Critical Perspectives on Accounting最新文献_第10页

A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting 道德资本 "的基础：可持续发展会计准则委员会与综合报告

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-01-01 DOI: 10.1016/j.cpa.2022.102477

Claire Parfitt

引用次数: 0

Digital technologies and accounting quantification: The emergence of two divergent knowledge templates 数字技术与会计量化：两种不同知识模板的出现

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2023-12-22 DOI: 10.1016/j.cpa.2023.102697

Elise Berlinski , Jérémy Morales

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引用次数: 0

SMEs tax minimization as shared responsibility 中小企业税收最小化是共同责任

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2023-12-16 DOI: 10.1016/j.cpa.2023.102698

Mattia Anesa , Alessandro Bressan

{"title":"SMEs tax minimization as shared responsibility","authors":"Mattia Anesa , Alessandro Bressan","doi":"10.1016/j.cpa.2023.102698","DOIUrl":"https://doi.org/10.1016/j.cpa.2023.102698","url":null,"abstract":"<div><p>Prevailing criticism of tax minimization strategies is impacting contemporary business decisions. While extant research has focused on an alleged ‘moral’ shift among large accounting firms and corporates, little is known about tax responsibilities in the context of small and medium-sized enterprises (SMEs). Thus, we examine the following research question: <em>How do SMEs and tax accountants perceive responsibility within the context of taxation?</em> Our empirical investigation involves semi-structured interviews with accountants and their SME clients in Italy. Our findings point to an entanglement of legal, economic, ethical, and philanthropic responsibilities enacted in mundane tax strategy work. We propose a model of ‘shared responsibility’, aiming to clarify the complementary role of SMEs, tax accountants, and state actions in the curtailment of public funding, ultimately affecting the survival of all actors involved. Our work contributes to growing scholarship on business taxation as a form of social responsibility by emphasizing the shared nature of such responsibility, as well as showing how a current reliance on reputational risks to incentivise more responsible tax behaviour is ill suited to the SME context.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"98 ","pages":"Article 102698"},"PeriodicalIF":5.1,"publicationDate":"2023-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001594/pdfft?md5=16aa44230f79f6f8837e61b6392b9d45&pid=1-s2.0-S1045235423001594-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138678466","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

Maintaining and extending hegemony: The politics of accounting standard setting 维持和扩大霸权：会计准则制定的政治

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102686

Rebecca Warren

引用次数: 0

Critique is unsustainable: A polemic 批判是不可持续的:一场论战

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102555

Michele Bigoni, Sideeq Mohammed

引用次数: 4

Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting 认真对待世界：社会与环境会计的自主性、反思性和参与性研究

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102554

Carmen Correa , Matias Laine , Carlos Larrinaga

{"title":"Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting","authors":"Carmen Correa , Matias Laine , 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}

引用次数: 1

Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt 抵制、霸权和关键的会计干预:来自政府债务辩论的教训

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102556

Christine Gilbert , Jeff Everett

{"title":"Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt","authors":"Christine Gilbert , 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}

引用次数: 0

Is critique sustainable? A commentary on Bigoni and Mohammed 批评是可持续的吗?对比戈尼和穆罕默德的评论

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102603

Javier Husillos

引用次数: 0

“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society “他听到了”:一篇庆祝审计学会成立25周年的文章

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI: 10.1016/j.cpa.2023.102581

Chiara Bottausci , Keith Robson

引用次数: 2

Examine the available evidence: Was the Duhnke PCAOB captured? 检查现有证据:Duhnke PCAOB被捕了吗?