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- Segelod, Esbjörn, 1951-, et al.
(författare)
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The emergence of uniform principles of cost accounting in Sweden 1900-36
- 2010
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Ingår i: Accounting Business and Financial History. - : Routledge, Taylor & Francis Group. - 0958-5206 .- 1466-4275. ; 20:3, s. 327-363
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this article, using evidence from the archives of ASEA, of contemporary publications, and of statements by eye witnesses, is to identify and describe the principal forces and actors which shaped the Swedish cost accounting system, a system moulded in a process starting in the early twentieth century and ending in 1936 with the approval of a set of recommendations for uniform principles of cost accounting. These recommendations, with the terminology and practice they specify, are still taught to students of accountancy in Sweden; they are applied in many Swedish companies, and have influenced practice also in other Nordic countries. The process of standardization was initiated by influences from the United States but was later influenced mainly by the current German process of standardization. This paper questions the traditional view that the Swedish uniform principles originated in German cost accounting, and was the result of a battle between American practice (as exemplified by SKF) and German practice (as represented by ASEA). It will be shown that the Swedish uniform principles are based ASEA’s system, implemented in 1919, and that while not dissimilar to what later became known as German practice, may equally well be derived from American practice and cost accounting debate. We shall also show that the process was driven by engineers, many of whom had worked in the United States, were involved in the efficiency movement and were proponents of scientific management.
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Studies in Industrial Renewal : Coping with Changing Contexts
- 2011. - 200
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Samlingsverk (redaktörskap) (refereegranskat)abstract
- The purpose of this book is to provide a picture of ongoing research at Mälardalen University in order to create a point of departure for future research on industrial renewal. Many aspects of industrial renewal are dealt with by the researchers who contributed to this book. Some of them focus on functional aspects such as distribution channels and management accounting and control. Others deal with broad perspectives such as strategies and entrepreneurship, and still others consider specific empirical fields such as the institutions of society, and the energy sector.Our exposition identifies a need for further research into classical problems such as how to best exploit new ideas in established firms, as well as how to infuse new approaches and attitudes into going concerns, the role of the characteristics of industrial networks, geographical distance, the labour market, and the institutions of society in such renewal processes, and the need for more in-depth process research in order to further develop theory and practice.
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