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CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2022

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

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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2015, volume 27, articles C

The International Integrated Reporting Council: A story of failure pp. 1-17 Downloads
John Flower
‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J pp. 18-22 Downloads
Ian Thomson
The International Integrated Reporting Council: A call to action pp. 23-28 Downloads
Carol Adams
The discourse of Michel Foucault: A sociological encounter pp. 29-42 Downloads
Peter Armstrong
Damned if you do, damned if you don’t: Conflicting perspectives on the virtues of accounting for people pp. 43-55 Downloads
Robin Roslender, Abigail Marks and Joanna Stevenson
Artificial corporatism: A portal to power for accountants in Brazil pp. 56-72 Downloads
D. Agrizzi and S. Sian
Let's talk about sex(ism): Cross-national perspectives on women partners’ narratives on equality and sexism at work in Germany and the UK pp. 73-85 Downloads
Patrizia Kokot
From four to zero? The social mechanisms of symbolic domination in the UK accounting field pp. 86-100 Downloads
Lindsay Stringfellow, Kevin McMeeking and Mairi Maclean
Public sector reforms and sovereign debt management: Capital market development as strategy? pp. 101-117 Downloads
Susan Newberry
Silencing the noise: Asbestos liabilities, accounting and strategic bankruptcy pp. 118-128 Downloads
Lee C. Moerman and Sandra L. van der Laan
Annual reporting by an Australian government department: A critical longitudinal study of accounting and organisational change pp. 129-143 Downloads
Nicholas Davis and Jayne E. Bisman
Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark pp. 144-159 Downloads
Margit Malmmose
Ancestors of governmentality: Accounting and pastoral power in the 15th century pp. 160-176 Downloads
Michele Bigoni and Warwick Funnell
Honesty in managerial reporting: How competition affects the benefits and costs of lying pp. 177-188 Downloads
Philipp Schreck
Changing perceptions on PPP games: Demand risk in Irish roads pp. 189-208 Downloads
Richard Burke and Istemi Demirag
American ideology, socialism and financial accounting theory: A counter view pp. 209-218 Downloads
David Oldroyd, Thomas N. Tyson and Richard K. Fleischman

2015, volume 26, articles C

Accounting for research quality: Research audits and the journal rankings debate pp. 2-22 Downloads
Michael Rowlinson, Charles Harvey, Aidan Kelly, Huw Morris and Emanuela Todeva
Inducing structural change in academic accounting research pp. 23-36 Downloads
Brett R. Wilkinson and Chris H. Durden
In Defiance of Folly: Journal rankings, mindless measures and the ABS Guide pp. 37-46 Downloads
Dennis Tourish and Hugh Willmott
What is going on? The sustainability of accounting academia pp. 47-66 Downloads
Christopher Humphrey and Yves Gendron
(En)gendering sustainability pp. 67-75 Downloads
Joni J. Young
Research orientation without regrets pp. 76-83 Downloads
Martin Messner
Journal ranking effects on junior academics: Identity fragmentation and politicization pp. 84-98 Downloads
Bertrand Malsch and Sophie Tessier
Business doctoral education as a liminal period of transition: Comparing theory and practice pp. 99-107 Downloads
Nicolas Raineri
Liminal transgressions, or where should the critical academy go from here? Reimagining the future of doctoral education to engender research sustainability pp. 108-116 Downloads
Ajnesh Prasad
What about the future of the academy? – Some remarks on the looming colonisation of doctoral education pp. 117-129 Downloads
Christoph Pelger and Markus Grottke
“Model 2”—A personal journey in pursuit of creativity and impact pp. 130-140 Downloads
Dana R. Hermanson
Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research pp. 141-156 Downloads
Naoko Komori
A selective critical review of financial accounting research pp. 157-167 Downloads
Jeffrey L. Callen
Accounting academia and the threat of the paying-off mentality pp. 168-176 Downloads
Yves Gendron

2014, volume 25, articles 8

The effect of a custodial sentence and professional disqualification on reintegration pp. 671-682 Downloads
Steven Dellaportas
Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera pp. 683-708 Downloads
Keith Dixon and Michael Gaffikin
Lobbying on accounting standard setting in the parliamentary environment of Germany pp. 709-723 Downloads
Sebastian Hoffmann and Henning Zülch
Adapting financial rationality: Is a new paradigm emerging? pp. 724-742 Downloads
Mona Soufian, William Forbes and Robert Hudson
Framing shared services pp. 743-756 Downloads
Gustaf Kastberg
Douglasian cultural dialogues and the Financial Reporting Council complexity project pp. 757-770 Downloads
Philip M. Linsley and Philip J. Shrives
How can we explain internal auditing? The inadequacy of agency theory and a labor process alternative pp. 771-782 Downloads
Dessalegn Getie Mihret
‘Above the fray’: Interests, discourse and legitimacy in the audit field pp. 783-802 Downloads
Andrea Whittle, Chris Carter and Frank Mueller
In whose interest? An examination of public sector governance in Brunei Darussalam pp. 803-818 Downloads
P.W. Senarath Yapa
Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization pp. 819-843 Downloads
Guohua Zhang, Gordon Boyce and Kamran Ahmed
Paradigm art pp. 844-845 Downloads
Alan J. Richardson
Lines from my cabin pp. 846-847 Downloads
Lee D. Parker
Structured Summary: How It's Done pp. 848-848 Downloads
Matthew Haigh
As a researcher pp. 849-849 Downloads
Marko Järvenpää
Due diligence pp. 850-850 Downloads
Meriana Gyory and Nigel Finch
Transparency redux pp. 851-851 Downloads
Mikael Holmgren Caicedo

2014, volume 25, articles 7

An accounting revolution? The financialisation of standard setting pp. 539-557 Downloads
Julian Müller
Imperialism and the integration of accountancy in the Commonwealth Caribbean pp. 558-575 Downloads
Owolabi M. Bakre
The socializing effects of accounting in flood recovery pp. 579-603 Downloads
Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini
Drought, resettlement and accounting pp. 604-619 Downloads
Stephen P. Walker
Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina pp. 620-632 Downloads
C. Richard Baker
Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday pp. 633-651 Downloads
Dennis Taylor, Meredith Tharapos and Shannon Sidaway
Accounting for suffering: Calculative practices in the field of disaster relief pp. 652-669 Downloads
Massimo Sargiacomo, Luca Ianni and Jeff Everett

2014, volume 25, articles 6

State privatization and the unrelenting expansion of neoliberalism: The case of the Greek financial crisis pp. 423-445 Downloads
Jérémy Morales, Yves Gendron and Henri Guénin-Paracini
A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s pp. 446-468 Downloads
Garry D. Carnegie and O’Connell, Brendan T.
Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates? pp. 469-488 Downloads
François-Régis Puyou
When global accounting standards meet the local context—Insights from an emerging economy pp. 489-510 Downloads
Cătălin Nicolae Albu, Nadia Albu and David Alexander
Relationships between national economic culture, institutions, and accounting: Implications for IFRS pp. 511-528 Downloads
Joshua K. Cieslewicz
A ‘panoptical’ or ‘synoptical’ approach to monitoring performance? Local public services in England and the widening accountability gap pp. 529-538 Downloads
Peter Eckersley, Laurence Ferry and Zamzulaila Zakaria

2014, volume 25, articles 4

On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014) pp. 287-292 Downloads
David J. Cooper
Mapping tax compliance pp. 293-303 Downloads
Karen Boll
Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8 pp. 304-318 Downloads
L. Crawford, J. Ferguson, C.V. Helliar and D.M. Power
The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities pp. 324-338 Downloads
Sebastian D. Becker, Tobias Jagalla and Peter Skærbæk
Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance? pp. 339-367 Downloads
Hans-Jürgen Bruns
Ten years after: The rise and fall of managerial autonomy in Pompeii pp. 368-387 Downloads
Paolo Ferri and Luca Zan
The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences pp. 388-408 Downloads
Noel Hyndman, Mariannunziata Liguori, Renate E. Meyer, Tobias Polzer, Silvia Rota and Johann Seiwald
Reforming central government: An evaluation of an accounting innovation pp. 409-422 Downloads
M. Ezzamel, N. Hyndman, A. Johnsen and I. Lapsley

2014, volume 25, articles 3

Ethics and internal audit: Moral will and moral skill in a heteronomous field pp. 181-196 Downloads
Jeff Everett and Marie-Soleil Tremblay
Accounting, ethics and human existence: Lightly unbearable, heavily kitsch pp. 197-209 Downloads
Gordon Boyce
Moral will, accounting and the phronemos pp. 210-216 Downloads
Glen Lehman
Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing pp. 217-221 Downloads
Erin Burrell Nickell and Robin W. Roberts
On hypocrisy, the phronemos, and kitsch: A reply to our commentators pp. 222-225 Downloads
Jeff Everett and Marie-Soleil Tremblay
Why finance theory fails to survive contact with the real world: A fund manager perspective pp. 226-236 Downloads
Les Coleman
Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case pp. 237-254 Downloads
Christine Cooper and Andrea B. Coulson
A genealogy of accounting materiality pp. 255-271 Downloads
Carla Edgley
The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study pp. 272-285 Downloads
Lasse Oulasvirta

2014, volume 25, articles 2

Conscious practices and purposive action: A qualitative study of accounting and social change pp. 93-103 Downloads
Alice Rose Bryer
Bringing back Thrift Week: Neo-liberalism and the rediscovery of thrift pp. 115-127 Downloads
Josephine Anne Maltby
Reflections on the application of and potential for structuration theory in accounting research pp. 128-134 Downloads
Lynne Conrad
Testing the limits of structuration theory in accounting research pp. 135-141 Downloads
John Roberts
Structuration: A position–practice perspective and an illustrative study pp. 142-161 Downloads
Alan F. Coad and Loukas G. Glyptis
Structuration theory in accounting research: Applications and applicability pp. 162-180 Downloads
Hans Englund and Jonas Gerdin

2014, volume 25, articles 1

Financialization and company law: A study of the UK Company Law Review pp. 5-16 Downloads
David Collison, Stuart Cross, John Ferguson, David Power and Lorna Stevenson
Financialisation and the Conceptual Framework pp. 17-26 Downloads
Ying Zhang and Jane Andrew
Anglo-Saxon governance: Similarities, difference and outcomes in a financialised world pp. 27-35 Downloads
Josh Siepel and Paul Nightingale
Situating financial literacy pp. 36-45 Downloads
Charlotta Bay, Bino Catasús and Gustav Johed
Financialization across the Pacific: Manufacturing cost ratios, supply chains and power pp. 46-57 Downloads
Julie Froud, Sukhdev Johal, Adam Leaver and Karel Williams
Charity and finance in the university pp. 58-66 Downloads
Armin Beverungen, Casper Hoedemaekers and Jeroen Veldman
Restructuring and innovation in pharmaceuticals and biotechs: The impact of financialisation pp. 67-77 Downloads
Pauline Gleadle, Stuart Parris, Alan Shipman and Roberto Simonetti
Accounting for the financialized UK and US national business model pp. 78-91 Downloads
Tord Andersson, Edward Lee, Grigorios Theodosopoulos, Ya Ping Yin and Colin Haslam
Page updated 2023-01-31