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CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2022

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

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2013, volume 24, articles 7

Financial and technical competence of municipal board members: Empirical evidence from the water sector pp. 488-501 Downloads
Eija Vinnari and Salme Näsi
Performance information use by politicians and public managers for internal control and external accountability purposes pp. 502-517 Downloads
Iris Saliterer and Sanja Korac
Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach pp. 518-531 Downloads
Jean Claude Mutiganda
The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection” pp. 532-549 Downloads
Linda M. English
Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager pp. 550-571 Downloads
Mélanie Roussy
Americanism and financial accounting theory – Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher's theory of accounting pp. 572-615 Downloads
Rob Bryer
America's “exceptional” transition to capitalism: A counter view pp. 616-626 Downloads
Richard K. Fleischman, Thomas N. Tyson and David Oldroyd

2013, volume 24, articles 6

Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board pp. 397-409 Downloads
Jane Andrew and Corinne Cortese
Enhancing stakeholder interaction through environmental risk accounts pp. 410-437 Downloads
Kala Saravanamuthu and Cheryl Lehman
Green accounting and green eyeshades twenty years later pp. 438-442 Downloads
Daniel B. Thornton
Green accounting: Reflections from a CSR and environmental disclosure perspective pp. 443-447 Downloads
Charles H. Cho and Dennis M. Patten
The accountant will have a central role in saving the planet … really? A reflection on ‘green accounting and green eyeshades twenty years later’ pp. 448-458 Downloads
Craig Deegan
Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton pp. 459-468 Downloads
Rob Gray
Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later” pp. 469-473 Downloads
Crawford Spence, Nihel Chabrak and Richard Pucci
Green accounting and green eyeshades twenty years later rejoinder to critics pp. 474-476 Downloads
Daniel B. Thornton

2013, volume 24, articles 4

Adding critical accounting voices to migration studies pp. 261-272 Downloads
Gloria Agyemang and Cheryl R. Lehman
Americanism and financial accounting theory – Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting pp. 273-318 Downloads
Rob Bryer
Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices pp. 319-337 Downloads
Michael Habersam, Martin Piber and Matti Skoog
More than nothing? Accounting, business, and management studies, and the research audit pp. 338-349 Downloads
Stefano Harney and Stephen Dunne
A research note on standalone corporate social responsibility reports: Signaling or greenwashing? pp. 350-359 Downloads
Lois S. Mahoney, Linda Thorne, Lianna Cecil and William LaGore
On the ideological role of employee reporting pp. 360-378 Downloads
Hannele Mäkelä
Was America born capitalist? A counter view pp. 379-396 Downloads
Thomas N. Tyson, David Oldroyd and Richard K. Fleischman

2013, volume 24, articles 3

Critical accounting and communicative action: On the limits of consensual deliberation pp. 176-190 Downloads
Judy Brown and Jesse Dillard
Further critical reflections on a contribution to the methodological issues debate in accounting pp. 191-206 Downloads
Sonja Gallhofer, Jim Haslam and Akira Yonekura
Standing on the (skeletal) shoulders of a (middle-range) giant: Acknowledging intellectual debt pp. 207-210 Downloads
Rob Gray
Critical reflections on Laughlin's middle range research approach: Language not mysterious? pp. 211-224 Downloads
Glen Lehman
Theory and theorization: A comment on Laughlin and Habermas pp. 225-227 Downloads
Michael Power
Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorising pp. 228-241 Downloads
Robin Roslender
Environmental disturbances, organizational transitions and transformations: A view from the dark side pp. 242-259 Downloads
Basil Tucker

2013, volume 24, articles 2

Student imaginings, cognitive dissonance and critical thinking pp. 91-104 Downloads
Nihel Chabrak and Russell Craig
More than imagination: Making social and critical accounting real pp. 105-112 Downloads
Gordon Boyce and Susan Greer
Accounting curriculum reform? The devil is in the detail pp. 113-119 Downloads
Salvador Carmona
Teaching accounting as a language pp. 120-126 Downloads
Cameron Graham
Making accounting degrees fit for a university pp. 127-135 Downloads
Trevor Hopper
Knowing the unknowable and contested terrains in accounting pp. 136-144 Downloads
Cheryl R. Lehman
Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico pp. 145-153 Downloads
Elizabeth Ocampo-Gómez and Juan C. Ortega-Guerrero
In search of consensus: The role of accounting in the definition and reproduction of dominant interests pp. 154-171 Downloads
Anne-Laure Farjaudon and Jérémy Morales

2013, volume 24, articles 1

Agonizing over engagement: SEA and the “death of environmentalism” debates pp. 1-18 Downloads
Judy Brown and Jesse Dillard
The (uncertain) invisible college of Spanish accounting scholars pp. 19-31 Downloads
Cristóbal Casanueva and Carlos Larrinaga
Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud pp. 32-43 Downloads
Michele Chwastiak
Perceived importance of red flags across fraud types pp. 44-61 Downloads
Benita Gullkvist and Annukka Jokipii
The role of structure and agency in management accounting control change of a family owned firm: A Greek case study pp. 62-73 Downloads
Konstantinos Stergiou, Junaid Ashraf and Shahzad Uddin
The moral potential of individualism and instrumental reason in accounting research pp. 74-82 Downloads
Bertrand Malsch and Henri Guénin-Paracini

2012, volume 23, articles 7

Financialization as a strategy of workplace control in professional service firms pp. 497-510 Downloads
Johan Alvehus and André Spicer
Americanism and financial accounting theory – Part 1: Was America born capitalist? pp. 511-555 Downloads
Rob Bryer
Tension between the corporate and collegial cultures of Australian public universities: The current status pp. 556-571 Downloads
Joe Christopher
Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority pp. 572-594 Downloads
Robert Ochoki Nyamori, Stewart R. Lawrence and Hector B. Perera
Accounting for power and control: The Anglo-Iranian oil nationalisation of 1951 pp. 595-607 Downloads
Neveen Abdelrehim, Josephine Maltby and Steven Toms
All Hail the Recession! pp. 608-608 Downloads
L’Huillier, Barbara Marie
Poverty=Fear pp. 609-609 Downloads
L’Huillier, Barbara
Staying on message pp. 610-610 Downloads
Lee Parker

2012, volume 23, articles 6

Accounting decoupled: A case study of accounting regime change in a Malaysian company pp. 403-419 Downloads
Shi-Min How and Chandana Alawattage
Why IRR is an inadequate indicator of costs and returns in relation to PFI schemes pp. 420-433 Downloads
J.R. Cuthbert and M. Cuthbert
Negotiating the credibility of performance auditing pp. 434-450 Downloads
Warwick Funnell and Margaret Wade
Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices pp. 451-467 Downloads
Naoko Komori
E-business audit: Advisory jurisdiction or occupational invasion? pp. 468-482 Downloads
Amr Kotb, Clare Roberts and S. Sian
Interdisciplinarity and tax law: The case of legal autopoiesis pp. 483-492 Downloads
Guilherme Vasconcelos Vilaça

2012, volume 23, articles 4

Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations pp. 281-297 Downloads
David R. Upton and C. Edward Arrington
Twenty years of minority PhDs in accounting: Signs of success and segregation pp. 298-311 Downloads
Amelia A. Baldwin, Margaret G. Lightbody, Carol E. Brown and Brad S. Trinkle
Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S pp. 312-331 Downloads
Akira Yonekura, Sonja Gallhofer and Jim Haslam
An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants pp. 332-350 Downloads
Theresa Hammond, Bruce M. Clayton and Patricia J. Arnold
Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four pp. 351-369 Downloads
Ioana Lupu
Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants? pp. 370-389 Downloads
Clement C. Chen, Keith T. Jones, Audrey N. Scarlata and Dan N. Stone
Fair value accounting: Simulacra and simulation pp. 390-402 Downloads
Philip D. Bougen and Joni J. Young

2012, volume 23, articles 3

The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability pp. 183-200 Downloads
Alan Lowe, Joanne Locke and Andy Lymer
Understandings of accountability: an autoethnographic account using metaphor pp. 201-212 Downloads
Jane Gibbon
Accountability and corporate governance of public private partnerships pp. 213-229 Downloads
Jean Shaoul, Anne Stafford and Pamela Stapleton
Contesting public accountability: A dialogical exploration of accountability and social housing pp. 230-243 Downloads
Stewart Smyth
Accounterability and the problematics of accountability pp. 244-257 Downloads
Vassili Joannides
Accountability as aporia, testimony, and gift pp. 258-278 Downloads
John Francis McKernan

2012, volume 23, articles 2

Ambiguous but tethered: An accounting basis for sustainability reporting pp. 93-106 Downloads
George Joseph
Risky business: Socializing asbestos risk and the hybridization of accounting pp. 107-116 Downloads
Lee C. Moerman and Sandra L. van der Laan
Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation pp. 117-133 Downloads
Simon D. Norton
Accounting and the welfare state: The missing link pp. 134-152 Downloads
Tim-Frederik Oehr and Jochen Zimmermann
‘Engines of Extravagance’: The privatised British railway rolling stock industry pp. 153-167 Downloads
Sean McCartney and John Stittle
Another angle on the Lee Parker debate pp. 168-169 Downloads
Lyn Daff
My reparation pp. 170-170 Downloads
Tehmina Khan
Accounting for what? pp. 171-172 Downloads
Collins C. Ngwakwe
On being stuck pp. 173-173 Downloads
Lee Parker
Musing social media madness pp. 174-174 Downloads
Lee D. Parker
Transparency pp. 175-175 Downloads
Andreas Sundström

2012, volume 23, articles 1

Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy pp. 1-16 Downloads
Claire Dambrin and Caroline Lambert
Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS pp. 17-35 Downloads
Catriona Paisey and Nicholas J. Paisey
The erosion of jurisdiction: Auditing in a market value accounting regime pp. 36-53 Downloads
Jean-Hubert Smith-Lacroix, Sylvain Durocher and Yves Gendron
Qualitative management accounting research: Assessing deliverables and relevance pp. 54-70 Downloads
Lee D. Parker
Commentary on Parker: Groundhog Day and optimism pp. 71-77 Downloads
Jane Broadbent
On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas pp. 78-82 Downloads
Wai Fong Chua and Habib Mahama
Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance” pp. 83-88 Downloads
Alan J. Richardson
Accounting quest for global understanding pp. 89-89 Downloads
Ana Zorio
The fall and rise of Humpty Dumpty pp. 90-91 Downloads
L’Huillier, Barbara
Page updated 2023-02-05