Critical Perspectives on Accounting最新文献_第5页

Time to care? The temporal structuring of care work 是时候关心了？护理工作的时间结构

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.2025.102812

Åsa Plesner

引用次数: 0

The impact of digitalization on the autonomy of public service employees: Pôle emploi advisors fighting for the recognition of their professional skills 数字化对公共服务员工自主性的影响：Pôle就业顾问为其专业技能的认可而战

IF 5.7 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-12-01 Epub Date: 2025-11-19 DOI: 10.1016/j.cpa.2025.102825

Didier Chabanet , Christine Noël Lemaître

{"title":"The impact of digitalization on the autonomy of public service employees: Pôle emploi advisors fighting for the recognition of their professional skills","authors":"Didier Chabanet , Christine Noël Lemaître","doi":"10.1016/j.cpa.2025.102825","DOIUrl":"10.1016/j.cpa.2025.102825","url":null,"abstract":"<div><div>This article examines the impact of the digitization policy implemented at Pôle emploi—the French national agency responsible for providing compensation and support to employees who have involuntarily lost their jobs—on the work of its advisors, specifically looking at the level of autonomy they have in assisting jobseekers. Qualitative in nature, the data collected results from observations made in the different branches of Pôle emploi, 25 individual semi-directive interviews and a dozen group interviews. Referring to labor process theory, we analyze the discourse and practices of Pôle emploi advisors, and in particular their criticisms of digitalization regarding the standardization of their work and making it possible to support jobseekers remotely, without a face-to-face relationship, through entirely dematerialized procedures, or even support without any advisor being involved, which is so far rare but technically conceivable. Our results also highlight the ambiguity of the impact of digital tools, as some advisors point to the benefits that digitalization can bring in improving the quality of their work and increasing their room for maneuver. This observation leads us to discuss the conditions of use of digital tools, and to distinguish between situations that could usefully lead to a digital standardization of activities, and those which should enable advisors to retain their autonomy of judgment, to better provide support to jobseekers.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102825"},"PeriodicalIF":5.7,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145578809","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

Atmosphere of measurement, consumable tools and the affective life of neoliberalism 测量的氛围，可消费的工具和新自由主义的情感生活

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-01 Epub Date: 2024-11-30 DOI: 10.1016/j.cpa.2024.102767

Élodie Allain , Célia Lemaire , Gulliver Lux

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 : 2025-06-01 Epub 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":"2025-06-01","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

Critical Perspectives on Taxation: In praise of heterophony 税收的批判观点：赞扬杂音

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-01 Epub Date: 2025-05-13 DOI: 10.1016/j.cpa.2025.102794

Lynne Oats, Carla Edgley, Emer Mulligan

{"title":"Critical Perspectives on Taxation: In praise of heterophony","authors":"Lynne Oats, Carla Edgley, Emer Mulligan","doi":"10.1016/j.cpa.2025.102794","DOIUrl":"10.1016/j.cpa.2025.102794","url":null,"abstract":"<div><div>Given global disruption and current challenges that place increasing pressure on tax systems, we highlight, in this editorial, the pressing need for a critical gaze on tax. We note how this provides meaningful opportunities for critical researchers. We begin with reflections on developments in tax research within critical accounting and other disciplines since the first tax special issue in 2010. We then discuss how the papers in this second special issue adopt a critical gaze, and engage in ‘myth busting,’ dealing with: the role of legal scholarship in the Finnish tax field; new ways of conceptualising and approaching wealth taxation; the operation of co-operative compliance programmes for large taxpayers in the UK and the Netherlands; and the role of the media in reporting tax scandals. We reflect on what it means to be a critical scholar, and in particular a critical tax scholar, providing some inspiration for budding critical tax researchers in the form of ‘critical moves’. In our concluding thoughts, we call for heterophony, not just many voices but many different voices, a ‘simultaneous otherness,’ to strengthen critical research in tax, and soften disciplinary boundaries and methodological straightjackets. We emphasise how critical tax scholarship not only matters but provides exciting new agendas for creative, impactful research.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102794"},"PeriodicalIF":8.3,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144134967","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

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 : 2025-06-01 Epub 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":"2025-06-01","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 : 2025-06-01 Epub 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":"2025-06-01","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 : 2025-06-01 Epub Date: 2025-01-23 DOI: 10.1016/j.cpa.2024.102783

Shraddha Verma , Suki Sian

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 : 2025-06-01 Epub 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":"2025-06-01","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

Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform b谷歌评论对医生重要吗？在数字平台上解读在线情感责任

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-01 Epub Date: 2024-12-12 DOI: 10.1016/j.cpa.2024.102768

Agathe Morinière , Irène Georgescu , Sea Matilda Bez

{"title":"Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform","authors":"Agathe Morinière , Irène Georgescu , Sea Matilda Bez","doi":"10.1016/j.cpa.2024.102768","DOIUrl":"10.1016/j.cpa.2024.102768","url":null,"abstract":"<div><div>The emergence of publicly available online feedback has prompted inquiries into the evolving context of professional evaluation, especially in the healthcare sector. Drawing on Illouz’s critical theory of emotional capitalism, this article unravels whether and how patients’ Google feedback changes the way doctors are held accountable. We draw on a qualitative analysis of Google’s patient feedback that is combined, when available, with doctors’ responses, coupled with 13 interviews with medical professionals and members of their administrative staff. Our contributions lie in conceptualising this Google online feedback as a form of ‘online emotional accountability’, a crucial characterisation that extends the current understanding of the phenomenon of online feedback for professionals. It sheds new light on a pivotal shift in which informal discussions about doctors’ behaviour and patients’ emotional satisfaction are made publicly available, placing professionals—especially doctors—under public scrutiny not only for their expertise but also for their role in managing the diverse emotional needs and expectations of their patients. Our findings uncover four critical implications of this online emotional accountability from a doctors’ perspective: (1) the feigned indifference; (2) the critiques of the commodification of medical work; (3) the potential competing goals between achieving patient emotional satisfaction and respecting professional ethics; and (4) the challenges of addressing patients’ feedback under public scrutiny.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102768"},"PeriodicalIF":8.3,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128552","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