CRITICAL PERSPECTIVES ON ACCOUNTING

2008 - 2024

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

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2014, volume 25, articles 8

The effect of a custodial sentence and professional disqualification on reintegration pp. 671-682

Steven Dellaportas

Accounting practices as social technologies of colonialistic outreach from London, Washington, et Cetera pp. 683-708

Keith Dixon and Michael Gaffikin

Lobbying on accounting standard setting in the parliamentary environment of Germany pp. 709-723

Sebastian Hoffmann and Henning Zülch

Adapting financial rationality: Is a new paradigm emerging? pp. 724-742

Mona Soufian, William Forbes and Robert Hudson

Framing shared services pp. 743-756

Gustaf Kastberg

Douglasian cultural dialogues and the Financial Reporting Council complexity project pp. 757-770

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

Dessalegn Getie Mihret

‘Above the fray’: Interests, discourse and legitimacy in the audit field pp. 783-802

Andrea Whittle, Chris Carter and Frank Mueller

In whose interest? An examination of public sector governance in Brunei Darussalam pp. 803-818

P.W. Senarath Yapa

Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization pp. 819-843

Guohua Zhang, Gordon Boyce and Kamran Ahmed

Paradigm art pp. 844-845

Alan J. Richardson

Lines from my cabin pp. 846-847

Lee D. Parker

Structured Summary: How It's Done pp. 848-848

Matthew Haigh

As a researcher pp. 849-849

Marko Järvenpää

Due diligence pp. 850-850

Meriana Gyory and Nigel Finch

Transparency redux pp. 851-851

Mikael Holmgren Caicedo

2014, volume 25, articles 7

An accounting revolution? The financialisation of standard setting pp. 539-557

Julian Müller

Imperialism and the integration of accountancy in the Commonwealth Caribbean pp. 558-575

Owolabi M. Bakre

The socializing effects of accounting in flood recovery pp. 579-603

Alessandro Lai, Giulia Leoni and Riccardo Stacchezzini

Drought, resettlement and accounting pp. 604-619

Stephen P. Walker

Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina pp. 620-632

C. Richard Baker

Downward accountability for a natural disaster recovery effort: Evidence and issues from Australia's Black Saturday pp. 633-651

Dennis Taylor, Meredith Tharapos and Shannon Sidaway

Accounting for suffering: Calculative practices in the field of disaster relief pp. 652-669

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

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

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

François-Régis Puyou

When global accounting standards meet the local context—Insights from an emerging economy pp. 489-510

Cătălin Nicolae Albu, Nadia Albu and David Alexander

Relationships between national economic culture, institutions, and accounting: Implications for IFRS pp. 511-528

Joshua K. Cieslewicz

A ‘panoptical’ or ‘synoptical’ approach to monitoring performance? Local public services in England and the widening accountability gap pp. 529-538

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

David J. Cooper

Mapping tax compliance pp. 293-303

Karen Boll

Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8 pp. 304-318

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

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

Hans-Jürgen Bruns

Ten years after: The rise and fall of managerial autonomy in Pompeii pp. 368-387

Paolo Ferri and Luca Zan

The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences pp. 388-408

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

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

Jeff Everett and Marie-Soleil Tremblay

Accounting, ethics and human existence: Lightly unbearable, heavily kitsch pp. 197-209

Gordon Boyce

Moral will, accounting and the phronemos pp. 210-216

Glen Lehman

Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing pp. 217-221

Erin Burrell Nickell and Robin W. Roberts

On hypocrisy, the phronemos, and kitsch: A reply to our commentators pp. 222-225

Jeff Everett and Marie-Soleil Tremblay

Why finance theory fails to survive contact with the real world: A fund manager perspective pp. 226-236

Les Coleman

Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case pp. 237-254

Christine Cooper and Andrea B. Coulson

A genealogy of accounting materiality pp. 255-271

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

Lasse Oulasvirta

2014, volume 25, articles 2

Conscious practices and purposive action: A qualitative study of accounting and social change pp. 93-103

Alice Rose Bryer

Bringing back Thrift Week: Neo-liberalism and the rediscovery of thrift pp. 115-127

Josephine Anne Maltby

Reflections on the application of and potential for structuration theory in accounting research pp. 128-134

Lynne Conrad

Testing the limits of structuration theory in accounting research pp. 135-141

John Roberts

Structuration: A position–practice perspective and an illustrative study pp. 142-161

Alan F. Coad and Loukas G. Glyptis

Structuration theory in accounting research: Applications and applicability pp. 162-180

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

David Collison, Stuart Cross, John Ferguson, David Power and Lorna Stevenson

Financialisation and the Conceptual Framework pp. 17-26

Ying Zhang and Jane Andrew

Anglo-Saxon governance: Similarities, difference and outcomes in a financialised world pp. 27-35

Josh Siepel and Paul Nightingale

Situating financial literacy pp. 36-45

Charlotta Bay, Bino Catasús and Gustav Johed

Financialization across the Pacific: Manufacturing cost ratios, supply chains and power pp. 46-57

Julie Froud, Sukhdev Johal, Adam Leaver and Karel Williams

Charity and finance in the university pp. 58-66

Armin Beverungen, Casper Hoedemaekers and Jeroen Veldman

Restructuring and innovation in pharmaceuticals and biotechs: The impact of financialisation pp. 67-77

Pauline Gleadle, Stuart Parris, Alan Shipman and Roberto Simonetti

Accounting for the financialized UK and US national business model pp. 78-91

Tord Andersson, Edward Lee, Grigorios Theodosopoulos, Ya Ping Yin and Colin Haslam