Traditionally, accounting is divided into two branches: financial accounting and management accounting. Broadly speaking, financial accounting consists of the production and consumption of external economic reports that are based on legislation and national as well as international standards. Management accounting, on the other hand, is the models and information systems that are produced and consumed within the organisation.

Accounting research at Stockholm University School of Business is built upon the idea that “accounting is, or should be, a reflection of prevailing social values and culture”*. We aim at being receptive to the ongoing discussion within the research area and at the same time we adapt our research to the current debate in society. We want our research to stand for openness and variety, making a point not to have a too narrow focus in the different fields within accounting research. The aim of the research is to make use of the possibilities of interdisciplinary research, inviting ideas from e.g. sociology and science of technology, and to problematise the divisions made in accounting research.

Current research

Our ongoing research projects revolve around a few different themes:

Peformance Management in Central Governemnt is a large research project supported by several governmental authorities. The project focuses on performance management and performance measurement. Related areas of study are connected to operations control, gender issues and how organising is influenced by lateral control.

Studies in the Consumption of Accounting (SICA) is a project carried out in collaboration with Uppsala University. The focus of the project is on how the growing amount of accounting numbers produced and distributed is made use of in businesses and organisations.

In a project under the acronym MUSIC – the capital Market’s USe of Intellectual Captial – research is centered around how the capital market makes use of non-financial numbers. Stockholm University School of Business is internationally recognized for its research in this field, i.e. the study of intellectual capital. This project is also a collaboration with Uppsala University.

IFRS, International Financial Reporting Standards. On account of the major changes made in the regulation of financial transactions, this project aims at studying the consequences of these changes for accounting principles, businesses and decision makers.

Contact

Bino Catasús is the chair of the subject area Accounting at Stockholm University School of Business. A full list of our researchers, teachers and doctoral students is presented to the right.

  

* Gröjer, Jan-Erik & Stark, Agneta (1978). Social Redovisning. Diss., Stockholms universitet. Stockholm: Studieförbundet Näringsliv och samhälle. (Serie: Näringsliv och samhälle, 0346-7279; 1978:1)