Critical Perspectives on Accounting最新文献

“Purpose and profit”: Economia Aziendale as a paradigm of sustainable business

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-03-30 DOI: 10.1016/j.cpa.2025.102791

Ericka Costa , Rossella Leopizzi , Andrea Venturelli

{"title":"“Purpose and profit”: Economia Aziendale as a paradigm of sustainable business","authors":"Ericka Costa , Rossella Leopizzi , Andrea Venturelli","doi":"10.1016/j.cpa.2025.102791","DOIUrl":"10.1016/j.cpa.2025.102791","url":null,"abstract":"<div><div>This article reflects on the role of <em>Economia Aziendale</em> in the current debate on corporate sustainability, emphasizing the relevance of purpose and the need of a systemic theory of the firm. Traditionally, the Anglo-Saxon neoclassical paradigm has prioritized profit maximization to satisfy the shareholders. However, recent events—the financial crisis, the pandemic, geopolitical instability, and the ongoing environmental emergency—have sparked an international discussion about the fundamental reasons for the establishment of businesses. The article aims to highlight the contributions of Italian <em>Economia Aziendale</em> and its scholars in this context, by exploring how this discipline can provide relevant insights nowadays. To facilitate a multi-perspective reflection, the article draws from various frameworks and incorporates viewpoints from a diverse range of stakeholders, including academics, scientists, corporate leaders, professionals, and institutional representatives. This engagement took place through eight focus groups and a series of working group’s meetings held from October 2021 to November 2023. Through these contributions, the article introduces three key elements to reflect on <em>Economia Aziendale</em> in the current landscape: i) the emphasis on the centrality of human beings, ii) the necessity of employing <em>Economia Aziendale</em> as a systemic theory in economics, iii) the implications of <em>Economia Aziendale</em> for defining corporate sustainability as a focal value that can fully address human needs.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102791"},"PeriodicalIF":8.3,"publicationDate":"2025-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143734806","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

Stories of resistance: The role of online forums in response to Uber’s algorithmic management

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-03-20 DOI: 10.1016/j.cpa.2025.102790

Emma McDaid , Clinton Free

{"title":"Stories of resistance: The role of online forums in response to Uber’s algorithmic management","authors":"Emma McDaid , Clinton Free","doi":"10.1016/j.cpa.2025.102790","DOIUrl":"10.1016/j.cpa.2025.102790","url":null,"abstract":"<div><div>This study investigates the dynamics of worker resistance within the gig economy. Drawing on a combination of 36 qualitative interviews with Uber drivers and a netnographic analysis of the forum <span><span>Uberpeople.net</span><svg><path></path></svg></span>, we investigate how drivers use digital communities to challenge precarity. Despite Uber’s efforts to individualize and control their labour, we reveal that resisting drivers use online forums to share experiences, develop resistance strategies, and foster collective identity. Specifically, we identify three primary mechanisms through which online forums facilitate resistance: (1) fostering in-group solidarity through shared grievances and collective identity formation; (2) enabling information exchange that empowers drivers to navigate and challenge platform constraints; and (3) providing discursive justifications for non-compliance with platform rules. This study contributes to research on labour resistance and algorithmic management by demonstrating how gig workers leverage digital spaces to contest control, highlighting the central role of storytelling and online communities in shaping contemporary labour struggles within the gig economy.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102790"},"PeriodicalIF":8.3,"publicationDate":"2025-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143679051","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

Classical Marxist accounting research: A literature review and directions for future research

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-03-08 DOI: 10.1016/j.cpa.2025.102789

Elisavet Mantzari , Stewart Smyth , Sanjay Lanka

引用次数: 0

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