Critical Perspectives on Accounting最新文献_第6页

Patriarchy, capitalism, and accounting: A herstory 父权制、资本主义和会计：一段历史

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102733

Christine Gilbert , Jeff Everett , Silvia Pereira de Castro Casa Nova

{"title":"Patriarchy, capitalism, and accounting: A herstory","authors":"Christine Gilbert , Jeff Everett , Silvia Pereira de Castro Casa Nova","doi":"10.1016/j.cpa.2024.102733","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102733","url":null,"abstract":"<div><p>The emergence of double-entry bookkeeping has been traced back to roughly the same period as the emergence of practices which are today broadly understood as capitalist. This has led some to suggest that capitalism and accounting are interdependent. This thesis, however, neglects an important set of similarly-paired developments that occurred much earlier: around the same time as the first traces of accounting appeared in ancient Mesopotamia, patriarchal forms of social organization were also spreading across that region. In this paper, we propose that accounting practices are less a function of the rise of capitalism and more a function of the expansion of patriarchy, which itself fuelled the widespread adoption of capitalism. Drawing on anthropological insights and the work of feminist scholars, the paper offers an alternative perspective, one that we hope will help fuel resistance against the current, damaging hegemony: a ‘herstory’ of accounting. In addition, this study has implications for how we understand a number of topics of importance to critical accountants, including accountability, violence and subjugation, women’s rights and working and living conditions, capitalism (and neoliberalism), environmental degradation, spirituality, and the rise of political states.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102733"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000327/pdfft?md5=10ef82a949e9563674fdeac8e7b8b646&pid=1-s2.0-S1045235424000327-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140558766","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

Wealth taxation of individuals and equity: A political-cultural market theory perspective 个人财富税与公平:一个政治文化市场理论的视角

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2022.102465

Ute Schmiel

{"title":"Wealth taxation of individuals and equity: A political-cultural market theory perspective","authors":"Ute Schmiel","doi":"10.1016/j.cpa.2022.102465","DOIUrl":"10.1016/j.cpa.2022.102465","url":null,"abstract":"<div><p>Although wealth<span> inequality is increasingly considered a massive societal problem, only a few jurisdictions charge wealth<span> taxes on a wide range of assets on annual due days.</span></span></p><p>Against this backdrop, the present paper asks whether there are reasons to tax wealth from a tax equity perspective. It interprets tax equity as a procedural rule, which means taxing people with equal ability to pay equally and people with unequal ability to pay unequally. Since ability to pay refers to ‘economic capacity’, which is often understood as economic power, which in turn depends on the interpretation of market theories, answering the research question requires reference to market theories.</p><p>The paper shows, firstly, that economists who argue that a wealth tax in addition to an income tax leads to double taxation refer to neoclassical market theory and its power interpretation. However, neoclassical market theory is not adequate to justify that wealth should not be taxed.</p><p>Secondly, the paper provides an alternative ability to pay interpretation and a different understanding of wealth. It refers to political-cultural market theory that explicitly deals with power and power distribution. From this perspective, there are reasons to ascribe an ability to pay to wealth that is independent of the ability to pay of income. For that reason, taxing individuals’ wealth supports tax equity.</p><p>Thirdly, the present paper asks whether wealth taxation is feasible. It finds that, from the perspective of the political-cultural market theory, the main obstacle preventing the introduction of wealth taxation lies in the prevailing neoclassical market culture.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102465"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44541137","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

AI in management control: Emergent forms, practices, and infrastructures 管理控制中的人工智能：新出现的形式、做法和基础设施

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102701

Andreas Sundström

{"title":"AI in management control: Emergent forms, practices, and infrastructures","authors":"Andreas Sundström","doi":"10.1016/j.cpa.2023.102701","DOIUrl":"10.1016/j.cpa.2023.102701","url":null,"abstract":"<div><p>This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in the context of management control. The key concern is the epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. The paper elaborates on shifts related to the <em>forms</em>, <em>practices</em>, and <em>infrastructures</em> of management control, discussing new avenues for research in social studies of accounting. The discussion outlines how the integration of AI in accounting not only changes accounting practice but also fuels the relevance of some of the prior insights about social aspects of calculative practices. On a final note, the paper also suggests that, given the speed and scope at which new calculative technology is being introduced in virtually all parts of society, accounting scholars may draw upon prior insights and contribute to wider debates about the social impact of AI in society.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102701"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001624/pdfft?md5=16c1d0d0b43dd1ce3602bce29156013d&pid=1-s2.0-S1045235423001624-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139375482","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 making of problematic tax regulation: A Bourdieusian perspective 有问题的税收法规的制定：布尔迪厄斯视角

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102663

Rodrigo Ormeño-Pérez , Lynne Oats

{"title":"The making of problematic tax regulation: A Bourdieusian perspective","authors":"Rodrigo Ormeño-Pérez , Lynne Oats","doi":"10.1016/j.cpa.2023.102663","DOIUrl":"10.1016/j.cpa.2023.102663","url":null,"abstract":"<div><p>The implementation of thorny or problematic regulation is challenging for both regulators and regulatees. The reasons for the existence of problematic regulation are not to be found in the regulation itself, but rather in the policy-making process that creates it. This paper examines the process by which a problematic tax rule, the transfer pricing rule, was created in Chile in 1997. Based empirically on documents and semi-structured interviews with relevant elite rule-makers and other informants, and theoretically inspired by Bourdieusian concepts, this paper illustrates how powerful rule-makers in various spheres of activity confront each other in the definition of the final content of the rule. On the one hand, how bureaucratic, professional and scholarly rule-makers drafted the bill of law depended on their relevant technical capital, administrative capacity, and political concern that the rule would make it through the parliamentary process in the hands of political adversaries. On the other hand, this paper shows that once the rule entered the political sphere, political adversaries’ views about the role of the State, the mobilisation of silence and other explicit techniques were used to curtail the State’s power. Eventually, these power struggles gave rise to a problematic tax regulation. This paper broadly illustrates the role of powerful agents in favouring or constraining the creation of fairer tax systems and the factual operation of democracy and politics.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102663"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134935803","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 the liberal State and the Spanish seizure process of 1855 1855 年自由国家和西班牙没收进程的会计核算

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102601

Juan Baños , Warwick Funnell

{"title":"Accounting for the liberal State and the Spanish seizure process of 1855","authors":"Juan Baños , Warwick Funnell","doi":"10.1016/j.cpa.2023.102601","DOIUrl":"10.1016/j.cpa.2023.102601","url":null,"abstract":"<div><p>Accounting practices were essential to Spain’s transformation into a liberal State. The process began in 1835 as the properties and assets controlled by the Catholic Church and Town Councils were confiscated across the country, culminating in the 1855 seizure process. Informed by Foucault’s concept of governmentality, this paper identifies the role and importance of accounting in the enactment of the seizure process in 1855. The seizure was designed to address a worsening national debt and to replace the values and relationships of the <em>Ancien Regime’s</em> absolute monarchy with the political principles of liberalism. The intended outcome of the confiscation was to lay the foundations of a modern capitalist State at a time of great political, social, and economic turmoil. Ultimately, rather than supporting the liberal aims of the seizure process, accounting practices helped the dominant political classes to further promote their interests. Most properties were sold to people who were already large landowners and this confirmed the true aim of the seizure process: to increase their wealth and, thus, their political power.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102601"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000527/pdfft?md5=408fe2591b3273d3c82ea16b0c09037b&pid=1-s2.0-S1045235423000527-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135518455","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

Decolonial studies in accounting? Emerging contributions from Latin America 会计中的非殖民化研究？拉丁美洲的新贡献

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2020.102281

Fernanda Filgueiras Sauerbronn , Rosângela Mesquisa Ayres , Cleia Maria da Silva , Rosenery Loureiro Lourenço

引用次数: 0

Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable 以权利为基础，以工人为导向的领域问责制:争夺无争议的竞争

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102646

Jesse Dillard , Alysha Shivji , Lara Bianchi

{"title":"Rights-based, worker-driven accountability in the fields: Contesting the uncontested contestable","authors":"Jesse Dillard , Alysha Shivji , Lara Bianchi","doi":"10.1016/j.cpa.2023.102646","DOIUrl":"10.1016/j.cpa.2023.102646","url":null,"abstract":"<div><p><span><span>We investigate the politicizing of migrant farmworkers’ rights regarding a fair and humane work environment using an agonistic-based critical dialogic accounting and accountability (CDAA) lens. The aim of CDAA is to employ accounting and accountability in the service of progressive social and environmental programs by taking </span>pluralism seriously. This process of </span>democratization means engaging the political by making visible the contestable that is presumed otherwise; bringing the contestable into the political/public arena; and giving power and voice to traditionally underrepresented groups. The Fair Food Program (FFP) developed by the Coalition of Immokalee Workers (CIW) presents a meaningful opportunity to study a rights-based, worker-driven, non-state directed accountability system designed and implemented by the workers in a highly contested, for-profit arena where workers’ rights traditionally have been egregiously oppressed and abused.</p><p>Constructing an accountability system is a political process that can be made sense of using critical dialogic accountability (CDA). We describe the FFP’s effective accountability system, and the associated responsibility network, that enables the enactment, and facilitates the ongoing assurance, of the human rights of migrant farmworkers. The study goes beyond “thought experiments and conceptual discussions” and demonstrates that the CDA framework offers a useful approach for considering ways to hold powerful actors accountable for their treatment of people and resources, specifies what is important, indicates if change is needed, and provides the evaluation criteria used to motivate and appraise the powerholder’s actions. The analysis provides useful insights into the challenges associated with implementing progressive social programs for underrepresented groups and how the challenges might be addressed.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102646"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44904003","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 dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic 企业问责的消散:冠状病毒大流行期间营利性养老院老年人的死亡

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102595

Cameron Graham , Darlene Himick , Pier-Luc Nappert

{"title":"The dissipation of corporate accountability: Deaths of the elderly in for-profit care homes during the coronavirus pandemic","authors":"Cameron Graham , Darlene Himick , Pier-Luc Nappert","doi":"10.1016/j.cpa.2023.102595","DOIUrl":"10.1016/j.cpa.2023.102595","url":null,"abstract":"<div><p>The COVID-19 pandemic has raised serious questions about corporate accountability, exposing how poorly our systems of corporate accountability function under pressure. This paper examines one industry and jurisdiction where this problem is particularly visible, for-profit care homes for the elderly in Ontario, Canada (where the industry is called “long-term care” [LTC]). LTC companies continued to pay bonuses to executives and dividends to investors while COVID-related deaths mounted in their facilities. What does this tell us about how society holds companies accountable for their actions? This paper focuses on two highly institutionalized systems of accountability in the LTC industry in Ontario, namely healthcare governance and financial governance. We examine these two systems in the context of public pressure for regulatory action, pressure that has manifested in mainstream media coverage, social media outrage, and the threat of civil lawsuits. We compare the efficacy of healthcare and financial governance in this industry using a theoretical framework drawn from accountability literature, and explore the possibility of legal consequences for LTC corporations under corporate criminal law. We show how these systems together serve to dissipate corporate accountability through a fragmented, inadequate system of conflicting governance mechanisms, despite making a show of accountability rituals. We argue that these systems work together to divide the moral community in which corporations exist and where meaningful accountability might be possible, facilitating the misrecognition of the “corporate imaginary” as an accountable entity.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102595"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000461/pdfft?md5=f590ac98e833a4128fd60bb902c2a2b7&pid=1-s2.0-S1045235423000461-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45563482","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

A problematizing review of the financialization of living beings 对生物金融化的问题化审查

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102739

Niina Kuokkanen

{"title":"A problematizing review of the financialization of living beings","authors":"Niina Kuokkanen","doi":"10.1016/j.cpa.2024.102739","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102739","url":null,"abstract":"<div><p>This paper examines the spread of financial logic and reasoning into the valuation practices by which living beings are valued. The purpose is two-fold. First, by conducting a literature review, the paper aims to connect critical accounting studies and other disciplines that address the financialization of living beings. The second purpose is cross-disciplinary as the aim is to problematize the disparate treatment of living beings in the previous financialization literature. In contrast to the previous financialization literature, this paper takes a multispecies approach by acknowledging the complex interdependences between all living beings. The research method used is a problematizing review, which enables the researcher to rethink and deconstruct dominant assumptions in the existing literature on the financialization of living beings. According to the findings, the financialization of living beings has been studied mainly from the perspective of three different theoretical traditions: 1) Foucauldian-inspired tradition of biopolitics and governmentality 2) ANT-inspired performativity and 3) financialization as a mode of Marxist capital accumulation. In addition, this paper identifies factors that enable and hamper the financialization process. By reviewing different disciplines, this paper suggests new and more holistic ways to study the financialization of living beings in critical accounting research.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102739"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000388/pdfft?md5=1329e6c98dceceb7742a27016290a450&pid=1-s2.0-S1045235424000388-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141067693","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

Theorizing the subjectivizing powers of market-based technologies: Looking beyond coercion and seduction 将基于市场的技术的主观主义力量理论化：超越胁迫和诱惑

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102662

Kristina S. Beime , Hans Englund , Jonas Gerdin , Karin Seger

{"title":"Theorizing the subjectivizing powers of market-based technologies: Looking beyond coercion and seduction","authors":"Kristina S. Beime , Hans Englund , Jonas Gerdin , Karin Seger","doi":"10.1016/j.cpa.2023.102662","DOIUrl":"10.1016/j.cpa.2023.102662","url":null,"abstract":"<div><p>Existing theorizations on how the proliferation of market-based technologies within universities come to foster so-called academic performer subjectivities have mainly drawn attention to their coercive and seductive powers. However, while these theorizations help explain why researchers <em>either</em> unwillingly adapt to, <em>or</em> identify with and cherish, their neoliberal ideals, they are less useful to explain recent empirical results showing that many researchers <em>willingly</em> comply yet are very <em>critical</em> of the very same ideals. Drawing upon an interview study of Swedish researchers, we address this theoretical gap in the literature by analytically disentangling three important qualities of the technologies per se, in terms of them producing performance numbers characterized by <em>Specificness</em>, <em>Ongoingness</em>, and <em>Emptiness</em> (SOE). These three qualities do not only have the dual power to interchangeably provoke bitter and sweet feelings, but also to foster the adoption of an academic performer subjectivity. In fact, it is precisely by provoking bittersweet feelings that these qualities break the sharp edges of pure coercion and seduction, thereby fostering a type of low-affective, yet highly persuasive form of reasoning about pros and cons of market-based technologies, which make their neoliberal ideals seem acceptable and reasonable at the end of the day.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102662"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001181/pdfft?md5=54d2e3541197b6abb23a43191989b2c2&pid=1-s2.0-S1045235423001181-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48051377","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