Bergevärn, Lars-Eric; Mellemvik, Frode; Olson, Olov - In: Scandinavian Journal of Management 11 (1995) 1, pp. 25-41
This paper focuses on the way in which accounting is becoming institutionalized. A comparative and historical study of municipal accounting in Sweden and Norway is presented. Accounting is regarded as consisting of two systems -- the norm system and the action system. The relations between...