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Crowding-out and crowding-in of the community principle
University of Borås, School of Business and IT.
2009 (English)In: International Journal of Critical Accounting (IJCA), ISSN 1757-9848, E-ISSN 1757-9856, Vol. 1, no 4, 360-380 p.Article 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. Vol. 1, no 4, 360-380 p.
Keyword [en]
critical accounting, cultural theory, crowding-out, community principle, management accounting, mutual society, shipping, insurance clulb
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hb:diva-2617DOI: 10.1504/IJCA.2009.028061Local ID: 2320/5365OAI: oai:DiVA.org:hb-2617DiVA: diva2:870711
Available from: 2015-11-13 Created: 2015-11-13 Last updated: 2016-10-07Bibliographically approved

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