Critical Perspectives on Accounting最新文献

The risks of speech in times of epistemic assault – Part I 认知攻击时代的言论风险-第一部分

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-07-18 DOI: 10.1016/j.cpa.2025.102807

Jane Andrew, Yves Gendron, Helen Tregidga

引用次数: 0

Epistemic control: A case study on managing relevance in a data-driven organization 认知控制：数据驱动型组织中管理相关性的案例研究

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-07-15 DOI: 10.1016/j.cpa.2025.102808

Dan-Richard Knudsen , Bino Catasús , Katarina Kaarbøe

{"title":"Epistemic control: A case study on managing relevance in a data-driven organization","authors":"Dan-Richard Knudsen , Bino Catasús , Katarina Kaarbøe","doi":"10.1016/j.cpa.2025.102808","DOIUrl":"10.1016/j.cpa.2025.102808","url":null,"abstract":"<div><div>This paper examines how digitalization transforms management control by reshaping the epistemic conditions under which relevance is made and sustained. Drawing on an in-depth case study of MediaCorp, a media conglomerate undergoing a data-driven transformation, we identify two co-existing epistemic cultures: a narrative-driven culture, where relevance emerges through storytelling and strategic framing, and a data-driven culture, where relevance is discovered through empirical rigor and standardized analytics. While the ambition to become data driven initially emerged as a narrative, we find that both cultures persist, creating ongoing tensions in decision-making processes.</div><div>To conceptualize how organizations actively manage these tensions, we introduce the notion of epistemic control—the organizational practice of aligning epistemic cultures with their associated epistemic machineries (empirical, technological, and social). Our findings suggest that management control does not merely structure decision making but also serves as an active mechanism for shaping how knowledge is produced, validated, and institutionalized. Through epistemic control, management control systems can reinforce, challenge, and recalibrate epistemic cultures, ensuring that relevance remains both contested and actionable in a digital environment.</div><div>This study contributes to management control research by highlighting the interdependence between the digital context and knowledge-making practices. We argue that management control in digitalized organizations involves more than implementing algorithmic and data-driven decision systems—it also requires the active mediation of competing epistemic cultures. Our findings extend existing literature by showing that epistemic control is an integral yet often overlooked dimension of management control, essential for maintaining organizational coherence amidst digital transformation.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102808"},"PeriodicalIF":8.3,"publicationDate":"2025-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144632227","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}

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(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority (E)由市场评估：在寻求叙述权威的过程中评估卖方分析师个人表现的挑战

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-26 DOI: 10.1016/j.cpa.2025.102795

Pierre Lescoat , Pénélope Van den Bussche

{"title":"(E)valuated by the market: The challenges of evaluating the individual performance of sell-side analysts in the quest for narrative authority","authors":"Pierre Lescoat , Pénélope Van den Bussche","doi":"10.1016/j.cpa.2025.102795","DOIUrl":"10.1016/j.cpa.2025.102795","url":null,"abstract":"<div><div>The concept of narrative authority has recently been mobilised to understand the work of financial analysts, focusing less on the technical content of their recommendations than on how they construct their legitimacy and discourse. Drawing on the sociology of evaluation, we look at systems used to evaluate the individual performance of sell-side analysts in order to understand their role in the construction of narrative authority. This study is based on 33 interviews with 13 financial market professionals. It examines in detail the representations of sell-side analysts’ performance the system conveys, as well as the analysts’ own perceptions of it. We show how they need to reach out to other financial professions in order to build their narrative authority, particularly internally. To make sense of the dynamics we unveil, we propose the idea of an accounting system—a performance evaluation system—which embodies and ‘performs’ the market, maintaining a circularity between narrative authority and stock market valuations and evaluations. The study shows just how difficult it is to construct a narrative authority and how fragile it is. We contribute to the literature on commodification and marketisation (Çalışkan & Callon, 2009) by showing how the evaluation of financial analysts’ performance positions them on the market as assets. Ultimately, our study shows how an accounting system plays a key role in understanding economic phenomena when these are constructed by performative narratives.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102795"},"PeriodicalIF":8.3,"publicationDate":"2025-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144491955","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

Problematising the role of reflexivity in critical accounting scholarship: The case of a Northern ethnographer in the Global South 反思在关键会计学术中的作用问题化：一位北方人种学家在全球南方的案例

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-21 DOI: 10.1016/j.cpa.2025.102804

Susan O’Leary

{"title":"Problematising the role of reflexivity in critical accounting scholarship: The case of a Northern ethnographer in the Global South","authors":"Susan O’Leary","doi":"10.1016/j.cpa.2025.102804","DOIUrl":"10.1016/j.cpa.2025.102804","url":null,"abstract":"<div><div>Within critical accounting scholarship, we are beginning to understand that the enduring coloniality of our academic field limits its possibilities and potential, inflicts harm on the very people it seeks to understand and alienates critical accounting researchers hoping to use their research to impact the world. Implicitly, as a community of critical scholars we have both collectively and individually turned the gaze on ourself, our discipline and the structures and constraints it operates under that has done little to escape coloniality and, at times, serves to perpetuate and extend it. Yet this paper contends that while we use this reflexive sensibility for objectivating ourselves, our research and the structures we operate within, we have struggled to show what difference this makes to our study of accounting. The author’s experience, as a Northern ethnographic researcher within the Global South, is used to illustrate these limitations to current modes of reflexivity used in critical accounting. It concludes by offering some tentative suggestions based on Knafo (2010, 2016; Knafo & Teschke, 2021) on how we might put reflexivity to better use in the project of decoloniality.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102804"},"PeriodicalIF":8.3,"publicationDate":"2025-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144330904","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}

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The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime 透明度的半透明：采掘业实益所有权披露作为一种新兴的透明度制度

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-16 DOI: 10.1016/j.cpa.2025.102806

Amanze Ejiogu , Mercy Denedo , Osamuyimen Egbon , Sarah Lauwo

{"title":"The translucence of transparency: Extractive industry beneficial ownership disclosure as an emerging transparency regime","authors":"Amanze Ejiogu , Mercy Denedo , Osamuyimen Egbon , Sarah Lauwo","doi":"10.1016/j.cpa.2025.102806","DOIUrl":"10.1016/j.cpa.2025.102806","url":null,"abstract":"<div><div>This study explores the nature and limits of transparency in the context of the Extractive Industry Transparency Initiative’s beneficial ownership regime. To do this, we draw on <span><span>Ball’s (2009)</span></span> three transparency metaphors – public value or norm of behaviour, openness, and complexity – to frame our study and conceptualise transparency as an ambiguous and ambivalent concept connoting light and darkness, clarity and opacity. Empirically, we draw on diverse country-level data (supplemented by company-level data to highlight exemplars) from the period between 2013 and 2021. Our findings show how the beneficial ownership regime’s intersection with the wider political culture provides a space wherein the nature of transparency and the resultant visibilities and invisibilities are negotiated and contested and eventually compromised. We conceptualise this space as a zone of in-betweenness, or translucence, and represent it as an opacity–transparency continuum. As such, what is revealed is the social construction of translucence – a state in which there is neither full transparency nor complete opaqueness but, rather, something in-between. Our findings also highlight how resistance – in both subtle and confrontational forms –influences placement within this zone of in-betweenness (translucence).</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102806"},"PeriodicalIF":8.3,"publicationDate":"2025-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144291422","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

Accounting for higher education: Calculative practices in curricular administration 高等教育会计：课程管理中的计算实践

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-14 DOI: 10.1016/j.cpa.2025.102805

Keith Dixon

{"title":"Accounting for higher education: Calculative practices in curricular administration","authors":"Keith Dixon","doi":"10.1016/j.cpa.2025.102805","DOIUrl":"10.1016/j.cpa.2025.102805","url":null,"abstract":"<div><div>Calculative practices resembling conventional accounting and sometimes termed ‘audit culture’ have materialised in higher education to account for learning and related activities. I posit these practices as <em>curricular accounting</em>, thus contributing an unrecognised but very real form of accounting to our discipline. Comparable with other accountings, the processes and practices this one comprises are potentially constituting the people, activities and organisations it involves (i.e., scholars and administrators, teaching and learning, disciplines and universities) as economic actors and entities, with the potential inadequacies and consequences that entails. Thus, my purpose is to increase and distribute knowledge and understanding about curricular accounting to students and academics, among others, to give them agency to allay the inadequacies it holds for them. The paper involves insider research: it reflects my observing and participating in the development and ubiquitous expansion of this accounting from within universities in Britain and Aotearoa New Zealand. Framing the study historically and critically, I treat curricular accounting as a form of accounting, define and configure its aspects, explain its functioning and show that this is another accounting which never simply began. I find that its development connects with student growth, because of demand increasing for university-educated labour, wider access to universities becoming a social policy imperative, and knowledge, discipline-diversification and modularisation expanding. I also find that its recent development and current practice connect with neoliberalism and managerialism taking hold in government, public policy and higher education. Among the critical matters I raise are whether curricular accounting is serving to emancipate society; or whether it is enabling the business of higher education to fabricate products which consumers find compelling, resulting in exploitation of students and constraint of academics.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102805"},"PeriodicalIF":8.3,"publicationDate":"2025-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144279561","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}

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Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities 重新构想财务报告的基础：以权利为基础的方法来考虑环境外部性

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-07 DOI: 10.1016/j.cpa.2025.102796

Jan Friedrich , Tessa Kunkel

{"title":"Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities","authors":"Jan Friedrich , Tessa Kunkel","doi":"10.1016/j.cpa.2025.102796","DOIUrl":"10.1016/j.cpa.2025.102796","url":null,"abstract":"<div><div>There is increasing awareness in the critical accounting literature that the silos between financial accounts and sustainability reports cement the displacement of environmental externalities in the disclosure narrative of business entities. This paper aims to break down the silos between financial and sustainability reporting by proposing an alternative conceptual foundation that incorporates an entity’s environmental externalities into its financial accounts. In our endeavor, we draw inspiration from Boltanski and Thévenot’s (2006) “orders of worth” framework to detail how the logic of the market world underpins and reinforces the siloed approach in traditional financial reporting. We show how neo-institutional economics was translated into the conceptual foundation of assets and liabilities and shields an entity’s financial position and performance from its environmental externalities. Based on this analysis, the paper mobilizes features of a green order of worth and introduces the concept of environmental wealth owned by the society at large. We argue that the institutionalization of this transnational body creates an accounting device that can transcend both the market and green rationality within financial reporting, allowing for the recognition of a firm’s environmental liabilities in financial accounts.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102796"},"PeriodicalIF":8.3,"publicationDate":"2025-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144242175","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}

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Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941) 新社会的会计和生命政治：厄立特里亚、埃塞俄比亚、利比亚和索马里的意大利殖民主义（1922-1941）

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-06 DOI: 10.1016/j.cpa.2025.102803

Michele Bigoni , Valerio Antonelli , Warwick Funnell , Emanuela Mattia Cafaro

{"title":"Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)","authors":"Michele Bigoni , Valerio Antonelli , Warwick Funnell , Emanuela Mattia Cafaro","doi":"10.1016/j.cpa.2025.102803","DOIUrl":"10.1016/j.cpa.2025.102803","url":null,"abstract":"<div><div>Intervention in Africa by the Italian Fascists was not justified only by economic motives but sought to re-engineer the Indigenous population and settlers in the creation of a new society shaped by Fascist ideology. Accounting tools in the form of budgets, censuses and reports from the colonies of Eritrea, Ethiopia, Libya and Somalia between 1922 and 1941 were essential means to gather information which would inform policies that would control the way in which both the Indigenous population and Italian settlers conducted themselves. Ultimately this was meant to change their motives and actions to create the conditions that would lead to significant political and economic gains for the colonising power. Informed by the work of Arendt and Foucault on biopolitics and totalitarianism, this study investigates the way in which Fascist accounting in the colonies, rather than being solely a means to promote the efficient expropriation of local resources, was to be used to build a new generation of strong, ruthless Italians and develop a highly racialised society. In unseen ways the biopolitical properties of accounting can allow interventions in the lives of individuals which can modify an individual’s lifestyle and priorities and even promote discrimination and racism that enable control.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102803"},"PeriodicalIF":8.3,"publicationDate":"2025-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144221767","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

Critical Perspectives on Taxation: In praise of heterophony 税收的批判观点：赞扬杂音

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-05-13 DOI: 10.1016/j.cpa.2025.102794

Lynne Oats, Carla Edgley, Emer Mulligan

{"title":"Critical Perspectives on Taxation: In praise of heterophony","authors":"Lynne Oats, Carla Edgley, Emer Mulligan","doi":"10.1016/j.cpa.2025.102794","DOIUrl":"10.1016/j.cpa.2025.102794","url":null,"abstract":"<div><div>Given global disruption and current challenges that place increasing pressure on tax systems, we highlight, in this editorial, the pressing need for a critical gaze on tax. We note how this provides meaningful opportunities for critical researchers. We begin with reflections on developments in tax research within critical accounting and other disciplines since the first tax special issue in 2010. We then discuss how the papers in this second special issue adopt a critical gaze, and engage in ‘myth busting,’ dealing with: the role of legal scholarship in the Finnish tax field; new ways of conceptualising and approaching wealth taxation; the operation of co-operative compliance programmes for large taxpayers in the UK and the Netherlands; and the role of the media in reporting tax scandals. We reflect on what it means to be a critical scholar, and in particular a critical tax scholar, providing some inspiration for budding critical tax researchers in the form of ‘critical moves’. In our concluding thoughts, we call for heterophony, not just many voices but many different voices, a ‘simultaneous otherness,’ to strengthen critical research in tax, and soften disciplinary boundaries and methodological straightjackets. We emphasise how critical tax scholarship not only matters but provides exciting new agendas for creative, impactful research.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102794"},"PeriodicalIF":8.3,"publicationDate":"2025-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144134967","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

The internationalization of Italian critical accounting scholarship: between language and national tradition 意大利批判性会计学术的国际化：在语言与民族传统之间

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-05-08 DOI: 10.1016/j.cpa.2025.102793

Michele Bigoni, Laura Maran, Giovanna Michelon, Massimo Sargiacomo

{"title":"The internationalization of Italian critical accounting scholarship: between language and national tradition","authors":"Michele Bigoni, Laura Maran, Giovanna Michelon, Massimo Sargiacomo","doi":"10.1016/j.cpa.2025.102793","DOIUrl":"10.1016/j.cpa.2025.102793","url":null,"abstract":"<div><div>This editorial discusses the potential of Italian accounting scholarship to contribute to critical accounting studies. The aim of this special issue is to give a prominent visibility to the Italian language in the face of the struggles of non-Anglophone academics and help the latter to find a voice within the hegemony of English-language research, journals and journal rankings. This special issue recognizes the ability of language to transmit cultural and ideological values that would otherwise be overshadowed by the dominance of English-language literature. As part of the multilingualism of <em>Critical Perspectives on Accounting</em>, this opening to Italian is seen as a matter of equity, justice and reducing the power imbalance between English and other widely spoken languages. Nevertheless, linguistic barriers have not been the only impediment to the internationalization of Italian critical accounting scholarship for cultural barriers existed as well. The endogeneity of the Italian accounting philosophical stance, career incentives and a focus on eminently Italian concepts and methods have meant that, at least until the turn of the 21st century, academic production has been largely directed towards an Italian audience. Despite these challenges, the articles presented in this special issue confirm the richness of the Italian context and the ability of Italian scholars to contribute to international debates in critical accounting, both by adopting ‘international’ theories and methods and by remaining faithful to the ‘Economia Aziendale’ tradition.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102793"},"PeriodicalIF":8.3,"publicationDate":"2025-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144135054","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