CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2025

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

From Elsevier
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2022, volume 87, articles C

Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports

Sean Bradley Power and Niamh M. Brennan

Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria

Owolabi M. Bakre, Sean McCartney and Simeon Olufemi Fayemi

A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia

Florian Gebreiter

The perils of artificial intelligence in academic publishing

Yves Gendron, Jane Andrew and Christine Cooper

Surveillance capitalism in the middle east retail sector

Amal Alharthi, Corinne Cortese, Lee Moerman and Farzana Tanima

“Free”-to-play game: Governing the everyday life of digital popular culture

Erkki M. Lassila

2022, volume 86, articles C

Critical accounting scholarship and social movements: The case of rail privatisation in Britain

Tom Haines-Doran

Accounting for ignorance: An investigation into corruption, immigration and the state

Daniela Pianezzi and Muhammad Junaid Ashraf

Female leaders as ‘Superwomen’: Post-global financial crisis media framing of women and leadership in investment banking in UK print media 2014–2016

Corina Sheerin and Thomas Garavan

Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting

Matthew Sorola

Intellectual engagements of accounting academics: The ‘forecasted losses' intervention

Pablo Archel, Francisco Carrasco, María Antonia García-Benau and Carlos Larrinaga

2022, volume 85, articles C

Public value and pricing in English hospitals: Value creation or value extraction?

Sue Llewellyn, Christos Begkos, Sheila Ellwood and Chris Mellingwood

The audit of public debt: Auditing as a device for political resistance in a neoliberal era

Christine Gilbert

Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta

Sanja Pupovac and Lee Moerman

Not at our table: Stakeholder exclusion and ant/agonistic engagements

Helen Tregidga and Markus J. Milne

The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement

Steven Dellaportas, Lina Xu and Zhiqiang Yang

Obtaining entity-specific information and dealing with uncertainty: Financial accountants' response to their changing work of financial reporting and the role of boundary objects

Anna-Maija Lantto

2022, volume 84, articles C

Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare

Josie McLaren and Tony Appleyard

Speculative accountability for animal kinship

Alvise Favotto, John Francis McKernan and Yanru Zou

Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency

Thomas Cuckston

Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring

Uliana Gottlieb, Gustav Johed and Helena Hansson

2022, volume 83, articles C

Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms

Herman van Brenk, Remko Renes and Gregory M. Trompeter

How auditors legitimize commercialism: A micro-discursive analysis

Simon Dermarkar and Mouna Hazgui

Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation

Marlies de Vries, Rob Blomme and Ivo De Loo

Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors

Pauline Beau and Lambert Jerman

Fighting or supporting corruption? The role of public sector audit organizations in Brazil

André Feliciano Lino, Ricardo Rocha de Azevedo, André Carlos Busanelli de Aquino and Ileana Steccolini

2022, volume 82, articles C

Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting

Carol Adams and Subhash Abhayawansa

On crisis and emergency: Is it time to rethink long-term environmental accounting?

Helen Tregidga and Matias Laine

An ecological critique of accounting: The circular economy and COVID-19

Carlos Larrinaga and Nicolas Garcia-Torea

Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia

Michelle Rodrigue and Andrea M. Romi

Making the invisibles visible: Including animals in sustainability (and) accounting

Eija Vinnari and Markus Vinnari

Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises

Charles H. Cho, Juliette Senn and Madlen Sobkowiak

2021, volume 81, articles C

“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures

Carla Edgley and Kevin Holland

E-commerce and labour tax avoidance

Josep Mª Argilés-Bosch, Diego Ravenda and Josep Garcia-Blandón

A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image

Stephanie Perkiss, Cristiana Bernardi, John Dumay and Jim Haslam

Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative

Robin Roslender and Christian Nielsen

2021, volume 80, articles C

A stakeholder salience perspective on performance and management control systems in non-profit organisations

Frank Conaty and Geraldine Robbins

Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective

Amanze Ejiogu, Ambisisi Ambituuni and Chibuzo Ejiogu

Accounting and pastoral power in Australian disability welfare reform

Mona Nikidehaghani, Corinne Cortese and Freda Hui-Truscott

Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study

Miranti Kartika Dewi, Melina Manochin and Ataur Belal

Yield and the city: Swedish public housing and the political significance of changed accounting practices

Stig Westerdahl

Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State

Frances Miley and Andrew Read

Putting the patient first? The story of a decoupled hospital management quality initiative

Margit Malmmose and Nikolaj Kure

Institutional agents missing in action?: Management accounting at non-governmental organisations

Brendan Clerkin and Martin Quinn

2021, volume 79, articles C

Hillsborough: The fight for accountability

Christine Cooper and Irvine Lapsley

Sustainability reporting practices and their social impact to NGO funding in Italy

Patrizia Gazzola, Stefano Amelio, Fragkoulis Papagiannis and Zenon Michaelides

The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village

Ahmed A. Diab

ESG practices and the cost of debt: Evidence from EU countries

Yasser Eliwa, Ahmed Aboud and Ahmed Saleh

Social impact disclosure and symbolic power: Evidence from UK fair trade organizations

Homaira Semeen and Muhammad Azizul Islam

Gender Responsive Budgeting: A tool for gender equality

Rihab Khalifa and Simona Scarparo

Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria

Bridget Efeoghene Ogharanduku, William J. Jackson and Audrey S. Paterson

Social investment innovation and the ‘social turn’ of neoliberal finance

David Harvie, Geoff Lightfoot, Simon Lilley and Kenneth Weir

Special issue on Digitalization, work, and professions

Fabio James Petani, Carlos Ramirez and Yves Gendron