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CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2022

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

From Elsevier
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2016, volume 36, articles C

Rethinking China: Discourse, convergence and fair value accounting pp. 1-21 Downloads
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 Downloads
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 Downloads
Philippe Jacques Codjo Lassou and Trevor Hopper
Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity pp. 58-70 Downloads
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 Downloads
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 Downloads
Orthodoxia Kyriacou
Colonials in Camouflage: Metonymy, mimicry and the reproduction of the colonial order in the age of diversity pp. 58-75 Downloads
Kelly Thomson and Joanne Jones
Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms pp. 76-87 Downloads
Louise Ashley and Laura Empson
Four approaches to accounting for diversity in global organisations pp. 88-99 Downloads
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 Downloads
Sujana Adapa, Jennifer Rindfleish and Alison Sheridan
Sexualities and accounting: A queer theory perspective pp. 111-120 Downloads
Nick Rumens

2016, volume 34, articles C

Socialism, accounting, and the creation of ‘consensus capitalism’ in America, circa.1935–1955 pp. 1-35 Downloads
Rob Bryer
Why grids in accounting? pp. 36-59 Downloads
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 Downloads
Laura Maran, Enrico Bracci and Warwick Funnell
The marketization of accountancy pp. 79-97 Downloads
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 Downloads
Matti Ylönen and Matias Laine
Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’ pp. 24-43 Downloads
Lies Bouten and Patricia Everaert
Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? pp. 44-58 Downloads
Ataur Rahman Belal, Stuart M. Cooper and Niaz Ahmed Khan
CSR reporting practices and the quality of disclosure: An empirical analysis pp. 59-78 Downloads
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 Downloads
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 Downloads
Alexandre Rambaud and Jacques Richard
Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation pp. 117-136 Downloads
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 Downloads
Kala Saravanamuthu
An insider's reflection on quantitative research in the social and environmental disclosure domain pp. 45-50 Downloads
Dennis M. Patten
It's not what you do, it's the way that you do it? Of method and madness pp. 51-66 Downloads
Rob Gray and Markus J. Milne
Quantitative research and the critical accounting project pp. 67-77 Downloads
Alan J. Richardson
Sustaining diversity in social and environmental accounting research pp. 78-87 Downloads
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 Downloads
Shraddha Verma
Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence pp. 23-43 Downloads
Marion Brivot, Charles H. Cho and John R. Kuhn
Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax pp. 44-63 Downloads
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 Downloads
Rania Kamla
Common sense at the Swedish Tax Agency: Transactional boundaries that separate taxable and tax-free income pp. 75-89 Downloads
Lotta Björklund Larsen
By whose authority? A villanelle pp. 90-90 Downloads
Jeremy T. Schwartz
Transparency III pp. 91-91 Downloads
Mikael Holmgren Caicedo

2015, volume 30, articles C

The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting) pp. 9-34 Downloads
Jacques Richard
The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence pp. 46-62 Downloads
Prem Sikka
Accounting for the fictitious: A Marxist contribution to understanding accounting's roles in the financial crisis pp. 63-82 Downloads
Christine Cooper
The global financial crisis: Essay on the possibility of substantive change in the discipline of finance pp. 83-101 Downloads
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 Downloads
Vera Palea
Accounting and happiness pp. 16-30 Downloads
Geoffrey Lamberton
Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power pp. 31-53 Downloads
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 Downloads
Christopher Michaelson
Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry pp. 65-85 Downloads
Robert Jupe and Warwick Funnell
The changing role of accounting: From consumers to shareholders pp. 86-101 Downloads
Jill Hooks and Ross Stewart

2015, volume 28, articles C

Commodifying state crime: Accounting and “extraordinary rendition” pp. 1-12 Downloads
Michele Chwastiak
Power, politics and privatization: A tale of a telecommunications company pp. 13-29 Downloads
Umesh Sharma and Stewart Lawrence
A review of Chinese and English language studies on corporate environmental reporting in China pp. 30-48 Downloads
Helen Hong Yang, Russell Craig and Alan Farley
Preventing corruption within government procurement: Constructing the disciplined and ethical subject pp. 49-61 Downloads
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 Downloads
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 Downloads
Keith Hoskin
The ‘subject’ of corruption pp. 82-88 Downloads
John Roberts
Accounting and the fight against corruption in Italian government procurement: A longitudinal critical analysis (1992–2014) pp. 89-96 Downloads
Massimo Sargiacomo, Luca Ianni, D’Andreamatteo, Antonio and Stefania Servalli
Making transparency real? Accounting and popular participation in corruption control pp. 97-101 Downloads
Michael Johnston
Page updated 2023-02-02