Critical Perspectives on Accounting最新文献

Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-02-21 DOI: 10.1016/j.cpa.2024.102786

Farzana Aman Tanima , Judy Brown , Jesse Dillard

{"title":"Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research","authors":"Farzana Aman Tanima , Judy Brown , Jesse Dillard","doi":"10.1016/j.cpa.2024.102786","DOIUrl":"10.1016/j.cpa.2024.102786","url":null,"abstract":"<div><div>Prior accounting research highlights the neoliberal discourse that dominates development institutions’ thinking and practices, including its market-focused representations of what it means to be an “empowered woman”. Building on Tanima et al. (2020, 2023, 2024), we report on a critical dialogic accounting and accountability (CDAA) engagement, employing participatory action research (PAR) methods, aimed at establishing space for a group of poor women in Bangladesh to discuss and collectively reflect on their views about women’s empowerment and microfinance. PAR methods were used to promote discussion of neoliberal approaches to microfinance and women’s empowerment and explore alternative possibilities associated with gender and development (GAD) discourse. We illustrate how group discussions and storytelling activities informed by ideas of micropolitics, divergent discourses and a “politics of becoming” (<span><span>Connolly, 1995</span></span>, <span><span>Connolly, 2011</span></span>) promoted discussion and debate of patriarchal discourses and the neoliberal subject position of “rational economic woman”. Ten years on from the engagement reported here, we also reflect on the distinctive nature of CDAA engagement and how our early experiences in, and learnings from, this study have shaped our ongoing research in this area.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102786"},"PeriodicalIF":8.3,"publicationDate":"2025-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143465501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial gaslighting: The financialisation of care in later life

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-01-27 DOI: 10.1016/j.cpa.2025.102788

Erin Twyford , Rachel Rowe , Jane Andrew

{"title":"Financial gaslighting: The financialisation of care in later life","authors":"Erin Twyford , Rachel Rowe , Jane Andrew","doi":"10.1016/j.cpa.2025.102788","DOIUrl":"10.1016/j.cpa.2025.102788","url":null,"abstract":"<div><div>The world’s population is ageing, and the provision and sustainability of aged care services are urgent. Like structural reforms in similar settings, aged care has been subjected to the logics of financialisation, yet few studies examine its mobilisation in aged care. Drawing on nearly 900 submissions to the Royal Commission into Aged Care Quality and Safety in Australia, we provide insights into how financialisation presents in an aged care setting and its implications for older people. The study draws on three features of financialisation to explore its effects on everyday life within this context: the ‘assetisation’ of the home; the rhetoric of choice used to shift risks from the state to people; and the discourse of financial literacy, which has cultivated individual responsibility for the management of aged care. We argue that older people are ‘financially gaslit’ into believing that the provision of aged care is designed to support autonomy, choice, and information symmetries when, in reality, financialisation in aged care involves significant wealth transfer from individuals to private providers. Given the unevenness of home ownership at retirement, the variability in the capacity to exercise informed choice in later life, and the spectrum of financial literacy, we find that the current model displaces responsibility for funding aged care onto those in need of care. In turn, responsibilising people to make complex financial choices about the care needed in later stages of life ensures that substantive financial risks are shifted to those amongst the community’s most vulnerable.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102788"},"PeriodicalIF":8.3,"publicationDate":"2025-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143453957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Professionalisation, Power and Empire: Accountancy in British India, 1913–1932

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-01-23 DOI: 10.1016/j.cpa.2024.102783

Shraddha Verma , Suki Sian

引用次数: 0

The auditors and the media as central actors in accounting fraud and scandal

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-01-03 DOI: 10.1016/j.cpa.2024.102787

Domenico Campa , Aziza Laguecir

引用次数: 0

Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-24 DOI: 10.1016/j.cpa.2024.102785

Mary Analí Vera-Colina , Silvia Pereira de Castro Casa Nova , João Paulo Resende de Lima , Elisabeth de Oliveira Vendramin

{"title":"Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity","authors":"Mary Analí Vera-Colina , Silvia Pereira de Castro Casa Nova , João Paulo Resende de Lima , Elisabeth de Oliveira Vendramin","doi":"10.1016/j.cpa.2024.102785","DOIUrl":"10.1016/j.cpa.2024.102785","url":null,"abstract":"<div><div>We explore how women professors in Colombian accounting academia have drawn on feminist values and practices to resist colonial-modern-patriarchal structures by founding a research group dedicated to interdisciplinary studies. Using a Latin American feminist decolonial approach, we apply the concept of “Counter-pedagogies of cruelty” [<em>Contra-pedagogías de la crueldad</em>]. Methodologically, we conducted 21 in-depth interviews and collected written reflective accounts from professors – both men and women – and students who founded or participated in the research group. Our findings suggest that, to confront the norms of masculinity, these women created their own research group as a space of resistance, incorporating feminist values and practices to challenge colonial-modern-patriarchal structures. Their experience demonstrates how decolonial feminist praxis can be enacted despite institutional norms and constraints. We contribute to the literature on Feminist Organizing in Academia by adopting a decolonial perspective and amplifying Colombian and Latin American voices within the accounting field, showing how decolonial feminist principles can resist the entrenched norms of masculinity in both the accounting profession and academia.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102785"},"PeriodicalIF":8.3,"publicationDate":"2024-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143519974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-13 DOI: 10.1016/j.cpa.2024.102784

Dalia Alazzeh , Shahzad Uddin

{"title":"Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship","authors":"Dalia Alazzeh , Shahzad Uddin","doi":"10.1016/j.cpa.2024.102784","DOIUrl":"10.1016/j.cpa.2024.102784","url":null,"abstract":"<div><div>This paper examines the intricate dynamics of accountability within the context of historical and political power imbalances in the Palestine-Israel relationship. It explores the paradoxical nature of accountability in settler-colonial contexts, focusing on why accountability mechanisms frequently fail to serve Indigenous populations. Using empirical illustrations of revenue-sharing mechanisms, the study reveals how the settler state—Israel—exerts control over tax revenues accrued to the Palestinian Authority (PA), arbitrarily deducting expenses without transparency or oversight. This lack of transparency leaves the PA uninformed about actual revenue figures and unable to scrutinise deductions, exacerbating power imbalances, weakening internal accountability mechanisms, and increasing vulnerability to corruption. The paper contributes to the growing body of research on accountability practices affecting Indigenous populations by examining their intersection with settler colonialism. It highlights how settler states prioritise their sovereignty to undermine accountability structures and marginalise Indigenous governance. Drawing on concepts such as “settler sovereignty” and “primitive accumulation,” the paper advances the literature on accounting’s role in dispossession, disempowerment, and systemic oppression. Furthermore, it underscores the pivotal role of financial control as a tool of settler-colonial domination, offering valuable insights into the broader implications of accountability within such frameworks.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102784"},"PeriodicalIF":8.3,"publicationDate":"2024-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-12 DOI: 10.1016/j.cpa.2024.102768

Agathe Morinière , Irène Georgescu , Sea Matilda Bez

{"title":"Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform","authors":"Agathe Morinière , Irène Georgescu , Sea Matilda Bez","doi":"10.1016/j.cpa.2024.102768","DOIUrl":"10.1016/j.cpa.2024.102768","url":null,"abstract":"<div><div>The emergence of publicly available online feedback has prompted inquiries into the evolving context of professional evaluation, especially in the healthcare sector. Drawing on Illouz’s critical theory of emotional capitalism, this article unravels whether and how patients’ Google feedback changes the way doctors are held accountable. We draw on a qualitative analysis of Google’s patient feedback that is combined, when available, with doctors’ responses, coupled with 13 interviews with medical professionals and members of their administrative staff. Our contributions lie in conceptualising this Google online feedback as a form of ‘online emotional accountability’, a crucial characterisation that extends the current understanding of the phenomenon of online feedback for professionals. It sheds new light on a pivotal shift in which informal discussions about doctors’ behaviour and patients’ emotional satisfaction are made publicly available, placing professionals—especially doctors—under public scrutiny not only for their expertise but also for their role in managing the diverse emotional needs and expectations of their patients. Our findings uncover four critical implications of this online emotional accountability from a doctors’ perspective: (1) the feigned indifference; (2) the critiques of the commodification of medical work; (3) the potential competing goals between achieving patient emotional satisfaction and respecting professional ethics; and (4) the challenges of addressing patients’ feedback under public scrutiny.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102768"},"PeriodicalIF":8.3,"publicationDate":"2024-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK 超越传统金融化：对英国金融不平等的交叉见解和本土反应

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 DOI: 10.1016/j.cpa.2024.102771

Chaudhry Ghafran , Sofia Yasmin

{"title":"Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK","authors":"Chaudhry Ghafran , Sofia Yasmin","doi":"10.1016/j.cpa.2024.102771","DOIUrl":"10.1016/j.cpa.2024.102771","url":null,"abstract":"<div><div>This study leverages Bourdieu’s concepts of capital and habitus, alongside an intersectionality framework, to examine the financialization of daily life within the British-Pakistani diaspora. Amidst the escalating pervasiveness of financialization in everyday life, we engage critically with the concept of the ’financial subject,’ particularly as it manifests within socioeconomically disadvantaged communities. Specifically, we explore ‘<em>Kametis’</em>—informal, communal financial pools—as both economic and social institutions that foster trust and cooperation among largely working-class participants. These indigenous financial systems, primarily established in response to financial exclusion, enable participants to exercise agency and control over their financial lives. While ostensibly empowering, these systems often operate outside formal banking channels, which can exacerbate financial exclusion and perpetuate socio-economic disadvantages, a phenomenon that aligns with Bourdieu’s notion of symbolic violence. Additionally, the study also highlights gender dynamics and disparities within these financial practices which can perpetuate existing social inequalities. Through this exploration, we provide novel insight into the nuanced lived experiences of financially responsible individuals and the Indigenous practices employed by marginalized communities within Western financial ecosystems.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102771"},"PeriodicalIF":8.3,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142746826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Atmosphere of measurement, consumable tools and the affective life of neoliberalism 测量的氛围，可消费的工具和新自由主义的情感生活

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-11-30 DOI: 10.1016/j.cpa.2024.102767

Élodie Allain , Célia Lemaire , Gulliver Lux

引用次数: 0

Gender stereotypes of women accounting academics in Colombia 哥伦比亚女性会计学者的性别陈规定型观念

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-11-24 DOI: 10.1016/j.cpa.2024.102772

Katherine Restrepo Quintero , Candy Chamorro González , Ruth Alejandra Patiño-Jacinto , Kathryn Haynes

{"title":"Gender stereotypes of women accounting academics in Colombia","authors":"Katherine Restrepo Quintero , Candy Chamorro González , Ruth Alejandra Patiño-Jacinto , Kathryn Haynes","doi":"10.1016/j.cpa.2024.102772","DOIUrl":"10.1016/j.cpa.2024.102772","url":null,"abstract":"<div><div>This paper brings new insights into gender relations within the accounting academy and wider society for women accounting academics in Colombia, which supports understanding of the conditions of knowledge production. Historically, women have been conditioned by prejudices built by stereotypes that pass from generation to generation, which are resistant to change, and cause inequalities and inequities in the accounting discipline. Drawing from semi-structured interviews, we identify the stereotypes arising from beliefs and customs which give rise to prejudice towards women accounting academics in Colombia, affecting their roles and occupations. We argue that stereotypes are historically embedded and derived from patriarchy within Colombian society. Despite the persistence of some stereotypes, we identify women’s perceptions of, struggles with and actions towards changing stereotypes in the interests of transforming gender relations. We show that transformations are occurring in the social categories to which women accounting academics belong, where traditionally being a woman and having a family has been a negative element. Our research supports an enhanced understanding of social categories of gender, of the lived experiences of women accounting academics, and gives voice to the narratives and imaginaries that continue to support a more advanced society in Colombia.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102772"},"PeriodicalIF":8.3,"publicationDate":"2024-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142697223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0