CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

From Elsevier
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2021, volume 78, articles C

How the colonial legacy frames state audit institutions in Benin that fail to curb corruption

Philippe J.C. Lassou, Trevor Hopper and Collins Ntim

Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform

Chandana Alawattage and John De-Clerk Azure

The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria

Zayyad Abdul-Baki, Ahmad B. Uthman and Abubakar S. Kasum

Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics

Peter Ghattas, Teerooven Soobaroyen and Oliver Marnet

Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis

Andrew Goddard

Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency

Gabriela Cecylia Rozenfeld and Robert William Scapens

Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda

Konan A. Seny Kan, Serge Agbodjo and Serge V. Gandja

Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective

Kelum Jayasinghe, Pawan Adhikari, Teerooven Soobaroyen, Andy Wynne, John Malagila and Noah Abdurafiu

Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya

Danson Kimani, Subhan Ullah, Devendra Kodwani and Pervaiz Akhtar

2021, volume 77, articles C

Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century

Mads Langballe Jensen, Gloria Agyemang and Cheryl R. Lehman

Competing for the leading role: Trials in categorizing greenhouse and energy auditors

Shirley Geyi Xu and Brian Andrew

Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects

Christine Gilbert

Accounting colonization, emancipation and instrumental compliance in Nigeria

Laurence Ferry, Jim Haslam, Stuart Green, Emmanuel Adegbite and Florian Gebreiter

2021, volume 76, articles C

On the centrality of peripheral research and the dangers of tight boundary gatekeeping

Yves Gendron and Michelle Rodrigue

Periphery and centre in comparative perspective: Opportunities for accounting praxis

Stefano Harney, Gerard Hanlon and Matteo Mandarini

The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience

John Roberts

Accounting research boundaries, multiple centers and academic empathy

Giovanna Michelon

2021, volume 75, articles C

Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective

Sofia Yasmin, Chaudhry Ghafran and Jim Haslam

The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks

Gabriel B. Kaifala, Catriona Paisey and Nicholas J. Paisey

From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?

Mike Danson, Laura Galloway and Mohamed Sherif

Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards

Walid Ben-Amar, Merridee Bujaki, Bruce McConomy and Philip McIlkenny

2021, volume 74, articles C

Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt

Mohamed Osman, Sonja Gallhofer and Jim Haslam

Sustainability performance reporting: A technocratic shadowing and silencing

Marc Journeault, Yves Levant and Claire-France Picard

Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective

Xinxiang Li and Teerooven Soobaroyen

Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh

Muhammad Azizul Islam, Craig Deegan and Shamima Haque

2020, volume 73, articles C

A Luhmannian perspective on strategy: Strategy as paradox and meta-communication

Andreas Rasche and David Seidl

Margaret Archer and a morphogenetic take on strategy

Alistair Mutch

A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation

Hans Englund, Jonas Gerdin and John Burns

Karl Polanyi on strategy: The effects of culture, morality and double-movements on embedded strategy

James R. Faulconbridge and Daniel Muzio

Bourdieu, strategy and the field of power

Charles Harvey, Ruomei Yang, Frank Mueller and Mairi Maclean

2020, volume 72, articles C

The counter-performativity of calculative practices: Mobilising rankings of intellectual capital

Christina Boedker, Kar-Ming Chong and Jan Mouritsen

From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting

Philip Constable and Nooch Kuasirikun

Accounting in Bhopal: Making catastrophe

Sumohon Matilal and Pawan Adhikari

Disciplining human rights organisations through an accounting regulation: A case of the ‘foreign agents’ law in Russia

Galina Goncharenko and Iqbal Khadaroo

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

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

Catriona Paisey and Nicholas J. Paisey

Using accountability to shape the common good

Caterina Pesci, Ericka Costa and Michele Andreaus

Beyond accountants as technocrats: A common good perspective

Sandrine Frémeaux, François-Régis Puyou and Grant Michelson

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

Stephanie Perkiss and Lee Moerman

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

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

The emergence of benefit corporations: A cautionary tale

Lisa Baudot, Jesse Dillard and Nadra Pencle