CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

From Elsevier
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2024, volume 98, articles C

The COVID-19 crisis and massive public debts: What should we expect?

Christine Gilbert and Henri Guénin

Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market

Eagle Zhang

Wealth taxes and the post-COVID future of the state

Jane Andrew, Max Baker, Christine Cooper and Jonathan Tweedie

A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting

Claire Parfitt

Inclusive capitalism as accounting ideology: The case of integrated reporting

Dale Tweedie

Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany

Christian Friedrich and Reiner Quick

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

Bill Lee and Liam Carlisle

The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism

Ben Spies-Butcher and Gareth Bryant

Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet

Carlos Ramirez and Adrián Zicari

The roles of accounting in the racial organization of work

Driver Ferney Ramírez-Henao and Alejandro Sánchez-Guevara

‘A building of shame and disgrace’ or ‘trial by media’? Media framing of KPMG Netherlands’ head office

Dominic Detzen

Democratizing academic research with Artificial Intelligence: The misleading case of language

Alessandro Ghio

Digital technologies and accounting quantification: The emergence of two divergent knowledge templates

Elise Berlinski and Jérémy Morales

SMEs tax minimization as shared responsibility

Mattia Anesa and Alessandro Bressan

True transparency or mere decoupling? The study of selective disclosure in sustainability reporting

Maria Roszkowska-Menkes, Maria Aluchna and Bogumił Kamiński

2023, volume 97, articles C

Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting

Carmen Correa, Matias Laine and Carlos Larrinaga

Critique is unsustainable: A polemic

Michele Bigoni and Sideeq Mohammed

Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt

Christine Gilbert and Jeff Everett

Examine the available evidence: Was the Duhnke PCAOB captured?

John D. Keyser

Consequences of accountings, distributional and otherwise

Keith Dixon

Cultural sustainability and the construction of (in)commensurability: cultural heritage at the Roşia Montană mining site

Oana Apostol, Hannele Mäkelä and Eija Vinnari

Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform

Michael Harber, Warren Maroun and Alan Duboisée de Ricquebourg

“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society

Chiara Bottausci and Keith Robson

If critique is unsustainable, what is Left? A commentary on Bigoni and Mohammed

Jonathan Tweedie

Is critique sustainable? A commentary on Bigoni and Mohammed

Javier Husillos

2023, volume 96, articles C

Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis

Matthew Egan and Barbara de Lima Voss

The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants

Kerstin Lopatta, Sebastian A. Tideman, Carolin Scheil and Naser Makarem

Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)

Valerio Antonelli, Michele Bigoni, Warwick Funnell, Emanuela Mattia Cafaro and Enrico Deidda Gagliardo

Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting

Franki Hackett and Petr Janský

Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country

Nadia Albu, Cătălin Nicolae Albu, Charles H. Cho and Caterina Pesci

Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?

Daniela Argento and Jan van Helden

Let the right one in: ‘Accounting proxemics’ in the design of performance indicators

Andreas Sundström and Bino Catasús

Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies

Per Forsberg

Oppressed by consumerism: The emancipatory role of household accounting

Simone Aresu and Patrizio Monfardini

Time, workload model and the entrepreneurial construction of the neoliberal academic

Claudine Grisard

2023, volume 95, articles C

‘Angry accountants’: Making sense of professional identity crisis on online communities

Andrea Tomo

Work-life balance as gaslighting: Exploring repressive care in female accountants’ careers

Kai Inga Liehr Storm and Sara Louise Muhr

Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises

Robert Ochoki Nyamori and Gordon Boyce

Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand

Michael Kend and Lan Anh Nguyen

The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work

Lukas Goretzki and Jan A. Pfister

The emancipatory potential of counter accounting: A Žižekian critique

Jonathan Tweedie

Fragile assets: Street gangs and the extortion business

Dean Neu

Moral economy, performative materialism, and political rhetorics of sustainability accounting

Chandana Alawattage, Chaya Jayathileka, Rakshitha Hitibandara and Sashika Withanage

The effect of organised hypocrisy: Compensation committees and fair compensation in the Ghanaian mining industry

Chinyere Uche and Sharif Khalid

Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform

Margit Munzer and Christoph Pelger

2023, volume 94, articles C

Instrumentalism and the publish-or-perish regime

Albrecht Becker and Kari Lukka

Narratives of internal audit: The Sisyphean work of becoming “independent”

Ingrid Gustafsson Nordin

Emotional propensities and the contemporary Islamic banking industry

Umair Riaz, Bruce Burton and Anne Fearfull

The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective

Qingmei Xue and Luca Zan

Meeting the research(er) and the researched halfway

Hugo Letiche, Ivo De Loo, Alan Lowe and David Yates

Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943

Valerio Antonelli, Raffaele D'Alessio and Stephen P. Walker

Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices

Giulia Achilli, Cristiano Busco, Elena Giovannoni and Fabrizio Granà

How the Big Four maintain and defend logic equilibrium at concurrent performances

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