Showing papers in "Critical Perspectives on Accounting in 2006"

TL;DR: In this paper, an analysis of web-based financial and CSR reports, using a discourse/textual analytic approach, has raised questions regarding how these issues are given (and denied) prominence in this context.

TL;DR: In this article, the authors examine how accounting programs actually assess the quality of accounting journals and find that an elite set of journals whose rankings are invariant to school type, faculty size, resource base or mission.

TL;DR: In this paper, the authors argue for the use of autobiography as a methodological principle, which links epistemology and ontology with methodology, concluding that narrative forms an important part of identity construction, within the cultural, social and political practices of which it is a part.

TL;DR: The authors argue that accounting is the premier control system because it provides senior managers with objective measures of the generation and realisation of surplus value that they use to hold workers accountable for the circulation of capital.

TL;DR: This article examined career opportunities and experiences of ethnic minority women in accountancy and found that women continue to struggle for corporate acceptance and progression, when for 3 decades during which legislation has been in place to outlaw unfair discrimination, and when organisations have policies purporting to support and serve that legislative framework.

TL;DR: In this article, the authors analyzed demographics of 183 respondents in the large international accounting firms to examine women's career progression and found that gender and dependent children significantly affected management advancement of female accountants, particularly mothers.

TL;DR: In this paper, the authors analyse the development path of accounting tools in an Italian LG body over a decade and answer the following research questions: is it possible to identify typical patterns of accounting renewal? Does a significant gap exist between the intended purpose and the actual effects of the change in accounting systems? What is the role of existing routines in constraining the processes of change and their effects?

TL;DR: In this paper, the authors argue that within the context of globalisation there are also potentialities for progressive and emancipatory change, albeit through struggle, and that a focus on accounting vis-a-vis globalisation helps to bring out accounting's location in relation to potentiality.

TL;DR: A Habermasian framework is developed and used in analyzing the cultural and social context within which ERP systems are developed and implemented and facilitates a critique of the underlying ideologies and assumptions associated with, and incorporated into, the ERP system design.

TL;DR: In this paper, the authors take the assumptions of bounded rationality as the premise for organization theorizing and argue the latter as the more appropriate frame for organization analysis, and conclude that organization theory and analysis is best cultivated not in an ideal world of paradigm consensus or domination but in a world of discursive plurality, where obstinate differences in domain assumptions are explicit and explicitly tolerated.

TL;DR: The authors examines the role planning, programming and budgeting played in changing visibilities in the Department of Defense in such a way that the U.S. leaders believed that the Vietnam War could be won through the proper management of resources.

TL;DR: In this paper, the authors explore the implementation of activity-based costing in policing in England and Wales and argue that the adoption of an accounting technique has been political in that, by overlooking problems of calculability and interpretation of the numbers, it has made certain activities and resource allocations visible, while others, notably the redistribution of police services, have remained or become invisible.

TL;DR: The authors explored the utility of Habermas's A Theory of Communicative Action (vols. 1 and 2) and his Between Facts and Norms and explored its utility in the public sphere.

TL;DR: In this article, the authors import concepts from structural poetics and bring them to bear on annual corporate reports to understand the relationship between the audience and the authors of the script to be explored.

TL;DR: In this paper, the authors examined the question of users' acceptance of measures that they regard as problematic and investigated the question in the context of the new capital accord issued by the Basel Committee.

TL;DR: In this article, the authors describe the most innovative strategies to raise the commercial awareness and accounting expertise of army administrators were the Army Class at the London School of Economics and Political Science (LSE) between 1906 and 1932 and the army cost accounting experiment (191919-1925).

TL;DR: In this article, the authors consider the impact of privatisation on the tacit knowledge and skills of railway industry staff and argue that accounting skills could have been used to enhance the safety of the industry.

TL;DR: This article explored the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own.

TL;DR: In this paper, the authors focus on the performance and regulation of train operating companies in Britain's privatised railway system and examine the extent to which it achieved its five main objectives: increasing the number of rail passengers; managing franchises in the interests of passengers; encouraging efficiency and economy in the provision of passenger rail services; encouraging investment in rail services, and securing a progressive improvement in the quality of rail services.

TL;DR: In this article, a critical historical analysis of accounting's mobilisation in the radical media in the crisis context of the First World War and its aftermath is presented. But the focus is on the way in which accounting is mobilised to support a socialistic rhetoric that is disturbing for hegemonic forces.

TL;DR: This article argued that the published evidence on farmers' accounts from the seventeenth to the nineteenth centuries directly supports Marx's theory that the geographical distribution of ship ownership in England should correlate with agricultural improvement.

TL;DR: In this paper, the authors analyze the benefits and hazards of tax rules that encourage multinationals to locate part of their operation offshore, and argue that tax competition, even that not considered harmful by the OECD, can damage not only the home country of the emigrating multinational, but also the host country gaining the investment, local communities and the environment.

TL;DR: In this article, the authors use an example of a privatised Regional Electricity Company CoastElectric to illustrate their argument that after privatisation, a space was opened up that was gradually colonised by the consulting arms of the Big 5, the Regulator and the City.

TL;DR: A key development was the emergence of the bureaucratic career as the central form of control over individual performance and the presentation of the self, paralleled by the elaboration of organisational routines and reporting devices to monitor, track and discipline the individual over the long run as mentioned in this paper.

TL;DR: In this paper, an alternative account for the popularity of cosmetics, one which favours the recognition of the complex ritual of "making up" in preference to a rather simplistic tale in which women are permanently cast as helpless victims, is proposed.

TL;DR: In this paper, the authors argue that the corporate model of business organisation has proved profoundly influential, and now pervades every aspect of social organisation, in particular the public services, and see legitimate corporate behaviour as unfolding with the evolution of social preferences.

TL;DR: A war exists in corporate financial reporting and the purpose of this paper is to identify and analyse why it persists despite continuous efforts to provide a resolution as discussed by the authors, where the authors use the organic intellectual approach to criticism recommended by Tinker [Beyond the Brilovian critique: traditional vs. organic intellectuals in critical accounting research.

TL;DR: Armstrong as discussed by the authors revisited a recent exchange along these lines within the literature of critical accounting, focusing on Miller and O'Leary's (1994) proclamation that a new economic citizenship had come into being with the spatial re-organization of manufacture at the now defunct Decatur plant of the Caterpillar company.

TL;DR: This paper analyzed the social components of two theories of central importance to accounting and finance and showed that modern finance theory is unable to account for value and that although its canon and major assumptions successfully obfuscate real social relations, they do not provide an alternative explanation of those relations.

TL;DR: In this article, the authors argue that socially directed mutual funds ascribe capital markets with validities of high moral magnitude, work up extant tendencies toward financial hegemony and stymie criticism of the political-economic order.