认知攻击时代的言论风险-第一部分

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2025-07-18 DOI:10.1016/j.cpa.2025.102807

Jane Andrew, Yves Gendron, Helen Tregidga

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引用次数: 0

摘要

这篇社论旨在开启一场更广泛的对话，讨论在言论和民主面临日益严重的威胁之际，如何保持批判性的探究。我们鼓励所有致力于批判性学术和民主问责制的人积极参与，分享策略、经验和面对知识攻击的集体行动的新可能性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The risks of speech in times of epistemic assault – Part I

This editorial is intended as an opening to a broader dialogue about sustaining critical inquiry amid growing threats to speech and democracy. We encourage all those committed to critical scholarship and democratic accountability to participate actively, sharing strategies, experiences, and new possibilities for collective action in the face of epistemic assault.

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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