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

Per Forsberg

International Journal of Critical Accounting, 2012, vol. 4, issue 1, 6-20

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.

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. (search for similar items in EconPapers)
Date: 2012
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