CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

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Gifting, exchange and reciprocity in Thai annual reports: Towards a Buddhist relational theory of Thai accounting practice pp. 1-26: Philip Constable and Nooch Kuasirikun
Accounting for voluntary hospices in England: A business model perspective pp. 27-40: Colin Haslam, Nick Tsitsianis, Grigorios Theodosopoulos and Edward Lee
Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises pp. 41-59: Sven Modell and ChunLei Yang
The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research pp. 60-75: Keith Robson and Chiara Bottausci

Taking Goffman seriously: Developing Strategy-as-Practice pp. 16-30: Frank Mueller
Garfinkel on strategy: Using ethnomethodology to make sense of “rubbish strategy” pp. 31-42: Daniel Neyland and Andrea Whittle
Making sense of the war in Afghanistan pp. 43-56: Andrew D. Brown
Foucault, governmentality, strategy: From the ear of the sovereign to the multitude pp. 57-68: Alan McKinlay and Eric Pezet
Deleuze and the deterritorialization of strategy pp. 69-78: Iain Munro and Torkild Thanem
Fantasies of strategy: Žižek, discourse and enjoyment pp. 79-88: Nick Butler

Resisting financialisation with Deleuze and Guattari: The case of Occupy Wall Street pp. 4-16: Charles Barthold, Stephen Dunne and David Harvie
Heidegger and modern finance pp. 17-34: Charalampos Fytros
Gekko and black swans: Finance theory in UK undergraduate curricula pp. 35-47: Geeta Lakshmi
Risk bearing capacity and the bearers of responsibility pp. 48-56: Peter Pelzer
Pataphysics of finance: An essay of visual epistemology pp. 57-68: Christophe Schinckus
Value without valuation? An example of the cocos market pp. 69-78: Ekaterina Svetlova

Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals pp. 4-23: Christoph Endenich and Rouven Trapp
Drivers of citations: An analysis of publications in “top” accounting journals pp. 24-46: Matthias Meyer, Rüdiger W. Waldkirch, Irina Duscher and Alexander Just
Interpretive methodological expertise and editorial board composition pp. 47-51: Christopher S. Chapman
Avoiding self-deception in the study of academic accounting: A commentary about and beyond Endenich and Trapp’s article pp. 52-55: Timothy J. Fogarty
Commentary on Endenich and Trapp’s article: Openness and signaling in accounting research pp. 56-61: Dana R. Hermanson
Do journals signal or reflect? An alternative perspective on editorial board composition pp. 62-69: Steven J. Kachelmeier
We can do so much better: Reflections on reading “Signaling Effects of Scholarly Profiles—The Editorial Teams of North American Accounting Association Journals” pp. 70-77: Robin W. Roberts
Signaling effects of scholarly profiles–the editorial teams of North American accounting association journals: A personal perspective pp. 78-83: Steven E. Salterio
Rejoinder: Toward an overarching signaling framework – The editorial teams of North American accounting association journals pp. 84-86: Christoph Endenich and Rouven Trapp

On the elusive nature of critical (accounting) research pp. 1-12: Yves Gendron
Accounting and structural reforms: A case study of Egyptian electricity pp. 15-35: Chandana Alawattage and Loai Ali Alsaid
Towards constructing the governable worker in nineteenth-century Britain pp. 36-55: John Richard Edwards
Suspicion of money laundering reporting obligations: Auditor compliance, or sceptical failure to engage? pp. 56-66: Simon D. Norton

‘A Very Costly Industry’: The cost of Britain’s privatised railway pp. 1-17: S. McCartney and J. Stittle
Internal control and accommodation in Chinese organisations pp. 18-30: Wang, Jenny (Jing) and Keith Hooper
Explanations for corporate governance non-compliance: A rhetorical analysis pp. 31-56: Philip J. Shrives and Niamh Brennan
Accounting and social conflict: Profit and regulated working time in the British Industrial Revolution pp. 57-75: Steven Toms and Alice Shepherd
Jumping on the wrong bus: Reflections on a long, strange journey pp. 76-85: Paul F. Williams

It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers pp. 1-20: Chaidali, Panagioula (Penny) and Michael John Jones
Accounting and sustainable development: Reflections and propositions pp. 21-34: Jan Bebbington, Shona Russell and Ian Thomson
Gambling with the public sphere: Accounting’s contribution to debate on social issues pp. 35-52: Helen Irvine and Lee Moerman
Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector pp. 53-81: Lauri Finér and Matti Ylönen

Reflections on “Outlining Regulatory Space” pp. 1-7: Joni J. Young
Accountants and the pursuit of the national interest: A study of role conflict during the First World War pp. 8-25: Stephen P. Walker
Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat? pp. 26-38: Michael Cipriano, Erin L. Hamilton and Scott D. Vandervelde
Perceptions on Islamic banking in the UK—Potentialities for empowerment, challenges and the role of scholars pp. 39-60: Umair Riaz, Bruce Burton and Lissa Monk
CEO speeches and safety culture: British Petroleum before the Deepwater Horizon disaster pp. 61-80: Joel Amernic and Russell Craig

Vale: Emeritus Professor Michael J. R. Gaffikin (1944–2017) pp. 1-2: Mary A. Kaidonis
Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords pp. 3-23: Céline Baud and Eve Chiapello
Facilitative reforms, democratic accountability, social accounting and learning representative initiatives pp. 24-37: Bill Lee and Catherine Cassell
‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil pp. 38-53: Wilde Gomes Araújo, Lúcia Lima Rodrigues and Russell Craig
Governmentality and identity construction through 50 years of personal income tax returns: The case of an immigrant couple in Canada pp. 54-74: Merridee L. Bujaki, Stéphanie Gaudet and Rosa M. Iuliano

Peter Armstrong owns up pp. 1-11: Peter Armstrong
Rationalising and resisting neoliberalism: The uneven geography of costs pp. 12-28: Jane Andrew and Damien Cahill
Accounting professionalization and the state: The case of Saudi Arabia pp. 29-47: Dessalegn Getie Mihret, Mohammed Naif Alshareef and Ayman Bazhair
The role of Intellectual Capital Reporting (ICR) in organisational transformation: A discursive practice perspective pp. 48-62: Ai Yu, Lucia Garcia-Lorenzo and Isidora Kourti
Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research pp. 63-80: Markus Granlund and Kari Lukka