Critical Perspectives on Accounting最新文献_第3页

The internationalization of Italian critical accounting scholarship: between language and national tradition 意大利批判性会计学术的国际化：在语言与民族传统之间

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-05-08 DOI: 10.1016/j.cpa.2025.102793

Michele Bigoni, Laura Maran, Giovanna Michelon, Massimo Sargiacomo

{"title":"The internationalization of Italian critical accounting scholarship: between language and national tradition","authors":"Michele Bigoni, Laura Maran, Giovanna Michelon, Massimo Sargiacomo","doi":"10.1016/j.cpa.2025.102793","DOIUrl":"10.1016/j.cpa.2025.102793","url":null,"abstract":"<div><div>This editorial discusses the potential of Italian accounting scholarship to contribute to critical accounting studies. The aim of this special issue is to give a prominent visibility to the Italian language in the face of the struggles of non-Anglophone academics and help the latter to find a voice within the hegemony of English-language research, journals and journal rankings. This special issue recognizes the ability of language to transmit cultural and ideological values that would otherwise be overshadowed by the dominance of English-language literature. As part of the multilingualism of <em>Critical Perspectives on Accounting</em>, this opening to Italian is seen as a matter of equity, justice and reducing the power imbalance between English and other widely spoken languages. Nevertheless, linguistic barriers have not been the only impediment to the internationalization of Italian critical accounting scholarship for cultural barriers existed as well. The endogeneity of the Italian accounting philosophical stance, career incentives and a focus on eminently Italian concepts and methods have meant that, at least until the turn of the 21st century, academic production has been largely directed towards an Italian audience. Despite these challenges, the articles presented in this special issue confirm the richness of the Italian context and the ability of Italian scholars to contribute to international debates in critical accounting, both by adopting ‘international’ theories and methods and by remaining faithful to the ‘Economia Aziendale’ tradition.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102793"},"PeriodicalIF":8.3,"publicationDate":"2025-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144135054","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

A theoretical exploration of positionality and “Interrelated Shadows” in management accounting field research 管理会计领域研究中的区位性与“关联阴影”的理论探讨

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-05-01 DOI: 10.1016/j.cpa.2025.102792

Gianluca F. Delfino

{"title":"A theoretical exploration of positionality and “Interrelated Shadows” in management accounting field research","authors":"Gianluca F. Delfino","doi":"10.1016/j.cpa.2025.102792","DOIUrl":"10.1016/j.cpa.2025.102792","url":null,"abstract":"<div><div>This study examines how researcher positionality – the boundaries between emotional closeness and professional distance – is implicated in the research process, including data accessibility, data collection, and interpretation. While the literature advocates for a “balanced” approach, this study argues that such balance is difficult to attain in field settings, where researchers and participants co-construct positionality through (in)formal interactions. Drawing on a two-year autoethnographic study with SPRINGWORK (pseudonym), a large Italian consulting firm, this paper introduces the metaphor of “interrelated shadows” to theorize positionality and its implications for knowledge production. The findings demonstrate that researcher roles and identities are continuously negotiated, with moments of destabilization illuminating hidden dimensions of organizational realities while affecting interpretation processes. These insights challenge the distinction between “behind-the-scenes” aspects of fieldwork and formal data collection moments, positioning destabilization as a natural and necessary part of fieldwork. The study proposes a reflexive framework for interpreting the shadows cast by researchers and participants, increasing awareness and understanding of the mechanisms underlying destabilizing positionality. By so doing, it positions fieldwork as an inherently relational process, where knowledge production emerges as a contested space in which researchers become part of the data they collect and analyze. The paper presents practical guidelines to help researchers critically examine their positions in the field, unpack the effects of destabilization on their research, and encourage transparency in scholarly work and writing.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102792"},"PeriodicalIF":8.3,"publicationDate":"2025-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143891296","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

“Purpose and profit”: Economia Aziendale as a paradigm of sustainable business “目的与利润”：Aziendale经济公司作为可持续商业的典范

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-03-30 DOI: 10.1016/j.cpa.2025.102791

Ericka Costa , Rossella Leopizzi , Andrea Venturelli

{"title":"“Purpose and profit”: Economia Aziendale as a paradigm of sustainable business","authors":"Ericka Costa , Rossella Leopizzi , Andrea Venturelli","doi":"10.1016/j.cpa.2025.102791","DOIUrl":"10.1016/j.cpa.2025.102791","url":null,"abstract":"<div><div>This article reflects on the role of <em>Economia Aziendale</em> in the current debate on corporate sustainability, emphasizing the relevance of purpose and the need of a systemic theory of the firm. Traditionally, the Anglo-Saxon neoclassical paradigm has prioritized profit maximization to satisfy the shareholders. However, recent events—the financial crisis, the pandemic, geopolitical instability, and the ongoing environmental emergency—have sparked an international discussion about the fundamental reasons for the establishment of businesses. The article aims to highlight the contributions of Italian <em>Economia Aziendale</em> and its scholars in this context, by exploring how this discipline can provide relevant insights nowadays. To facilitate a multi-perspective reflection, the article draws from various frameworks and incorporates viewpoints from a diverse range of stakeholders, including academics, scientists, corporate leaders, professionals, and institutional representatives. This engagement took place through eight focus groups and a series of working group’s meetings held from October 2021 to November 2023. Through these contributions, the article introduces three key elements to reflect on <em>Economia Aziendale</em> in the current landscape: i) the emphasis on the centrality of human beings, ii) the necessity of employing <em>Economia Aziendale</em> as a systemic theory in economics, iii) the implications of <em>Economia Aziendale</em> for defining corporate sustainability as a focal value that can fully address human needs.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102791"},"PeriodicalIF":8.3,"publicationDate":"2025-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143734806","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

Stories of resistance: The role of online forums in response to Uber’s algorithmic management 抵制的故事：在线论坛在应对优步算法管理方面的作用

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-03-20 DOI: 10.1016/j.cpa.2025.102790

Emma McDaid , Clinton Free

{"title":"Stories of resistance: The role of online forums in response to Uber’s algorithmic management","authors":"Emma McDaid , Clinton Free","doi":"10.1016/j.cpa.2025.102790","DOIUrl":"10.1016/j.cpa.2025.102790","url":null,"abstract":"<div><div>This study investigates the dynamics of worker resistance within the gig economy. Drawing on a combination of 36 qualitative interviews with Uber drivers and a netnographic analysis of the forum <span><span>Uberpeople.net</span><svg><path></path></svg></span>, we investigate how drivers use digital communities to challenge precarity. Despite Uber’s efforts to individualize and control their labour, we reveal that resisting drivers use online forums to share experiences, develop resistance strategies, and foster collective identity. Specifically, we identify three primary mechanisms through which online forums facilitate resistance: (1) fostering in-group solidarity through shared grievances and collective identity formation; (2) enabling information exchange that empowers drivers to navigate and challenge platform constraints; and (3) providing discursive justifications for non-compliance with platform rules. This study contributes to research on labour resistance and algorithmic management by demonstrating how gig workers leverage digital spaces to contest control, highlighting the central role of storytelling and online communities in shaping contemporary labour struggles within the gig economy.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102790"},"PeriodicalIF":8.3,"publicationDate":"2025-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143679051","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

Classical Marxist accounting research: A literature review and directions for future research 经典马克思主义会计研究：文献回顾与未来研究方向

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-03-08 DOI: 10.1016/j.cpa.2025.102789

Elisavet Mantzari , Stewart Smyth , Sanjay Lanka

引用次数: 0

Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research 关键对话会计和问责参与：通过参与式行动研究探索小额信贷和妇女赋权的微观政治

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-02-21 DOI: 10.1016/j.cpa.2024.102786

Farzana Aman Tanima , Judy Brown , Jesse Dillard

{"title":"Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research","authors":"Farzana Aman Tanima , Judy Brown , Jesse Dillard","doi":"10.1016/j.cpa.2024.102786","DOIUrl":"10.1016/j.cpa.2024.102786","url":null,"abstract":"<div><div>Prior accounting research highlights the neoliberal discourse that dominates development institutions’ thinking and practices, including its market-focused representations of what it means to be an “empowered woman”. Building on Tanima et al. (2020, 2023, 2024), we report on a critical dialogic accounting and accountability (CDAA) engagement, employing participatory action research (PAR) methods, aimed at establishing space for a group of poor women in Bangladesh to discuss and collectively reflect on their views about women’s empowerment and microfinance. PAR methods were used to promote discussion of neoliberal approaches to microfinance and women’s empowerment and explore alternative possibilities associated with gender and development (GAD) discourse. We illustrate how group discussions and storytelling activities informed by ideas of micropolitics, divergent discourses and a “politics of becoming” (<span><span>Connolly, 1995</span></span>, <span><span>Connolly, 2011</span></span>) promoted discussion and debate of patriarchal discourses and the neoliberal subject position of “rational economic woman”. Ten years on from the engagement reported here, we also reflect on the distinctive nature of CDAA engagement and how our early experiences in, and learnings from, this study have shaped our ongoing research in this area.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102786"},"PeriodicalIF":8.3,"publicationDate":"2025-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143465501","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

Financial gaslighting: The financialisation of care in later life 财务煤气灯：晚年护理的金融化

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-01-27 DOI: 10.1016/j.cpa.2025.102788

Erin Twyford , Rachel Rowe , Jane Andrew

{"title":"Financial gaslighting: The financialisation of care in later life","authors":"Erin Twyford , Rachel Rowe , Jane Andrew","doi":"10.1016/j.cpa.2025.102788","DOIUrl":"10.1016/j.cpa.2025.102788","url":null,"abstract":"<div><div>The world’s population is ageing, and the provision and sustainability of aged care services are urgent. Like structural reforms in similar settings, aged care has been subjected to the logics of financialisation, yet few studies examine its mobilisation in aged care. Drawing on nearly 900 submissions to the Royal Commission into Aged Care Quality and Safety in Australia, we provide insights into how financialisation presents in an aged care setting and its implications for older people. The study draws on three features of financialisation to explore its effects on everyday life within this context: the ‘assetisation’ of the home; the rhetoric of choice used to shift risks from the state to people; and the discourse of financial literacy, which has cultivated individual responsibility for the management of aged care. We argue that older people are ‘financially gaslit’ into believing that the provision of aged care is designed to support autonomy, choice, and information symmetries when, in reality, financialisation in aged care involves significant wealth transfer from individuals to private providers. Given the unevenness of home ownership at retirement, the variability in the capacity to exercise informed choice in later life, and the spectrum of financial literacy, we find that the current model displaces responsibility for funding aged care onto those in need of care. In turn, responsibilising people to make complex financial choices about the care needed in later stages of life ensures that substantive financial risks are shifted to those amongst the community’s most vulnerable.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102788"},"PeriodicalIF":8.3,"publicationDate":"2025-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143453957","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

Professionalisation, Power and Empire: Accountancy in British India, 1913–1932 专业化、权力与帝国：英属印度的会计，1913-1932

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-01-23 DOI: 10.1016/j.cpa.2024.102783

Shraddha Verma , Suki Sian

引用次数: 0

The auditors and the media as central actors in accounting fraud and scandal 审计人员和媒体是会计欺诈和丑闻的核心角色

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-01-03 DOI: 10.1016/j.cpa.2024.102787

Domenico Campa , Aziza Laguecir

引用次数: 0

Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity 残酷的反教育：通过女权主义团结克服哥伦比亚会计学术界的边缘化

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-24 DOI: 10.1016/j.cpa.2024.102785

Mary Analí Vera-Colina , Silvia Pereira de Castro Casa Nova , João Paulo Resende de Lima , Elisabeth de Oliveira Vendramin

{"title":"Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity","authors":"Mary Analí Vera-Colina , Silvia Pereira de Castro Casa Nova , João Paulo Resende de Lima , Elisabeth de Oliveira Vendramin","doi":"10.1016/j.cpa.2024.102785","DOIUrl":"10.1016/j.cpa.2024.102785","url":null,"abstract":"<div><div>We explore how women professors in Colombian accounting academia have drawn on feminist values and practices to resist colonial-modern-patriarchal structures by founding a research group dedicated to interdisciplinary studies. Using a Latin American feminist decolonial approach, we apply the concept of “Counter-pedagogies of cruelty” [<em>Contra-pedagogías de la crueldad</em>]. Methodologically, we conducted 21 in-depth interviews and collected written reflective accounts from professors – both men and women – and students who founded or participated in the research group. Our findings suggest that, to confront the norms of masculinity, these women created their own research group as a space of resistance, incorporating feminist values and practices to challenge colonial-modern-patriarchal structures. Their experience demonstrates how decolonial feminist praxis can be enacted despite institutional norms and constraints. We contribute to the literature on Feminist Organizing in Academia by adopting a decolonial perspective and amplifying Colombian and Latin American voices within the accounting field, showing how decolonial feminist principles can resist the entrenched norms of masculinity in both the accounting profession and academia.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102785"},"PeriodicalIF":8.3,"publicationDate":"2024-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143519974","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