CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2026

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

From Elsevier
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2026, volume 103, articles C

A ‘Utopia of the present’: MacIntyrean thought as critical accounting theory

Andrew West

Dynamics of territorialization: calculable spaces and the “coloniality of dwelling” within Porto Alegre’s participatory budgeting (1984–2006)

Luis Emilio Cuenca Botey, Luis Adrián Mora Rodríguez and Isabel Pedraza Acosta

Independent directors in family PLCs in the majority world − insights from a Middle Eastern country

Souod Alazemi and Shahzad Uddin

Accounting for the cartel

Miguel Gil

Accounting academics and political engagement. Professors as parliamentarians and ministers in Italy

Valerio Antonelli and Roberto Rossi

Morality as performance: Studying the rise of performance measurement in citizen governance through the case of Chinese Social Credit System

Afshin Mehrpouya and Julien Malaurent

Black tax – stories of familial financial support in Cape Town

Malilimalo Phaswana and Gizelle D. Willows

Normalising individual responsibility? A gendered study of retirement planning in a financialised system

Roberta Adami and Liam Foster

Coping with cognitive dissonance in critical environmental accounting research and education

Hannele Mäkelä, Oana Apostol and Eija Vinnari

Indigenous peoples and accounting. The gift of mutual emancipation

Peni Tupou Fukofuka and Sue Yong

Accounting education and neocolonialism in Pakistan: A Gramscian perspective

Waksh Awais and Michele Bigoni

Affects as the rhythm of governance – An autoethnography of being controlled

Bino Catasús

Risking it all: Consumer vulnerability and the credit rating panopticon

Hussan Aslam, Sally Dibb, Lindsey Appleyard and John Morris

Revolt(ing) rituals: Critical accounting and the honesty we owe

Erin J. Twyford

Reorienting critical accounting scholarship in the era of collapse

O’Leary, Susan

Redistributing responsibility: a diffractive approach to corporate accountability

Lee Moerman and Sandra van der Laan

Self, communitarian self, and personhood: a theoretical account of ‘non-compliance’ in corporate governance in Africa

Danson Kimani, Konan A. Seny Kan and Shahzad Uddin

Ethnic domination and subaltern resistance: Rituals and games of calculative transparency and secrecy in Malaysia’s whispering fish market

Soon Yong Ang and Chandana Alawattage

Keystone accountabilities for nature recovery: constructing people-nature relations in the environmental sustainability strategies of Olympic sports

Thomas Cuckston

An existential accounting: (Re)centring nature in critical research

Dale Tweedie

Holding labor to ac(count): quiet quitting and the limits of the anti-work imaginary

Abe Walker

Actors’ games and infrapolitical resistance: accounting as a site of tensions in a strategic alliance

Anaïs Boutru and Damien Mourey

Gender and accounting: Stemming the reproduction of gender inequalities at, and through, work

Mathilde Pernias

The evolution of scientific/intellectual movements: Exploring the formulation of a socio-ecological perspective on accounting

Nuria Descalzo, Jan Bebbington and Carlos Larrinaga

Compliance boundary work and international standards: A case study of a small financial centre

Mayya Konovalova

Reflections on critical accounting scholarship in the current age: on trying to be an activist

David J. Cooper

The scream and accounting scholarship: the genocide in Palestine

Rania Kamla

None of us are free if one of us is chained

Cheryl R. Lehman

Accountability for child Labour: Navigating obstacles for a Fair Trade producer organisation’s journey to Fair Trade certification

Homaira Semeen and Muhammad Azizul Islam

On the enactment of intellectual bridges between epistemic communities

Yves Gendron and Christine Cooper

AI and the production of truth in accounting practices: a Foucauldian analysis

Othmar Manfred Lehner

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