Kjell Johansson

Kjell Johansson is a researcher at the University of Borås, affiliated with the Faculty of Textiles, Engineering and Business and the Department of Business Administration and Textile Management. His work focuses on accounting law and ethical judgment in financial reporting.

His research explores the ethical roots of accounting principles and critiques the technical distinctions between rules-based and principles-based standards. He emphasizes the propositional promises of accounting principles in ethical accountability.

In 2015, he co-authored a study titled Accounting principles and judgement, published in the International Journal of Business Strategy, analyzing the limitations of technical approaches to ethical issues in accounting.