Critical Perspectives on Accounting最新文献

{"title":"Maintaining and extending hegemony: The politics of accounting standard setting","authors":"Rebecca Warren","doi":"10.1016/j.cpa.2023.102686","DOIUrl":"https://doi.org/10.1016/j.cpa.2023.102686","url":null,"abstract":"","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"250 ","pages":""},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139020567","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}

{"title":"Critique is unsustainable: A polemic","authors":"Michele Bigoni,&nbsp;Sideeq Mohammed","doi":"10.1016/j.cpa.2023.102555","DOIUrl":"10.1016/j.cpa.2023.102555","url":null,"abstract":"<div><p>In this polemical essay, we seek to provoke reflection and debate on the role of critique in addressing the global ecological crisis that we find ourselves confronted with in the Anthropocene. Drawing from Deleuze and Guattari’s reading of capitalism, we will suggest that the core functional process of capitalism is one of infinite growth that subsumes any attempts at resistance, escape, or socially progressive practice. Critique, we will suggest, is a part of capitalist processes, not an opposition to it. Consequently, we will argue that, given the inextricable imbrication of accounting and capitalism, without an impossible and unconceptualisable ‘post-capitalist accounting’, all notions of sustainable accounting are protracted exercises in futility that serve rather than abate ecological collapse. Paradoxically, any attempt to produce such accounting makes it harder to achieve.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102555"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000035/pdfft?md5=7f4669d12a1ea525ad3c6c54f42f7fd7&pid=1-s2.0-S1045235423000035-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46052235","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}

{"title":"Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting","authors":"Carmen Correa ,&nbsp;Matias Laine ,&nbsp;Carlos Larrinaga","doi":"10.1016/j.cpa.2023.102554","DOIUrl":"10.1016/j.cpa.2023.102554","url":null,"abstract":"<div><p>There is a long-standing debate within the social and environmental accounting research community concerning whether research engagement with (commercial) organisations and decision-makers is detrimental to the pursuit of sustainability transformation. Those critical of engagement research see such an approach as futile or outright harmful, suggesting that scholars are bound to be co-opted in the process and essentially end up reproducing systems of domination. In response, we emphasise in this paper how engagement research requires an exercise of reflexivity, which, hopefully, makes us “more conscious and more systematic” about engagement research and provides “the mutual surveillance” (Bourdieu, 2000b, p. 119) required for this academic exercise. Drawing on Bourdieu’s <em>Pascalian Meditations</em>, we discuss the implications of the notions of intellectual autonomy and scientific capital in the field of social and environmental accounting research and stress that both the scholastic situation and engagement with the social world are necessary elements for scholarship. We argue, on the one hand, that critical research in social and environmental accounting is a key mechanism to enhance the scientific capital of the field—through improved theorising of power and conflict—and hence retain (strengthen) the autonomy of social and environmental accounting. On the other hand, we also suggest that reinvigorating research on the relevance of accounting <em>techniques</em> for sustainable development is essential for our scientific capital and the wider contribution of social accounting across intellectual fields and beyond.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102554"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000023/pdfft?md5=91a172d6af81677c3cc1052179c0841d&pid=1-s2.0-S1045235423000023-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46136907","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}

{"title":"Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt","authors":"Christine Gilbert ,&nbsp;Jeff Everett","doi":"10.1016/j.cpa.2023.102556","DOIUrl":"10.1016/j.cpa.2023.102556","url":null,"abstract":"<div><p><span>Reflecting on how critical academics intervene in the public sphere, this paper explores how accounting is mobilized to reinforce and counter neoliberal hegemony in a public-policy debate over the role and size of government debt. The paper draws on the work of Gramsci, Laclau, and Mouffe to analyze case-data derived from three decades of media articles, research reports, and government financial documents in the Canadian province of Québec. The study finds that hegemonic actors seek consent from the population by exciting emotions (esp. </span><em>fear</em> and <em>guilt</em>), referencing the common sense, and aligning their arguments with people’s everyday experiences. While counter-hegemonic actors initially relied on conceptual reason and logic in their arguments, positioning accounting as an ‘ammunition machine’, they too came to adopt an approach aimed at exciting emotions, translating accounting concepts into non-economic fields, and rearticulating hegemonic signifiers, in an effort to refine and reshape the common sense. Highlighting the limitations of purely rational modes of argumentation, the study has implications for the manner in which accounting academics intervene in the public sphere and how they need to be skilled translators and re-articulators of hegemonic discourse.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102556"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43267342","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}

{"title":"Is critique sustainable? A commentary on Bigoni and Mohammed","authors":"Javier Husillos","doi":"10.1016/j.cpa.2023.102603","DOIUrl":"10.1016/j.cpa.2023.102603","url":null,"abstract":"<div><p>Reflecting on the reactions that Bigoni and Mohammed's article “Criticism is unsustainable: A polemic” has provoked in me, I describe in this essay a number of tensions in the field of critical accounting that I sincerely believe must be taken seriously if critical accounting research is to fulfil its emancipatory potential. I also advocate the establishment of a dual analytical/programmatic agenda in the field of critical accounting that enables academic contributions to support the necessary social transformations. This agenda must put the disadvantaged (human and non-human, present and future) at the centre of our research and it should be centred around the co-creation of programmes that allow us to clearly link our academic contributions to the resolution of the social and environmental problems analysed.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102603"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000540/pdfft?md5=b48018e7051c6093d69bf79b778be0c0&pid=1-s2.0-S1045235423000540-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41481606","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}

{"title":"“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society","authors":"Chiara Bottausci ,&nbsp;Keith Robson","doi":"10.1016/j.cpa.2023.102581","DOIUrl":"10.1016/j.cpa.2023.102581","url":null,"abstract":"<div><p>This paper is a reflection upon <em>The Audit Society</em> and how, 25 years after publication, it has since shaped thinking and research in audit, accounting and accountability. We first discuss the book’s impact in the context of its publication, and highlight the key messages that the book helped to impart. Second, within the broad scope of the book, we focus upon one of its central themes, ‘making things auditable’. We explore how this early idea was productive of an organizational and sociological understanding of audit and auditing practices, and the reasons why it might still be so. In suggesting this, we travel from the book’s macro-structural elaboration of the ‘audit society’ towards a micro-processual analysis of ‘auditability’. We consider in particular two recent works by Power (2015, 2021), and outline their import and future potential in connecting three central themes of audit research: the constitution of the ‘objects’ of audit, auditees’ subjectivities and ‘dispositions’, and the ‘logic’ of the audit trail and audit performativity.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102581"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45219833","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}

{"title":"Examine the available evidence: Was the Duhnke PCAOB captured?","authors":"John D. Keyser","doi":"10.1016/j.cpa.2023.102573","DOIUrl":"10.1016/j.cpa.2023.102573","url":null,"abstract":"<div><p><span>The Public Company Accounting Oversight Board (PCAOB) was created in 2003 after Congress passed the Sarbanes-Oxley Act of 2002. The mission of the Board is to serve the public interest through regulation of accounting firms who audit public companies. Regulatory agencies are susceptible to regulatory capture whereby the agency serves the interests of the regulated industry rather than the public interest. In 2017, the Securities Exchange Commission appointed five new members, including Chairman Duhnke, to the PCAOB. This paper applies </span><span>Carpenter’s (2014b)</span> model to evaluate whether the PCAOB was captured during the Duhnke chairmanship. The susceptibility of the PCAOB to regulatory capture is important because the effectiveness of the capital markets depends on trust in financial statement audits. The available evidence is consistent with a “weak” capture conclusion. During the Duhnke Board’s tenure, there was diminished activity in the areas of inspection, standard-setting, and enforcement.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102573"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43805114","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}

{"title":"Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform","authors":"Michael Harber ,&nbsp;Warren Maroun ,&nbsp;Alan Duboisée de Ricquebourg","doi":"10.1016/j.cpa.2023.102580","DOIUrl":"10.1016/j.cpa.2023.102580","url":null,"abstract":"<div><p>The UK audit profession is facing a crisis of public trust and legitimacy following a series of high-profile audit failures. This resulted in the executive leadership of UK audit firms being summoned before a House of Commons Select Committee as part of its inquiry into ‘the future of audit’. During this inquiry the audit executives walked a tightrope, to both defend the social contract from an existential threat and attempt to influence policy reforms in their favour. This paper draws on ‘neutralisation techniques’ from deviance theory and the ‘grammar of legitimation’ from legitimacy theory to inform a discursive analysis of how auditors use strategic rhetoric to defend their professionalism and maintain their social contract to operate, all the while attempting to affect policy outcomes to align with their firms’ economic interests. Data for this study are drawn from the ‘oral evidence sessions’ and submitted ‘written evidence’ provided by the audit firm leadership. Our findings illustrate how the auditors construct a variety of strategic rationalisations, couched in moral ideals, to effectively deny responsibility for corporate financial scandals while simultaneously identifying with the ‘victims’ of audit failures and representing themselves ‘heroically’, as indispensable solution-bearers, not problem-causers. Their application of logic and language is cleverly designed to defend existing practices, neutralize the allegations of the inquiry, and provide the basis for advocating preferred policy outcomes. We show how, in this UK regulatory context, the Big Four are again successful in diluting and delaying reform, especially that which would legislate a full legal and economic split of their lucrative advisory service business from their audit business - a union which has grown in prominence in recent decades and been the focus of accusations of conflicted interests detrimental to audit quality. Evaluating legitimacy as a rhetorical and communicative process can aid regulators to render visible the means by which auditors use rhetoric to influence reform, and thereby improve democratic oversight over the profession.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102580"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48907255","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}

{"title":"If critique is unsustainable, what is Left? A commentary on Bigoni and Mohammed","authors":"Jonathan Tweedie","doi":"10.1016/j.cpa.2023.102597","DOIUrl":"10.1016/j.cpa.2023.102597","url":null,"abstract":"<div><p>Critical perspectives on accounting are not weapons for assaulting capitalism, they are tools which nourish and sustain it: this is the polemic contention of Bigoni and Mohammed. In this commentary, I examine this provocation, exploring its theoretical grounding in the work of Deleuze and Guattari. I suggest that Bigoni and Mohammed’s argument overstates the durability of capitalism, making it appear irresistible, inevitable, and supernatural. Though it may <em>appear</em> irresistible, I argue that we must see capitalism as a contingent, contestable, historically specific way of life. Human beings can live and have lived in many other ways. Paradoxically, in casting radical doubt upon the seemingly unquestionable value of critique, Bigoni and Mohammed exemplify the value of and need for truly critical thought.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102597"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000485/pdfft?md5=7c5ff5c4cd5e5ff7299a1faa9daf8676&pid=1-s2.0-S1045235423000485-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44225883","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}

{"title":"Cultural sustainability and the construction of (in)commensurability:  cultural heritage at the Roşia Montană mining site","authors":"Oana Apostol,&nbsp;Hannele Mäkelä,&nbsp;Eija Vinnari","doi":"10.1016/j.cpa.2023.102577","DOIUrl":"10.1016/j.cpa.2023.102577","url":null,"abstract":"<div><p>Accounting scholars have begun to pay increasing attention to commensuration, in other words the valuation of different objects with a common metric. There are also a few studies on a diametrically opposed process, namely incommensuration. However, what is missing from this prior research is a more nuanced examination of how (in)commensurability is socially constructed in relation to different approaches to value. Such an examination is important as it adds to our understanding about the interplay of those complex social processes and the associated moral reasoning. The purpose of this study is to examine forms of (in)commensuration work associated with different approaches to the value of cultural heritage. In empirical terms, we study a major controversy related to a Canadian mining company’s plans to open a gold mine in the municipality of Roşia Montană, Western Romania. Our empirical data is gathered from a variety of sources: public documents released by the company, national and international non-governmental organisations, state agencies, and religious institutions; online archives of two major national newspapers from 2002 until 2021; and public consultation material from the project’s Environmental Impact Assessment. Our study makes a twofold contribution. First, we add to the accounting literature on (in)commensuration work by developing and applying a framework that considers both commensuration work and incommensuration work and connects these two forms of work to different approaches to value as well as to the different ways of drawing boundaries around elements of cultural heritage. Second, we expand previous research on accounting and sustainability by focusing on the rarely explored theme of cultural sustainability.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102577"},"PeriodicalIF":5.1,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000254/pdfft?md5=03d1ceafb6d66e57acbaccaa7883e223&pid=1-s2.0-S1045235423000254-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47914213","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}