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Enhancing morality through charity accounting during the Swedish famine of 1867–1869
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).ORCID iD: 0000-0001-7347-9655
2024 (English)In: Accounting History, ISSN 1032-3732, E-ISSN 1749-3374, Vol. 29, no 1, p. 107-122Article in journal (Refereed) Published
Abstract [en]

The objective of this article is to describe instances of charity accounting relating to a natural disaster in Sweden and to analyse the relationship between charity accounting and dimensions of moral conception prevailing in Sweden in the second half of the nineteenth century. Drawing on accounts of the Stockholm Relief Committee for Norrland, a temporary charity organisation established during the Swedish Famine of 1867–1869, the study shows that moral conceptions affected not only the distribution of relief but also what was accounted for. There are also indications that accounting was used to enhance the morality of the propertied class to act in the interest of those in need. In this way, the broader social implications of accounting history are considered, and previous conceptions of accounting as a one-sided technology exclusively favouring propertied interests and enhancing the morality of the poor are challenged. 

Place, publisher, year, edition, pages
Sage Publications, 2024. Vol. 29, no 1, p. 107-122
Keywords [en]
natural disaster, famine, Sweden, nineteenth century, emergency help, charity accounting
National Category
Economic History History
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-97582DOI: 10.1177/10323732231205928ISI: 001101804000001Scopus ID: 2-s2.0-85176926566OAI: oai:DiVA.org:kau-97582DiVA, id: diva2:1815880
Available from: 2023-11-30 Created: 2023-11-30 Last updated: 2024-02-26Bibliographically approved

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Rahnert, Katharina

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • apa.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf