CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2025

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

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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

2019, volume 58, articles C

‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania pp. 1-23

Oana Apostol and Alina Pop

Why does research in finance have so little impact? pp. 24-52

Chris Brooks, Evelyn Fenton, Lisa Schopohl and James Walker

Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector pp. 53-76

Mark Christensen, Susan Newberry and Bradley N. Potter

The perceived efficacy of public-private partnerships: A study from Canada pp. 77-99

Michael Opara and Paul Rouse

2018, volume 57, articles C

The manufacture of the academic accountant pp. 1-20

Kenneth A. Fox

The role of government accounting and taxation in the institutionalization of slavery in Brazil pp. 21-38

Lúcia Lima Rodrigues and Russell Craig

After Habermas: Applying Axel Honneth’s critical theory in accounting research pp. 39-55

Dale Tweedie

Don’t worry, we are not after you! Anancy culture and tax enforcement in Jamaica pp. 56-69

Carlene Beth Wynter and Lynne Oats

2018, volume 56, articles C

Accounting and raison d’État in the Grand Duchy of Tuscany: Reopening the University of Pisa (1543–1609) pp. 1-19

Michele Bigoni, Warwick Funnell, Roberto Verona and Enrico Deidda Gagliardo

The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field pp. 20-45

Ken H. Guo

Enabling accountability: An analysis of personal budgets for disabled people pp. 46-62

Jaromir Junne

Accounting for crime in the US: Race, class and the spectacle of fear pp. 63-75

Cheryl R. Lehman, Theresa Hammond and Gloria Agyemang

2018, volume 55, articles C

Beyond conventional boundaries: Corporate governance as inspiration for critical accounting research pp. 1-11

Yves Gendron

Budget making: The theatrical presentation of accounting discourse pp. 12-32

Lawrence T. Corrigan

Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia pp. 33-52

Nor Zalina Mohamad-Yusof, Danture Wickramasinghe and Mahbub Zaman

Managing only with transparency: The strategic functions of ignorance pp. 53-60

John Roberts