Critical Perspectives on Accounting最新文献

Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK

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

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

The translation of an extraordinary event and the role of accounts: The covid-19 case 非同寻常事件的翻译与账目的作用：covid-19 案例

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-11-18 DOI: 10.1016/j.cpa.2024.102769

Massimo Contrafatto , Laura Mazzola , Caterina Pesci , Domenico Nicolò

{"title":"The translation of an extraordinary event and the role of accounts: The covid-19 case","authors":"Massimo Contrafatto , Laura Mazzola , Caterina Pesci , Domenico Nicolò","doi":"10.1016/j.cpa.2024.102769","DOIUrl":"10.1016/j.cpa.2024.102769","url":null,"abstract":"<div><div>This article examines the dynamics through which an extraordinary event is conceptualized and governed, by focusing on the case of the COVID-19 pandemic in Italy and the decision to implement lockdown at the national level. The emergency generated by the extraordinary nature of the pandemic led various actors to debate and confront in the search for a course of action for containing and mitigating its devastating social and economic effects. The process by which legislative and regulative initiatives were identified and undertaken can be understood and interpreted as a translation of the pandemic, whose outcome led to specific governing decisions, in our case, the adoption of lockdown at the national level. This translation occurred within a decision-making arena, which emerged out of the emergency, where various actors used different resources to discuss and take decisions. In particular, the accounts and calculative practices related to the pandemic played a pivotal role. Through the case study of the first phase of the emergency in Italy, this article offers theoretical interpretations of the dynamics underlying the adoption of specific governing and government decisions and the role of accounts; thus, contributing to the accounting studies relating to the governing of extraordinary events.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102769"},"PeriodicalIF":8.3,"publicationDate":"2024-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142697222","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

Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South 课堂中的多样性、对话教学法和主体间性：来自全球南部的贡献

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-10-30 DOI: 10.1016/j.cpa.2024.102770

Tassiani Aparecida Dos Santos , Iago França Lopes , Nicholas McGuigan

{"title":"Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South","authors":"Tassiani Aparecida Dos Santos , Iago França Lopes , Nicholas McGuigan","doi":"10.1016/j.cpa.2024.102770","DOIUrl":"10.1016/j.cpa.2024.102770","url":null,"abstract":"<div><div>Diversity of voice is contentious in accounting education with marginalised groups remaining on the periphery. This study reflects on significant issues of diversity, dialogic pedagogy and intersubjective exchanges by investigating an unpleasant teaching experience between Miguel, a Black, gay early career accounting educator, and his students in a classroom in Brazil. The study draws on collective biography methodology to analyse Miguel’s memories of his teaching experiences. Three main findings emerged. First, the lack of institutional support and the feeling of not being recognised by the institution, peers and students impacted Miguel’s confidence, educational strategies, and ability to facilitate the learning process among his students. Second, Miguel’s educational changes had almost no impact on students’ motivation and willingness to engage in dialogue, where the students responded with silence and absence during the lectures and seminars. Finally, assessment emerged as a key point of resistance where students confronted the educator. Paulo Freire’s critical pedagogy, originating from the Global South, informs our analysis of intersubjective exchanges between the educator and students, dialogic pedagogy and emancipation in a diverse classroom. The results highlight the importance of institutional support for diverse faculty members, not only for their academic development but to enhance students’ learning and diverse experiences in the classroom. Drawing on Freire’s dialogue and intersubjectivity, we further reflect on how the lack of intersubjective exchanges between educator and students, due to diverse backgrounds, constrain dialogic pedagogical approaches, and argue for further consideration of this topic by accounting researchers advocating for more diverse accounting practices.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102770"},"PeriodicalIF":8.3,"publicationDate":"2024-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142552892","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

Mediating ESG: Mapping individual responses to a changing field 调解环境、社会和治理：绘制个人对不断变化的领域的反应图

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-09-29 DOI: 10.1016/j.cpa.2024.102766

John Millar , Frank Mueller , Chris Carter

引用次数: 0

Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements 治疗性治理：在印度尼西亚政府审计师与被审计者的合作中，调解羞愧和指责的艺术以及准司法实用技术

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-09-27 DOI: 10.1016/j.cpa.2024.102765

Nunung Nurul Hidayah , Firdaus Amyar , Alan Lowe

{"title":"Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements","authors":"Nunung Nurul Hidayah , Firdaus Amyar , Alan Lowe","doi":"10.1016/j.cpa.2024.102765","DOIUrl":"10.1016/j.cpa.2024.102765","url":null,"abstract":"<div><div>Government audit services provided by state auditors are frequently beset by complex and often emotional engagements with the auditees. Both auditors and auditees are subjected to multiple yet conflicting socio-political rationalities, administrative demands, and complex performance measurements. Auditees often perceive these interactions as a source of burden, fear, frustration, anxiety, and, at times, resistance or even revulsion regarding the audit process. Our ethnographic case study shows that the Indonesian government auditors and auditees employ the arts of the emotional self, as they feel burdened with the potential shame and blame that might result from an unsuccessful audit. Our study provides insights into how the quasi-judicial rationalities and bureaucratic demands manifested in various indices of performance imposed upon auditors and auditees lead to the critical need to achieve unqualified audit opinions. The pressures of ensuring a successful audit and reputation maintenance stimulate the enfolding of emotionalities in different stages of the audit process. Our study reveals auditor-auditee engagement in therapeutic governance as a mediation strategy to avoid the enfolding of shame or blame around a failure to achieve the targeted audit performance. In such a complex audit setting, both parties engage in pragmatic technological actions by administering shifts in roles and fostering familiarity to co-produce audit evidence.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102765"},"PeriodicalIF":8.3,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142326991","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

Environmental accounting: In communicating reality, do we construct reality? 环境会计：在传播现实的过程中，我们是否构建了现实？

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-09-11 DOI: 10.1016/j.cpa.2024.102764

Jonathan Tweedie

引用次数: 0

Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism 董事与股东在股东大会上的互动：为殖民主义服务的问责制妥协

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-09-10 DOI: 10.1016/j.cpa.2024.102763

Niamh M. Brennan , Victoria C. Edgar , Sean Bradley Power

{"title":"Director and shareholder interactions at shareholder meetings: Compromising accountability in the service of colonialism","authors":"Niamh M. Brennan , Victoria C. Edgar , Sean Bradley Power","doi":"10.1016/j.cpa.2024.102763","DOIUrl":"10.1016/j.cpa.2024.102763","url":null,"abstract":"<div><p>This research explores director and shareholder two-way face-to-face interactions at the shareholder meetings of Cecil Rhodes’s British South Africa Company, as reflected in verbatim minutes of those meetings. Shareholder meetings are traditionally viewed as being for accountability. Alternatively, directors may engage in manipulative game-playing through skillful political maneuvering of shareholders, thereby compromising accountability. The research analyzes unique data, comprising 25 full sets of verbatim meeting minutes of 29 shareholder meetings over the period 1895–1925, using manual close-reading interpretive content analysis. Our unit of analysis is the interactions between directors and supportive/approving and dissenting shareholders. Our research question is how did the directors and shareholders interact at the shareholder meetings. We develop a typology of 16 types of interactions the directors and shareholders used in their exchanges. We complement our analysis with illustrations of types of interactions extracted from our verbatim minutes. We demonstrate how powerful directors mobilized supportive/approving shareholders to quash the dissenting shareholders’ voices. Our findings have implications for how modern-day shareholder meetings are conducted.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102763"},"PeriodicalIF":8.3,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000625/pdfft?md5=886d7a5180635110a307ff7dffe729ac&pid=1-s2.0-S1045235424000625-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142161955","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

Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector 霸权影响与财务责任履行的选择性：加纳石油和天然气部门的证据

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-08-08 DOI: 10.1016/j.cpa.2024.102762

Emmanuel Tetteh Asare , Bruce Burton , Theresa Dunne

{"title":"Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector","authors":"Emmanuel Tetteh Asare , Bruce Burton , Theresa Dunne","doi":"10.1016/j.cpa.2024.102762","DOIUrl":"10.1016/j.cpa.2024.102762","url":null,"abstract":"<div><p>This paper compares the extent of engagement between the Ghanaian government and the nation’s oil and gas firms with the nature of the financial accountability offered by each of these parties to the citizenry. The findings indicate that whilst the Ghanaian government and the nation’s oil firms pay (at best) cursory regard to societal needs for information and engagement, when interacting with each other an effective and unapologetic form of discharge exists, suggesting the existence of an exclusionary hegemony. We mobilize elements of work by <span><span>Jessop, 2003a</span></span>, <span><span>Jessop, 2003b</span></span>, <span><span>Joseph, 2002</span></span>, <span><span>Joseph, 2003</span></span> and <span><span>Andrew and Baker (2020)</span></span> to contextualise the evidence around recent theoretical debates on selectivity in information flows and accountability discharge in developing nation settings.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102762"},"PeriodicalIF":8.3,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000613/pdfft?md5=f54bb768b3941f563f820d0f102f6cb3&pid=1-s2.0-S1045235424000613-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141963075","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