When accounting enters the house

Publication Type:

paper-conference

Date Issued:

2014

Authors:

Stig Westerdahl

Language:

eng

Swedish public housing controls about one fifth of the national housing stock. The position of the sector has been weakened over the last centuries and the role is under constant debate. There are on the one hand demands for a clearer market-orientation. A new legislation in 2011 stated the housing companies are required to work along ”business-like principles” On the other hand, the companies owned by the municipalities are expected to retain their traditional role as guardians of social values. This paper sketches the current Swedish housing situation and discusses the role of accounting in housing. A particular emphasis is on previous research in the cross-disciplinary field and how different approaches to studies on accounting and housing can provide insights for the empirical studies. The aim is hereby to look into the role of accounting in Housing Studies and what light these previous studies can shed on the Swedish situation.