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CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2022

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

From Elsevier
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2008, volume 19, articles 8

The private equity funds’ aggressive acquisitions mania and the Willy Loman trauma pp. 1099-1104 Downloads
Abraham J. Briloff
The Sarbanes-Oxley Act and the private company discount: An empirical investigation pp. 1105-1121 Downloads
James DiGabriele
Structuration theory and mediating concepts: Pitfalls and implications for management accounting research pp. 1122-1134 Downloads
Hans Englund and Jonas Gerdin
Do institutional shareholder services (ISS) corporate governance ratings reflect a company's operating performance? pp. 1135-1148 Downloads
Ruth W. Epps and Sandra J. Cereola
Editorial proximity equals publication success: A function of rational self-interest or good-faith economy? pp. 1149-1176 Downloads
Jeff Everett
Invisible influence, tangible trap: The clerical conundrum pp. 1177-1196 Downloads
Anne Fearfull, Chris Carter, Aida Sy and Tony Tinker
Evaluating potential investments in new technologies: Balancing assessments of potential benefits with assessments of potential disbenefits, reliability and utilization pp. 1197-1218 Downloads
Stephen Fox
A case study of financialization and EVA® pp. 1219-1238 Downloads
Pauline Gleadle and Nelarine Cornelius
The walrus, carpenter and oysters: Liberal reform, hypocrisy and expertocracy in Maori land loss in New Zealand 1885–1911 pp. 1239-1262 Downloads
Keith Hooper and Kate Kearins
A Critical Theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics pp. 1263-1295 Downloads
Kieran James
Beyond the boring grey: The construction of the colourful accountant pp. 1296-1320 Downloads
Ingrid Jeacle
The actual evaluation of school PFI bids for value for money in the UK public sector pp. 1321-1345 Downloads
Iqbal Khadaroo
Whose voice is it anyway? Rethinking the oral history method in accounting research on race, ethnicity and gender pp. 1346-1369 Downloads
Soon Nam Kim
Goodwill impairments and chief executive officer tenure pp. 1370-1383 Downloads
Brenda Masters-Stout, Michael L. Costigan and Linda M. Lovata
Re-framing a ‘subfusc’ Institute: Building on the past for the future at Chartered Accountants’ Hall, London, 1965–1970 pp. 1384-1413 Downloads
Sam McKinstry
Can universities be good corporate citizens? pp. 1414-1430 Downloads
Judy Nagy and Alan Robb
The effect of performance feedback on prior budgetary participative research using survey methodology: An empirical study pp. 1431-1453 Downloads
Hossein Nouri and Larissa Kyj

2008, volume 19, articles 7

Auditor changes and audit satisfaction: Client perceptions in the Sarbanes-Oxley era of legislative restrictions and involuntary auditor change pp. 931-951 Downloads
Brian E. Daugherty and Wayne A. Tervo
Understanding the Sarbanes-Oxley Act—A valued added approach for public interest pp. 952-962 Downloads
Joseph J. Riotto
An example of creative accounting in public sector: The private financing of infrastructures in Spain pp. 963-986 Downloads
Bernardino Benito, Vicente Montesinos and Francisco Bastida
Accidentally in the public interest: The perfect storm that yielded the Sarbanes-Oxley act pp. 987-1003 Downloads
Joseph Canada, J. Randel Kuhn and Steve G. Sutton
In search of accounting absence pp. 1004-1019 Downloads
Bino Catasús
An examination of the influence of surprise on judges and jurors’ outcome effects pp. 1020-1033 Downloads
Kimberly F. Charron and D. Jordan Lowe
Humiliation: A standard organizational product? pp. 1034-1053 Downloads
Barbara Czarniawska
An autoethnography of accounting knowledge production: Serendipitous and fortuitous choices for understanding our social world pp. 1054-1079 Downloads
Shanta S.K. Davie
Reflections on the public interest in accounting pp. 1080-1098 Downloads
Steven Dellaportas and Laura Davenport

2008, volume 19, articles 6

The future of interpretive accounting research—A polyphonic debate pp. 840-866 Downloads
Thomas Ahrens, Albrecht Becker, John Burns, Christopher S. Chapman, Markus Granlund, Michael Habersam, Allan Hansen, Rihab Khalifa, Teemu Malmi, Andrea Mennicken, Anette Mikes, Fabrizio Panozzo, Martin Piber, Paolo Quattrone and Tobias Scheytt
A political base of a polyphonic debate pp. 894-900 Downloads
Jesse Dillard
Why interdisciplinary accounting research tends not to impact most North American academic accountants pp. 901-908 Downloads
Kenneth A. Merchant
Interpreting interpretive accounting research pp. 909-914 Downloads
Lee D. Parker
Seeking the relevance of interpretive research: A contribution to the polyphonic debate pp. 915-919 Downloads
Robert W. Scapens

2008, volume 19, articles 5

Rendering death and destruction visible: Counting the costs of war pp. 573-590 Downloads
Michele Chwastiak
The role of accounting in money laundering and money dirtying pp. 591-602 Downloads
Frédéric Compin
Maximizing the firm's value to society through ethical business decisions: Incorporating ‘moral debt’ claims pp. 603-619 Downloads
Marco G.D. Guidi, Joe Hillier and Heather Tarbert
Transforming identities: Accounting professionals and the transition to motherhood pp. 620-642 Downloads
Kathryn Haynes
A Critical Theory and Postmodernist approach to the teaching of accounting theory pp. 643-676 Downloads
Kieran James
The dominant senior manager and the reasonably careful, skilful, and cautious auditor pp. 677-711 Downloads
T.A. Lee, F. Clarke and G. Dean
Nobel scorekeepers of the game pp. 712-713 Downloads
Clyde G. Mitchell
International financial institutions and the new global managerial order pp. 714-740 Downloads
Jonathan Murphy
Financialisation: Constructing shareholder value … for some pp. 741-763 Downloads
Susan Newberry and Alan Robb
The culpability of accounting practice in promoting slavery in the British Empire and antebellum United States pp. 764-784 Downloads
David Oldroyd, Richard K. Fleischman and Thomas N. Tyson
A basic user utility preference to reduce uncertainty: A dissent to reporting and asset measurement pp. 785-804 Downloads
Jean Raar
Metaphors and accounting for stock options pp. 805-833 Downloads
Melissa Walters and Joni J. Young

2008, volume 19, articles 4

Special issue on: Accounting for global warming pp. 431-434 Downloads
Aida Sy
The GAO investigation of corporate environmental disclosure: An opportunity missed pp. 435-449 Downloads
Dennis M. Patten and Martin Freedman
The politics of environmental disclosure regulation in the chemical and petroleum industries: Evidence from the Emergency Planning and Community Right-to-Know Act of 1986 pp. 450-465 Downloads
Charles H. Cho, Jennifer C. Chen and Robin W. Roberts
Environmental disclosures: electric utilities and Phase 2 of the Clean Air Act pp. 466-486 Downloads
Martin Freedman and A.J. Stagliano
Financial reporting as technology that supports and sustains imperial expansion, maintenance and control in the colonial and post-colonial globalisation: The case of the Jamaican economy pp. 487-522 Downloads
Owolabi M. Bakre
Structuration and middle-range theory—A case study of accounting during organizational change from different theoretical perspectives pp. 523-543 Downloads
Bruce Gurd
‘Blaming oneself’: Examining the dual accountability role of employees pp. 544-571 Downloads
Thomas Riise Johansen

2008, volume 19, articles 3

Appearance of accounting in a political hegemony pp. 293-339 Downloads
Chandana Alawattage and Danture Wickramasinghe
Economic restructuring in New Zealand: A classical account pp. 340-382 Downloads
Bruce Cronin
Being “pulled up short”: Creating moments of surprise and possibility in accounting education pp. 383-403 Downloads
Ursula Lucas
Management accounting change in a subsidiary organisation pp. 404-430 Downloads
Hassan Yazdifar, Mahbub Zaman, Mathew Tsamenyi and Davood Askarany

2008, volume 19, articles 2

Reflecting on the Biggs–Watkins theory of the Chinese Learner pp. 138-180 Downloads
Kala Saravanamuthu
The implications of the Chinese learner for the internationalization of the curriculum: An Australian perspective pp. 181-198 Downloads
Sue McGowan and Lucy Potter
Chinese students in US accounting and business PhD programs: Educational, political and social considerations pp. 199-216 Downloads
Charles H. Cho, Robin W. Roberts and Sherron K. Roberts
Chinese learner: My lived experiences of studying in Mainland China and Australia pp. 217-221 Downloads
Yan Gu
Accounting scandals, ethical dilemmas and educational challenges pp. 222-254 Downloads
Mary Low, Howard Davey and Keith Hooper
The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises pp. 255-290 Downloads
Gordon Boyce
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