Critical Perspectives on Accounting最新文献_第2页

Black tax – stories of familial financial support in Cape Town 黑人税——开普敦家庭经济支持的故事

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2025-12-18 DOI: 10.1016/j.cpa.2025.102838

Malilimalo Phaswana, Gizelle D. Willows

{"title":"Black tax – stories of familial financial support in Cape Town","authors":"Malilimalo Phaswana, Gizelle D. Willows","doi":"10.1016/j.cpa.2025.102838","DOIUrl":"10.1016/j.cpa.2025.102838","url":null,"abstract":"<div><div>Black Tax is a common phenomenon in South Africa, where individuals provide financial support to their family members. This practice is often viewed as being detrimental to Black middle-class South Africans’ financial wellbeing and upward social mobility. This study offers an alternative perspective by examining the cultural and socioeconomic factors that influence the financial support landscape. African values of <em>Ubuntu,</em> which emphasise collectivism and mutual solidarity<em>,</em> play a key role in facilitating familial support and providing fulfilment for those who can provide help. The high levels of poverty and inequality in South Africa are also shown to necessitate familial support where the state does not provide adequate assistance. This study employs the oral history method to obtain the perspectives of familial financial support from five families of the amaXhosa tribe in Cape Town. Through multiple perspective interviews, in-depth accounts of the experiences and events that shaped financial support flows within these families are gathered and presented. Results show that cultural influences and socioeconomic factors shaped each family in unique ways across common themes that are representative of Black South Africans. This study contributes to the literature by providing a South African perspective to the global conversation, which is key because of the country’s notable history of colonialism and apartheid.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"103 ","pages":"Article 102838"},"PeriodicalIF":5.7,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145790698","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

Indigenous peoples and accounting. The gift of mutual emancipation 土著人民和会计。相互解放的礼物

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2025-12-24 DOI: 10.1016/j.cpa.2025.102841

Peni Tupou Fukofuka , Sue Yong

{"title":"Indigenous peoples and accounting. The gift of mutual emancipation","authors":"Peni Tupou Fukofuka , Sue Yong","doi":"10.1016/j.cpa.2025.102841","DOIUrl":"10.1016/j.cpa.2025.102841","url":null,"abstract":"<div><div>Much of the existing literature, even when seeking emancipation, continues to reproduce a colonial tone by positioning Indigenous peoples primarily as subjects of domination and in need of liberation. Our study deliberately challenges this tendency by examining the accounting experiences of Aboriginal peoples within two Australian Indigenous corporations, Aroma and Fairwind, in a way that emphasizes reciprocity and shared vulnerability. Through a qualitative field study design, and drawing on Bourdieu’s gift theory, we argue that accounting practices constrain both Indigenous and non-Indigenous actors alike, thereby destabilizing the colonial narrative that frames Indigenous people solely as dominated. Instead, our findings suggest that emancipation must be conceived inclusively, extending beyond Indigenous communities to all who are subjected to the disciplining effects of accounting. While our stories echo the literature on the marginalization of Indigenous peoples through accounting, they also reveal how Indigenous participants identify the everyday oppressions experienced by those in mainstream society. In offering this recognition back to us, they provide what can be understood as a “gift”—a perspective that unsettles the usual tendency of the literature by highlighting the shared conditions of constraint and the possibilities for collective emancipation.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"103 ","pages":"Article 102841"},"PeriodicalIF":5.7,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145839935","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

Coping with cognitive dissonance in critical environmental accounting research and education 应对关键环境会计研究和教育中的认知失调

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2025-12-25 DOI: 10.1016/j.cpa.2025.102840

Hannele Mäkelä , Oana Apostol , Eija Vinnari

引用次数: 0

Redistributing responsibility: a diffractive approach to corporate accountability 责任再分配：公司责任的绕射方法

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2026-02-13 DOI: 10.1016/j.cpa.2026.102847

Lee Moerman , Sandra van der Laan

{"title":"Redistributing responsibility: a diffractive approach to corporate accountability","authors":"Lee Moerman , Sandra van der Laan","doi":"10.1016/j.cpa.2026.102847","DOIUrl":"10.1016/j.cpa.2026.102847","url":null,"abstract":"<div><div>In this paper we draw on Barad’s posthuman performativity and diffractive methodology to provide insights into the ethical dimensions of accounting and financial reporting practices to understand corporate accountability differently. We focus on the production of a financial report, turning our attention to the intra-actions of both human and non-human agents that enact material-discursive boundaries. These boundaries create world-knowing ‘representations’ and, in doing so, perform accountability. By adopting Barad’s approach, we demonstrate the <em>ethico-onto-epistem-ology</em> of financial reporting using an illustrative case. This case study explores the reorganisation strategy of a former asbestos manufacturer and its attempts to evade compensation payments by redistributing this responsibility to a separate legal entity. However, artefacts such as financial reports, leave ‘traces’ of practices, human and non-human agency and boundary-making intra-actions which reveal a prioritisation by those charged with governance with safeguarding shareholder wealth and delivering a technical, rather than, moral or ethical accountability.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"103 ","pages":"Article 102847"},"PeriodicalIF":5.7,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146173310","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 academics and political engagement. Professors as parliamentarians and ministers in Italy 会计学术和政治参与。教授在意大利担任议员和部长

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2025-12-05 DOI: 10.1016/j.cpa.2025.102836

Valerio Antonelli , Roberto Rossi

{"title":"Accounting academics and political engagement. Professors as parliamentarians and ministers in Italy","authors":"Valerio Antonelli , Roberto Rossi","doi":"10.1016/j.cpa.2025.102836","DOIUrl":"10.1016/j.cpa.2025.102836","url":null,"abstract":"<div><div>Recently, scholars have paid increasing attention to accounting academics’ lives and work. The analysis of the relationships between academics and politicians is certainly of interest, if we remove the assumptions of a clear separation between the two that are assumed to underpin research in this field.</div><div>This study aims to elucidate the role played by Italian accounting academics in national political institutions, considering those elected to Parliament and/or holding a role in the Italian Government, under the Fascist regime and the ‘First Republic’. To this end, it analyses the academic and political fields and the relationships between the two through a Bourdieusian approach, highlighting how these fields are intertwined and how forms of capital can be transferred from one to another. Drawing on primary sources, the study employs a collective biography approach, focusing on five pivotal academics who served as parliamentarians and ministers from 1933 to 1992. Based on this evidence, it argues that accounting academics can play a crucial role by transferring their academic capital to the political field and mobilising the power of theories to serve the objectives of intervention in the economy and society, while political capital can also be an important source of academic capital growth. Thus, this study situates the relationships between the academic and political fields in a subfield–field theoretical perspective, thereby contributing to the literature on the role of accounting academics and their impact on the economy, society, and politics.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"103 ","pages":"Article 102836"},"PeriodicalIF":5.7,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145685031","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 education and neocolonialism in Pakistan: A Gramscian perspective 巴基斯坦的会计教育与新殖民主义：葛兰西的视角

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2026-01-10 DOI: 10.1016/j.cpa.2026.102842

Waksh Awais , Michele Bigoni

{"title":"Accounting education and neocolonialism in Pakistan: A Gramscian perspective","authors":"Waksh Awais , Michele Bigoni","doi":"10.1016/j.cpa.2026.102842","DOIUrl":"10.1016/j.cpa.2026.102842","url":null,"abstract":"<div><div>Research has shown how accounting is an important tool in the weaponry of colonial and neocolonial powers. However, less is known on how accounting education can be a means to ensure the silent reproduction of Western values and priorities. This study explores the relationship between current arrangements in university accounting education in Pakistan and neocolonialism. The paper is based on interviews with the three main categories of actors who have an impact on higher education, namely accounting policymakers, educators and students, and adopts Gramsci’s understanding of hegemony and the role of intellectuals in society. Policymakers, who enjoy strong ties with large multinational corporations, through accreditation mechanisms influence the meanings and content of accounting education, which educators then transmit to students, thereby altering their ‘common sense’. Consistently, many students are influenced by beliefs such as the primacy of the West and its ‘neutral’ practices and the need to embrace internationalisation. Nevertheless, others refuse such taken for granted assumptions and act as potential ‘organic intellectuals’, who may fuel the creation of new understandings around the role and content of accounting education in developing countries.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"103 ","pages":"Article 102842"},"PeriodicalIF":5.7,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145925060","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 motherhood: The impact of competing societal ideals on the financial experiences of mothers 为人母：竞争的社会理想对母亲财务经历的影响

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-10-21 DOI: 10.1016/j.cpa.2025.102820

Oriane Couchoux , Gabrielle Patry-Beaudoin

{"title":"Accounting for motherhood: The impact of competing societal ideals on the financial experiences of mothers","authors":"Oriane Couchoux , Gabrielle Patry-Beaudoin","doi":"10.1016/j.cpa.2025.102820","DOIUrl":"10.1016/j.cpa.2025.102820","url":null,"abstract":"<div><div>In this paper, we examine how women understand, explain, and enact their financial situation and decisions after becoming mothers. Drawing on the paradox and sensemaking literatures to illuminate data collected through 32 semi-structured interviews, we show that motherhood triggers a shift in women’s financial mindset as they feel pressured by two competing sets of societal expectations. This understanding allows us to identify two scripts that coexist in the accounts of mothers and are used intermittently to explain and guide their child-related financial decisions and their financial relationship with their co-parent: (1) the “financial project” script and (2) the “financial sacrifice” script. On the one hand, mothers feel that they must be aware and autonomous financial agents who manage motherhood as a project through “sound” financial and accounting practices. On the other hand, women also emphasize the importance of financial dedication and sacrifices for their children as a form of caregiving. Our findings highlight the pervasive financialization of everyday life and the spread of accounting tools and principles to the personal sphere. Combined with ideals of intensive mothering, these phenomena have important implications for women’s motherhood journey, resulting in higher financial pressure on women and greater financial inequalities between women and men.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102820"},"PeriodicalIF":5.7,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145361006","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

Internalizing responsibilized financial behavior: Self-determination among older individuals in the United States 内化负责任的财务行为：美国老年人的自我决定

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-10-17 DOI: 10.1016/j.cpa.2025.102821

Lisa Baudot , Garrison Nuttall , Dana Wallace , Huikun Wu

{"title":"Internalizing responsibilized financial behavior: Self-determination among older individuals in the United States","authors":"Lisa Baudot , Garrison Nuttall , Dana Wallace , Huikun Wu","doi":"10.1016/j.cpa.2025.102821","DOIUrl":"10.1016/j.cpa.2025.102821","url":null,"abstract":"<div><div>In their financialized daily lives, individuals are expected to take responsibility for their financial futures. Yet, as a growing segment of the population, older individuals face questionable state resources, evolving retirement and pension systems, and other threats to financial security (e.g., market and other crises) that present challenges to meeting such expectations. Using 23 semi-structured interviews, we investigate how older individuals in the United States represent their financial behaviors relative to their financial experiences. Using self-determination theory, we find that older individuals represent their financial behaviors as ‘responsibilized’ based on fundamental needs for autonomy, competence, and relatedness. In their formation of responsibilized financial behaviors, older individuals present themselves as self-determined subjects who take care of themselves financially and are not a financial ‘burden’. In internalizing such behaviors, we find that older individuals convey a range of calculative practices and accounting technologies that underlie their responsibilized financial behaviors and financializing trends encountered throughout their lives. Rather than being purely intrinsically or extrinsically motivated, perceptions of financial behaviors appear as both enabled and disciplined by the socioeconomic system that individuals face.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102821"},"PeriodicalIF":5.7,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145332303","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

Uncovering the nature of framing: The Big Four audit firms versus a competition regulator 揭露框架的本质：四大审计事务所与竞争监管机构

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-10-30 DOI: 10.1016/j.cpa.2025.102822

Neil J. Dunne , Niamh M. Brennan , Collette E. Kirwan

{"title":"Uncovering the nature of framing: The Big Four audit firms versus a competition regulator","authors":"Neil J. Dunne , Niamh M. Brennan , Collette E. Kirwan","doi":"10.1016/j.cpa.2025.102822","DOIUrl":"10.1016/j.cpa.2025.102822","url":null,"abstract":"<div><div>This research applies framing theory to examine and model how powerful global entities such as the Big Four audit firms oppose regulatory proposals. To examine Big Four framing, an under-researched phenomenon, we conduct a frame-package analysis, a methodological innovation hitherto not deployed in the accounting or auditing literatures. Specifically, we analyze the Big Four’s consultation responses to a UK regulator. We conceptualize the Big Four’s frames as ‘frame packages’ comprising reasoning devices and framing devices and contextualize our findings by examining the regulator’s reports. We find that the Big Four deploy <em>mimetic</em> frames, which mirror the regulator’s priorities, and <em>conditioned</em> frames, which map to institutional logics. Our frame-package analysis, the longitudinal nature of the data, and the resultant frame-process model, illuminate how the Big Four’s frames originate, escalate, and expire. Our novel frame-process model can help regulators foresee how those under scrutiny may construct and adapt their responses to regulatory projects.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102822"},"PeriodicalIF":5.7,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145424333","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

Content marketing as a propaganda vehicle for a romantic-managerial conception of artificial intelligence 内容营销作为人工智能的浪漫管理概念的宣传工具

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-08-20 DOI: 10.1016/j.cpa.2025.102810

Pier-Luc Lajoie

{"title":"Content marketing as a propaganda vehicle for a romantic-managerial conception of artificial intelligence","authors":"Pier-Luc Lajoie","doi":"10.1016/j.cpa.2025.102810","DOIUrl":"10.1016/j.cpa.2025.102810","url":null,"abstract":"<div><div>Drawing on Deloitte’s content marketing between 2017 and 2022, this study examines how a conception of artificial intelligence (AI) is shaped and disseminated according to the precepts of technical propaganda outlined by Jacques Ellul. The firm promotes a romantic-managerial conception of AI that suggests business specialists can help organizations reap the benefits of the miraculous promises of a human-centered AI, without incurring any of the drawbacks, based on the assumption that it is possible to control AI. Three complementary discursive archetypes are mobilized by the firm to spur organizations into action: the prophet, arousing enthusiasm by spreading the “Good News” about AI; the demystifier, numbing concerns about the potential drifts of the technical society; and the bird of ill omen, stoking a fear of inertia. This study highlights the relevance of Jacques Ellul’s work to stimulate the ongoing debate within the critical accounting community about the perils of AI’s proliferation in organizations and society. Beyond its traditional function of legitimizing expertise, content marketing is mobilized as a propaganda vehicle for a conception of AI seemingly shaped in the mold of the firm’s own professional services offering. Finally, by showing how the precepts of propaganda are incorporated into content marketing, this study highlights the commercialization of contemporary social issues as a pivotal step in the colonization of professional accounting services by marketing expertise.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102810"},"PeriodicalIF":5.7,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144866833","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