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CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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2009, volume 20, articles 8

Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT? pp. 875-883 Downloads
Joel Amernic and Russell Craig
Postcards from the Front: Changing narratives in UK financial services pp. 884-895 Downloads
David Collins, Ian Dewing and Peter Russell
Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks pp. 896-909 Downloads
John Ferguson, David Collison, David Power and Lorna Stevenson
The Third Policeman: ‘The true and fair view’, language and the habitus of accounting pp. 910-920 Downloads
Gavin Hamilton and Ciarán Ó hÓgartaigh
Critical insights into contemporary Islamic accounting pp. 921-932 Downloads
Rania Kamla
Why do controls fail? Results of an Italian survey pp. 933-943 Downloads
Eliana Minelli, Gianfranco Rebora and Matteo Turri
A comparative analysis of theological and critical perspectives on emancipatory praxis through accounting pp. 944-955 Downloads
Brian Shapiro
Academic editorial pp. 956-956 Downloads
Matthew Haigh
The workload model: Theory into practice pp. 957-958 Downloads
Suzanne Byrne
Curtains pp. 959-959 Downloads
John Betton and Ashley Burrowes

2009, volume 20, articles 7

Where is the ethical knowledge in the knowledge economy? pp. 804-822 Downloads
Ken McPhail
Recounting counting and accounting pp. 835-846 Downloads
Maria Mårtensson
Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information pp. 847-854 Downloads
Christian Nielsen and Mona Toft Madsen
Accounting for People: A real step forward or more a case of wishing and hoping? pp. 855-869 Downloads
Robin Roslender and Joanna Stevenson
Humpty Dumpty Sat in Wall Street pp. 870-871 Downloads
L’Huillier, Barbara
The CEO's impairment test pp. 872-872 Downloads
Nigel Finch
Do you want something to believe in? pp. 873-873 Downloads
Michael M. Grayson

2009, volume 20, articles 6

Institutionalisation of control and accounting for bonded labour in colonial plantations: A historical analysis pp. 701-715 Downloads
Chandana Alawattage and Danture Wickramasinghe
US imperialism in action pp. 716-734 Downloads
Christine Cooper and Lesley Catchpowle
Mythical representations of trust in auditors and the preservation of social order in the financial community pp. 735-750 Downloads
Bertrand Malsch and Yves Gendron
A Levinasian ethics critique of the role of management and control systems by large global corporations: The General Electric/Nuovo Pignone example pp. 751-761 Downloads
Norman Macintosh, T. Shearer and A. Riccaboni
A coevolutionary analysis of organisational systems and processes: Quantitative applications to information system dynamics in small entrepreneurial firms pp. 762-781 Downloads
Gavin Reid and Julia Smith
Rationalities, domination and accounting control: A case study from a traditional society pp. 782-794 Downloads
Shahzad Uddin
The question pp. 795-796 Downloads
Jesse Dillard
Reading a paper pp. 797-797 Downloads
Charles Booth

2009, volume 20, articles 5

Turkish accounting pp. 553-555 Downloads
Aida Sy and Tony Tinker
Corporate governance from the Islamic perspective: A comparative analysis with OECD principles pp. 556-567 Downloads
Abdussalam Mahmoud Abu-Tapanjeh
The development of inflation accounting in Turkey pp. 568-590 Downloads
Aylin Poroy Arsoy and Umit Gucenme
Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes pp. 591-613 Downloads
Asuman Atik
Efficiency in accounting education: evidence from Turkish Universities pp. 614-634 Downloads
Orhan Celik and Alaattin Ecer
Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector pp. 651-673 Downloads
Mine Omurgonulsen and Ugur Omurgonulsen
The change on the foundations of the Turkish accounting system and the future perspective pp. 674-679 Downloads
Cemal Elitaş and Mustafa Üç
Financial reporting transformation: the experience of Turkey pp. 680-699 Downloads
Ali Alp and Saim Ustundag

2009, volume 20, articles 4

An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy pp. 448-468 Downloads
Eve Chiapello and Karim Medjad
Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia pp. 469-491 Downloads
Kieran James and Setsuo Otsuka
Mary Douglas, risk and accounting failures pp. 492-508 Downloads
Philip M. Linsley and Philip J. Shrives
The new global accounting community: Rationale for dialogue to establish its accountability? pp. 509-527 Downloads
Jean Raar
Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia pp. 528-552 Downloads
Anna Samsonova

2009, volume 20, articles 3

Autonomy, responsibility and accountability in the Italian school system pp. 293-312 Downloads
Enrico Bracci
Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously pp. 313-342 Downloads
Judy Brown
Accounting colonization: Three case studies in further education pp. 343-378 Downloads
Helen Oakes and Anthony Berry
Teachers as servants of state ideology: Sousa and Sales, Portuguese School of Commerce, 1759–1784 pp. 379-398 Downloads
Lúcia Lima Rodrigues and Russell Craig
The implications of reform-oriented investment for regulation and governance pp. 399-417 Downloads
Matthew Haigh and Frank Jan de Graaf
Accounting for great expectations: Lessons from the new media surge for critical management theory pp. 418-444 Downloads
Wolf Heydebrand

2009, volume 20, articles 2

Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories pp. 141-174 Downloads
Sven-Olof Yrjö Collin, Torbjörn Tagesson, Anette Andersson, Joosefin Cato and Karin Hansson
A “fresh start” or the “worst of all worlds”? A critical financial analysis of the performance and regulation of Network Rail in Britain’s privatised railway system pp. 175-204 Downloads
Robert Jupe
Social accounting's emancipatory potential: A Gramscian critique pp. 205-227 Downloads
Crawford Spence
Cash balance pension plans: A case of standard-setting inadequacy pp. 228-254 Downloads
Paula B. Thomas and Paul F. Williams
Will the people united in cyberspace never be defeated? Reflections on the global multitude in the epoch of American Empire pp. 255-266 Downloads
Kym Thorne
The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors’ conflicts of interests pp. 267-288 Downloads
Carolyn Windsor and Bent Warming-Rasmussen
The language of legitimation: The narrative of reputation management within corporate disclosures pp. 289-291 Downloads
Sonal Minocha

2009, volume 20, articles 1

Auditors’ self-perceived abilities in conducting domain audits pp. 3-21 Downloads
Vincent Owhoso and Andrea Weickgenannt
Studying influence and accounting use—Empirical evidence about individual managers and organizations with changes in Galician healthcare pp. 22-70 Downloads
Derek E. Purdy and Susana Gago
The re-emergence of the public accounting profession in China: A hegemonic analysis pp. 71-92 Downloads
Helen Yee
Cultivating imagination: Ethics, education and literature pp. 93-109 Downloads
Joni J. Young and Marcia Annisette
The development of company law in India: The case of the Companies Act 1956 pp. 110-135 Downloads
Shraddha Verma and Sid J. Gray
The workload model pp. 138-139 Downloads
Jayne M. Godfrey
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