CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

From Elsevier
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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

2024, volume 99, articles C

Decolonial studies in accounting? Emerging contributions from Latin America

Fernanda Filgueiras Sauerbronn, Rosângela Mesquisa Ayres, Cleia Maria da Silva and Rosenery Loureiro Lourenço

The temporal dynamics of enterprise risk management

Vitor Hugo Klein and Jacob T. Reilley

The conflict of interest in tax scholarship

Santtu Raitasuo

Imagining cooperative tax regulation: Common origins, divergent paths

Dennis De Widt and Lynne Oats

Wealth taxation of individuals and equity: A political-cultural market theory perspective

Ute Schmiel

The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective

Maryse Mayer and Yves Gendron

Evidence on the homogeneity of personality traits within the auditing profession

Stephen K. Asare, Herman van Brenk and Kristina C. Demek

The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic

Cameron Graham, Darlene Himick and Pier-Luc Nappert

Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia

João Paulo Resende de Lima, Silvia Pereira de Castro Casa Nova and Elisabeth de Oliveira Vendramin

Accounting for the liberal State and the Spanish seizure process of 1855

Juan Baños and Warwick Funnell

Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada

Oliver Nnamdi Okafor and Kenneth Kalu

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

Owolabi M. Bakre, Sean McCartney, Simeon Femi Fayemi, Mohammad Nurunnabi and Saad Almosa

Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia

Giovanna Galizzi, Karen McBride and Benedetta Siboni

Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable

Jesse Dillard, Alysha Shivji and Lara Bianchi

The firm that would not die: Post-death organizing, alumni events, and organization ghosts

Michael Power and Penelope Tuck

The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization

Caecilia Drujon d'Astros and Jeremy Morales

Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica

Carlene Beth Wynter and Ivo De Loo

Theorizing the subjectivizing powers of market-based technologies: Looking beyond coercion and seduction

Kristina S. Beime, Hans Englund, Jonas Gerdin and Karin Seger

The making of problematic tax regulation: A Bourdieusian perspective

Rodrigo Ormeño-Pérez and Lynne Oats

Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective

Nglaa Ahmad, Shamima Haque and Muhammad Azizul Islam

Maintaining and extending hegemony: The politics of accounting standard setting

Rebecca Warren

From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)

Brendan O'Dwyer, Chris Humphrey and Nick Rowbottom

AI in management control: Emergent forms, practices, and infrastructures

Andreas Sundström

Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence

Tsygankov Kim Yuryevich

Accounting and social mobilization: The counter accounts of the university student movement in Colombia

Mauricio Gómez-Villegas and Danilo Ariza-Buenaventura

A critical review of AI in accounting education: Threat and opportunity

Joan Ballantine, Gordon Boyce and Greg Stoner

Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆

Valerio Antonelli, Raffaele D'Alessio, Lucia Lauri and Raffaele Marcello

Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank

Rui Vieira and Keith Hoskin

Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting

Michael Rogerson, Francesco Scarpa and Annie Snelson-Powell

Giving sense to and making sense of OCI: When each component makes sense, but the whole does not

Sylvain Durocher, Claire-France Picard and Léa Dugal

Against new humanitarian management: Prefigurative accounting in the humanitarian field

Bruno Cazenave and Jeremy Morales

Accounting artifacts and the reformation of a national healthcare system

Abu Shiraz Rahaman, Dean Neu and Jeff Everett

Denunciation and resistance in post-crisis sensemaking

Matthew Bamber, John Kurpierz and Alexandra Popa

Decoupled accounting in a non-profit context: An explanation for stable management accounting?

Brendan Clerkin, Martin Quinn and Ciaran Connolly

Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’

John Roberts, Max Baker and Jane Andrew

Artificial imaginaries: Generative AIs as an advanced form of capitalism

Elise Berlinski, Jérémy Morales and Samuel Sponem

Management accountants—A gendered image

Virpi Ala-Heikkilä, Anna-Maija Lämsä and Marko Järvenpää

Letters to the editor, institutional experimentation, and the public accounting professional

Jeff Everett, Abu Shiraz Rahaman, Dean Neu and Gregory Saxton

Working apart: Remote working and social bonding in the Big Four audit firms

Pauline Beau and Lambert Jerman

Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)

Massimo Costa, Stefano Coronella, Giuseppe Valenza and Antonio D'Andreamatteo

A ‘Distributional Apparatus’ for real estate: Fair value accounting and the assetization of UK property

Richard Goulding, Colin Haslam, Adam Leaver and Jonathan Silver

The quid pro quo of charity: accounting, power and social positioning

Mariló Capelo-Bernal and Pedro Araújo-Pinzón

Bitcoin: An accounting regime

Mélissa Fortin and Erica Pimentel

The diktat of concision: When accounting for words shrinks academic knowledge

Henri Guénin, Yves Gendron and Jérémy Morales

Patriarchy, capitalism, and accounting: A herstory

Christine Gilbert, Jeff Everett and Silvia Pereira de Castro Casa Nova

A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly

Vicente Pérez-Chamorro, Araceli Casasola-Balsells and Fernando Gutiérrez-Hidalgo

ChatGPT and accounting in African contexts: Amplifying epistemic injustice

Penelope Muzanenhamo and Sean Bradley Power

Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa

Angella Ndaka, Philippe J.C. Lassou, Konan Anderson Seny Kan and Samuel Fosso-Wamba

(Self-) accountability practices and the invisibilized non-able body: a case study of celiac disease

Anne Steinhoff, Rebecca Warren and David Carter

Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts

Laurence Ferry, Henry Midgley and Jim Haslam

A problematizing review of the financialization of living beings

Niina Kuokkanen

Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context

Mark Christensen, Heru Fahlevi, Mirna Indriani and Muhammad Syukur