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Accounting and business economics traditions in Sweden

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  • Sten Jonsson

Abstract

In this paper, it is argued that Swedish accounting research as well as business economics is rooted in practice. Standards for good practice have traditionally been developed in committees set up in a corporatist institutional setting. This tradition carried over with the definite shift from a German to an American influence on accounting as well as business economics in the 1960s. Since then there has been a marked dominance of behaviourally oriented research in business economics as well as in accounting. A pragmatic view prevails.

Suggested Citation

  • Sten Jonsson, 1996. "Accounting and business economics traditions in Sweden," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 435-448.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:3:p:435-448
    DOI: 10.1080/09638189600000028
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    Cited by:

    1. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    2. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    3. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.

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