CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2022

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

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

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2020, volume 71, articles C

Resistance strategies through the CEO communications in the media

Adelaide Martins, Delfina Gomes, Lídia Oliveira, Ana Caria and Lee Parker

From gatekeepers to gateway constructors: Credit rating agencies and the financialisation of housing associations

Stewart Smyth, Ian Cole and Desiree Fields

Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?

Habib Zaman Khan, Sudipta Bose and Raechel Johns

When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania

Sarah Lauwo, Orthodoxia Kyriacou and Olatunde Julius Otusanya

2020, volume 70, articles C

Making sense of the temporal dimension of intellectual capital: A critical case study

Marco Giuliani and Matti Skoog

A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting

Charl de Villiers and Umesh Sharma

Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective

Aino Kianto, Paavo Ritala, Mika Vanhala and Henri Hussinki

2020, volume 69, articles C

Executive remuneration and the limits of disclosure as an instrument of corporate governance

Charles Harvey, Mairi Maclean and Michael Price

The discursive legitimation of profit in public-private service delivery

Peeter Peda and Eija Vinnari

Competing logics in university accounting education in post-revolutionary Russia

Alena Golyagina

Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion

Christophe Godowski, Emmanuelle Nègre and Marie-Anne Verdier

2020, volume 67-68

The public interest, the common good: A radical profession?

Richard Spencer

Banking for the common good: A Lonerganian perspective

Joan Ballantine, Martin Kelly and Patricia Larres

Beyond accountants as technocrats: A common good perspective

Sandrine Frémeaux, François-Régis Puyou and Grant Michelson

Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives

Eleni Chatzivgeri, Lynsie Chew, Louise Crawford, Martyn Gordon and Jim Haslam

Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy

Catriona Paisey and Nicholas J. Paisey

The emergence of benefit corporations: A cautionary tale

Lisa Baudot, Jesse Dillard and Nadra Pencle

Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)

Stephanie Perkiss and Lee Moerman

Using accountability to shape the common good

Caterina Pesci, Ericka Costa and Michele Andreaus

2020, volume 66, articles C

Fossil fuel reserves and resources reporting and unburnable carbon: Investigating conflicting accounts

Jan Bebbington, Thomas Schneider, Lorna Stevenson and Alison Fox

Playing the Big Four recruitment game: The tension between illusio and reflexivity

Laurence Daoust

Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles

Simon Hussain, Lana Yan Jun Liu and Anthony D. Miller

Accounting for the ‘deviant’ in 19th century Italian prisons

Michele Bigoni, Valerio Antonelli, Emanuela Mattia Cafaro, Raffaele D'Alessio and Warwick Funnell

2019, volume 65, articles C

Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared

Philippe J.C. Lassou, Trevor Hopper, Mathew Tsamenyi and Victor Murinde

Governing and disciplining Filipino migrant workers’ health at Hawaiian sugar plantations

Maria Cadiz Dyball and Jim Rooney

Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis

John Roberts and Timothy Wang

Reflecting on now more than ever: Feminism in accounting

Cheryl R. Lehman

2019, volume 64, articles C

‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties

Basil P. Tucker and Carol A. Tilt

The problematics of accountability: Internal responses to external pressures in exposed organisations

Sofia Yasmin and Chaudhry Ghafran

An Overture for Organisational Transformation with accounting and music

Helen Oakes and Steve Oakes

“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy

Nathalie Bitbol-Saba and Claire Dambrin

2019, volume 63, articles C

Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism

Sonja Gallhofer and Jim Haslam

Debunking the myth of shareholder ownership of companies: Some implications for corporate governance and financial reporting

Prem Sikka and John Stittle

Islamic accounting, neo-imperialism and identity staging: The Accounting and Auditing Organization for Islamic Financial Institutions

Rania Kamla and Faizul Haque

Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting

Louise Crawford

Inequality, Inc

Jeroen Veldman

The impact of corporate governance on compounding inequality: Maximising shareholder value and inflating executive pay

Thomas Clarke, Walter Jarvis and Soheyla Gholamshahi

2019, volume 62, articles C

IFRS and institutional work in the accounting domain pp. 1-15

Dina Aburous

Critical dialogical accountability: From accounting-based accountability to accountability-based accounting pp. 16-38

Jesse Dillard and Eija Vinnari

Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets pp. 39-58

Aziza Laguecir and Bernard Leca

Accounting for power and resistance: The University of Ferrara under the Fascist regime in Italy pp. 59-76

Luca Papi, Michele Bigoni, Enrico Deidda Gagliardo and Warwick Funnell

2019, volume 61, articles C

Accounting and psychiatric power in Italy: The royal insane hospital of Turin in the 19th century pp. 1-21

Warwick Funnell, Valerio Antonelli and Raffaele D'Alessio

Accounting and pseudo spirituality in Islamic financial institutions pp. 22-37

Nunung Nurul Hidayah, Alan Lowe and Margaret Woods

Twitter and social accountability: Reactions to the Panama Papers pp. 38-53

Dean Neu, Greg Saxton, Abu Rahaman and Jeffery Everett

Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook pp. 54-76

Chaoyuan She and Giovanna Michelon

2019, volume 60, articles C

Few are called, fewer are chosen: Elite reproduction in U.S. academic accounting pp. 1-17

Timothy J. Fogarty and Aleksandra Zimmerman

Accounting signifiers, political discourse, popular resistance and legal identity during Pakistan Steel Mills attempted privatization pp. 18-43

Muhammad Junaid Ashraf, Faiza Muhammad and Trevor Hopper

Justifying the logic of regulatory post-crisis decision-making – The case of the French structural banking reform pp. 44-64

Margit Munzer

Money laundering through the strategic management of accounting transactions pp. 65-85

Diego Ravenda, Maika M. Valencia-Silva, Josep M. Argiles-Bosch and Josep García-Blandón

2019, volume 59, articles C

Identity constructions in the annual reports of international development NGOs: Preserving institutional interests? pp. 1-31

Alpa Dhanani

Rich man, poor man, beggar man, thief: Accounting and the stigma of poverty pp. 32-51

Cameron Graham and Claudine Grisard

Religion-based resistance strategies, politics of authenticity and professional women accountants pp. 52-69

Rania Kamla

Ideological hegemony and consent to IFRS: Insights from practitioners in Greece pp. 70-93

Elisavet Mantzari and Omiros Georgiou