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The political economy of transparent accounting: considering the temporality of history
Linnaeus University, Växjö, Sweden.
Linnaeus University, Växjö, Sweden.ORCID iD: 0000-0003-4961-1569
Cass Business School, UK.
2017 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

The development of transparent accounting is often theoretically linked with the development of financial markets. In this paper we argue that such an understanding of transparent accounting does not necessarily consider the temporality of the historical context where transparent accounting is invented. To illustrate this argument we empirically investigate the raise of transparent accounting in Sweden during the 1960s and 1970s. This time-period in Sweden is characterised by underdeveloped financial markets and a strong stakeholder-orientation mostly aimed at economic democracy and strengthened employee voice in corporate decision-making. By providing an alternative understanding of transparent accounting to dominant law and economics scholarship, this paper contributes to our knowledge on the link between accounting and financial markets, especially regarding the role of other interest groups than shareholders influencing accounting development.

Place, publisher, year, edition, pages
2017.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-46535OAI: oai:DiVA.org:hj-46535DiVA, id: diva2:1360180
Conference
29th SASE Annual Meeting, 29 June - 1 July, 2017, Lyon, France
Available from: 2019-10-11 Created: 2019-10-11 Last updated: 2019-10-11Bibliographically approved

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Larsson Olaison, Ulf

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