移民核算：对边缘研究对话的调查

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2025-09-01 DOI:10.1016/j.cpa.2025.102813

Amanda Curry , Johan Sandström , Stig Westerdahl

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引用次数: 0

摘要

本文对以往关于会计与移民关系的研究进行了评估。尽管会计和移民的概念在许多方面相互联系，并且移民是最重要的全球挑战之一，但研究对话是有限的和庞大的。在会计和移民之间的联系中，可以识别出四种不同的流：1)使移民历史化，2)在边境控制移民，3)构建可就业的移民，以及4)倾听移民的声音。基于跨流分析，本文强调了会计在移民和迁移过程中的五个相互关联的作用，这些作用也为未来的研究提供了建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Accounting for migration: An inquiry into a research conversation in the margins

This article provides an assessment of previous research on the nexus between accounting and migration. Despite ideas of accounting and migration interlinking in many ways, and with migration as one of the most important global challenges, the research conversation is limited and sprawling. Four different streams are discerned in the nexus between accounting and migration: i) historizing the migrant, ii) controlling migrants at the border, iii) constructing the employable migrant, and iv) listening to the voices of migrants. Based on a cross-stream analysis, five interrelated roles of accounting in the making of migrants and migration are highlighted, roles that also serve as springboards to suggestions for future 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