Research Note. A Culture of Costs versus A Culture of Expenses

  • Barbara Czarniawska Gothenburg Research Institute, School of Business, Economics and Law, University of Gothenburg
Keywords: Costs, expenses, economy, culture


When there is money spent on products of culture, are those costs or expenses? An answer to that question may be of importance not only to accountants and auditors, and it can vary among cultures. This article compares the way the issue is presented by two fiction writers, one Swedish and one British.

How to Cite
Czarniawska, Barbara. 2018. “Research Note. A Culture of Costs Versus A Culture of Expenses”. Valuation Studies 5 (2), 131-44.
Research Note