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  • 1.
    Johansson, Kjell
    Högskolan i Borås, Institutionen Handels- och IT-högskolan.
    Substance over form: en redovisningsrättslig studie2010Doktoravhandling, monografi (Annet vitenskapelig)
    Abstract [en]

    This thesis deals with substance over form and economic reality in accounting law. An extensive study is made of the International Financial Reporting Standards (IFRS) regarding accounting for inventories, property plant and equipment, investment property, intangible assets, construction contracts, finance and operating leases and some issues regarding consolidated financial statements, business combinations and consolidation of Special Purpose Entities (SPE). The study is intended to clarify whether the investigated rules in IFRS can express substance over form when they are applied in a Swedish legal context. An investigation is also performed as regards the question whether Swedish accepted industry practices for construction contracts express substance over form. In the analysis reference is made mainly to typical cases. The intention is to make evident the meaning of the complex principle based rules in a pedagogical way. The thesis also examines whether the investigated rules reflect the economic reality of the enterprise or the market or both. The investigation is also intended to identify the cases when the overriding rule might be applied to deviate from a standard in order to achieve fair presentation. In the thesis, the qualitative characteristics in the IASBs Framework for the Preparation and Presentation of Financial Statements are also studied to see whether they can express substance over form and economic reality. The results of the investigation are summarized in a model describing the different stages in the life cycle of an asset or a liability in a company, referred to as the circular flow model. The circular flow model is based on three frameworks: The legal framework, the Framework for the Preparation and Presentation of Financial Statements and the legal sources in IFRS. The stages of the circular flow model consist of definition/classification, recognition, initial measurement, measurement after recognition, transfers/reclassification and derecognition. Based on conclusions made for the investigated topics, a descriptive theory on economic reality called the life cycle theory is presented. Important components of this theory are significant/substantial risks and rewards from ownership, control, value, purpose, characteristics, space, time and ethics. A normative theory on economic reality is also proposed, referred to as the dimension theory. The dimension theory is based on the eight components of the life cycle theory. Every component is multidimensional. The purpose of the dimension theory is to supply tools to improve existing and develop new accounting standards representing economic reality. In the dimension theory another component is added, namely information quality, which has dimensions of relevance, comparability, neutrality, coherence and character of norms, meaning norms based on principles or rules. The theories proposed in the thesis can be looked upon as a basis and starting point for further development of a theory in the field of accounting law. Finally, two methods are proposed. The first method can be used by standard setters to develop accounting standards. The second method can be used for analysing existing accounting rules. It may also be utilised in legal argumentation with the intention of forming an accounting policy leading to fair presentation.

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  • 2. Pashang, Hossein
    et al.
    Österlund, Urban
    Högskolan i Borås, Akademin för textil, teknik och ekonomi.
    Johansson, Kjell
    Cost accounting, ethical accountability, and accounting principles2014Inngår i: Journal of Modern Accounting and Auditing, ISSN 1548-6583, E-ISSN 1935-9683, Vol. 10, nr 1, s. 20-31Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been eriously undermined.  

  • 3. Pashang, Hossein
    et al.
    Österlund, Urban
    Högskolan i Borås, Akademin för textil, teknik och ekonomi.
    Johansson, Kjell
    Cost accounting, ethical accountability and accounting principles2013Konferansepaper (Fagfellevurdert)
  • 4. Pashang, Hossein
    et al.
    Österlund, Urban
    Högskolan i Borås, Akademin för textil, teknik och ekonomi.
    Johansson, Kjell
    Ljungkvist, Torbjörn
    Accounting principles and judgement2015Inngår i: International Journal of Business Strategy, ISSN 1553-9563, E-ISSN 2378-8585, Vol. 15, nr 2, s. 69-82Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Accounting principles are a set of ethical constructs that primarily serve to shift accounting towards the locus of ethical judgment. As such, principles help putting the ethical accountability at the “fields” of the entities and provide judgmental relationships or “fit” between ethical consideration and standards as well as various practices of accounting in innumerable ways. However, the current research debates of the ethical issues in accounting have been discursively shaped upon a set of distinctions that researchers make between two sets of dominant standards. These standards are drawn from the contexts of U.S, respectively International Accounting Standards Board (IASB) codifications. This notion should be added that these standards are uncritically defined as being either rules-based or principles-based. In fact, the current accounting debate treats the ethical issues in accounting through the focus on the technical features of the standards. This study will argue that the ethical problem of accounting cannot be adequately approached by the repeated references into the technical natures of the rules-based and principles-based standards. By highlighting the ethical roots of the accounting principles, we will emphasize that analysis of the standards and ethical issues in accounting needs to be judgmentally associated with the propositional promises of the accounting principles.

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