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  • 1.
    Bay, Charlotta
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Makeover Accounting: Investigating the meaning-making practices of financial accounts2018In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 64, p. 44-54Article in journal (Refereed)
    Abstract [en]

    The constitutive ability of accounting to produce effects, influencing people's minds and behaviour, has been widely acknowledged in accounting literature. This paper argues, however, that in order for accounting to have an impact on people, its figures needs to be interpretable to its intended users. But what happens in situations where people are considered as inhibited in reading and interpreting financial information? This paper investigates how financial accounts are presented to individuals believed to be impaired in their ability to make sense of its figures. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show literally re-presents financial information in order to turn its participants into financially responsible citizens. The paper's empirical findings give reasons for problematising the conditions under which accounting is able to affect people, concluding that, without taking people's ability to interpret financial accounts into consideration, the possibilities of the accounts having an impact on their users risk falling short.

  • 2.
    Catasús, Bino
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Johansson, Ulf
    Jan-Erik Gröjer: An appreciation2008In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 33, no 6, p. 677-679Article in journal (Other academic)
  • 3.
    Johanson, Ulf
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Mårtensson, Maria
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Mobilizing change through the management control of intangibles2001In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 26, no 7-8, p. 715-733Article in journal (Refereed)
    Abstract [en]

    This qualitative study explores the management control of intangibles in three Swedish companies. The present analysis is discussed in terms of four theoretical perspectives, namely, evolutionary, action, organizational learning and structuration theory. The results indicate that such enablers of performance as customer and employee perceptions of individuals and organizational and relational competence are the key attributes that firms address. Equally important, however, are different routines that facilitate learning and the transformation of knowledge into action. Routines additional to surveys include statistical analysis, benchmarking, dialogues, salary bonuses, and contracts.

  • 4.
    Jönsson, Sten
    et al.
    School of Economics, University of Gothenburg, Sweden.
    Grönlund, Anders
    School of Economics, University of Gothenburg, Sweden.
    Life With a Sub-Contractor: New Technology and Management Accounting1988In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 13, no 5, p. 513-532Article in journal (Refereed)
    Abstract [en]

    The kind of new technology that has been installed in advanced industrial production at an increasing rateover the last few years sets a new stage for the development of management accounting. Flexibility makesextreme adaptation of production to meet customer demands possible. Mass production of individualizedproducts makes product costing problematic. Control of operation has to be decentralized while the designof production systems has to be centralized. The function and use of a traditional management accountingsystem should be questioned. What are the important issues that prompt industries to install newtechnology in the first place? Is it flexibility or is it quality that is the prime mover? Is it both? Or might itbe efficiency? Whatever the case may be, it is necessary to clarify trade-offs between aspects of the newproduction facilities. Causal links between activities and costs have to be reestablished. The simplerelations between volume and costs are no longer valid. This paper deals with these issues against abackground of current research on local information needs in automated industrial production and asolution linking local and central systems is proposed.

  • 5.
    McSweeney, Brendan
    Stockholm University, Faculty of Social Sciences, School of Business.
    The Roles of Financial Asset Market Failure Denial and the Economic Crisis: Reflections on Accounting and Financial Theories and Practices2009In: Accounting, Organizations and Society, ISSN 0361-3682, E-ISSN 1873-6289, Vol. 43, p. 835-848Article in journal (Refereed)
    Abstract [en]

    Throughout the world every economic and socio-economic indicator has deteriorated. The so-called ‘real economy’ has been deeply contaminated by the most significant global financial crisis for seven decades. The ultimate extent and duration of this rampant degeneration and its longer-term political effects are unpredictable but what caused the crisis? This paper examines a range of suppositions made in theories which deny the possibility of financial asset market failure and identifies ways in which they contributed to the circumstances and actions which created the current crisis.

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