Critical Perspectives on Accounting

Papers
(The median citation count of Critical Perspectives on Accounting is 4. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-06-01 to 2025-06-01.)
ArticleCitations
Editorial Board/Publication Information446
Editorial Board/Publication Information223
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis50
Accounting for ignorance: An investigation into corruption, immigration and the state47
Mediating ESG: Mapping individual responses to a changing field44
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda42
Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State41
Critical accounting as an indigenous project39
The internationalization of Italian critical accounting scholarship: between language and national tradition37
How tax administration influences social justice: The relational power of accounting technologies34
Language was always a companion of the empire34
Denunciation and resistance in post-crisis sensemaking33
Editorial Board/Publication Information32
Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934–1945)31
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work31
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders30
ChatGPT and accounting in African contexts: Amplifying epistemic injustice29
Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence29
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth29
Gender Responsive Budgeting: A tool for gender equality29
Critical reflections of accounting and social impact (Part II)29
Imagining cooperative tax regulation: Common origins, divergent paths27
Management accountants—A gendered image25
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis25
Wealth taxes and the post-COVID future of the state24
How auditors legitimize commercialism: A micro-discursive analysis24
Editorial Board/Publication Information24
Quo vadis? The future of interdisciplinary accounting research23
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image22
Sophistry and high electricity prices in Australia21
Editorial Board/Publication Information20
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies20
The quid pro quo of charity: accounting, power and social positioning20
The translation of an extraordinary event and the role of accounts: The covid-19 case20
The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective19
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention19
Social investment innovation and the ‘social turn’ of neoliberal finance19
Therapeutic governance: The art of mediating shame and blame and quasi-judicial pragmatic technologies in Indonesian government auditor-auditee engagements19
Subject, method and praxis – Conducting critical studies in accounting research18
Media framing in Wirecard’s fraud scandal: Facts, failures, and spying fraudster fantasies18
Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK18
Stories of resistance: The role of online forums in response to Uber’s algorithmic management18
Constructing housing literacy through financial literacy17
Editorial Board/Publication Information17
Is critique sustainable? A commentary on Bigoni and Mohammed16
Diversity, dialogic pedagogy and intersubjectivity in the classroom: Contributions from the Global South16
Working apart: Remote working and social bonding in the Big Four audit firms16
A stakeholder salience perspective on performance and management control systems in non-profit organisations16
Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting15
Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises15
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization15
Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica14
Financialisation and the Conceptual Framework: An update14
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market14
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria14
Theorizing (and) the future of interdisciplinary accounting research14
Critical accounting scholarship and social movements: The case of rail privatisation in Britain14
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform14
Editorial Board/Publication Information13
Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆13
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia13
Editorial Board/Publication Information13
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’13
Evidence on the homogeneity of personality traits within the auditing profession12
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective12
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics12
The perils of artificial intelligence in academic publishing12
A problematizing review of the financialization of living beings12
Special issue on Digitalization, work, and professions12
Cultural sustainability and the construction of (in)commensurability:  cultural heritage at the Roşia Montană mining site12
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates12
Inclusive capitalism as accounting ideology: The case of integrated reporting12
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia11
Comparing perceptions of the impact of journal rankings between fields11
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting11
Accounting and pastoral power in Australian disability welfare reform11
Making the invisibles visible: Including animals in sustainability (and) accounting10
Big data and accounting10
Examine the available evidence: Was the Duhnke PCAOB captured?10
ESG practices and the cost of debt: Evidence from EU countries10
Consequences of accountings, distributional and otherwise10
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative10
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria10
Classical Marxist accounting research: A literature review and directions for future research10
The audit of public debt: Auditing as a device for political resistance in a neoliberal era10
Democratizing academic research with Artificial Intelligence: The misleading case of language10
Editorial Board/Publication Information9
A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly9
Accounting and social mobilization: The counter accounts of the university student movement in Colombia9
Editorial Board9
Giving sense to and making sense of OCI: When each component makes sense, but the whole does not9
Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy9
Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization9
Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada9
Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–19439
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa9
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects9
In support of making up users8
Environmental accounting: In communicating reality, do we construct reality?8
An ecological critique of accounting: The circular economy and COVID-198
The auditors and the media as central actors in accounting fraud and scandal8
Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective8
Editorial Board8
The conflict of interest in tax scholarship8
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement8
Decolonial studies in accounting? Emerging contributions from Latin America7
On crisis and emergency: Is it time to rethink long-term environmental accounting?7
The COVID-19 crisis and massive public debts: What should we expect?7
The temporal dynamics of enterprise risk management7
‘Angry accountants’: Making sense of professional identity crisis on online communities7
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere7
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency7
Against new humanitarian management: Prefigurative accounting in the humanitarian field7
Accounting artifacts and the reformation of a national healthcare system6
Critical perspectives on NGO governance and accountability6
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–446
Accounting, accountability and animals6
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand6
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 6
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation6
The architecture of accounting and the neoliberal betrayal of life6
Public value and pricing in English hospitals: Value creation or value extraction?6
Editorial Board/Publication Information6
Maintaining and extending hegemony: The politics of accounting standard setting6
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia6
Hegemonic influence and selectivity in financial accountability discharge: Evidence from Ghana’s oil and gas sector5
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption5
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform5
Time, workload model and the entrepreneurial construction of the neoliberal academic5
Framing accounting for goodwill: Intractable controversies between users and standard setters5
Special Issue Editorial: Covid and the environment in crisis5
Putting the patient first? The story of a decoupled hospital management quality initiative5
Patriarchy, capitalism, and accounting: A herstory5
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country5
Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform5
Institutional agents missing in action?: Management accounting at non-governmental organisations5
Let the right one in: ‘Accounting proxemics’ in the design of performance indicators5
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports5
Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts5
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature5
Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship5
“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements4
Editorial Board4
Editorial Board/Publication Information4
“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative4
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises4
SMEs tax minimization as shared responsibility4
Editorial Board/Publication Information4
Accounting and development in Africa4
Editorial Board4
Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research4
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms4
Lived experiences of everyday financialization: A layered performativity approach4
Sustainability reporting practices and their social impact to NGO funding in Italy4
Meeting the research(er) and the researched halfway4
Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet4
NGOs, public accountability, and critical accounting education: Making data speak4
Corporate reporting on conflict: A struggle over land4
“Free”-to-play game: Governing the everyday life of digital popular culture4
Wealth taxation of individuals and equity: A political-cultural market theory perspective4
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