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Letters to the Editor, Institutional Experimentation, and the public accounting professional Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-03-12 Jeff Everett, Abu Shiraz Rahaman, Dean Neu, Gregory Saxton
This study examines the ‘letters to the editor’ section of the practitioner accounting journal and its role in the process of accounting professionalization. Data for the study are derived from the AICPA periodical . The theoretical framing for the study draws on the linguistic theory of Mikhail Bakhtin. The study’s analysis relies on latent Dirichlet allocation (LDA) topic modeling. The study finds
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Working apart: Remote working and social bonding in the Big Four audit firms Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-03-11 Pauline Beau, Lambert Jerman
In this article, we investigate the influence of remote working on social bonding in Big Four audit firms. Through analysis of 42 interviews, we show that remote working places less demand on auditors to get involved in their firms’ collectives, in addition to individualizing their experience of work and reducing spontaneous mutual support mechanisms. While remote working is sometimes perceived as
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Management accountants—A gendered image Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-02-26 Virpi Ala-Heikkilä, Anna-Maija Lämsä, Marko Järvenpää
It has been argued that masculinity in the field of accounting is in flux and that new gendered expectations may be emerging. This study takes an important step toward a discussion on management accountants’ gendered image and broadens understanding of masculinity in the field of management accounting. The question it raises is whether the notion of hegemonic masculinity is dominant in the image and
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Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’ Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-02-22 John Roberts, Max Baker, Jane Andrew
New large language models (LLMs) like ChatGPT have the potential to change qualitative research by contributing to every stage of the research process from generating interview questions to structuring research publications. However, it is far from clear whether such ‘assistance’ will enable or deskill and eventually displace the qualitative researcher. This paper sets out to explore the implications
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Artificial imaginaries: Generative AIs as an advanced form of capitalism Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-02-20 Elise Berlinski, Jérémy Morales, Samuel Sponem
In this essay, we characterize three paradoxical imaginaries that structure the development of generative artificial intelligence (genAI). At the institutional level, these technologies develop in a context that celebrates openness and liberality. Yet, both in the US and in Europe, they serve to centralize power and resources. At the organizational level, while the imaginary is that these technologies
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Denunciation and resistance in post-crisis sensemaking Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-02-15 Matthew Bamber, John Kurpierz, Alexandra Popa
Many stakeholders require some form of post-crisis sensemaking to help them better understand what happened, and why. Through this lens, we review public inquiry oral evidence sessions with the incriminated company leaders from three major business failures in the UK. While the stated objective of these public inquiries was to ‘learn lessons’, we mobilize Harold Garfinkel’s writings on ceremonies of
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Decoupled accounting in a non-profit context: An explanation for stable management accounting? Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-02-03 Brendan Clerkin, Martin Quinn, Ciaran Connolly
While extant literature on decoupling tends to focus on for-profit organizations, this paper examines the non-profit context, where donors are the most salient stakeholders and accountability to donors is paramount. Specifically, this research explores why management accounting in some non-profit contexts may be both decoupled and coupled from other accounting in the same context. Based on data from
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Accounting artifacts and the reformation of a national healthcare system Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-02-02 Abu Shiraz Rahaman, Dean Neu, Jeff Everett
This study examines the role of ‘accounting artifacts’ in the reformation of a country’s healthcare system. Focusing on a single hospital and four decades of policy reform in the African nation of Ghana, and starting from Pierre Bourdieu’s , the study shows how different forms, constructions, and classifications of accounting information—or accounting artifacts—shape policy regimes and facilitate particular
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Accounting and social mobilization: The counter accounts of the university student movement in Colombia Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-28 Mauricio Gómez-Villegas, Danilo Ariza-Buenaventura
This paper seeks to characterize and understand the role of counter accounts in organizing the 2018 university student movement in Colombia. Through the political process model (PPM), we show how counter accounts can participate in the organization of social movements and the cognitive liberation process to achieve collective action. Adopting the methodological perspective of participatory action research
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Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-26 Rui Vieira, Keith Hoskin
This paper seeks to re-frame the importance of a diachronic understanding of accounting’s centrality (i.e., focusing on a sense of history) to modern modes of managing as a precondition for considering how it contributes to management change initiatives synchronically (i.e., focusing on the present). It offers a re-appraisal of how a Foucault-inspired approach may enable understandings of how the diachronic
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Giving sense to and making sense of OCI: When each component makes sense, but the whole does not Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-26 Sylvain Durocher, Claire-France Picard, Léa Dugal
The increased prevalence of fair value initiated important changes in accounting standards, one of the most contentious being the appearance of other comprehensive income (OCI). Despite the importance of conceptual grounds for the legitimacy of the profession, OCI is not conceptually defined. Our study examines the process by which OCI was integrated into IFRS on an ad hoc basis, without clear conceptual
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Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆ Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-23 Valerio Antonelli, Raffaele D'Alessio, Lucia Lauri, Raffaele Marcello
Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field
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Against new humanitarian management: Prefigurative accounting in the humanitarian field Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-23 Bruno Cazenave, Jeremy Morales
This paper studies one large humanitarian NGO, Doctors Without Borders (Médecins Sans Frontières). We argue that its accounting practices can act as a ‘prefiguration’ of the organisational practices it wants to promote more widely. Precisely, the organisation is critical of what we call a ‘new humanitarian management’, which we characterise through three interconnected dimensions – a performance model
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Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-20 Michael Rogerson, Francesco Scarpa, Annie Snelson-Powell
This paper investigates the extent and the strategies of human rights due diligence (HRDD) disclosure by the largest 100 EU-listed firms. Our work is performed at a key point in time when institutional expectations to conduct HRDD are building, allowing us to assess firms’ readiness for emerging and forthcoming legally binding regulation in the EU. To analyse corporate disclosures, we develop a scoring
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From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC) Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-17 Brendan O'Dwyer, Chris Humphrey, Nick Rowbottom
This paper presents an in-depth contextual analysis of the rise and recent demise of the International Integrated Reporting Council (IIRC). The IIRC entered its ‘Breakthrough Phase’ for Integrated Reporting () in 2013 and progressed to its ‘Momentum Phase’ in late 2018. The ‘Global Adoption Phase’ of was expected to commence in 2021 and conclude in 2026. However, by the middle of 2023, the IIRC ceased
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A critical review of AI in accounting education: Threat and opportunity Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-18 Joan Ballantine, Gordon Boyce, Greg Stoner
In this essay, we contribute to the limited literature that has critically examined the potential implications of generative AI on the accounting academy and accounting education (AE). We argue that the recent accelerated growth of AI, especially large language models (LLMs) such as ChatGPT, raises significant issues and challenges that the accounting academy needs to urgently address to survive in
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Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-12 Tsygankov Kim Yuryevich
The discussions on the relationship of the development of capitalism with double-entry bookkeeping (DEB) and single-entry bookkeeping (SEB), initiated by Sombart and Yami, gained a new quality after Bryer's research. During these discussions, the parties repeatedly referred to the comparative advantages of DEB and SEB. But these advantages were only mentioned, and their detailed analysis was not carried
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AI in management control: Emergent forms, practices, and infrastructures Critical Perspectives on Accounting (IF 5.538) Pub Date : 2024-01-05 Andreas Sundström
This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in the context of management control. The key concern is the epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. The paper elaborates on shifts related to the forms, practices, and infrastructures
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True transparency or mere decoupling? The study of selective disclosure in sustainability reporting Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-12-30 Maria Roszkowska-Menkes, Maria Aluchna, Bogumił Kamiński
Over the last two decades, sustainability disclosure has become a well-established practice among large and medium-sized companies. Despite the increasing number of sustainability reports published annually, concerns have arisen regarding their credibility. Skeptics view sustainability reporting as a form of decoupling – a symbolic practice disconnected from the actual practices. The purpose of this
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Maintaining and extending hegemony: The politics of accounting standard setting Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-12-22 Rebecca Warren
This paper offers a critical analysis of the politics of accounting standard setting. The International Accounting Standards Board (IASB) hold an increasingly monopolistic role in accounting regulation across the globe, and make claims to transparency, neutrality and superior expertise to legitimize their hegemonic position. In 2009 the IASB extended their standard setting beyond listed entities to
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Digital technologies and accounting quantification: The emergence of two divergent knowledge templates Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-12-22 Elise Berlinski, Jérémy Morales
The opportunities of digital technologies, but also their risks, are shaping organisations and societies. Their influence on the future of accounting is often presented as decisive. In fact, information technologies and accounting are so intertwined that it seems impossible to separate the two. Nevertheless, as practices, they emerge from different knowledge disciplines. We examine the intersection
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SMEs tax minimization as shared responsibility Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-12-16 Mattia Anesa, Alessandro Bressan
Prevailing criticism of tax minimization strategies is impacting contemporary business decisions. While extant research has focused on an alleged ‘moral’ shift among large accounting firms and corporates, little is known about tax responsibilities in the context of small and medium-sized enterprises (SMEs). Thus, we examine the following research question: How do SMEs and tax accountants perceive responsibility
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Democratizing academic research with Artificial Intelligence: The misleading case of language Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-12-05 Alessandro Ghio
This essay questions the use of Artificial Intelligence (AI) models like ChatGPT to enable academics to work in multiple languages. ChatGPT has the potential to dismantle the dominance of English in research communication. Adapting Te Eni's model of communication complexity, I explore the implications of using ChatGPT for non-native English speakers in the development, inputs, process, and impact of
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Editorial Board Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-11-30
Abstract not available
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Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-11-14 Nglaa Ahmad, Shamima Haque, Muhammad Azizul Islam
This study provides a linguistic analysis of three modern slavery disclosure regulations, the California Transparency in the Supply Chain Act (CTSCA) 2010, section 54 of the UK Modern Slavery Act 2015 and the Australian Modern Slavery Act 2018. These regulations require companies to report their actions to tackle labour exploitation within global supply chains. Based on World-System Theory (WST: Wallerstein
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Editorial Board Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-10-31
Abstract not available
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‘A building of shame and disgrace’ or ‘trial by media’? Media framing of KPMG Netherlands’ head office Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-10-03 Dominic Detzen
This paper centers on the role that a material artefact—KPMG Netherlands’ head office—has played in the Dutch media’s attempt to hold the audit profession to account. It employs the literatures on news framing and the media’s social control function, to analyze how the press mobilized the building as a perceived space that epitomized extant professional conduct. Using a strategy of temporal bracketing
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The making of problematic tax regulation: A Bourdieusian perspective Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-10-04 Rodrigo Ormeño-Pérez, Lynne Oats
The implementation of thorny or problematic regulation is challenging for both regulators and regulatees. The reasons for the existence of problematic regulation are not to be found in the regulation itself, but rather in the policy-making process that creates it. This paper examines the process by which a problematic tax rule, the transfer pricing rule, was created in Chile in 1997. Based empirically
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Editorial Board/Publication Information Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-09-12
Abstract not available
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Theorizing the subjectivizing powers of market-based technologies: Looking beyond coercion and seduction Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-09-04 Kristina S. Beime, Hans Englund, Jonas Gerdin, Karin Seger
Existing theorizations on how the proliferation of market-based technologies within universities come to foster so-called academic performer subjectivities have mainly drawn attention to their coercive and seductive powers. However, while these theorizations help explain why researchers either unwillingly adapt to, or identify with and cherish, their neoliberal ideals, they are less useful to explain
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The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-08-23 Caecilia Drujon d'Astros, Jeremy Morales
This paper introduces silence as a form of resistance. Critical accounting studies portrayed resistance in terms of visibility and voice, and silence as a passive reaction from marginalized groups unable to speak, deprived of ‘voice’. Instead, we draw on an ethnographic study to follow various resisting strategies drawing on silence to actively undermine accounting technologies and practices. We draw
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The roles of accounting in the racial organization of work Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-08-23 Driver Ferney Ramírez-Henao, Alejandro Sánchez-Guevara
This paper analyzes the links between accounting, race, and labor control from a critical perspective. For this purpose, a decolonial perspective is adopted. In particular, the colonial matrix of power is used to analyze a case of labor precarization in a sugar mill in the geographic valley of the Cauca River in Colombia. The study assumes that the precarization of individuals/peoples in contexts with
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Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-08-11 Carlene Beth Wynter, Ivo De Loo
Despite an apparently promising start, the decentralization of property tax in Jamaica has never really progressed, nor yet been abandoned. Why is this? This paper adopts a discourse theory perspective to answer these questions. It primarily takes cues from a case study of the Portmore Municipality Council, which was tasked by Jamaica’s central government to implement fiscal decentralization. The initiative
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Editorial Board/Publication Information Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-08-10
Abstract not available
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The firm that would not die: Post-death organizing, alumni events, and organization ghosts Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-07-22 Michael Power, Penelope Tuck
We show that alumni events, as settings where workplace identities and relationships reappear and are restaged, are not simply instruments to build and sustain commercially valuable networks. In some cases, they are also forms of post-death organizing for the purpose of celebrating and remembering defunct organizations. Based on participant observation of three annual lunches for alumni of the former
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Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-07-11
We investigate the politicizing of migrant farmworkers’ rights regarding a fair and humane work environment using an agonistic-based critical dialogic accounting and accountability (CDAA) lens. The aim of CDAA is to employ accounting and accountability in the service of progressive social and environmental programs by taking pluralism seriously. This process of democratization means engaging the political
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Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-06-23 Carlos Ramirez, Adrián Zicari
Sustainability has become a global trend to which Argentina is no stranger. This trend is materialised, among other things, in the surge of the social balance sheet (SBS). In this article, based on the theory of the “system of professions” developed by Abbott (1988), we will try to understand how the Argentinean accounting profession has tried to extend its jurisdiction to the preparation and verification
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Neoliberalism, ‘honour’-based regulatory frameworks of accounting and accountability in a social context: An examination of the role of accounting in the management of subsidies on petroleum products in Nigeria Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-06-12 Owolabi M. Bakre, Sean McCartney, Simeon Femi Fayemi, Mohammad Nurunnabi, Saad Almosa
Nigeria subsidises the cost of petroleum products for its citizens, but corruption means that the cost is rising and to maintain the subsidy, Nigeria has sought financial support from international financial institutions, such as the World Bank and International Monetary Fund. However, this support is contingent on neoliberal economic policy reform, in which the World Bank calls for the removal of
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Editorial Board/Publication Information Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-06-12
Abstract not available
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Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-06-11 Giovanna Galizzi, Karen McBride, Benedetta Siboni
There are fewer women in the upper echelons of accounting academia in Italy than in other European countries, and fewer female full professors than in other disciplines at Italian universities. The purpose of this research is to investigate the barriers experienced by Italian women in accounting academia and contributes with suggestions to alleviate these. The paper adopts a phenomenographic approach
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Editorial Board/Publication Information Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-05-25
Abstract not available
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Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-05-17 Oliver Nnamdi Okafor, Kenneth Kalu
Although immigrants are subject to structural and cultural vulnerability, little attention has been devoted to understanding the integration challenges they face in building a career in accounting and finance. This study investigates those challenges and addresses how such challenges and immigrant characteristics influence career satisfaction. The study draws on the life course perspective to survey
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On the relentless labour of deconstructing domination logics: The case of decolonial critical accounting research in South America Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-05-15 Luis Emilio Cuenca Botey, Laure Célérier
Eight years after the publication of our article on participatory budgeting in Porto Alegre, this reflexive commentary responds to a recent critique by M. Gómez-Villegas and C. Larrinaga, which claims our study is characterized by a colonial and Anglo-Euro-centric bias, as is found in other critical accounting research. While the two authors criticize our use of a Bourdieusian framework to investigate
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Quo vadis? The future of interdisciplinary accounting research Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-05-08 Sebastian Hoffmann, Marion Brivot
Abstract not available
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Is critique sustainable? A commentary on Bigoni and Mohammed Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-05-06 Javier Husillos
Reflecting on the reactions that Bigoni and Mohammed's article “Criticism is unsustainable: A polemic” has provoked in me, I describe in this essay a number of tensions in the field of critical accounting that I sincerely believe must be taken seriously if critical accounting research is to fulfil its emancipatory potential. I also advocate the establishment of a dual analytical/programmatic agenda
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Accounting for the liberal State and the Spanish seizure process of 1855 Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-04-26 Juan Baños, Warwick Funnell
Accounting practices were essential to Spain’s transformation into a liberal State. The process began in 1835 as the properties and assets controlled by the Catholic Church and Town Councils were confiscated across the country, culminating in the 1855 seizure process. Informed by Foucault’s concept of governmentality, this paper identifies the role and importance of accounting in the enactment of the
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Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-04-17 João Paulo Resende de Lima, Silvia Pereira de Castro Casa Nova, Elisabeth de Oliveira Vendramin
In this paper, we analyze women’s experiences in the Brazilian accounting academia to understand how entrenched sexism shapes their socialization process. We argue that the doctoral programs's socialization is based on rooted sexism that reinforces and maintains the construction of scarcity of women in accounting academia. Theoretically, we draw upon the discussion of sexism and academic socialization
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Critical accounting research in Mesoamerica: Accountable to whom? Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-04-10 Dean Neu, Elizabeth Ocampo, Leiser Silva
This commentary is a response to a recent article by Gómez-Villegas and Larrinaga: an article that uses some of our previously published research to argue that the [further] opening of the Latin American critical accounting research communities will lead to a renewed colonization of local knowledges. Our commentary concurs that there is a very real risk that academic publishing processes will exacerbate
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If critique is unsustainable, what is Left? A commentary on Bigoni and Mohammed Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-04-01 Jonathan Tweedie
Critical perspectives on accounting are not weapons for assaulting capitalism, they are tools which nourish and sustain it: this is the polemic contention of Bigoni and Mohammed. In this commentary, I examine this provocation, exploring its theoretical grounding in the work of Deleuze and Guattari. I suggest that Bigoni and Mohammed’s argument overstates the durability of capitalism, making it appear
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The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-03-31 Ben Spies-Butcher, Gareth Bryant
Neoliberalism is marked by fiscal austerity. Yet, in response to the COVID-19 crisis states again, briefly, began to exercise fiscal discretion. We reflect on the potential for a more enduring shift in fiscal politics beyond neoliberalism by placing recent developments in the historical context of the ‘tax state’. We make two claims. First, we argue that different phases of capitalism are reflected
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Evidence on the homogeneity of personality traits within the auditing profession Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-03-23 Stephen K. Asare, Herman van Brenk, Kristina C. Demek
Audit firms’ diversity initiatives have focused on enhancing surface-level diversity (e.g., gender and race). While these initiatives serve an important social and business function, we argue that they may not enhance deep-level diversity (e.g., personality traits and thinking styles), creating a gap between rhetoric and reality in terms of deep-level characteristics. We combine critical and positivistic
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The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-03-23 Cameron Graham, Darlene Himick, Pier-Luc Nappert
The COVID-19 pandemic has raised serious questions about corporate accountability, exposing how poorly our systems of corporate accountability function under pressure. This paper examines one industry and jurisdiction where this problem is particularly visible, for-profit care homes for the elderly in Ontario, Canada (where the industry is called “long-term care” [LTC]). LTC companies continued to
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Interpreting an escape from an eviction trap as a social account: A Gramscian reading of a credit union’s policies in support of social housing tenants Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-03-21 Bill Lee, Liam Carlisle
In capitalist economies, residences that have value as homes are also commodities. Use of Gramsci’s concept of historic bloc highlights how in the current, neoliberal period, governments’ increasing perception of houses as commodities has affected allocation of social housing and contrasts with the earlier social democratic period when social housing’s use as homes was a more prominent consideration
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Editorial Board/Publication Information Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-03-10
Abstract not available
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Critical perspectives on NGO governance and accountability Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-03-08 Ataur Belal, Ian Thomson, Carolyn Cordery
Abstract not available
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“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-02-16 Chiara Bottausci, Keith Robson
This paper is a reflection upon The Audit Society and how, 25 years after publication, it has since shaped thinking and research in audit, accounting and accountability. We first discuss the book’s impact in the context of its publication, and highlight the key messages that the book helped to impart. Second, within the broad scope of the book, we focus upon one of its central themes, ‘making things
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Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-02-10 Carmen Correa, Matias Laine, Carlos Larrinaga
There is a long-standing debate within the social and environmental accounting research community concerning whether research engagement with (commercial) organisations and decision-makers is detrimental to the pursuit of sustainability transformation. Those critical of engagement research see such an approach as futile or outright harmful, suggesting that scholars are bound to be co-opted in the process
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Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-02-10 Michael Harber, Warren Maroun, Alan Duboisée de Ricquebourg
The UK audit profession is facing a crisis of public trust and legitimacy following a series of high-profile audit failures. This resulted in the executive leadership of UK audit firms being summoned before a House of Commons Select Committee as part of its inquiry into ‘the future of audit’. During this inquiry the audit executives walked a tightrope, to both defend the social contract from an existential
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Theorizing (and) the future of interdisciplinary accounting research Critical Perspectives on Accounting (IF 5.538) Pub Date : 2023-02-04 Jacob Reilley, Lukas Löhlein
While interdisciplinary accounting research (IAR) is recognized as a polyphonic space for innovation and pluralism, scholars have increasingly expressed unease about the discipline’s future trajectory. This paper focuses the role of theory and how it contributes to stagnation and progress in IAR. To counter stagnation, some have advocated for more theoretical reflection, while other voices call for