In September 2006, the book Lysande ögonblick och finansiella kriser (Splendid Moments and Financial Crises) was published. In large part, it is a narrative about the Royal Dramatic Theatre in Stockholm during the 20th century: about actors, productions, attendance, relations to the audience,...

International Financial Reporting Standards are questioned. Possibly, there is a need for a different kind of standards and a different procedure for developing them. No doubt, there is a need for a more profound theoretical approach to these issues. Theory-building in accounting should include...

In this paper, a theory of accounting, control and accounting-related areas is outlined.It is based on a number of previous research-oriented books published over several decades and the author´s specific own experiences from internal and external processes with organisations in...