Critical Perspectives on Accounting最新文献_第2页

Risking it all: Consumer vulnerability and the credit rating panopticon 冒着一切风险：消费者脆弱性和信用评级的监狱

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2026-01-31 DOI: 10.1016/j.cpa.2026.102844

Hussan Aslam , Sally Dibb , Lindsey Appleyard , John Morris

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引用次数: 0

Affects as the rhythm of governance – An autoethnography of being controlled 影响作为治理的节奏-被控制的自我民族志

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2026-01-26 DOI: 10.1016/j.cpa.2026.102843

Bino Catasús

{"title":"Affects as the rhythm of governance – An autoethnography of being controlled","authors":"Bino Catasús","doi":"10.1016/j.cpa.2026.102843","DOIUrl":"10.1016/j.cpa.2026.102843","url":null,"abstract":"<div><div>This paper explores how frustration emerges, accumulates, and lingers in everyday work under contemporary regimes of control. I show how contradictory approaches to governing intersect and clash in subtle and often unnoticed ways. Drawing on reflexive autoethnographic vignettes from a Swedish university, I approach the frustrations of being controlled as an affective condition produced by the layered and paradoxical structure of control. This frustration is not spectacular or rebellious; it is mundane, embodied, and continuous, showing that affects such as frustration are central to understanding what it means to be governed. The paper also shows how frustration is bound up with the impossibility of meeting three simultaneous pressures: professional ambition, performance expectations, and procedural requirements.</div><div>The paper contributes to the literature in three ways. First, it conceptualizes governance as a socio-technical and affective practice. Multiple and contradictory ambitions embedded in control systems create a recurring rhythm through which governance is felt, with frustration forming its affective pulse. Second, it shows how frustration builds through the structural incompatibility of ambition, performance, and procedure, generating a steady, low-intensity sense of falling short even when work is carried out with care and commitment. Third, the paper reframes frustration as inwardly directed work rather than a precursor to resistance. Instead of mobilizing opposition, frustration produces self-adjustment, workaround practices, and affective depletion, becoming an internal mode through which governance operates. Frustration is not a reaction to failed control but a recurring rhythm of governance – a repeated pulse through which governance endures.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"103 ","pages":"Article 102843"},"PeriodicalIF":5.7,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146077617","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

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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

None of us are free if one of us is chained 如果我们中有一个人被锁住了，就没有人是自由的

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2026-06-01 Epub Date: 2026-05-28 DOI: 10.1016/j.cpa.2026.102859

Cheryl R. Lehman

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

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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