Critical Perspectives on Accounting最新文献

{"title":"Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆","authors":"Valerio Antonelli,&nbsp;Raffaele D'Alessio,&nbsp;Lucia Lauri,&nbsp;Raffaele Marcello","doi":"10.1016/j.cpa.2024.102714","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102714","url":null,"abstract":"<div><p>Professional bodies usually pursue domination objectives in their contexts of reference, by activating political, cultural, relational, and symbolic instruments to acquire and ensure economic or social benefits for their members. The current paper examines the role played by the national accounting professional body (Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili) in the field of statutory auditing for small and medium-sized enterprises in Italy.</p><p>This paper is based on interviews held with the presidents of the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili and a selection of presidents of the local branches, as well as on several primary and secondary documentary sources. It combines ‘closure theory’ with a Bourdieusian approach, by interpreting the profession as a field in which various forms of capital are arranged and a habitus is consolidated at the level of individual professionals. This study shows the strategy followed by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili in the period 2009–2021, through the accumulation of symbolic and social capital and the production of objectified and then institutionalised cultural capital, to achieve a condition of professional closure.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102714"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000133/pdfft?md5=469dcf72015b97ea76fa66e86e5f9b8c&pid=1-s2.0-S1045235424000133-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139548451","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}

{"title":"Against new humanitarian management: Prefigurative accounting in the humanitarian field","authors":"Bruno Cazenave ,&nbsp;Jeremy Morales","doi":"10.1016/j.cpa.2024.102718","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102718","url":null,"abstract":"<div><p>This paper studies one large humanitarian NGO, Doctors Without Borders (Médecins Sans Frontières). We argue that its accounting practices can act as a ‘prefiguration’ of the organisational practices it wants to promote more widely. Precisely, the organisation is critical of what we call a ‘new humanitarian management’, which we characterise through three interconnected dimensions – a performance model that promotes efficiency and standardised projects, increasingly financial, upward accountability, and managerialised norms and values. We therefore detail how MSF responds to this trend with a performance model that rejects commensurability and disembeddedness, an alternative form of accountability framed around (self-)criticism, and strong normative controls aiming at encouraging humanitarian entrepreneurship. These alternative practices suggest that organisations promoting emancipation externally should start by shaping their internal processes and controls to offer ‘moments of prefiguration’. We therefore contribute to the literature on alternative accounts and emancipatory accounting by discussing the possibilities of what we call ‘prefigurative accounting’.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102718"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000170/pdfft?md5=72fe173474001b991826982ee4328fc9&pid=1-s2.0-S1045235424000170-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139548452","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}

{"title":"Neoliberalism, ‘honour’-based regulatory frameworks of accounting and accountability in a social context: An examination of the role of accounting in the management of subsidies on petroleum products in Nigeria","authors":"Owolabi M. Bakre ,&nbsp;Sean McCartney ,&nbsp;Simeon Femi Fayemi ,&nbsp;Mohammad Nurunnabi ,&nbsp;Saad Almosa","doi":"10.1016/j.cpa.2023.102605","DOIUrl":"10.1016/j.cpa.2023.102605","url":null,"abstract":"<div><p><span>Nigeria subsidises the cost of petroleum products for its citizens, but corruption<span> means that the cost is rising and to maintain the subsidy, Nigeria has sought financial support from international financial institutions, such as the World Bank and International Monetary Fund. However, this support is contingent on neoliberal economic policy reform, in which the World Bank calls for the removal of petroleum product subsidies and the implementation of Western ‘honour’-based regulatory frameworks, that is, </span></span>International Financial Reporting Standards<span> (IFRS) and International Public Sector Accounting Standards (IPSAS), to improve transparency and accountability. Considering endemic corruption in the Nigerian cultural and socio-political context, where political elites can override any rule and politicians, public officials, and professionals can intentionally manipulate accounting records, we examine the limits of governance/accounting frameworks and explore the boundaries of accountants’ oversight function. In particular, we discuss the impact of ‘honour’-based regulatory frameworks, such as IFRS and IPSAS, on transparency and accountability in the Nigerian oil and gas sector and in the government subsidy programme. This study challenges the neoliberal assumption that Western ‘honour’-based IFRS and IPSAS, widely adopted in developed countries where fraud is rare, can improve transparency and accountability in developing economies like Nigeria, where corruption is endemic.</span></p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102605"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47933929","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}

{"title":"Bitcoin: An accounting regime","authors":"Mélissa Fortin ,&nbsp;Erica Pimentel","doi":"10.1016/j.cpa.2024.102731","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102731","url":null,"abstract":"<div><p>Bitcoin is a cryptocurrency and payment system that leverages blockchain technology to disintermediate financial transactions. Drawing on a netnography of the early Bitcoin community from the technology’s formation in 2008 through to the disappearance of its founder in 2011, this paper demonstrates the contours of Bitcoin as an accounting regime. We propose that Bitcoin constitutes a new technology built upon social practices infused with accounting language to inscribe economic value in a particular regime of verification and validation. These practices are shaped by social relations and fuse accounting and programming logic to create a new Bitcoin mindset. While Bitcoin purports to replace trust-in-persons with trust-in-systems, we demonstrate that the actual power of Bitcoin as an accounting regime depends on the human interactions underpinning the system. We also offer a critical perspective on Bitcoin by examining the potential consequences of a payment system that mobilizes accounting practices in service of an ideology that rejects any form of oversight.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102731"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140181077","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}

{"title":"Management accountants—A gendered image","authors":"Virpi Ala-Heikkilä ,&nbsp;Anna-Maija Lämsä ,&nbsp;Marko Järvenpää","doi":"10.1016/j.cpa.2024.102724","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102724","url":null,"abstract":"<div><p>It has been argued that masculinity in the field of accounting is in flux and that new gendered expectations may be emerging. This study takes an important step toward a discussion on management accountants’ gendered image and broadens understanding of masculinity in the field of management accounting. The question it raises is whether the notion of hegemonic masculinity is dominant in the image and whether the image might be expanding. A qualitative case study of a global technology company was conducted, drawing on 100 of its job advertisements for management accountants and 31 semi-structured interviews with its management accountants and operational managers. The findings revealed that even though some caring attributes, such as empathy, were constructed as important, causing the hegemonic masculinity to seem softer, the image of the ideal management accountant predominantly aligns with hegemonic masculinity, more specifically with transnational business masculinity and entrepreneurialism, which emphasize business performance and maximization of the self. The dominance of hegemonic masculinity leads to the colonization of “othered” bodies, namely women in management accounting. The results critique mainstream management accounting research, which considerably lacks gender analysis.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102724"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000236/pdfft?md5=4cf3bd84304f0b0cb5f83d97eaa4f2ed&pid=1-s2.0-S1045235424000236-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139985094","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}

{"title":"Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective","authors":"Nglaa Ahmad ,&nbsp;Shamima Haque ,&nbsp;Muhammad Azizul Islam","doi":"10.1016/j.cpa.2023.102677","DOIUrl":"10.1016/j.cpa.2023.102677","url":null,"abstract":"<div><p>This study provides a linguistic analysis of three modern slavery disclosure regulations, the California Transparency in the Supply Chain Act (CTSCA) 2010, section 54 of the UK Modern Slavery Act 2015 and the Australian Modern Slavery Act 2018. These regulations require companies to report their actions to tackle labour exploitation within global supply chains. Based on World-System Theory (WST: Wallerstein, 1975, 1979, 2015) and by relying on Critical Discourse Analysis (CDA), we examined the disclosure regulations and found that the texts of and discourses around the regulations are not neutral and allow social wrongs to continue in global supply chains. Although regulators claim modern slavery disclosure regulations to be a step in the right direction, our investigation reveals a different picture: the linguistic features of the regulations support the perpetuating risk of modern slavery in global supply chains based in the periphery countries. We argue that changing the current global power structure/system is necessary to address the grand challenges of regulating modern slavery. There is a need for disclosure regime that can protect vulnerable communities, including workers in the global supply chains.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102677"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001338/pdfft?md5=8ad908c01b594ec75f908da3c94979b6&pid=1-s2.0-S1045235423001338-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135764252","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}

{"title":"Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)","authors":"Massimo Costa ,&nbsp;Stefano Coronella ,&nbsp;Giuseppe Valenza ,&nbsp;Antonio D'Andreamatteo","doi":"10.1016/j.cpa.2024.102728","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102728","url":null,"abstract":"<div><p>This article proposes a historical analysis of the evolution of both the asset-liability and the revenue-expense views as accounting paradigms functional to the expression of the hegemonic relations exercised by the ruling classes in their social contexts. Focusing on the United States and Italy, the study outlines the common trajectories of the development of the revenue-expense accounting system after the initial classical asset-liability phase. It then highlights the differences in terms of the subsequent changes that drove the United States to new asset-liability positions of a financial connotation, whilst, in Italy, they were more oriented towards the consolidation of the revenue-expense view. The research methodology is based on critical accounting history lenses, using Gramsci’s concepts of Integral State, ideology, and intellectuals to analyse and understand the above developments. The study concludes that the asset-liability paradigm, which has been spreading in the United States since the 1960s, has characteristics that are useful for the neoliberal ideology and the implementation of its programme, contributing to the cultural hegemony of financial capitalism. In Italy, on the other hand, there has been the persistence of the revenue-expense paradigm, which has characteristics less compatible with the aforementioned ideology. Central to this dynamic has been the mediation of intellectuals in the accounting bodies of Civil Society and in the apparatuses of Political Society. These paradigms should, therefore, be the subject of renewed interest in the debate of the international scientific community, as well as in professional practice, in order to support the strengthening of a role of accounting intellectuals functional to the interests of the subordinate classes, for a truly emancipatory function of accounting with respect to the current dominant hegemony.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102728"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000273/pdfft?md5=c545e4b230bac4ad922517847d731d24&pid=1-s2.0-S1045235424000273-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140190934","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}

{"title":"Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia","authors":"João Paulo Resende de Lima ,&nbsp;Silvia Pereira de Castro Casa Nova ,&nbsp;Elisabeth de Oliveira Vendramin","doi":"10.1016/j.cpa.2023.102600","DOIUrl":"10.1016/j.cpa.2023.102600","url":null,"abstract":"<div><p>In this paper, we analyze women’s experiences in the Brazilian accounting academia to understand how entrenched sexism shapes their socialization process. We argue that the doctoral programs's socialization is based on rooted sexism that reinforces and maintains the construction of scarcity of women in accounting academia. Theoretically, we draw upon the discussion of sexism and academic socialization processes. Methodologically, we conducted 19 interviews with 17 women, both pursuing their Ph.D. or already working as faculties. Our evidence points to three main findings: (i) women are constantly being expelled from accounting academia and receiving constant reminders that they are an abject body in a masculine/masculiniized environment; (ii) this expulsion attempt is embodied especially during motherhood – that constitutes an embodied process of othering – and by objectification, navigating both silence and sexualization; and (iii) they resist by relying upon have values opposed to the pale male me(n)ritocratic ideal. We conclude that the “old boys’ club” pillars are being challenged as women subvert the established sexist values. This paper has a twofold contribution: (i) presenting the anatomy of how sexism takes form in the socialization process and questioning the taken-for-granted doctoral program’s rules while presenting a new possibility of academic values, and; (ii) adding Brazilian voices to the diversity and inclusion accounting literature.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102600"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000515/pdfft?md5=cbb975d9603664a189fe66d4b6953222&pid=1-s2.0-S1045235423000515-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45157295","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}

{"title":"Accounting artifacts and the reformation of a national healthcare system","authors":"Abu Shiraz Rahaman,&nbsp;Dean Neu,&nbsp;Jeff Everett","doi":"10.1016/j.cpa.2024.102719","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102719","url":null,"abstract":"<div><p>This study examines the role of ‘accounting artifacts’ in the reformation of a country’s healthcare system. Focusing on a single hospital and four decades of policy reform in the African nation of Ghana, and starting from Pierre Bourdieu’s <em>Logic of Practice</em>, the study shows how different forms, constructions, and classifications of accounting information—or accounting artifacts—shape policy regimes and facilitate particular patterns of activity and interaction. The study demonstrates how these regimes and patterns, in conjunction with the embedded social memory or <em>habitus</em> of individual actors, in turn lead to the construction and use of new artifacts. Finally, the study highlights how hospital staff and patients use various tactics to work with and around these artifacts, resulting in at times unintended consequences and the need to pursue new policy directions. In so doing, the study furthers our understanding of why policy-reform processes in the field of healthcare are so often sequential, if not perpetual, in nature.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102719"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000182/pdfft?md5=57f921d25b30584e0ed803f7ce0ff518&pid=1-s2.0-S1045235424000182-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139674908","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}

{"title":"Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa","authors":"Angella Ndaka ,&nbsp;Philippe J.C. Lassou ,&nbsp;Konan Anderson Seny Kan ,&nbsp;Samuel Fosso-Wamba","doi":"10.1016/j.cpa.2024.102736","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102736","url":null,"abstract":"<div><p>This research draws from decolonial, and feminist Science and Technologies Studies approaches to explore the power dynamics of accounting knowledge systems in African contexts. It investigates traditional African indigenous accounting systems, then focuses on the current accounting systems used on the continent and future accounting possibilities presented by AI. We argue that while current accounting systems used in Africa are dominantly Western-centric, AI may reproduce and amplify this structural and systemic power dominance, which has further socio-material consequences on the continent. In trying to mitigate these effects, we propose response-ability in the conceptualization, design, and adoption of AI accounting systems. Fundamentally, we aim to open a discussion for rethinking how these systems can address social issues in alternative worlds and consider alternative and indigenous knowledge systems in African contexts. Toward this end, we seek to open conversations on how accounting AI applications can be designed and adopted in ways that reflect and promote the fundamental principles of objectivity, transparency, accountability, and trustworthiness as embedded locally in African community life and values.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102736"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000352/pdfft?md5=32262f025b327216cfbf4a34072a0801&pid=1-s2.0-S1045235424000352-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140825003","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}