CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

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2013, volume 24, articles 7

Financial and technical competence of municipal board members: Empirical evidence from the water sector pp. 488-501

Eija Vinnari and Salme Näsi

Performance information use by politicians and public managers for internal control and external accountability purposes pp. 502-517

Iris Saliterer and Sanja Korac

Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach pp. 518-531

Jean Claude Mutiganda

The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection” pp. 532-549

Linda M. English

Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager pp. 550-571

Mélanie Roussy

Americanism and financial accounting theory – Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher's theory of accounting pp. 572-615

Rob Bryer

America's “exceptional” transition to capitalism: A counter view pp. 616-626

Richard K. Fleischman, Thomas N. Tyson and David Oldroyd

2013, volume 24, articles 6

Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board pp. 397-409

Jane Andrew and Corinne Cortese

Enhancing stakeholder interaction through environmental risk accounts pp. 410-437

Kala Saravanamuthu and Cheryl Lehman

Green accounting and green eyeshades twenty years later pp. 438-442

Daniel B. Thornton

Green accounting: Reflections from a CSR and environmental disclosure perspective pp. 443-447

Charles H. Cho and Dennis M. Patten

The accountant will have a central role in saving the planet … really? A reflection on ‘green accounting and green eyeshades twenty years later’ pp. 448-458

Craig Deegan

Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton pp. 459-468

Rob Gray

Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later” pp. 469-473

Crawford Spence, Nihel Chabrak and Richard Pucci

Green accounting and green eyeshades twenty years later rejoinder to critics pp. 474-476

Daniel B. Thornton

2013, volume 24, articles 4

Adding critical accounting voices to migration studies pp. 261-272

Gloria Agyemang and Cheryl R. Lehman

Americanism and financial accounting theory – Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting pp. 273-318

Rob Bryer

Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices pp. 319-337

Michael Habersam, Martin Piber and Matti Skoog

More than nothing? Accounting, business, and management studies, and the research audit pp. 338-349

Stefano Harney and Stephen Dunne

A research note on standalone corporate social responsibility reports: Signaling or greenwashing? pp. 350-359

Lois S. Mahoney, Linda Thorne, Lianna Cecil and William LaGore

On the ideological role of employee reporting pp. 360-378

Hannele Mäkelä

Was America born capitalist? A counter view pp. 379-396

Thomas N. Tyson, David Oldroyd and Richard K. Fleischman

2013, volume 24, articles 3

Critical accounting and communicative action: On the limits of consensual deliberation pp. 176-190

Judy Brown and Jesse Dillard

Further critical reflections on a contribution to the methodological issues debate in accounting pp. 191-206

Sonja Gallhofer, Jim Haslam and Akira Yonekura

Standing on the (skeletal) shoulders of a (middle-range) giant: Acknowledging intellectual debt pp. 207-210

Rob Gray

Critical reflections on Laughlin's middle range research approach: Language not mysterious? pp. 211-224

Glen Lehman

Theory and theorization: A comment on Laughlin and Habermas pp. 225-227

Michael Power

Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorising pp. 228-241

Robin Roslender

Environmental disturbances, organizational transitions and transformations: A view from the dark side pp. 242-259

Basil Tucker

2013, volume 24, articles 2

Student imaginings, cognitive dissonance and critical thinking pp. 91-104

Nihel Chabrak and Russell Craig

More than imagination: Making social and critical accounting real pp. 105-112

Gordon Boyce and Susan Greer

Accounting curriculum reform? The devil is in the detail pp. 113-119

Salvador Carmona

Teaching accounting as a language pp. 120-126

Cameron Graham

Making accounting degrees fit for a university pp. 127-135

Trevor Hopper

Knowing the unknowable and contested terrains in accounting pp. 136-144

Cheryl R. Lehman

Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico pp. 145-153

Elizabeth Ocampo-Gómez and Juan C. Ortega-Guerrero

In search of consensus: The role of accounting in the definition and reproduction of dominant interests pp. 154-171

Anne-Laure Farjaudon and Jérémy Morales

2013, volume 24, articles 1

Agonizing over engagement: SEA and the “death of environmentalism” debates pp. 1-18

Judy Brown and Jesse Dillard

The (uncertain) invisible college of Spanish accounting scholars pp. 19-31

Cristóbal Casanueva and Carlos Larrinaga

Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud pp. 32-43

Michele Chwastiak

Perceived importance of red flags across fraud types pp. 44-61

Benita Gullkvist and Annukka Jokipii

The role of structure and agency in management accounting control change of a family owned firm: A Greek case study pp. 62-73

Konstantinos Stergiou, Junaid Ashraf and Shahzad Uddin

The moral potential of individualism and instrumental reason in accounting research pp. 74-82

Bertrand Malsch and Henri Guénin-Paracini

2012, volume 23, articles 7

Financialization as a strategy of workplace control in professional service firms pp. 497-510

Johan Alvehus and André Spicer

Americanism and financial accounting theory – Part 1: Was America born capitalist? pp. 511-555

Rob Bryer

Tension between the corporate and collegial cultures of Australian public universities: The current status pp. 556-571

Joe Christopher

Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority pp. 572-594

Robert Ochoki Nyamori, Stewart R. Lawrence and Hector B. Perera

Accounting for power and control: The Anglo-Iranian oil nationalisation of 1951 pp. 595-607

Neveen Abdelrehim, Josephine Maltby and Steven Toms

All Hail the Recession! pp. 608-608

L’Huillier, Barbara Marie

Poverty=Fear pp. 609-609

L’Huillier, Barbara

Staying on message pp. 610-610

Lee Parker

2012, volume 23, articles 6

Accounting decoupled: A case study of accounting regime change in a Malaysian company pp. 403-419

Shi-Min How and Chandana Alawattage

Why IRR is an inadequate indicator of costs and returns in relation to PFI schemes pp. 420-433

J.R. Cuthbert and M. Cuthbert

Negotiating the credibility of performance auditing pp. 434-450

Warwick Funnell and Margaret Wade

Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices pp. 451-467

Naoko Komori

E-business audit: Advisory jurisdiction or occupational invasion? pp. 468-482

Amr Kotb, Clare Roberts and S. Sian

Interdisciplinarity and tax law: The case of legal autopoiesis pp. 483-492

Guilherme Vasconcelos Vilaça

2012, volume 23, articles 4

Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations pp. 281-297

David R. Upton and C. Edward Arrington

Twenty years of minority PhDs in accounting: Signs of success and segregation pp. 298-311

Amelia A. Baldwin, Margaret G. Lightbody, Carol E. Brown and Brad S. Trinkle

Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S pp. 312-331

Akira Yonekura, Sonja Gallhofer and Jim Haslam

An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants pp. 332-350

Theresa Hammond, Bruce M. Clayton and Patricia J. Arnold

Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four pp. 351-369

Ioana Lupu

Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants? pp. 370-389

Clement C. Chen, Keith T. Jones, Audrey N. Scarlata and Dan N. Stone

Fair value accounting: Simulacra and simulation pp. 390-402

Philip D. Bougen and Joni J. Young

2012, volume 23, articles 3

The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability pp. 183-200

Alan Lowe, Joanne Locke and Andy Lymer

Understandings of accountability: an autoethnographic account using metaphor pp. 201-212

Jane Gibbon

Accountability and corporate governance of public private partnerships pp. 213-229

Jean Shaoul, Anne Stafford and Pamela Stapleton

Contesting public accountability: A dialogical exploration of accountability and social housing pp. 230-243

Stewart Smyth

Accounterability and the problematics of accountability pp. 244-257

Vassili Joannides

Accountability as aporia, testimony, and gift pp. 258-278

John Francis McKernan

2012, volume 23, articles 2

Ambiguous but tethered: An accounting basis for sustainability reporting pp. 93-106

George Joseph

Risky business: Socializing asbestos risk and the hybridization of accounting pp. 107-116

Lee C. Moerman and Sandra L. van der Laan

Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation pp. 117-133

Simon D. Norton

Accounting and the welfare state: The missing link pp. 134-152

Tim-Frederik Oehr and Jochen Zimmermann

‘Engines of Extravagance’: The privatised British railway rolling stock industry pp. 153-167

Sean McCartney and John Stittle

Another angle on the Lee Parker debate pp. 168-169

Lyn Daff

My reparation pp. 170-170

Tehmina Khan

Accounting for what? pp. 171-172

Collins C. Ngwakwe

On being stuck pp. 173-173

Lee Parker

Musing social media madness pp. 174-174

Lee D. Parker

Transparency pp. 175-175

Andreas Sundström

2012, volume 23, articles 1

Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy pp. 1-16

Claire Dambrin and Caroline Lambert

Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS pp. 17-35

Catriona Paisey and Nicholas J. Paisey

The erosion of jurisdiction: Auditing in a market value accounting regime pp. 36-53

Jean-Hubert Smith-Lacroix, Sylvain Durocher and Yves Gendron

Qualitative management accounting research: Assessing deliverables and relevance pp. 54-70

Lee D. Parker

Commentary on Parker: Groundhog Day and optimism pp. 71-77

Jane Broadbent

On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas pp. 78-82

Wai Fong Chua and Habib Mahama

Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance” pp. 83-88

Alan J. Richardson

Accounting quest for global understanding pp. 89-89

Ana Zorio

The fall and rise of Humpty Dumpty pp. 90-91

L’Huillier, Barbara