Financial calculations and organizational control

Ulf Johanson and Emmanuel Aboagye

Chapter 4 in Pluralistic Economics, 2026, pp 39-53 from Edward Elgar Publishing

Abstract: In this chapter, we will provide a brief overview of financial reporting and its connection to organizational governance. We argue that work environment issues and health in the workplace have been and are, to an undesirable degree, disconnected from organizations’ various management systems. Financial accounting is largely governed by laws, rules, and traditions that prescribe what should or can be depicted in the bookkeeping. Questions about people, such as their health and competence, as well as organisational culture and traditions, are often not visible in financial reporting. Psychological or sociological perspectives regarding accounting and calculation processes, as well as decision-making and management processes, i.e., the behaviour of individuals and groups, are sometimes considered, but usually not. How can this have happened even though economics is essentially about behaviour? These are key issues that can lead to “rational” decision-making being significantly more difficult or impossible.

Keywords: Management accounting; Stakeholder accounting; Human resource costing and accounting; Intellectual capital; Health accounts; Business models (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035393497
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