IDEAS home Printed from https://ideas.repec.org/a/ids/ijecac/v1y2010i1-2p107-122.html
   My bibliography  Save this article

What about operational economics? How international accounting standards neglects social structures and special cultures

Author

Listed:
  • Per Forsberg

Abstract

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.

Suggested Citation

  • Per Forsberg, 2010. "What about operational economics? How international accounting standards neglects social structures and special cultures," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 1(1/2), pages 107-122.
    • Handle: RePEc:ids:ijecac:v:1:y:2010:i:1/2:p:107-122
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=33904
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijecac:v:1:y:2010:i:1/2:p:107-122. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=357 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.