CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

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2010, volume 21, articles 8

Paradox, accounting values, and intelligible regulation pp. 647-654

Alex Arthur

Extensions and intensions of management control—The inclusion of health pp. 655-668

Mikael Holmgren Caicedo and Maria Mårtensson

An analysis of the demands on a sufficient audit: Professional appearance is what counts! pp. 669-682

Thomas Carrington

Corporate governance—A multi-theoretical approach to recognizing the wider influencing forces impacting on organizations pp. 683-695

Joe Christopher

“Who am I? Where are we? Where do we go from here?” Marxism, voice, representation, and synthesis pp. 696-710

Kieran James

“No accounting for these people”: Shell in Ireland and accounting language pp. 711-723

Sheila Killian

Perspectives on accounting, commonalities & the public sphere pp. 724-738

Glen Lehman

Taking the customer into account: Transcending the construction of the customer through the promotion of self-accounting pp. 739-753

Robin Roslender and Susan J. Hart

Performance auditing pp. 754-769

Sandra Tillema and Henk J. ter Bogt

Playing the Blame Game pp. 770-770

Sunita Ahlawat and Alan Sumski

Confusing communication pp. 771-771

Lyn Daff

2010, volume 21, articles 7

Autopoiesis and general anti-avoidance rules pp. 545-559

Geraldine Hikaka and John Prebble

Backstage in legal theatre: A Foucauldian interpretation of ‘Rationes Decidendi’ on the question of taxable business profits pp. 560-572

Carla R.P. Edgley

Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation pp. 573-583

Malcolm James

The emergence of the tax official into a T-shaped knowledge expert pp. 584-596

Penelope Tuck

Power and ideas: The development of retirement savings taxation in Australasia pp. 597-610

Lisa Marriott

Carbon tax: Challenging neoliberal solutions to climate change pp. 611-618

Jane Andrew, Mary A. Kaidonis and Brian Andrew

Creating institutional meaning: Accounting and taxation law perspectives of carbon permits pp. 619-630

Pamela Mete, Caroline Dick and Lee Moerman

Bio-pharma: A financialized business model pp. 631-641

Tord Andersson, Pauline Gleadle, Colin Haslam and Nick Tsitsianis

The problematics of financialization: Critical reflections pp. 642-645

Jim Haslam

2010, volume 21, articles 6

Assessing corporate social performance: Strategies of legitimation and conflicting ideologies pp. 445-467

Dominique Bessire and Stéphane Onnée

Humanitarian accountability and performance in the Théâtre de l’Absurde pp. 468-485

Jeff Everett and Constance Friesen

Accounting for Foucault pp. 486-495

Alan McKinlay and Eric Pezet

CPA licensure without examination: Legitimation and resistance pp. 496-508

Richard S. Sathe

Sorting and comparing: Standard-setting and “ethical” categories pp. 509-521

Joni J. Young and Paul F. Williams

Lamentations pp. 522-523

Pala Molisa

Accountability and solidarity: Will you stand with me? pp. 524-524

Pala Molisa

White Business Education pp. 525-528

Pala Molisa

Loveless accounts pp. 529-529

Pala Molisa

Blood accounting pp. 530-531

Pala Molisa

Accounting as the struggle against forgetting pp. 532-532

Pala Molisa

Don’t look at my finger; look at the moon pp. 533-535

Pala Molisa

2010, volume 21, articles 5

Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria pp. 361-373

F.O. Iyoha and D. Oyerinde

Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspective pp. 374-389

Jairos Josiah, Bruce Burton, Sonja Gallhofer and Jim Haslam

Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949 pp. 390-401

Josephine Maltby and Mathew Tsamenyi

The sign value of accounting: IMF structural adjustment programs and African banking reform pp. 402-419

Dean Neu, Abu Shiraz Rahaman, Jeff Everett and Akinloye Akindayomi

Critical accounting research in Africa: Whence and whither pp. 420-427

Abu Shiraz Rahaman

Post-privatization performance and organizational changes: Case studies from Ghana pp. 428-442

Mathew Tsamenyi, Joseph Onumah and Edmund Tetteh-Kumah

African critical studies pp. 443-443

Aida Sy

2010, volume 21, articles 4

Personality preferences of accounting and non-accounting graduates seeking to enter the accounting profession pp. 253-265

Paul Andon, Kar Ming Chong and Peter Roebuck

Constructing performance measurement in the public sector pp. 266-282

Michela Arnaboldi and Giovanni Azzone

Using neo-institutionalism to advance social and environmental accounting pp. 283-293

Amanda Ball and Russell Craig

Listening to accounting pp. 294-302

Mark S. Bettner, Ann-Christine Frandsen and Elton G. McGoun

The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association's Doctoral Consortium pp. 303-317

Timothy J. Fogarty and Gregory A. Jonas

Successfully reshaping the ownership relationship by reducing ‘moral debt’ and justly distributing residual claims: The cases from Scott Bader Commonwealth and the John Lewis Partnership pp. 318-328

Marco G.D. Guidi, Joe Hillier and Heather Tarbert

The European Union's accounting policy analyzed from an ethical perspective: The case of petroleum resources, prospecting and evaluation pp. 329-341

Christine Noël, Ayi Gavriel Ayayi and Véronique Blum

The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness pp. 342-356

Prem Sikka and Hugh Willmott

The downhill run pp. 357-357

Lee D. Parker

Policy bureau pp. 358-358

Lee D. Parker

Corporate consignment pp. 359-359

Lee D. Parker

2010, volume 21, articles 3

Accounting for competitive advantage: The resource-based view of the firm and the labour theory of value pp. 183-194

C. Bowman and Steven Toms

The neoliberal project—Local taxation intervention in Scotland pp. 195-210

Christine Cooper, Mike Danson, Geoff Whittam and Tommy Sheridan

Knowledge, risk and Beck: Misconceptions of expertise and risk pp. 211-220

Gerard Hanlon

Other lives in accounting: Critical reflections on oral history methodology in action pp. 221-231

Kathryn Haynes

Performativity and the politics of identity: Putting Butler to work pp. 232-242

Alan McKinlay

How to construct an actor-network: Management accounting from idea to practice pp. 243-251

Tatiana Pipan and Barbara Czarniawska

2010, volume 21, articles 2

Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations pp. 107-117

C. Richard Baker, Yuri Biondi and Qiusheng Zhang

Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization pp. 118-133

Andrea Fried

Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order pp. 134-158

Henri Guénin-Paracini and Yves Gendron

Accounting for ourselves: Are academics exploited workers? pp. 159-168

Nancy Harding, Jackie Ford and Brendan Gough

Goldilocks and the Three Evils pp. 169-170

L’Huillier, Barbara

2010, volume 21, articles 1

Crucial silences: When accountability met PFI and finance capital pp. 1-13

Darinka Asenova and Matthias Beck

Accounting, risk, and revolution pp. 14-17

Stefano Harney

The individual learning account experiment in the UK: A conjunctural crisis? pp. 18-30

Bill Lee

Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice pp. 31-50

Ken McPhail, Catriona Paisey and Nicholas J. Paisey

Fusion of expertise among accounting faculty: towards an expertise model for academia in accounting pp. 51-62

Jonathan C. Njoku, Beatrice I.J.M. van der Heijden and Eno L. Inanga

Reconciling conflict: The role of accounting in the American Indian Trust Fund debacle pp. 63-75

Leslie S. Oakes and Joni J. Young

Cargo cult science and the death of politics: A critical review of social and environmental accounting research pp. 76-89

Crawford Spence, Javier Husillos and Carmen Correa-Ruiz

The social risk–rent thesis: A reply to Harney pp. 90-95

Steven Toms

The labour theory of value, risk and the rate of profit pp. 96-103

Steven Toms

The corporate city pp. 104-104

Florence Palpacuer