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Forsberg, Per
Publications (7 of 7) Show all publications
Forsberg, P. (2009). Crowding-out and crowding-in of the community principle. International Journal of Critical Accounting (IJCA), 1(4), 360-380
Open this publication in new window or tab >>Crowding-out and crowding-in of the community principle
2009 (English)In: International Journal of Critical Accounting (IJCA), ISSN 1757-9848, E-ISSN 1757-9856, Vol. 1, no 4, p. 360-380Article in journal (Refereed) Published
Abstract [en]

In this theoretical article I propose that cultural theory (Douglas, 1987; Thompson et al., 1999; Verweij, 1999; Verweij, 2006) can help us understand the non-intentional effects of accounting. In cultural theory three different ways of organising (hierarchism, individualism and egalitarianism) are supposed to underpin all different cultures and organisations. These different principles complement each other and an organisation that lacks one of the principles is unlikely to sustain. From the background of cultural theory I discuss how different forms of accounting crowd-out or crowd-in different ways of organising. Through the article I make references to one example on organisation in order to illustrate the theoretical discussion.

Place, publisher, year, edition, pages
Inderscience Publishers, 2009
Keywords
critical accounting, cultural theory, crowding-out, community principle, management accounting, mutual society, shipping, insurance clulb
National Category
Social Sciences
Identifiers
urn:nbn:se:hb:diva-2617 (URN)10.1504/IJCA.2009.028061 (DOI)2320/5365 (Local ID)2320/5365 (Archive number)2320/5365 (OAI)
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2017-12-01Bibliographically approved
Forsberg, P. (2009). Testing prices in markets: How to charter a tanker. Ethnography, 10(3), 265-290
Open this publication in new window or tab >>Testing prices in markets: How to charter a tanker
2009 (English)In: Ethnography, ISSN 1466-1381, E-ISSN 1741-2714, Vol. 10, no 3, p. 265-290Article in journal (Refereed) Published
Abstract [en]

This article is written to follow up on a discussion initiated by Callon and Muniesa (2005) who criticized the distinction between pure calculation (assumed in neoclassical economics) and pure judgment (assumed in ethnographic studies). They suggested a third perspective: calculations are performed by technological devices. Furthermore, they call this process ‘the qualification process’ and claim that it brings calculation and judgment together. However, in this third perspective, the meaning of judgment is reduced and has become synonymous with making distinctions. I argue that an understanding of real markets must consider two parallel processes: a ‘calculative process’ and a ‘judgmental process’. In the real market both a ‘calculative process’ and a ‘judgmental process’ involve a process where the buyer and seller ‘test’ different prices. When it comes to the judgmental process storytelling is an indispensable cultural tool. This is demonstrated using field material collected at a tanker chartering firm

Place, publisher, year, edition, pages
Sage Publications Ltd., 2009
Keywords
interactive stories, ethnographic studies, neo-classical economics, calculative process, market price, judgmental process, technological devices
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-2616 (URN)10.1177/1466138109339111 (DOI)2320/5364 (Local ID)2320/5364 (Archive number)2320/5364 (OAI)
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2017-11-19Bibliographically approved
Forsberg, P. (2008). Crowding-out and crowding-in of the community principle. In: : . Paper presented at Paper presented at the Critical Perspectives on Accounting Conference, New York 2008.
Open this publication in new window or tab >>Crowding-out and crowding-in of the community principle
2008 (English)Conference paper, Published paper (Refereed)
Keywords
accounting, cultural theory, Business and economics, Accounting
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-6000 (URN)2320/4205 (Local ID)2320/4205 (Archive number)2320/4205 (OAI)
Conference
Paper presented at the Critical Perspectives on Accounting Conference, New York 2008
Available from: 2015-12-22 Created: 2015-12-22 Last updated: 2017-02-26Bibliographically approved
Forsberg, P. & Kosmala, K. (2008). Enabling creativity through art. In: : . Paper presented at Paper presented at the fourth Art of Management and Organization Conference, Banff, 9-12 september 2008.
Open this publication in new window or tab >>Enabling creativity through art
2008 (English)Conference paper, Published paper (Refereed)
Keywords
creativity, ecological, art, Management
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-5998 (URN)2320/4203 (Local ID)2320/4203 (Archive number)2320/4203 (OAI)
Conference
Paper presented at the fourth Art of Management and Organization Conference, Banff, 9-12 september 2008
Available from: 2015-12-22 Created: 2015-12-22 Last updated: 2017-02-26Bibliographically approved
Forsberg, P. (2008). Triple bottom line from an eco-centrism perspective. In: : . Paper presented at Paper presented at the Critical Perspectives on Accounting Conference, New York 2008.
Open this publication in new window or tab >>Triple bottom line from an eco-centrism perspective
2008 (English)Conference paper, Published paper (Refereed)
Keywords
accounting, cultural theory, Business and economics, Accounting
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-5999 (URN)2320/4204 (Local ID)2320/4204 (Archive number)2320/4204 (OAI)
Conference
Paper presented at the Critical Perspectives on Accounting Conference, New York 2008
Available from: 2015-12-22 Created: 2015-12-22 Last updated: 2017-02-26Bibliographically approved
Forsberg, P. & Westerdahl, S. (2007). For the sake of serving the broader community: Sea piloting compared with auditing.. Critical Perspectives on Accounting, 18(7), 701-804
Open this publication in new window or tab >>For the sake of serving the broader community: Sea piloting compared with auditing.
2007 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 18, no 7, p. 701-804Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Elsevier, 2007
Keywords
serving the broader society, auditors, sea pilotos, occupational community, Accounting
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-2371 (URN)10.1016/j.cpa.2005.12.004 (DOI)2320/3177 (Local ID)2320/3177 (Archive number)2320/3177 (OAI)
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2017-11-19Bibliographically approved
Forsberg, P. (2007). Market price and the judgmental process. In: : . Paper presented at Ethnography 2007. Conference Keele, UK.
Open this publication in new window or tab >>Market price and the judgmental process
2007 (English)Conference paper, Published paper (Refereed)
Keywords
marke price, calculative devices, judgmental process, calculative process, Accounting
National Category
Economics and Business
Identifiers
urn:nbn:se:hb:diva-5849 (URN)2320/3176 (Local ID)2320/3176 (Archive number)2320/3176 (OAI)
Conference
Ethnography 2007. Conference Keele, UK
Available from: 2015-12-22 Created: 2015-12-22 Last updated: 2017-02-26Bibliographically approved
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