CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2025

Current editor(s): Marcia Annisette, Christine Cooper and Yves Gendron

From Elsevier
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2025, volume 102, articles C

(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority

Pierre Lescoat and Pénélope Van den Bussche

Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities

Jan Friedrich and Tessa Kunkel

Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)

Michele Bigoni, Valerio Antonelli, Warwick Funnell and Emanuela Mattia Cafaro

Problematising the role of reflexivity in critical accounting scholarship: The case of a Northern ethnographer in the Global South

O’Leary, Susan

Accounting for higher education: Calculative practices in curricular administration

Keith Dixon

The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime

Amanze Ejiogu, Mercy Denedo, Osamuyimen Egbon and Sarah Lauwo

The risks of speech in times of epistemic assault – Part I

Jane Andrew, Yves Gendron and Helen Tregidga

Epistemic control: A case study on managing relevance in a data-driven organization

Dan-Richard Knudsen, Bino Catasús and Katarina Kaarbøe

The emergence of control archetypes: Theorization of trust-based control in the Swedish public sector

Tobias Johansson-Berg and Sven Siverbo

Content marketing as a propaganda vehicle for a romantic-managerial conception of artificial intelligence

Pier-Luc Lajoie

Refusing to play the game? Junior auditors and a standpoint perspective on audit quality in a Big-4 accounting firm

James Brackley, Charika Channuntapipat and Florian Gebreiter

Time to care? The temporal structuring of care work

Åsa Plesner

Accounting for migration: An inquiry into a research conversation in the margins

Amanda Curry, Johan Sandström and Stig Westerdahl

Countering the pedagogy of cruelty with love from/for the South(s)

Nathalie Clavijo and Ludivine Perray-Redslob

Boundaries of transformation: Race, compliance, and identity work in South Africa’s Big Four accounting firms

Gizelle D Willows and Michael Harber

(In)visibilization, silencing and diversity washing: an intersectional analysis of diversity discourses

Julie Gauneau and Caroline Lambert

Confronting dark academia: A Stoic strategy of acceptance and resistance

Neil J. Dunne

Accountability-based accounting in the blame game for post-disaster aid

Tiziana Di Cimbrini and Francesco Paolone

Political scandals, media bias and the moral ambiguity of fraud and corruption

Annette Quayle and Andrew West

Accounting for motherhood: The impact of competing societal ideals on the financial experiences of mothers

Oriane Couchoux and Gabrielle Patry-Beaudoin

Internalizing responsibilized financial behavior: Self-determination among older individuals in the United States

Lisa Baudot, Garrison Nuttall, Dana Wallace and Huikun Wu

Uncovering the nature of framing: The Big Four audit firms versus a competition regulator

Neil J. Dunne, Niamh M. Brennan and Collette E. Kirwan

Are low-income workers financially irresponsible? Analysing financial literacy and over-indebtedness in Nairobi

Thereza Balliester Reis and Vincent Mugo Kamau

The impact of digitalization on the autonomy of public service employees: Pôle emploi advisors fighting for the recognition of their professional skills

Didier Chabanet and Christine Noël Lemaître

2025, volume 101, articles C

Atmosphere of measurement, consumable tools and the affective life of neoliberalism

Élodie Allain, Célia Lemaire and Gulliver Lux

Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform

Agathe Morinière, Irène Georgescu and Sea Matilda Bez

Professionalisation, Power and Empire: Accountancy in British India, 1913–1932

Shraddha Verma and Suki Sian

Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship

Dalia Alazzeh and Shahzad Uddin

Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity

Mary Analí Vera-Colina, Silvia Pereira de Castro Casa Nova, João Paulo Resende de Lima and Elisabeth de Oliveira Vendramin

Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research

Farzana Aman Tanima, Judy Brown and Jesse Dillard

The auditors and the media as central actors in accounting fraud and scandal

Domenico Campa and Aziza Laguecir

Financial gaslighting: The financialisation of care in later life

Erin Twyford, Rachel Rowe and Jane Andrew

Classical Marxist accounting research: A literature review and directions for future research

Elisavet Mantzari, Stewart Smyth and Sanjay Lanka

Stories of resistance: The role of online forums in response to Uber’s algorithmic management

Emma McDaid and Clinton Free

“Purpose and profit”: Economia Aziendale as a paradigm of sustainable business

Ericka Costa, Rossella Leopizzi and Andrea Venturelli

A theoretical exploration of positionality and “Interrelated Shadows” in management accounting field research

Gianluca F. Delfino

The internationalization of Italian critical accounting scholarship: between language and national tradition

Michele Bigoni, Laura Maran, Giovanna Michelon and Massimo Sargiacomo

Critical Perspectives on Taxation: In praise of heterophony

Lynne Oats, Carla Edgley and Emer Mulligan

2024, volume 100, articles C

“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative

Maxence Postaire, Lambert Jerman and Simon Alcouffe

A fatally efficient machine. Insights into the ‘banality’ of the research evaluation exercise in Italy

Rosanna Spanò, Enrico Bracci, Francesca Manes-Rossi and Vincenzo Sforza

Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism

Géraldine Hottegindre, Marie-Claire Loison and Loïc Belze

Language was always a companion of the empire

Javier Husillos, Carlos Larrinaga and Daniel Martínez

“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements

Nathalie Clavijo and Ludivine Perray-Redslob

Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies

Sebastian Oelrich and Nicole Siebold

Lived experiences of everyday financialization: A layered performativity approach

Ariane Agunsoye

Too poor to get social housing: Accounting and structural stigmatisation of the poor

Aziza Laguecir and Bryant Ashley Hudson

How tax administration influences social justice: The relational power of accounting technologies

Sara C. Closs-Davies, Koen P.R. Bartels and Doris M. Merkl-Davies

On the juggernaut of artificial intelligence in organizations, research and society

Yves Gendron, Jane Andrew, Christine Cooper and Helen Tregidga

Constructing housing literacy through financial literacy

Mohamed Chelli and Darlene Himick

Who speaks through the machine? Generative AI as discourse and implications for management

Gildas Agbon

Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector

Emmanuel Tetteh Asare, Bruce Burton and Theresa Dunne

Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism

Niamh M. Brennan, Victoria C. Edgar and Sean Bradley Power

Environmental accounting: In communicating reality, do we construct reality?

Jonathan Tweedie

Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements

Nunung Nurul Hidayah, Firdaus Amyar and Alan Lowe

Mediating ESG: Mapping individual responses to a changing field

John Millar, Frank Mueller and Chris Carter

The translation of an extraordinary event and the role of accounts: The covid-19 case

Massimo Contrafatto, Laura Mazzola, Caterina Pesci and Domenico Nicolò

Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South

Tassiani Aparecida Dos Santos, Iago França Lopes and Nicholas McGuigan

Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK

Chaudhry Ghafran and Sofia Yasmin

Gender stereotypes of women accounting academics in Colombia

Katherine Restrepo Quintero, Candy Chamorro González, Ruth Alejandra Patiño-Jacinto and Kathryn Haynes