CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

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2017, volume 44, articles C

Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education pp. 1-29

Tim Murphy and O’Connell, Vincent

The language of environmental and social accounting research: The expression of beauty and truth pp. 30-41

Glen Lehman

Discipline and punish: Exploring the application of IFRS 10 and IFRS 12 pp. 42-58

Wayne van Zijl and Warren Maroun

Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development pp. 59-82

Bertrand Masquefa, Sonja Gallhofer and Jim Haslam

2017, volume 43, articles C

Critical accounting research in hyper-racial times pp. 5-19

Marcia Annisette and Ajnesh Prasad

Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms pp. 20-46

Judy Brown

Critical accounting research and neoliberalism pp. 47-64

Eve Chiapello

Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward pp. 65-87

Craig Deegan

A case study of critique: Critical perspectives on critical accounting pp. 88-109

Jesse Dillard and Eija Vinnari

Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender pp. 110-124

Kathryn Haynes

Globalisation, accounting and developing countries pp. 125-148

Trevor Hopper, Philippe Lassou and Teerooven Soobaroyen

You too can have a critical perspective! 25 years of Critical Perspectives on Accounting pp. 149-166

Jérémy Morales and Samuel Sponem

2017, volume 42, articles C

It is the business model… Reframing the problems of UK retail banking pp. 1-19

Julie Froud, Daniel Tischer and Karel Williams

Critical realist accounting research: In search of its emancipatory potential pp. 20-35

Sven Modell

From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool pp. 36-58

Delphine Gibassier

Whither accounting research? A European view pp. 59-73

Vera Palea

2016, volume 41, articles C

Participatory budgeting in a Sri Lankan urban council: A practice of power and domination pp. 1-17

Chamara Kuruppu, Pawan Adhikari, Vijitha Gunarathna, Dayananda Ambalangodage, Priyanga Perera and Chaminda Karunarathna

New public management, cost savings and regressive effects: A case from a less developed country pp. 18-33

Junaid Ashraf and Shahzad Uddin

Public sector management accounting in emerging economies: A literature review pp. 34-62

Jan van Helden and Shahzad Uddin

2016, volume 40, articles C

The two publics and institutional theory – A study of public sector accounting in Tanzania pp. 8-25

Andrew Goddard, Mussa Assad, Siasa Issa, John Malagila and Tausi A. Mkasiwa

Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs pp. 26-44

Prapaipim Sutheewasinnon, Zahirul Hoque and Robert Ochoki Nyamori

Performance contracting and social capital (re)formation: A case study of Nairobi City Council in Kenya pp. 45-62

Robert Ochoki Nyamori and Victor Oyaro Gekara

2016, volume 39, articles C

Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms pp. 1-24

Sylvain Durocher, Merridee Bujaki and François Brouard

(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies pp. 25-44

Eija Vinnari and Jesse Dillard

Privatisation and accountability in a “crony capitalist” Nigerian state pp. 45-58

Owolabi M. Bakre and Sarah Lauwo

Emerging pathways of colonization in healthcare from participative approaches to management accounting pp. 59-74

Cristina Campanale and Lino Cinquini

2016, volume 38, articles C

Accounting for heritage assets: Does measuring economic value ‘kill the cat’? pp. 1-13

Sheila Ellwood and Margaret Greenwood

Publishing without editors or authors? Competing logics, circulation, and cultural creation in a publishing firm pp. 14-33

Marie-Astrid Le Theule and Ioana Lupu

Accounting colonisation and austerity in arts organisations pp. 34-53

Helen Oakes and Steve Oakes

The diet of the nation: The state, family budgets and the 1930s nutritional crisis in Britain pp. 54-68

Ingrid Jeacle

2016, volume 37, articles C

Accounting for trust and control: Public sector partnerships in the arts pp. 5-23

Henk ter Bogt and Sandra Tillema

Governing culture: Legislators, interpreters and accountants pp. 24-34

Claire Donovan and O’Brien, Dave

Governing arts through valuation: The role of the state as network actor in the European Capital of Culture 2010 pp. 35-50

Lukas Crepaz, Christian Huber and Tobias Scheytt

Humour and happiness in an NPM world: Do they speak in jest? pp. 51-64

Caroline Hellstrom and Irvine Lapsley

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