Critical Perspectives on Accounting最新文献_第3页

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

Refusing to play the game? Junior auditors and a standpoint perspective on audit quality in a Big-4 accounting firm 拒绝玩游戏？初级审计师与四大会计师事务所审计质量的立场视角

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-08-12 DOI: 10.1016/j.cpa.2025.102811

James Brackley , Charika Channuntapipat , Florian Gebreiter

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引用次数: 0

Countering the pedagogy of cruelty with love from/for the South(s) 用来自南方的爱来对抗残酷的教育

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-09-12 DOI: 10.1016/j.cpa.2025.102814

Nathalie Clavijo , Ludivine Perray-Redslob

{"title":"Countering the pedagogy of cruelty with love from/for the South(s)","authors":"Nathalie Clavijo , Ludivine Perray-Redslob","doi":"10.1016/j.cpa.2025.102814","DOIUrl":"10.1016/j.cpa.2025.102814","url":null,"abstract":"<div><div>This paper presents a counter account in the form of a letter written by a mother to her two sons, following a racist attack against one of them. The letter mobilizes memories and systems of knowledge from the South(s) — specifically from South America and West Africa — two geographies that coexist in the first author’s everyday life. In doing so, it offers a counter-pedagogy of cruelty, a concept developed by feminist decolonial anthropologist Rita Segato, who describes the pedagogy of cruelty as a systemic pedagogy that teaches individuals to objectify others, erase empathy, and normalize disposability. The letter interlaces lullabies, ancestral knowledge, spiritual traditions, and embodied experiences to resist the dehumanizing language of accounting, and instead center love, memory, and relationality. This paper contributes to the feminist counter-accounting agenda by advancing counter accounts as counter-pedagogies of cruelty. These accounts are grounded in: (1) love, understood as a form of resistance; (2) non-duality, which embraces complexity, messiness, and the coexistence of diverse epistemologies; and (3) alternative forms of writing and knowledge-making that challenge the epistemic oppression embedded in dominant academic norms.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102814"},"PeriodicalIF":5.7,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145046100","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

Problematising the role of reflexivity in critical accounting scholarship: The case of a Northern ethnographer in the Global South 反思在关键会计学术中的作用问题化：一位北方人种学家在全球南方的案例

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-06-21 DOI: 10.1016/j.cpa.2025.102804

Susan O’Leary

{"title":"Problematising the role of reflexivity in critical accounting scholarship: The case of a Northern ethnographer in the Global South","authors":"Susan O’Leary","doi":"10.1016/j.cpa.2025.102804","DOIUrl":"10.1016/j.cpa.2025.102804","url":null,"abstract":"<div><div>Within critical accounting scholarship, we are beginning to understand that the enduring coloniality of our academic field limits its possibilities and potential, inflicts harm on the very people it seeks to understand and alienates critical accounting researchers hoping to use their research to impact the world. Implicitly, as a community of critical scholars we have both collectively and individually turned the gaze on ourself, our discipline and the structures and constraints it operates under that has done little to escape coloniality and, at times, serves to perpetuate and extend it. Yet this paper contends that while we use this reflexive sensibility for objectivating ourselves, our research and the structures we operate within, we have struggled to show what difference this makes to our study of accounting. The author’s experience, as a Northern ethnographic researcher within the Global South, is used to illustrate these limitations to current modes of reflexivity used in critical accounting. It concludes by offering some tentative suggestions based on Knafo (2010, 2016; Knafo & Teschke, 2021) on how we might put reflexivity to better use in the project of decoloniality.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102804"},"PeriodicalIF":8.3,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144330904","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

Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities 重新构想财务报告的基础：以权利为基础的方法来考虑环境外部性

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-06-07 DOI: 10.1016/j.cpa.2025.102796

Jan Friedrich , Tessa Kunkel

{"title":"Reimagining the foundation of financial reporting: A rights-based approach to account for environmental externalities","authors":"Jan Friedrich , Tessa Kunkel","doi":"10.1016/j.cpa.2025.102796","DOIUrl":"10.1016/j.cpa.2025.102796","url":null,"abstract":"<div><div>There is increasing awareness in the critical accounting literature that the silos between financial accounts and sustainability reports cement the displacement of environmental externalities in the disclosure narrative of business entities. This paper aims to break down the silos between financial and sustainability reporting by proposing an alternative conceptual foundation that incorporates an entity’s environmental externalities into its financial accounts. In our endeavor, we draw inspiration from Boltanski and Thévenot’s (2006) “orders of worth” framework to detail how the logic of the market world underpins and reinforces the siloed approach in traditional financial reporting. We show how neo-institutional economics was translated into the conceptual foundation of assets and liabilities and shields an entity’s financial position and performance from its environmental externalities. Based on this analysis, the paper mobilizes features of a green order of worth and introduces the concept of environmental wealth owned by the society at large. We argue that the institutionalization of this transnational body creates an accounting device that can transcend both the market and green rationality within financial reporting, allowing for the recognition of a firm’s environmental liabilities in financial accounts.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102796"},"PeriodicalIF":8.3,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144242175","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

The risks of speech in times of epistemic assault – Part I 认知攻击时代的言论风险-第一部分

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-07-18 DOI: 10.1016/j.cpa.2025.102807

Jane Andrew, Yves Gendron, Helen Tregidga

引用次数: 0

Epistemic control: A case study on managing relevance in a data-driven organization 认知控制：数据驱动型组织中管理相关性的案例研究

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-07-15 DOI: 10.1016/j.cpa.2025.102808

Dan-Richard Knudsen , Bino Catasús , Katarina Kaarbøe

{"title":"Epistemic control: A case study on managing relevance in a data-driven organization","authors":"Dan-Richard Knudsen , Bino Catasús , Katarina Kaarbøe","doi":"10.1016/j.cpa.2025.102808","DOIUrl":"10.1016/j.cpa.2025.102808","url":null,"abstract":"<div><div>This paper examines how digitalization transforms management control by reshaping the epistemic conditions under which relevance is made and sustained. Drawing on an in-depth case study of MediaCorp, a media conglomerate undergoing a data-driven transformation, we identify two co-existing epistemic cultures: a narrative-driven culture, where relevance emerges through storytelling and strategic framing, and a data-driven culture, where relevance is discovered through empirical rigor and standardized analytics. While the ambition to become data driven initially emerged as a narrative, we find that both cultures persist, creating ongoing tensions in decision-making processes.</div><div>To conceptualize how organizations actively manage these tensions, we introduce the notion of epistemic control—the organizational practice of aligning epistemic cultures with their associated epistemic machineries (empirical, technological, and social). Our findings suggest that management control does not merely structure decision making but also serves as an active mechanism for shaping how knowledge is produced, validated, and institutionalized. Through epistemic control, management control systems can reinforce, challenge, and recalibrate epistemic cultures, ensuring that relevance remains both contested and actionable in a digital environment.</div><div>This study contributes to management control research by highlighting the interdependence between the digital context and knowledge-making practices. We argue that management control in digitalized organizations involves more than implementing algorithmic and data-driven decision systems—it also requires the active mediation of competing epistemic cultures. Our findings extend existing literature by showing that epistemic control is an integral yet often overlooked dimension of management control, essential for maintaining organizational coherence amidst digital transformation.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102808"},"PeriodicalIF":8.3,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144632227","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

The emergence of control archetypes: Theorization of trust-based control in the Swedish public sector 控制原型的出现：瑞典公共部门基于信任的控制的理论化

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-08-06 DOI: 10.1016/j.cpa.2025.102809

Tobias Johansson-Berg , Sven Siverbo

引用次数: 0

Confronting dark academia: A Stoic strategy of acceptance and resistance 面对黑暗学术界：一种接受与抵抗的斯多葛策略

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-09-19 DOI: 10.1016/j.cpa.2025.102817

Neil J. Dunne

{"title":"Confronting dark academia: A Stoic strategy of acceptance and resistance","authors":"Neil J. Dunne","doi":"10.1016/j.cpa.2025.102817","DOIUrl":"10.1016/j.cpa.2025.102817","url":null,"abstract":"<div><div>Neoliberal annexation of universities results in ‘dark academia’, a state associated with stress, anxiety, exhaustion, guilt, fear and burnout. Accounting’s professional commitments and narrow teaching render our discipline especially culpable. Although prior research tends to describe the <em>cause</em> (neoliberalism) and <em>effect</em> (deleterious mental health) of dark academia, I argue for a nuanced and novel characterization of its <em>nature</em>. Specifically, I identify and describe its five ‘values’, namely <em>individualism, illusion, inequality, isomorphism</em> and <em>infinitude</em>. I then argue how Stoic philosophy can be deployed to confront these values. Specifically, in the autoethnographic tradition and mobilizing the <em>Meditations</em> of Marcus Aurelius, I show how academics can <em>accept</em> and yet also <em>resist</em> dark academia’s values. I also challenge prior conceptualization of Stoicism as an impractical and self-centered philosophy by examining how it can realistically and pro-socially benefit the academic community in general. This research may be especially timely for marginalized members of our community, such as junior faculty and PhD students. It illuminates the untapped potential of Stoic philosophy to better understand and confront individual and community crises.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102817"},"PeriodicalIF":5.7,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145104566","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