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Westerdahl, Stig
Publications (4 of 4) Show all publications
Westerdahl, S. & Skoglund, W. (2012). Art and time : art hall in a rural area inspiredby creative ideas from the urban. In: : . Paper presented at 9:th workshop on: “Social Capital and Development Trends in the Swedish and Japanese Countryside”, Österlen, 9-12 may, 2012.
Open this publication in new window or tab >>Art and time : art hall in a rural area inspiredby creative ideas from the urban
2012 (English)Conference paper, Published paper (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-35650 (URN)
Conference
9:th workshop on: “Social Capital and Development Trends in the Swedish and Japanese Countryside”, Österlen, 9-12 may, 2012
Available from: 2019-02-14 Created: 2019-02-14 Last updated: 2019-02-19Bibliographically approved
Forsberg, P. & Westerdahl, S. (2007). For the sake of serving the broader community: Sea piloting compared with auditing. Critical Perspectives on Accounting, 18(7), 781-804
Open this publication in new window or tab >>For the sake of serving the broader community: Sea piloting compared with auditing
2007 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 18, no 7, p. 781-804Article in journal (Refereed) Published
Abstract [en]

Discussions concerning ethics and the auditing profession tend to end up in two different standpoints: create stronger regulations or increase individual morals. In this article we will argue for a third standpoint that emphasizes the importance of belonging to a community, to a broader society. The problem, as we see it, has to do with the separation of the aims of the auditing profession from those of the broader community that it is intended to serve. This is the result of the development of global auditing companies and standard-setting bodies that use bureaucratic control, regulatory frameworks, fragmentation and a codification of knowledge. Applying limited notions of community or virtue ethics on collectives like professions is of little help here since it tends to create self-justificatory professions disconnected from the broader society [Neu D, T'aerien R. Remembering the past: ethics and the Canadian Chartered Accounting profession, 1911-1925. Critical Perspectives on Accounting 2000;11(2):193-212]. In our argumentation for a wider mission on serving the broader community we use the concepts "occupational community" and "organization" [van Maanen J, Barley SR. Occupational communities: cultures and controls in organizations. Research in Organizational Behavior 1984;6:287-365] together with the term "for-the-sake-of". Actions taken "for-the-sake-of" has a point or meaning that is wider than what is good for the individual or limited community. We compare the auditing profession with the traditional sea piloting profession in Sweden, which is characterized by a strong occupational community and members who strive to act "for-the-sake-of" serving the broader society by facilitating safe sea travel. We wind up by discussing the possibilities the state, market and community have in encouraging acts "for-the-sake-of" serving the broader community.

National Category
Economics and Business
Identifiers
urn:nbn:se:miun:diva-28916 (URN)10.1016/j.cpa.2005.12.004 (DOI)2-s2.0-34548389321 (Scopus ID)
Available from: 2016-09-26 Created: 2016-09-26 Last updated: 2017-11-21Bibliographically approved
Westerdahl, S. (2004). Att lära av erfarenhet: om samhällskooperativet Byssbons äldreboende. In: Företagande och gemenskap: små företags kultur, samverkan och konkurrens (pp. 25-42). Stockholm: Arbetslivsinstitutet
Open this publication in new window or tab >>Att lära av erfarenhet: om samhällskooperativet Byssbons äldreboende
2004 (Swedish)In: Företagande och gemenskap: små företags kultur, samverkan och konkurrens, Stockholm: Arbetslivsinstitutet , 2004, p. 25-42Chapter in book (Other academic)
Place, publisher, year, edition, pages
Stockholm: Arbetslivsinstitutet, 2004
Series
Arbetsliv i omvandling, ISSN 1404-8426 ; 2004:7
Keywords
kooperativ
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-6013 (URN)2969 (Local ID)91-7045-713-1 (ISBN)2969 (Archive number)2969 (OAI)
Available from: 2008-09-30 Created: 2009-09-22Bibliographically approved
Westerdahl, S. (2001). The employee owner: Erik Maaloe; Academic press, Copenhagen, 1998, 477 pp. Scandinavian Journal of Management, 17, 406-407
Open this publication in new window or tab >>The employee owner: Erik Maaloe; Academic press, Copenhagen, 1998, 477 pp
2001 (English)In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 17, p. 406-407Article in journal (Other academic) Published
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-13751 (URN)10.1016/S0956-5221(99)00036-6 (DOI)0043241705 (Scopus ID)
Available from: 2011-05-04 Created: 2011-05-04 Last updated: 2017-12-11Bibliographically approved
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