Showing papers in "Critical Perspectives on Accounting in 2017"

TL;DR: In this article, the authors reviewed contributions on globalisation and its influence on accounting in developing countries and identified important research gaps, and examined the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to goodgovernance policies.

TL;DR: In this article, a reflection on 25 years of social and environmental accounting research within Critical Perspectives of Accounting (CPA) is provided, with useful insights provided in terms of the use of counter, shadow, and dialogic accounts which reflect multiple voices and perspectives.

TL;DR: The authors examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting ( ) and concludes that IC is unlikely to subsume traditional financial statement reporting, nor will it be able to provide all the information currently reported in GRI-type reports.

TL;DR: A critical review of 25 years of critical accounting research on gender, addressing what we have learned to date and what are the most challenging areas to be investigated in the future is given in this article.

TL;DR: In this paper, three different approaches to neoliberalism are identified (as a phase of capitalism, as a discourse and as governmentality): while dialogue may exist between them, they are still disjointed and built on different inquiries.

TL;DR: In this paper, the authors reviewed 353 articles published in Critical Perspectives on Accounting from 1990 to 2014 identifying the focal constituency(s), the injustice(s) addressed, the groups or institutions responsible for the injustice as well as the proposals for social and political praxis outlined in the studies.

TL;DR: In this article, the authors reflect upon the achievements of social and environmental accounting as well as identify the challenges that lie ahead as the field continues its engagement with the goal of sustainable development.

TL;DR: The authors traces and assesses key developments and shifts in meaning in the (contested) construct and signifier of emancipatory accounting in the accounting literature over the last four decades.

TL;DR: In this article, the International Integrated Reporting Council (IIRC) proposed an outline framework for an Integrated Report, which is based on Sztompka's (1999) theory on trust in social relationships.

TL;DR: The Critical Accounting Research Project (CARP) as mentioned in this paper is an ontology-based approach to accounting research that is primarily focused on developing a better understanding of marginalization processes −as a basis to engage in social intervention and praxis.

TL;DR: In this article, the authors explore the dynamics of managing only with transparency; an exclusive focus on managing only what is transparent, and suggest that this can prove functional for managers as a way to deny any dependence on local knowledge, and avoid engagement with the complexity of operational interdependencies.

TL;DR: In this paper, a three-step regression model was used to investigate the influence of citation behavior in the accounting literature and found that citation behavior is influenced by both article and author characteristics, suggesting that both the universalistic and the particularistic perspective on science is associated with citation behavior.

TL;DR: In this article, the authors draw on the work of Gilles Deleuze and Felix Guattari and the example of Occupy Wall Street (OWS) in order to indicate how contemporary processes of financialisation might continue to be resisted.

TL;DR: In this paper, the authors provide an in-depth analysis of the tax avoidance arrangements at three of the mines in Finland and two Canadian enterprises that utilized seven different tax avoidance strategies, and argue that the arrangements mirror a wider phenomenon where multinational enterprises exert societal power commonly associated with sovereign states.

TL;DR: This paper examined commonalities and differences across three generations of pluralist thinkers: early twentieth-century political theorists, post-World War 2 and neo-pluralist political scientists, and post-structural pluralists.

TL;DR: The work of Latour and its influence upon accounting research, thirty years after the publication of Science in Action, is discussed in this paper, where three key themes in the accounting research that has drawn upon the sociology of translation are elaborated.

TL;DR: In this article, the emancipatory potential of critical realism can be realized and how it may contribute to critical accounting research. But the work in this paper does not address the question of how critical realist research interventions in accounting can be matched with the contingent possibilities of emancipation.

TL;DR: This article explored the relationship between public policy, geography and accounting in the context of an ongoing program of neoliberal restructuring, and argued that spatial factors played a crucial role in the discussion of the proposed privatisation of two prisons in New South Wales, Australia.

TL;DR: In this article, a longitudinal analysis of the editorial teams of Contemporary Accounting Research (CAR) and The Accounting Review (TAR) with regard to the subject areas and research methods as well as the doctoral degree schools represented by their members is presented.

TL;DR: In this article, a typology for examining the rhetorical strategies companies use to persuade audiences of the need to explain rather than comply with corporate governance codes has been developed and applied to analyse explanations for noncompliance with the UK's Corporate Governance Code.

TL;DR: In this paper, a view of accounting research that is strongly embedded in its economic and socio-political context and deals with the fundamental objectives and constitutional setting of the European Union is presented.

TL;DR: In this article, the authors apply the sociology of worth (SOW), as detailed by Boltanski & Thevenot, to conceptualize the common good in complex social situations or disputes, in this case a disaster.

TL;DR: In this article, an accountability vision using Hans-Georg Gadamer's Truth and Method and Charles Taylor's The Language Animal and A Secular Age (2007) is developed, arguing accountability to beauty and nature is important to emancipating accountability, enabling the creation of a richer, encompassing narrative that is relevant to the public.

TL;DR: In this paper, the authors identify the contours of extant accounting research on race and discuss the pitfalls and the challenges of pursuing scholarship in this area, and develop a framework for future research in race and accounting aimed at rendering efforts more impactful and more subversive in challenging contemporary systems and practices of inequality based on race.

TL;DR: In this paper, the authors provide a more wide-ranging treatment of Goffman's central ideas that goes beyond some of the more widely circulated core notions, such as frontstage/backstage and facework.

TL;DR: In this article, a critical analysis of the potential implications of adopting a highly established research paradigm in management accounting research is presented, arguing that particular established constructs and measurement instruments dominate the research practice of that field in a paradigmatic manner.

TL;DR: The Critical Perspectives on Accounting (CPO) journal as mentioned in this paper was originally created to provide a forum to question some of the notions that were systematically taken for granted in accounting practice and research, to explore the ideological underpinnings of the discipline, and reveal its role in processes of domination and social reproduction.

TL;DR: In this paper, the authors explore the institutionalization process of an environmental management accounting tool in France and analyze the role of the French elite in institutionalizing life cycle assessment in France.

TL;DR: In this paper, an historically informed field study of governance reforms in Chinese state-owned enterprises (SOEs) is presented, where the authors conceptualize the evolution of such reforms as a protracted framing process where different actors sought to influence the meanings attributed to shareholder-focused governance practices.

TL;DR: The authors locates Islamic accounting within the wider context of globalisation and imperialism, focusing on the role played by AAOIFI in sustaining the imperialism-accounting nexus in key Islamic finance markets.