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...

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...

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...

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...

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...