Showing papers in "Critical Perspectives on Accounting in 2021"

TL;DR: In this paper, the authors investigated whether lending institutions reward firms for their environmental, social and governance performance and disclosure in terms of lowering their cost of debt capital, and they found that firms with stronger ESG performance have a lower cost-of-debt capital.

TL;DR: In this article, the authors examine the call for harmonization of sustainability reporting frameworks and standards that occurred alongside an increase in environmental, social and governance (ESG) investing during the COVID-19 pandemic.

TL;DR: In this article, the authors focus on the processes by which accounting research boundaries are socially constructed, henceforth demarcating a division between center and peripheral research, and highlight the extent of negative consequences ensuing from this kind of behavior.

TL;DR: In this article, the authors argue that WB's social accountability crusade hinges on the neoliberal concerns of efficiency and fiscal discipline rather than creating a democratic social order, which then questions the very notion of social accountability that WB is propagating, especially its discursive and ideological short-circuiting of democratic processes.

TL;DR: In this article, the authors analyse corporate disclosures, related counter accounts and subsequent responses in new and old media as a dynamic communication process and contextualize each communication as a performance towards an audience.

TL;DR: In this paper, a conceptual review that differentiates the Postcolonial Critical Theory (PCT) and the Decolonial Epistemology Movement (DEM) is presented, highlighting the recent efforts to broaden and foster discussion regarding the accounting field's opening to research perspectives that challenge colonialism from (and within) the margins.

TL;DR: The authors examines the weaknesses in public accountability which gave impetus to a social movement mobilised to achieve justice for those who died and their families at the Hillsborough stadium in Sheffield in 1989.

TL;DR: In this paper, the authors propose a conceptual framework of beneficiary accountability based on extensive literature review, which highlights four key attributes of BA: casually demanded, action based, quasi-instrumental and focus on beneficiary self-reliance.

TL;DR: In this article, a case study of Hydro-Quebec, an important hydro-electricity provider in Quebec, Canada, and its relationship with the Cree, an Indigenous community, is used to provide theoretical and empirical insights on the subject by showing how GRI guidelines tend to create a limited scope and an incomplete picture of the organization's sustainability performance reporting.

TL;DR: In this article, Latour et al. argue that the conceptual separation between nature and society renders accounting for the circular economy and the COVID-19 pandemic problematic, and that critical accounting researchers need to be actively involved in discussions about how valuation constructs narratives about resource or waste, with significant implications on how we conceive the relationship between humanity and the environment.

TL;DR: In this article, a broad set of Bourdieu's concepts, comprising field, capital, doxa and habitus, was used to develop an understanding of accounting and accountability practices and perceptions in NGOs operating in Africa.

TL;DR: In this article, the authors examined the diversity disclosures by Canadian corporations to show how references to "merit" and "diversity" are used strategically by many corporations to support the gendered status quo and to resist pressures to increase the representation of women on boards.

TL;DR: The authors assesses existing local accounting and financial reporting practices in Sub-Saharan Africa (SSA), focusing on the extent to which recent government financial statements published by ten selected countries adhere to mainstream qualitative features of public sector reporting.

TL;DR: The work in this paper explores emancipatory and repressive actualities and potentialities of CSR reporting, including instances reflecting valued particularity, in the dynamics of Egypt's late Mubarak era, a multi-faceted, conflict-ridden, context reflecting forces of globalisation/globalism and technological change.

TL;DR: This article investigated how particular stakeholder groups, such as labor rights non-governmental organizations (NGOs), question and even challenge the moral power of multinational companies (MNCs) to maintain human rights in their supply chains in Bangladesh.

TL;DR: The authors examined the effects of university corporatization on accounting academics with reference to an in-depth case study of a research-intensive English business school that strongly embraced managerialist and marketized approaches to higher education.

TL;DR: In this paper, the authors analyzed the growing social trends of sustainability reporting practices in non-governmental organizations (NGOs) taking a preliminary step toward NGO funding, considering the current lack of information disclosure in existing reporting practices, which are diverse and unsustainable.

TL;DR: In this article, the authors argue that in order to make the most of accounting's potential as a constitutive force, capable of participating in transforming preferences, decisions and behaviour in organisations and societies, environmental accounting needs to be about the short-term.

TL;DR: This article assess the potential of gender responsive budgeting for engendering social change and supporting gender equality and argue that GRB has the potential to strengthen accounting's set of constitutive values to challenge the seemingly neutral and genderless character of accounting.

TL;DR: In this paper, a distinction between what are termed the corporate imaginary and human sentience is made, which contrasts two very different notions of the nature of boundaries, and suggests that both 'core' and 'peripheral' accounting researchers now share the urgent task of finding ways to refashion the limited and purely economic'sensibility' that financial accounting affords the corporate entity, in order to make it responsive to the needs of sentient humans.

TL;DR: In this paper, the authors highlight the connection(s) between the environment and the COVID-19 crisis, in particular the intertwined links between Mother Nature and the virus, and raise some concerns about the 'illusionary' positive and negative effects of the crisis on the environment before evoking some past lessons about crisis management and recovery.

TL;DR: This article explored the role of accounting in the Australian disability welfare reform and found that accounting, as a technology of the self, facilitates individualising and totalising control and, through a perpetual extraction of truth, constructs an individual's conduct.

TL;DR: In this paper, the role of management's perceptions of stakeholder salience in the management of performance in non-profit organizations (NPOs) providing social services is explored, and a case study of two such NPOs providing intellectual disability services in Ireland is presented.

TL;DR: The role of accounting in Africa across the private, public and third sectors, and how the role is constrained and compromised by the political economy at play in the continent are discussed in this article.

TL;DR: In this article, the authors argue that the complexity of today's societal and environmental challenges calls for an interdisciplinary approach, and they develop the idea that, if bridges cannot be built across paradigmatic divides, tensions can be harnessed productively by nurturing academic empathy.

TL;DR: The authors argue that recent updates in Framework 2018 are likely to support the production of a particular form of wealth that provides extraordinary benefits to a very small minority of people, and contrast the IASB's charter to act in the public interest with the most recent reports on global economic inequality.

TL;DR: In this article, the authors examine the transportation loan provided by Canada to refugees to travel to the country, and the role of the accounting department of the Canadian immigration agency in responsibilising refugees to reimburse this loan.

TL;DR: In this article, the authors used interviews with key informants who are experiencing self-employment and poverty, along with professionals from business and community development and poverty alleviation, to explore the support available to new entrepreneurs.

TL;DR: In this article, the authors examine how public discourses on sexual misconduct in the non-profit sector have transformed societal perceptions of NGO accountability and how the lessons learned from the #MeToo movement impact NGOs in their capacity to exercise holistic accountability.