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How to control, intervene and mediate: the role of accounting in a modern textile company

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  • Per Forsberg
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    Abstract

    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.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Critical Accounting.

    Volume (Year): 4 (2012)
    Issue (Month): 1 ()
    Pages: 6-20

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    Handle: RePEc:ids:ijcrac:v:4:y:2012:i:1:p:6-20

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    Web page: http://www.inderscience.com/browse/index.php?journalID==328

    Related research

    Keywords: accounting history; intervention; mediation; textile industry; rationalisation; control; Sweden; Rydboholm; social factors; political factors; economic factors; social functions; organisational functions; mechanical weaving; factories; textiles; external interest groups; locking-in capital; critical accounting.;

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    1. Bryer, Rob, 2006. "Capitalist accountability and the British Industrial Revolution: The Carron Company, 1759-circa. 1850," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 687-734, November.
    2. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
    3. Arnold, Patricia J., 2009. "Global financial crisis: The challenge to accounting research," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 803-809, August.
    4. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403.
    5. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
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