经典马克思主义会计研究：文献回顾与未来研究方向

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

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

Elisavet Mantzari , Stewart Smyth , Sanjay Lanka

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引用次数: 0

摘要

卡尔·马克思继续对学术工作、政治和更广泛的社会产生重大影响。在跨学科和批判性会计研究中，经典马克思主义思想仍然不发达。本文的目的是探索现存的经典马克思主义会计文献，目的是了解已经做了什么和要做什么。为了实现这一目标，我们选择并分析了与经典马克思主义思想有关的学术工作，确定了哪些思想已经被使用，以及它们对会计研究的贡献。本文最后概述了未来的关键会计研究途径。

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Classical Marxist accounting research: A literature review and directions for future research

Karl Marx continues to have a major influence on academic work, politics, and society more broadly. Within interdisciplinary and critical accounting research, classical Marxist ideas remain underdeveloped. The aim of the paper is to explore the extant classical Marxist accounting literature, with the objective to understand what has been done and what is to be done. To address this aim we selected and analysed academic work that has engaged with classical Marxist ideas, identifying which ideas have been used and their contribution to accounting research. The paper concludes by outlining future avenues for critical accounting research.

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations