CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2022

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

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2016, volume 36, articles C

Rethinking China: Discourse, convergence and fair value accounting pp. 1-21

Eagle Zhang and Jane Andrew

An ethical perspective on accounting standard setting: Professional and lay-experts’ contribution to GASB’s Pension Project pp. 22-38

Darlene Himick, Marion Brivot and Jean-François Henri

Government accounting reform in an ex-French African colony: The political economy of neocolonialism pp. 39-57

Philippe Jacques Codjo Lassou and Trevor Hopper

Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity pp. 58-70

Tharusha N. Gooneratne and Zahirul Hoque

2016, volume 35, articles C

Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent pp. 13-34

Carla Edgley, Nina Sharma and Fiona Anderson-Gough

Accounting for images of ‘equality’ in digital space: Towards an exploration of the Greek Accounting Professional Institute pp. 35-57

Orthodoxia Kyriacou

Colonials in Camouflage: Metonymy, mimicry and the reproduction of the colonial order in the age of diversity pp. 58-75

Kelly Thomson and Joanne Jones

Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms pp. 76-87

Louise Ashley and Laura Empson

Four approaches to accounting for diversity in global organisations pp. 88-99

Mustafa Özbilgin, Ahu Tatli, Gulce Ipek and Mohammad Sameer

‘Doing gender’ in a regional context: Explaining women's absence from senior roles in regional accounting firms in Australia pp. 100-110

Sujana Adapa, Jennifer Rindfleish and Alison Sheridan

Sexualities and accounting: A queer theory perspective pp. 111-120

Nick Rumens

2016, volume 34, articles C

Socialism, accounting, and the creation of ‘consensus capitalism’ in America, circa.1935–1955 pp. 1-35

Rob Bryer

Why grids in accounting? pp. 36-59

Terhi Chakhovich and Elton G. McGoun

Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799) pp. 60-78

Laura Maran, Enrico Bracci and Warwick Funnell

The marketization of accountancy pp. 79-97

Claire-France Picard

2015, volume 33, articles C

For logistical reasons only? A case study of tax planning and corporate social responsibility reporting pp. 5-23

Matti Ylönen and Matias Laine

Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’ pp. 24-43

Lies Bouten and Patricia Everaert

Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? pp. 44-58

Ataur Rahman Belal, Stuart M. Cooper and Niaz Ahmed Khan

CSR reporting practices and the quality of disclosure: An empirical analysis pp. 59-78

Giovanna Michelon, Silvia Pilonato and Federica Ricceri

Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative pp. 79-91

Jean-Noël Chauvey, Gérald Naro and Amélie Seignour

The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting pp. 92-116

Alexandre Rambaud and Jacques Richard

Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation pp. 117-136

M. Contrafatto, I. Thomson and E.A. Monk

2015, volume 32, articles C

Instilling a sustainability ethos in accounting education through the Transformative Learning pedagogy: A case-study pp. 1-36

Kala Saravanamuthu

An insider's reflection on quantitative research in the social and environmental disclosure domain pp. 45-50

Dennis M. Patten

It's not what you do, it's the way that you do it? Of method and madness pp. 51-66

Rob Gray and Markus J. Milne

Quantitative research and the critical accounting project pp. 67-77

Alan J. Richardson

Sustaining diversity in social and environmental accounting research pp. 78-87

Robin W. Roberts and Dana M. Wallace

2015, volume 31, articles C

Political, economic, social and imperial influences on the establishment of the Institute of Cost and Works Accountants in India post independence pp. 5-22

Shraddha Verma

Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence pp. 23-43

Marion Brivot, Charles H. Cho and John R. Kuhn

Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax pp. 44-63

Yulian Wihantoro, Alan Lowe, Stuart Cooper and Melina Manochin

Critical Muslim intellectuals’ thought: Possible contributions to the development of emancipatory accounting thought pp. 64-74

Rania Kamla

Common sense at the Swedish Tax Agency: Transactional boundaries that separate taxable and tax-free income pp. 75-89

Lotta Björklund Larsen

By whose authority? A villanelle pp. 90-90

Jeremy T. Schwartz

Transparency III pp. 91-91

Mikael Holmgren Caicedo

2015, volume 30, articles C

The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting) pp. 9-34

Jacques Richard

The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence pp. 46-62

Prem Sikka

Accounting for the fictitious: A Marxist contribution to understanding accounting's roles in the financial crisis pp. 63-82

Christine Cooper

The global financial crisis: Essay on the possibility of substantive change in the discipline of finance pp. 83-101

Yves Gendron and Jean-Hubert Smith-Lacroix

2015, volume 29, articles C

The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective pp. 1-15

Vera Palea

Accounting and happiness pp. 16-30

Geoffrey Lamberton

Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power pp. 31-53

Anne-Marie Duval, Yves Gendron and Christophe Roux-Dufort

Accounting for meaning: On §22 of David Foster Wallace's The Pale King pp. 54-64

Christopher Michaelson

Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry pp. 65-85

Robert Jupe and Warwick Funnell

The changing role of accounting: From consumers to shareholders pp. 86-101

Jill Hooks and Ross Stewart

2015, volume 28, articles C

Commodifying state crime: Accounting and “extraordinary rendition” pp. 1-12

Michele Chwastiak

Power, politics and privatization: A tale of a telecommunications company pp. 13-29

Umesh Sharma and Stewart Lawrence

A review of Chinese and English language studies on corporate environmental reporting in China pp. 30-48

Helen Hong Yang, Russell Craig and Alan Farley

Preventing corruption within government procurement: Constructing the disciplined and ethical subject pp. 49-61

Dean Neu, Jeff Everett and Abu Shiraz Rahaman

The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects pp. 62-70

Prem Sikka and Glen Lehman

What about the box?” Some thoughts on the possibility of ‘corruption prevention’, and of ‘the disciplined and ethical subject pp. 71-81

Keith Hoskin

The ‘subject’ of corruption pp. 82-88

John Roberts

Accounting and the fight against corruption in Italian government procurement: A longitudinal critical analysis (1992–2014) pp. 89-96

Massimo Sargiacomo, Luca Ianni, D’Andreamatteo, Antonio and Stefania Servalli

Making transparency real? Accounting and popular participation in corruption control pp. 97-101

Michael Johnston