Critical Perspectives on Accounting最新文献_第6页

Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship 问责制和主权：巴以土著定居者关系中的财政控制

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2025-06-01 Epub Date: 2024-12-13 DOI: 10.1016/j.cpa.2024.102784

Dalia Alazzeh , Shahzad Uddin

{"title":"Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship","authors":"Dalia Alazzeh , Shahzad Uddin","doi":"10.1016/j.cpa.2024.102784","DOIUrl":"10.1016/j.cpa.2024.102784","url":null,"abstract":"<div><div>This paper examines the intricate dynamics of accountability within the context of historical and political power imbalances in the Palestine-Israel relationship. It explores the paradoxical nature of accountability in settler-colonial contexts, focusing on why accountability mechanisms frequently fail to serve Indigenous populations. Using empirical illustrations of revenue-sharing mechanisms, the study reveals how the settler state—Israel—exerts control over tax revenues accrued to the Palestinian Authority (PA), arbitrarily deducting expenses without transparency or oversight. This lack of transparency leaves the PA uninformed about actual revenue figures and unable to scrutinise deductions, exacerbating power imbalances, weakening internal accountability mechanisms, and increasing vulnerability to corruption. The paper contributes to the growing body of research on accountability practices affecting Indigenous populations by examining their intersection with settler colonialism. It highlights how settler states prioritise their sovereignty to undermine accountability structures and marginalise Indigenous governance. Drawing on concepts such as “settler sovereignty” and “primitive accumulation,” the paper advances the literature on accounting’s role in dispossession, disempowerment, and systemic oppression. Furthermore, it underscores the pivotal role of financial control as a tool of settler-colonial domination, offering valuable insights into the broader implications of accountability within such frameworks.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102784"},"PeriodicalIF":8.3,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128581","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

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

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 : 2025-06-01 Epub Date: 2025-01-03 DOI: 10.1016/j.cpa.2024.102787

Domenico Campa , Aziza Laguecir

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

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 : 2025-06-01 Epub Date: 2025-03-08 DOI: 10.1016/j.cpa.2025.102789

Elisavet Mantzari , Stewart Smyth , Sanjay Lanka

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

Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector 霸权影响与财务责任履行的选择性：加纳石油和天然气部门的证据

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 Epub Date: 2024-08-08 DOI: 10.1016/j.cpa.2024.102762

Emmanuel Tetteh Asare , Bruce Burton , Theresa Dunne

{"title":"Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector","authors":"Emmanuel Tetteh Asare , Bruce Burton , Theresa Dunne","doi":"10.1016/j.cpa.2024.102762","DOIUrl":"10.1016/j.cpa.2024.102762","url":null,"abstract":"<div><p>This paper compares the extent of engagement between the Ghanaian government and the nation’s oil and gas firms with the nature of the financial accountability offered by each of these parties to the citizenry. The findings indicate that whilst the Ghanaian government and the nation’s oil firms pay (at best) cursory regard to societal needs for information and engagement, when interacting with each other an effective and unapologetic form of discharge exists, suggesting the existence of an exclusionary hegemony. We mobilize elements of work by <span><span>Jessop, 2003a</span></span>, <span><span>Jessop, 2003b</span></span>, <span><span>Joseph, 2002</span></span>, <span><span>Joseph, 2003</span></span> and <span><span>Andrew and Baker (2020)</span></span> to contextualise the evidence around recent theoretical debates on selectivity in information flows and accountability discharge in developing nation settings.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102762"},"PeriodicalIF":8.3,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000613/pdfft?md5=f54bb768b3941f563f820d0f102f6cb3&pid=1-s2.0-S1045235424000613-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141963075","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

Dynamics of influence within the audit regulatory space: Role-playing and the rise of cynicism 审计监管领域的影响力动态：角色扮演与犬儒主义的兴起

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 Epub Date: 2024-07-23 DOI: 10.1016/j.cpa.2024.102743

Géraldine Hottegindre, Marie-Claire Loison, Loïc Belze

引用次数: 0

Lived experiences of everyday financialization: A layered performativity approach 日常金融化的生活体验：分层表演法

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 Epub Date: 2024-07-01 DOI: 10.1016/j.cpa.2024.102756

Ariane Agunsoye

{"title":"Lived experiences of everyday financialization: A layered performativity approach","authors":"Ariane Agunsoye","doi":"10.1016/j.cpa.2024.102756","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102756","url":null,"abstract":"<div><p>To incentivise active engagement with investments and the development of a diversified asset portfolio for retirement, the government has introduced subsidized, tax-efficient financial products. Drawing on the narratives of 60 UK individuals, this paper reveals the unintended outcomes of financial products being employed as governmental technology. Whereas performativity studies have explored how institutional changes, discourses and devices impact financial practices, they concentrate on devices employed within institutions such as calculative tools, models and rankings rather than everyday financial products and their accompanying constraints. This study responds to this gap by centring the characteristics of financial products within a layered performativity framework and incorporating inequalities inherent in a capitalist welfare state. By unravelling the interaction between the characteristics of financial products and income and work constraints, this paper extends understandings of overflows within a performativity framework. Government-supported financial products inadvertently construct the conditions for passive financial practices, being utilized as savings tools instead of as a stepping stone for active engagement with investments. Yet, these mis- or backfires of financial products nevertheless conform to norms of self-reliance, showcasing how seemingly contrasting elements of performativity can be present at the same time.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102756"},"PeriodicalIF":8.3,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000558/pdfft?md5=bed349c2f85ddcb9af66b4fc6d497339&pid=1-s2.0-S1045235424000558-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141483478","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

How tax administration influences social justice: The relational power of accounting technologies 税收管理如何影响社会公正：会计技术的关系力量

IF 8.3 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-12-01 Epub Date: 2024-07-17 DOI: 10.1016/j.cpa.2024.102758

Sara C. Closs-Davies , Koen P.R. Bartels , Doris M. Merkl-Davies

{"title":"How tax administration influences social justice: The relational power of accounting technologies","authors":"Sara C. Closs-Davies , Koen P.R. Bartels , Doris M. Merkl-Davies","doi":"10.1016/j.cpa.2024.102758","DOIUrl":"10.1016/j.cpa.2024.102758","url":null,"abstract":"<div><p>This article advances understanding of how tax administration influences social justice. Critical accounting research is paying increasing attention to social justice, but conceptualisations and empirical studies of tax administration are scarce. Drawing on Bourdieu’s social theory, we analyse how accounting technologies exercise relational power that reproduces or worsens socio-economic inequalities. Our critical ethnography of the Tax Credits (TC) system in the United Kingdom identifies four original practices through which claimants interact with accounting technologies. We reveal how claimants utilise certain types of capital to play the game of the TC system and reproduce their habitus and position of powerlessness in the field. While some claimants manage to play the game successfully and improve their position, most end up ‘giving in’ to living with financial and emotional hardship and accepting the relational power of the field. We conclude by developing a research and reform agenda for analysing and changing the relational power of accounting technologies in tax administration towards social justice.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102758"},"PeriodicalIF":8.3,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000571/pdfft?md5=0e69f5f911ae6a7e8c690cbb7d67daf0&pid=1-s2.0-S1045235424000571-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141638913","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