, Göteborg, Sweden.
    False prophets: the gurus who created modern management and why their ideas are bad for business today: James Hoopes; Perseus Publishing, Cambridge, MA, 2003, 320pp., ISBN 0-7382-0798-52003In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 20, no 1-2, p. 200-204Article, book review (Other academic)
  • 5.
    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.

     

  • 6.
    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.

  • 7.
    Forsberg, Per
    Handelshögskolan. Gothenburg Research Institute (GRI), Göteborg, Sweden.
    Kalkylering och övervägande retorik2005In: Rhetorica Scandinavica, ISSN 1397-0534, E-ISSN 2002-7974, no 35, p. 33-46Article in journal (Refereed)
    Abstract [sv]

    Den traditionella och allmänt spridda föreställningen att rationella kalkylmodeller ligger till grund för ­investeringsbeslut i företag och att beslutsfattarna strävar efter avkastning på kort sikt stämmer dåligt med hur det ser ut i praktiken. Det finns ett stort gap mellan teori och praktik. I föreliggande artikel ­argumenteras för att beslutsprocesser i företag i stället bör förstås som ’retoriskt övervägande samtal’. Syftet med artikeln är att visa hur idéer från retoriktraditionen kan berika företagsekonomisk forskning och överbrygga gapet mellan teori och praktik.

  • 8.
    Forsberg, Per
    Göteborgs universitet, Gothenburg Research Institute (GRI), Företagsekonomiska institutionen, .
    När träden och bergen ler: Havel och Taube som miljöaktivister2003In: Finsk tidskrift : kultur, ekonomi, politik, ISSN 0015-248X, E-ISSN 2670-2541, no 2-3Article in journal (Other academic)
  • 9.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Pengar som ristningar på träpinnar: Icke-monetära pengars funktion för fungerade lagbildningar2015In: Historisk Tidskrift, ISSN 0345-469X, E-ISSN 2002-4827, Vol. 135, no 3, p. 401-431Article in journal (Refereed)
    Abstract [en]

    Notches on wooden sticks: the role of non-coin money in village organization

    Local money in the form of notched sticks played a significant role in selfregulated organization of exchange in villages in 16th- and 17th-century Sweden. This kind of money is an example of non-coin money that only existed as money of account, or more precisely only as notches on wooden sticks (tally-sticks).

    The article argues that it is impossible to speak of local money as an isolated unit. Instead, the money symbolized by notches was interwoven with credit-networks and social relations. This helps to explain how local money made cooperation possible. Moreover, the local money of account was connected to credit systems and social relations, which explains why adoption of modern credit forms as well as changes in social relations were slow to develop in many localities.

    Using a perspective based in accounting history and anthropology, which sees money as credit, this article contributes to heterodox theories of money that seeks to explain the functions and social relations of different kinds of money.

    The money system linked to the notched sticks can be seen as variation of today’s community currencies that make different social actions possible and which are constructed for special purposes. Often one stick was created for a specific activity. In other words, the farmers created their own money for different purposes. For example, there were turn-taking sticks for ploughing snow, feeding the bull, delivering the post or providing transportation for the local clergy etc. Such sticks were often connected to sticks that recorded failure to deliver services. Persons who had not done their daily work had to do more days of work in the future. Other sticks could be used to remember and calculate how much timber or workdays different farms contributed to buildings such as the common mill or saw and how much of it was used. Such sticks made it possible to calculate and ensure that rights and obligations were distributed according to egalitarian principles. In such cases money as notches was used as calculative money and made possible value reciprocity.

    The article is based on ethnographic and historical literature together with the Nordic Museum’s collection of notched sticks, including information about their usage; the Nordic museum’s questionnaires about village organization in the beginning of the 20th century; and private research archives. 

  • 10.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Recension av: Simon Ekström & Leos Müller (red.), Angöringar: berättelser och kunskap från havet (Göteborg: Makadam Förlag, 2017), 221 s, inb.2018In: Forum navale, ISSN 0280-6215, E-ISSN 2002-0015, Vol. 74, p. 228-230Article, book review (Other academic)
  • 11.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Redovisning - teknik eller medel att förstå samhället?2015In: Organisation & Samhälle: Svensk företagsekonomisk tidskrift, ISSN 2001-9114, no 02, p. 22-27Article in journal (Other (popular science, discussion, etc.))
  • 12.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Redovisning för att hantera sociala dilemman2018In: Organisation & Samhälle, ISSN 2001-9114, E-ISSN 2002-0287, no 1Article in journal (Other (popular science, discussion, etc.))
  • 13.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies2023In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 96, article id 102551Article in journal (Refereed)
    Abstract [en]

    Neoliberalism rests on a fatalistic rhetoric about more perfect markets, individualistic calculus, and technologies for domination as crucial for the creation of financial value. This neglects any alternative ways of keeping people together, other than through markets, where the erosion of social cohesion is viewed as a natural effect of development. This neoliberal project has been holding accounting studies in a stranglehold, and there is a need for studies on how accounting can create social cohesion and make plural economies possible. This study’s exploration contributes to the theory of relational accounting practices by building a deeper understanding of accounting’s social function and the plurality of economies. Taking Graeber’s revision of Mauss as its starting point, it elaborates on how social relations are created through accounting practices that give rise to different reciprocities that involve morals together with autonomy and democracy, and it also examines when accounting may dissolve such social cohesion. Based on an illustrative case of pre-industrial farmers’ relational accounting practices in 18th- and 19th-century Sweden—consisting of notched wooden sticks used for balancing contributions and rights in the village—the study explains how accounting as a means of balanced reciprocity is important for social cohesion, having peacemaking functions, being important for democratic governance, teaching morality, and creating a sense of fairness. It emphasizes the relevance of Graeber’s revision of Mauss for a deeper understanding of relational accounting practices in certain contexts and as a way to combat the fatalism of neoliberalism.

  • 14.
    Forsberg, Per
    Göteborgs universitet, Gothenburg Research Institute (GRI), Företagsekonomiska institutionen, .
    Så får människornas glädje vara2004In: Finsk tidskrift : kultur, ekonomi, politik, ISSN 0015-248X, E-ISSN 2670-2541, no 9-10Article in journal (Other academic)
  • 15.
    Forsberg, Per
    Örebro University, Örebro University School of Business. Sch Business, Orebro Univ, Orebro, Sweden..
    Technology as integrated into institutions: expanding the list of actors affecting institutional conditions of cooperation2018In: International Journal of the Commons, E-ISSN 1875-0281, Vol. 12, no 1, p. 82-110Article in journal (Refereed)
    Abstract [en]

    This study seeks to overcome the gap between institutions and technology in the literature of the commons. It emphasises the importance of inviting and testing different technologies as actors that are of importance for resolving social dilemmas. In this study, a test is carried out to see if a certain accounting technology mediates factors that facilitate the sustainable management of commons. The technology that is tested in this study regards 'notched sticks' that were used as accounting in self-governed farming villages during the seventeenth and eighteenth centuries, especially in upper Dalarna, Sweden, when organising 'new urban commons'. The findings are that the notched sticks did function as mediators, connected in a network that did affect several factors, or conditions, for sustainable management of commons. As such, the technology of sticks was an actor that served in mediating relations, decision-making and transparency. For example, as accounting technology the sticks did change situations with possible individual bounded rationality through the construction of social entities and methods for balancing rights and obligations. Considering how accounting technology can be integrated into institutions, this implies that awareness is needed when changing and implementing technological solutions.

  • 16.
    Forsberg, Per
    University of Borås, Borås, Sweden.
    Testing prices in markets: How to charter a tanker2009In: Ethnography, ISSN 1466-1381, E-ISSN 1741-2714, Vol. 10, no 3, p. 265-290Article in journal (Refereed)
    Abstract [en]

    This article is written to follow up on a discussion initiated by Callon and Muniesa (2005) who criticized the distinction between pure calculation (assumed in neoclassical economics) and pure judgment (assumed in ethnographic studies). They suggested a third perspective: calculations are performed by technological devices. Furthermore, they call this process ‘the qualification process’ and claim that it brings calculation and judgment together. However, in this third perspective, the meaning of judgment is reduced and has become synonymous with making distinctions. I argue that an understanding of real markets must consider two parallel processes: a ‘calculative process’ and a ‘judgmental process’. In the real market both a ‘calculative process’ and a ‘judgmental process’ involve a process where the buyer and seller ‘test’ different prices. When it comes to the judgmental process storytelling is an indispensable cultural tool. This is demonstrated using field material collected at a tanker chartering firm.

  • 17.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Vadstena kloster – ett vinstdrivande välfärdsföretag?2018In: Signum : katolsk orientering om kyrka, kultur, samhälle, ISSN 0347-0423, no 3Article in journal (Other (popular science, discussion, etc.))
  • 18.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Vinst i välfärden?: om abbedissornas redovisning i Vadstena kloster2014In: Organisation & Samhälle: Svensk företagsekonomisk tidskrift, ISSN 2001-9114, no 2Article in journal (Other (popular science, discussion, etc.))
  • 19.
    Forsberg, Per
    Department of Business Studies, Uppsala University, Uppsala, Sweden.
    What about operational economics?: How international accounting standards neglects social structures and special cultures2010In: International Journal of Economics and Accounting, ISSN 2041-868X, E-ISSN 2041-8698, Vol. 1, no 1, p. 107-122Article in journal (Refereed)
    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.

  • 20.
    Forsberg, Per
    Örebro University, Örebro University School of Business.
    Övertron på mätning2023In: Axess, ISSN 1651-0941, no 1Article, review/survey (Other academic)
    Abstract [sv]

    Hans Järta kritiserade i början av 1800-talet den själlösa användningen av statistik. Hans tankar är aktuella 200 år senare.

  • 21.
    Forsberg, Per
    et al.
    Örebro University, Örebro University School of Business.
    Hägg, Ingemund
    När abbedissan förde bok2016In: Axess, ISSN 1651-0941, no 2Article in journal (Other (popular science, discussion, etc.))
  • 22.
    Forsberg, Per
    et al.
    University of Borås, Borås, Sweden.
    Lind, Michael
    University of Borås, Borås, Sweden.
    The need for accounting in dialects: Making the special competitive culture in family-run companies sustainable2010In: Organizational communication and sustainable  development: ICTs for mobility / [ed] Tina Karrbom Gustavsson & Anette Hallin, IGI Global, 2010, p. 189-204Chapter in book (Refereed)
    Abstract [en]

    This chapter deals with the challenge of ensuring and sustaining cultural competitiveness in a globalised world where control and management tend to be made at a distance. The authors illustrate this by arguing that family-run businesses have a special culture that makes them good at creating and taking part in innovative networks. Today this culture is however threatened. Implementation of technologies for controlling and governing at a distance destroy this special family-run business culture. As a solution to this problem the authors suggest that new technologies of communication have the potential to strengthen the ability to create innovative networks. New technologies of communication do this when they give rise to alternative forms of communication and thus complement management based on “controlling and acting at a distance”.

  • 23.
    Forsberg, Per
    et al.
    Örebro University, Örebro University School of Business.
    Stockenstrand, Anna-Karin
    Uppsala universitet, Uppsala, Sweden.
    Resistance to Financialization: Insights about collective resistance through distancing and persistence from two ethnographic studies2014In: Journal of Organizational Ethnography, ISSN 2046-6749, E-ISSN 2046-6757, Vol. 3, no 2, p. 169-187Article in journal (Refereed)
    Abstract [en]

    Purpose– The purpose of this paper is to contribute with knowledge about how resistance to the neo-liberal agenda is made possible, especially through renewal and reproduction of collective communities. 

    Design/methodology/approach– Using two ethnographical studies, one of a chamber orchestra and one of a shipping company for illustrating resistance. 

    Findings– It is resistance through distancing and creation of a “hidden script” that prevents the collective community from be broken down by individualization. However, resistance through distancing needs to be combined with resistance through persistence in order to become intelligent. 

    Originality/value– The paper makes use of ethnographic studies to investigate possibilities of resistance. The study has also found it fruitful to combine James Scott's (1990) notion of collectively created hidden scripts with Collinson's (1992, 1994) notion of resistance through distancing and persistence.

  • 24.
    Forsberg, Per
    et al.
    School of Business and Informatics, University College of Borås, Borås, Sweden; GRI, School of Economics 5 and Commercial Law at Göteborg University, Göteborg, Sweden.
    Westerdahl, Stig
    For the sake of serving the broader community: sea piloting compared with auditing2007In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 18, no 7, p. 781-804Article in journal (Refereed)
    Abstract [en]

    Discussions concerning ethics and the auditing profession tend to end up in two different standpoints: create stronger regulations or increase individual morals. In this article we will argue for a third standpoint that emphasizes the importance of belonging to a community, to a broader society.

    The problem, as we see it, has to do with the separation of the aims of the auditing profession from those of the broader community that it is intended to serve. This is the result of the development of global auditing companies and standard-setting bodies that use bureaucratic control, regulatory frameworks, fragmentation and a codification of knowledge. Applying limited notions of community or virtue ethics on collectives like professions is of little help here since it tends to create self-justificatory professions disconnected from the broader society [Neu D, T’aerien R. Remembering the past: ethics and the Canadian Chartered Accounting profession, 1911–1925. Critical Perspectives on Accounting 2000;11(2):193–212].

    In our argumentation for a wider mission on serving the broader community we use the concepts “occupational community” and “organization” [van Maanen J, Barley SR. Occupational communities: cultures and controls in organizations. Research in Organizational Behavior 1984;6:287–365] together with the term “for-the-sake-of”. Actions taken “for-the-sake-of” has a point or meaning that is wider than what is good for the individual or limited community. We compare the auditing profession with the traditional sea piloting profession in Sweden, which is characterized by a strong occupational community and members who strive to act “for-the-sake-of” serving the broader society by facilitating safe sea travel. We wind up by discussing the possibilities the state, market and community have in encouraging acts “for-the-sake-of” serving the broader community.

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