The Nordic research on accounting in inter-organizational relationships – the foundations of a microprocessual research approach to classical issues

Abstract

Purpose

The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research.

Design/methodology/approach

Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments.

Findings

The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties.

Originality/value

The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field.

Citation

Ahlgren, P.C. and Lind, J. (2023), "The Nordic research on accounting in inter-organizational relationships – the foundations of a microprocessual research approach to classical issues", Journal of Accounting & Organizational Change, Vol. 19 No. 1, pp. 115-141. https://doi.org/10.1108/JAOC-09-2021-0136