1. Bättre att sitta på läktaren än att spela
dåligt.
Den akademiska företagsekonomins roll inför och under den
pågående ekonomiska krisen.
Docent Jan Lindvall
Företagsekonomiska institutionen Uppsala universitet
Nationella forskarskolan Management och IT.
Jan Lindvall jan.lindvall@fek.uu.se 1

2. Situationen
”2008 var i alla avseenden ett extremt år. Från omsättnings-
och resultatrekord under det första halvåret till en svag
avslutning med förlust det fjärde kvartalet. Från två
månaders leveranstid på lastbilar och problem med
flaskhalsar i produktionen till svag orderingång, ett stort
antal avbokningar och stoppdagar i våra fabriker under
senare delen av året.”
Koncernchef Leif Johansson, Volvo, årsredovisning 2008.
Jan Lindvall jan.lindvall@fek.uu.se 2

3. Behovet att lära för att undvika.
This time is different!
Reinhart & Rogoff, 2009, This time is different. Eight centuries of financial folly.
Jan Lindvall jan.lindvall@fek.uu.se 3

4. Många orsaker
“While some may insist that there is a single cause,
and thus a simple remedy, the sheer number of
causal factors that have been identified tends to
suggest that the current financial situation is not
yet fully understood in its full complexity.
Jeckling, (2009), January 29, “Causes of the Financial Crisis”. Congressional
Research Service.
Jan Lindvall jan.lindvall@fek.uu.se 4

5. Svaret på drottningens fråga.
“So in summary, Your majesty, the failure to
forsee the timing, extent and severity of the crisis
and to head it off, while it had many causes, was
principally a failure of the collective
imagination of many bright people, both in this
country and internationally, to understand the risks
to the system as a whole.”
Besley & Hennessy, 17 juni 2009, “The Global Financial Crisis - Why Did’nt
Anybody Notice?”
Jan Lindvall jan.lindvall@fek.uu.se 5

6. Hur vi tänker…
“Practical men, who believe themselves to
be quite exempt from any intellectual
influences are usually the slave of some
defunct economist.”
Keynes, (1936), “The General Theory…”
Jan Lindvall jan.lindvall@fek.uu.se 6

7. Hur det tänktes: ”utility- theory”,
rationalitet = EMH
“In other words, he said. You found that your view of the
world, your ideology, was not right. It was not working.”
(Henry Waxman, Democrat).
“Precisely, replied Greenspan. That’s precisely the reason I
was shocked, because I had been going for forty years or
more with a very considerable evidence that it was
working exceptionally well.”
Fox, 2009, The Myth of Rational Market: A History of Risk, Rewards and
Delusion on Wall Street.
Jan Lindvall jan.lindvall@fek.uu.se 7

8. Tanke - handling.
”When the music stop, in terms of liquidity, things
will be complicated. But as long as the music is
playing, you’ve got to get up and dance. We’re
still dancing.”
Citigroups VD Cuck Prince, Financial Times, July 10, 2007.
Jan Lindvall jan.lindvall@fek.uu.se 8

9. ICT betydelse.
”Our observation is that since technology and
contemporary work practice saturate each other,
further efforts to theorize pratice must encompass
technology in organizations.”
Law & Urry (2004) ”Enacting the Social”. Economy & Society,33, 3.
Jan Lindvall jan.lindvall@fek.uu.se 9

10. Affärssystemets stora betydelse.
”If overnight R/3 were to cease to exist (say, if its
licenses were made intolerably expensive), the
industrial economy of the Western world would come
to a halt, and it would take years for substitutes to
close the breach in the networked economy”.
Campbell-Kelly, 2003, From Airline reservations to Sonic the Hedgehog. A
History of the Software Industry, p. 197.
Jan Lindvall jan.lindvall@fek.uu.se 10

11. IT & Arbete
”Information technology (IT) has a huge impact on
financial reporting. On one hand, accounting rules
must adapt to the accelerated pace of development
of new technology-related activities in companies.
On the other hand, accounting practioners are
themselves heavy users of IT, which has
transformed their profession in a variety of ways.”
Véron, et al., 2006, Smoke & Mirrors, Inc. Accounting for capitalism.
Jan Lindvall jan.lindvall@fek.uu.se 11

12. Vårt ointresse för arbete -
redovisning
”Trying to understand the crisis and reflect on its
implications also illustrates the dangers of the
drift away from the world of accounting
practice that has been a characteristic of so much
accounting research for the last decades.”
Hopwood, A.G., 2009, ”The economic crisis and accounting: implications for the
research community”. Accounting, Organizations and Society, 34, p.797-802.
Jan Lindvall jan.lindvall@fek.uu.se 12

13. Vårt ointresse för arbete -
redovisning 2.
”A common prejudice about accounting sees acts
of classification of this kind as boring; certaintly,
few social scientists outside of academic
accountancy have ever studied them in detail.”
MacKenzie (2009, s. 109) Material Markets. How Economic Agents are
Constructed.
Jan Lindvall jan.lindvall@fek.uu.se 13

14. Vårt problem
”Ironically, the scolarly ’publish or persih’ system
may well have worked against wider public
knowledge of social science. It has resulted in an
even larger number of publications read by ever
fewer people.”
Calhoun, 2009, (President The Social Science Research Council): What do we
mean by social science for public knowledge.
Jan Lindvall jan.lindvall@fek.uu.se 14

15. Vårt behov
”…pragmatism emphasizes the social and
temporal character of knowledge. This can be no
more than approximation to an ideal on what best-
informed researchers would know with infinite
time, capacity to ascertain the relevant facts, and
opportunities to inform each other through critical
debate”.
Calhoun, 2009, (President The Social Science Research Council): What do we
mean by social science for public knowledge.
Jan Lindvall jan.lindvall@fek.uu.se 15