Critical Perspectives on Accounting

Article	Citations
ESG practices and the cost of debt: Evidence from EU countries	324
Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting	164
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image	36
On the centrality of peripheral research and the dangers of tight boundary gatekeeping	35
A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia	34
Sustainability performance reporting: A technocratic shadowing and silencing	32
On crisis and emergency: Is it time to rethink long-term environmental accounting?	31
Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform	31
How auditors legitimize commercialism: A micro-discursive analysis	29
Bourdieu, strategy and the field of power	27
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens	26
An ecological critique of accounting: The circular economy and COVID-19	26
Accounting and development in Africa	25
The perils of artificial intelligence in academic publishing	24
Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study	24
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis	24
Fighting or supporting corruption? The role of public sector audit organizations in Brazil	24
Not at our table: Stakeholder exclusion and ant/agonistic engagements	23
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises	23
Hillsborough: The fight for accountability	22
Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards	22
Making the invisibles visible: Including animals in sustainability (and) accounting	22
Gender Responsive Budgeting: A tool for gender equality	22
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective	22
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption	21

Financialisation and the Conceptual Framework: An update	21
Instrumentalism and the publish-or-perish regime	20
Accounting and pastoral power in Australian disability welfare reform	18
The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience	18
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms	18
Sustainability reporting practices and their social impact to NGO funding in Italy	18
Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh	17
A Luhmannian perspective on strategy: Strategy as paradox and meta-communication	17
Accounting research boundaries, multiple centers and academic empathy	17
Grounded accountability and Indigenous self-determination	17
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	16
Beyond intentionality in accounting regulation: Habitual strategizing by the IASB	15
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative	15
From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?	15
Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt	14
Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century	14
A critical accounting project for Latin America? Objects of knowledge or ways of knowing	14
A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation	14
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	14
Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective	14
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects	13
Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations	13
The Queering Accounting Manifesto	13
“Free”-to-play game: Governing the everyday life of digital popular culture	13
A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting	13
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics	13
Yield and the city: Swedish public housing and the political significance of changed accounting practices	13
A stakeholder salience perspective on performance and management control systems in non-profit organisations	13
Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors	13
E-commerce and labour tax avoidance	13
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?	12
Putting the patient first? The story of a decoupled hospital management quality initiative	12
Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment	11
True transparency or mere decoupling? The study of selective disclosure in sustainability reporting	11
The emancipatory potential of counter accounting: A Žižekian critique	11
Female leaders as ‘Superwomen’: Post-global financial crisis media framing of women and leadership in investment banking in UK print media 2014–2016	11
Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications	11
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency	11
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature	11
Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya	11
Comparing perceptions of the impact of journal rankings between fields	11
Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective	10
The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria	10
The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village	10
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	10
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare	10
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria	10
Inclusive capitalism as accounting ideology: The case of integrated reporting	9
The blind spots of interdisciplinarity in addressing grand challenges	9
Social investment innovation and the ‘social turn’ of neoliberal finance	9

Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	9
Critique is unsustainable: A polemic	9
In the spotlight: Rethinking NGO accountability in the #MeToo era	9
Accounting research and the significance test crisis	9
Framing accounting for goodwill: Intractable controversies between users and standard setters	9
The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks	8
The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants	8
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda	8
Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting	8
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective	8
Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?	8
Perceptions of retirement savings: Through the lens of Black amaXhosa women in South Africa	8
Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices	8
Artificial intelligence and qualitative research: The promise and perils of large language model (LLM) ‘assistance’	8
Speculative accountability for animal kinship	7
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation	7
The temporal dynamics of enterprise risk management	7
Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis	7
Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?	7
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	7
Social impact disclosure and symbolic power: Evidence from UK fair trade organizations	7
Margaret Archer and a morphogenetic take on strategy	7
Accounting in (direct) action: Prefiguring emancipation in accounting research	7
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	6
Accounting for ignorance: An investigation into corruption, immigration and the state	6
Quo vadis? The future of interdisciplinary accounting research	6
How the Big Four maintain and defend logic equilibrium at concurrent performances	6
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency	6
Accounting colonization, emancipation and instrumental compliance in Nigeria	6
The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research	6
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	6
Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany	6
Emotional propensities and the contemporary Islamic banking industry	5
Use and non-use of accounting information: The case of controversial projects in public and non-profit settings	5
Critical reflections of accounting and social impact (Part II)	5
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	5
Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta	5
Theorizing (and) the future of interdisciplinary accounting research	5
Histories as counter-accounting	5
Accounting, accountability and animals	5
In place, with power: (Re)conceptualising accountability in national non-government organisations	5
Digital technologies and accounting quantification: The emergence of two divergent knowledge templates	5
Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context	5
Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji	5
Public value and pricing in English hospitals: Value creation or value extraction?	5
Special issue on Digitalization, work, and professions	5
Trust in international cooperation: Emotional and cognitive trust complement each other over time	5
Critical auditing studies: Adopting a critical lens toward contemporary audit discourse, practice and regulation	5
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	4
Subject, method and praxis – Conducting critical studies in accounting research	4
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	4
Critical accounting research in Mesoamerica: Accountable to whom?	4
“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures	4
Special issue on Southern Accounts	4
Using qualitative research to effect change: African/American accountants in Black and White	4
Narratives of internal audit: The Sisyphean work of becoming “independent”	4
Institutional agents missing in action?: Management accounting at non-governmental organisations	4
Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	4
Interpreting an escape from an eviction trap as a social account: A Gramscian reading of a credit union’s policies in support of social housing tenants	4
Moral economy, performative materialism, and political rhetorics of sustainability accounting	4
Beyond the pages of the ‘how-to’ textbook: A study of the lived experiences of the accounting ethnographer	3
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	3
Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform	3
Democratizing academic research with Artificial Intelligence: The misleading case of language	3
Critical reflections of accounting and social impact (Part I)	3
The roles of accounting in the racial organization of work	3
From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO	3
The audit of public debt: Auditing as a device for political resistance in a neoliberal era	3
The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective	3
The architecture of accounting and the neoliberal betrayal of life	3
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	3
The myth of workforce reduction efficiency: The performativity of accounting language	3
Critical accounting as an indigenous project	3
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	3
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization	3
Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt	3
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	3
Critical perspectives on NGO governance and accountability	3
The COVID-19 crisis and massive public debts: What should we expect?	3
Surveillance capitalism in the middle east retail sector	3

Performance contracting and moral blindness: A study of autonomy and moral responsibility in Kenyan public enterprises

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