Title: How to control, intervene and mediate: the role of accounting in a modern textile company

Authors: Per Forsberg

Addresses: Department of Business Studies, Uppsala University, Box 513, S–751 20 Uppsala, Sweden

Abstract: This article about accounting history in Sweden deals with the period between 1903 and the Second World War. It focuses on how accounting was shaped in a broad social-political-economic situation but also that accounting has crucial social and organisational functions. It makes use of the first mechanical weaving factory in Sweden (the factories of Rydboholm) as an example that illustrates this. During this period did accounting play a crucial role for mediating between different external interest groups and locking-in capital.

Keywords: accounting history; intervention; mediation; textile industry; rationalisation; control; Sweden; Rydboholm; social factors; political factors; economic factors; social functions; organisational functions; mechanical weaving; factories; textiles; external interest groups; locking-in capital; critical accounting.

DOI: 10.1504/IJCA.2012.045778

International Journal of Critical Accounting, 2012 Vol.4 No.1, pp.6 - 20

Published online: 07 Aug 2014 *

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