Accounting and business economics traditions in Sweden

Abstract

In this paper, it is argued that Swedish accounting research as well as business economics is rooted in practice. Standards for good practice have traditionally been developed in committees set up in a corporatist institutional setting. This tradition carried over with the definite shift from a German to an American influence on accounting as well as business economics in the 1960s. Since then there has been a marked dominance of behaviourally oriented research in business economics as well as in accounting. A pragmatic view prevails.