CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

Abraham J. Briloff

The Sarbanes-Oxley Act and the private company discount: An empirical investigation pp. 1105-1121

James DiGabriele

Structuration theory and mediating concepts: Pitfalls and implications for management accounting research pp. 1122-1134

Hans Englund and Jonas Gerdin

Do institutional shareholder services (ISS) corporate governance ratings reflect a company's operating performance? pp. 1135-1148

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

Jeff Everett

Invisible influence, tangible trap: The clerical conundrum pp. 1177-1196

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

Stephen Fox

A case study of financialization and EVA® pp. 1219-1238

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

Keith Hooper and Kate Kearins

A Critical Theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics pp. 1263-1295

Kieran James

Beyond the boring grey: The construction of the colourful accountant pp. 1296-1320

Ingrid Jeacle

The actual evaluation of school PFI bids for value for money in the UK public sector pp. 1321-1345

Iqbal Khadaroo

Whose voice is it anyway? Rethinking the oral history method in accounting research on race, ethnicity and gender pp. 1346-1369

Soon Nam Kim

Goodwill impairments and chief executive officer tenure pp. 1370-1383

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

Sam McKinstry

Can universities be good corporate citizens? pp. 1414-1430

Judy Nagy and Alan Robb

The effect of performance feedback on prior budgetary participative research using survey methodology: An empirical study pp. 1431-1453

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

Brian E. Daugherty and Wayne A. Tervo

Understanding the Sarbanes-Oxley Act—A valued added approach for public interest pp. 952-962

Joseph J. Riotto

An example of creative accounting in public sector: The private financing of infrastructures in Spain pp. 963-986

Bernardino Benito, Vicente Montesinos and Francisco Bastida

Accidentally in the public interest: The perfect storm that yielded the Sarbanes-Oxley act pp. 987-1003

Joseph Canada, J. Randel Kuhn and Steve G. Sutton

In search of accounting absence pp. 1004-1019

Bino Catasús

An examination of the influence of surprise on judges and jurors’ outcome effects pp. 1020-1033

Kimberly F. Charron and D. Jordan Lowe

Humiliation: A standard organizational product? pp. 1034-1053

Barbara Czarniawska

An autoethnography of accounting knowledge production: Serendipitous and fortuitous choices for understanding our social world pp. 1054-1079

Shanta S.K. Davie

Reflections on the public interest in accounting pp. 1080-1098

Steven Dellaportas and Laura Davenport

2008, volume 19, articles 6

The future of interpretive accounting research—A polyphonic debate pp. 840-866

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

Jesse Dillard

Why interdisciplinary accounting research tends not to impact most North American academic accountants pp. 901-908

Kenneth A. Merchant

Interpreting interpretive accounting research pp. 909-914

Lee D. Parker

Seeking the relevance of interpretive research: A contribution to the polyphonic debate pp. 915-919

Robert W. Scapens

2008, volume 19, articles 5

Rendering death and destruction visible: Counting the costs of war pp. 573-590

Michele Chwastiak

The role of accounting in money laundering and money dirtying pp. 591-602

Frédéric Compin

Maximizing the firm's value to society through ethical business decisions: Incorporating ‘moral debt’ claims pp. 603-619

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

Transforming identities: Accounting professionals and the transition to motherhood pp. 620-642

Kathryn Haynes

A Critical Theory and Postmodernist approach to the teaching of accounting theory pp. 643-676

Kieran James

The dominant senior manager and the reasonably careful, skilful, and cautious auditor pp. 677-711

T.A. Lee, F. Clarke and G. Dean

Nobel scorekeepers of the game pp. 712-713

Clyde G. Mitchell

International financial institutions and the new global managerial order pp. 714-740

Jonathan Murphy

Financialisation: Constructing shareholder value … for some pp. 741-763

Susan Newberry and Alan Robb

The culpability of accounting practice in promoting slavery in the British Empire and antebellum United States pp. 764-784

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

Jean Raar

Metaphors and accounting for stock options pp. 805-833

Melissa Walters and Joni J. Young

2008, volume 19, articles 4

Special issue on: Accounting for global warming pp. 431-434

Aida Sy

The GAO investigation of corporate environmental disclosure: An opportunity missed pp. 435-449

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

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

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

Owolabi M. Bakre

Structuration and middle-range theory—A case study of accounting during organizational change from different theoretical perspectives pp. 523-543

Bruce Gurd

‘Blaming oneself’: Examining the dual accountability role of employees pp. 544-571

Thomas Riise Johansen

2008, volume 19, articles 3

Appearance of accounting in a political hegemony pp. 293-339

Chandana Alawattage and Danture Wickramasinghe

Economic restructuring in New Zealand: A classical account pp. 340-382

Bruce Cronin

Being “pulled up short”: Creating moments of surprise and possibility in accounting education pp. 383-403

Ursula Lucas

Management accounting change in a subsidiary organisation pp. 404-430

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

Kala Saravanamuthu

The implications of the Chinese learner for the internationalization of the curriculum: An Australian perspective pp. 181-198

Sue McGowan and Lucy Potter

Chinese students in US accounting and business PhD programs: Educational, political and social considerations pp. 199-216

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

Yan Gu

Accounting scandals, ethical dilemmas and educational challenges pp. 222-254

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

Gordon Boyce