Reforms and Myths – A History of Swedish Municipal
Accounting

Bergevärn, Lars-Eric; Olson, Olov

doi:10.1108/09513578910132312

Cited by 5 publications

(5 citation statements)

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“…Accordingly, and based on an analysis of 33 articles selected from the three specialist accounting history journals, 11 generalist accounting journals and also the journals Public Administration Review and Business History Review, through until 2009, the analysis confirms that historical investigations on LG are still underdeveloped and, although strongly based on the archive, have mainly adopted a traditional approach, with only a few articles adopting a theoretical framework to interpret the findings (i.e. Bergevarn & Olson, 1989;Carmona & Donoso, 2004;Edwards, 1992;Riccaboni et al, 2006;Walker, 2004). The major research areas identified in the analysis were synthesized into the following clusters: the adoption, use and institutionalization of accounting and financial practices in LG; accounting for municipal corporations; accounting and the interplay between LG and central government and; accounting and accountability in community organizations operated within LG organizations.…”

Section: Conclusion and Call For Extensions Of Lg Researchmentioning

confidence: 75%

“…The environment may have changed … but the modified accruals accounting model has remained the same. Bergevarn and Olson (1989) explored the development of municipal accounting in Sweden from 1862 to the 1980s, focusing mainly on the consequences triggered by the Swedish reform. Drawing on the theory of the Myth, 5 the study analysed single municipalities, federations of municipalities, and parliament.…”

Section: The Adoption Use and Institutionalization Of Accounting And Financial Practices In Lgmentioning

confidence: 99%

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Accounting and accountability in local government: Contributions from accounting history research

Sargiacomo

Gomes

2011

Accounting History

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This work provides an analysis of published historical research on accounting and accountability in local government (LG) and in public organizations that have links to LG. Within this context, the study identifies the main themes and trends in this historical research, the extent of adoption of particular theoretical perspectives, the nature of sources examined, the periods of time investigated, and the main contributions of published research on accounting’s past within LG settings. By so doing, this article highlights possible future research topics and makes a call for rigorous and robust research on the development of systems of accounting and accountability in LG around the globe. Such research will recognize that accounting, besides being perceived as a technical practice, is also a social practice, with implications for organizational and social functioning.

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Section: Conclusion and Call For Extensions Of Lg Researchmentioning

confidence: 75%

Section: The Adoption Use and Institutionalization Of Accounting And Financial Practices In Lgmentioning

confidence: 99%

Accounting and accountability in local government: Contributions from accounting history research

Sargiacomo

Gomes

2011

Accounting History

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“…Collins and Bloom (1991) stressed the role of oral history in accounting, while Allen (1991) showed that history need not be restricted to the far distant past by examining accounting's professionalisation project in Australia from 1953 to 1985. Bergevärn and Olson (1989) foreshadowed the interest in the history of accounting in the public sector with their study of municipal accounting in Sweden. Mills (1989, 1990) reminded researchers of the need to attend carefully to what historical evidence actually shows, and criticised earlier work from within an agency theory perspective (for example, Watts and Zimmerman, 1983) for using such evidence simplistically.…”

Section: Development Of the Special Issuementioning

confidence: 99%

Accounting's past, present and future: the unifying power of history

Carnegie

Napier

2012

Accounting, Auditing &Amp; Accountability Journal

143

148

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PurposeThe purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal published in 1996 on the theme “Accounting history into the twenty‐first century”, in order to identify and assess the impact of the special issue in shaping developments in the accounting history literature, and to consider issues for future historical research in accounting.Design/methodology/approachA retrospective and prospective essay focusing on developments in the historical accounting literature.FindingsThe special issue's advocacy of critical and interpretive histories of accounting's past has influenced subsequent research, particularly within the various research themes identified in the issue. The most significant aspect of this influence has been the engagement of increasing numbers of accounting historians with theoretical perspectives and analytical frameworks.Research limitations/implicationsThe present study examines the content and impact of a single journal issue. It explores future research possibilities, which inevitably involves speculation.Originality/valueIn addressing recent developments in the literature through the lens of the special issue, the paper emphasises the unifying power of history and offers ideas, insights and reflections that may assist in stimulating originality in future studies of accounting's past.

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“…Notably, the application of content analysis by Degeling et al (1996) and Funnell's (1998b) microhistorical approach and use of processual analysis. An early study which might have received more attention from accounting historians was Bergevärn and Olson's (1989) investigation of municipal accounting in Sweden. This was unusual in its advocacy of an empirically grounded approach to theoretical development in history, and thus offered an interesting dimension to subsequent historiographical debates.…”

Section: Histories Of Other Accounting Sub-fieldsmentioning

confidence: 99%

Innovation, convergence and argument without end in accounting history

Walker

2008

Accounting, Auditing &Amp; Accountability Journal

126

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Purpose-The paper seeks to review the accounting history content of Accounting, Auditing & Accountability Journal (AAAJ) over the last 20 years and to identify distinctive research themes therein. Observations and suggestions are offered in relation to future accounting history research. Design/methodology/approach-The study comprises an analysis of the content of AAAJ and related literature. Findings-Histories appearing in AAAJ have focussed on technical issues, accounting in business organisations, cost and management accounting, accounting historiography, professionalisation, and socio-cultural studies of accounting. The journal has been an important medium for the pursuit of interdisciplinarity, the promotion and practical application of new research methods, methodological pluralism, and searches for convergence in historical debates. Research limitations/implications-The paper discusses the potential for advancing established research agendas in accounting history and identifies some new subjects for investigation by accounting historians. Originality/value-It is suggested that while methodological innovation and plurality are to be applauded the sustained application of new approaches should also receive greater encouragement. Searches for rapprochement in accounting history debate run the risk of stultifying historical controversy. It is argued that histories of management accounting, gender, class, professionalisation are far from 'complete' and should be reignited through the adoption of broader theoretical, temporal and spatial parameters. An emphasis on the performative aspects of accounting in socio-cultural histories is encouraged as is clearer recognition of significance of contemporary understandings of the boundaries of accounting. Also emphasised is the desirability of more indigenously sensitised histories of the profession, greater engagement with the 'literary turn', and a renewed commitment to interdisciplinarity.

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Reforms and Myths – A History of Swedish Municipal Accounting

Cited by 5 publications

References 0 publications

Accounting and accountability in local government: Contributions from accounting history research

Accounting and accountability in local government: Contributions from accounting history research

Accounting's past, present and future: the unifying power of history

Innovation, convergence and argument without end in accounting history

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