Critical Perspectives on Accounting

(The median citation count of Critical Perspectives on Accounting is 2. 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 2020-01-01 to 2024-01-01.)
ESG practices and the cost of debt: Evidence from EU countries186
Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting119
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting95
Fossil fuel reserves and resources reporting and unburnable carbon: Investigating conflicting accounts47
Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?39
Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective28
Being critical about intellectual capital accounting in 2020: An overview27
Sustainability performance reporting: A technocratic shadowing and silencing25
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image24
Decolonial studies in accounting? Emerging contributions from Latin America24
On the centrality of peripheral research and the dangers of tight boundary gatekeeping24
How auditors legitimize commercialism: A micro-discursive analysis23
A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia22
Hurricane Katrina: Exploring justice and fairness as a sociology of common good(s)21
When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania21
An ecological critique of accounting: The circular economy and COVID-1921
Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform21
Bourdieu, strategy and the field of power21
On crisis and emergency: Is it time to rethink long-term environmental accounting?20
Hillsborough: The fight for accountability20
Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards19
Playing the Big Four recruitment game: The tension between illusio and reflexivity19
Sustainability reporting practices and their social impact to NGO funding in Italy19
Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study19
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis18
Fighting or supporting corruption? The role of public sector audit organizations in Brazil17
Grounded accountability and Indigenous self-determination17
The counter-performativity of calculative practices: Mobilising rankings of intellectual capital16
Gender Responsive Budgeting: A tool for gender equality16
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective16
The emergence of benefit corporations: A cautionary tale16
A Luhmannian perspective on strategy: Strategy as paradox and meta-communication15
Accounting and development in Africa15
Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt14
Executive remuneration and the limits of disclosure as an instrument of corporate governance14
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption14
Not at our table: Stakeholder exclusion and ant/agonistic engagements14
Making the invisibles visible: Including animals in sustainability (and) accounting13
Addressing the English language hegemony problem in academia: An ongoing experiment and preliminary policy13
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises13
Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh13
The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience13
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms13
Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective13
Financialisation and the Conceptual Framework: An update12
Accounting and pastoral power in Australian disability welfare reform12
Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion11
E-commerce and labour tax avoidance11
Using accountability to shape the common good11
Accounting research boundaries, multiple centers and academic empathy11
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens11
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative10
Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles10
Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century10
Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations10
A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation10
The discursive legitimation of profit in public-private service delivery10
The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village9
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports9
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics9
A stakeholder salience perspective on performance and management control systems in non-profit organisations9
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare9
Instrumentalism and the publish-or-perish regime9
The perils of artificial intelligence in academic publishing9
A critical accounting project for Latin America? Objects of knowledge or ways of knowing9
From gatekeepers to gateway constructors: Credit rating agencies and the financialisation of housing associations9
Critical perspectives on accounting and journal rankings: Engaging in counter discourses and practices9
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency9
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia8
From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?8
Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective8
The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria8
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects8
Making sense of the temporal dimension of intellectual capital: A critical case study7
Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy7
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–447
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria7
Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment7
Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors7
Yield and the city: Swedish public housing and the political significance of changed accounting practices7
Beyond intentionality in accounting regulation: Habitual strategizing by the IASB7
Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya7
Competing logics in university accounting education in post-revolutionary Russia7
Accounting research and the significance test crisis7
Female leaders as ‘Superwomen’: Post-global financial crisis media framing of women and leadership in investment banking in UK print media 2014–20166
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency6
Accounting in Bhopal: Making catastrophe6
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?6
Critical accounting scholarship and social movements: The case of rail privatisation in Britain6
Beyond accountants as technocrats: A common good perspective6
In the spotlight: Rethinking NGO accountability in the #MeToo era6
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective6
Social impact disclosure and symbolic power: Evidence from UK fair trade organizations5
Social investment innovation and the ‘social turn’ of neoliberal finance5
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation5
Banking for the common good: A Lonerganian perspective5
Framing accounting for goodwill: Intractable controversies between users and standard setters5
Accounting, the public interest and the common good5
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria5
Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications5
The public interest, the common good: A radical profession?5
“Free”-to-play game: Governing the everyday life of digital popular culture5
Putting the patient first? The story of a decoupled hospital management quality initiative5
Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives5
The temporal dynamics of enterprise risk management5
Speculative accountability for animal kinship4
Resistance strategies through the CEO communications in the media4
The Queering Accounting Manifesto4
Narratives of internal audit: The Sisyphean work of becoming “independent”4
Subject, method and praxis – Conducting critical studies in accounting research4
The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks4
Wealth taxes and the post-COVID future of the state4
The blind spots of interdisciplinarity in addressing grand challenges4
Critique is unsustainable: A polemic4
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature4
Margaret Archer and a morphogenetic take on strategy4
Public value and pricing in English hospitals: Value creation or value extraction?4
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement4
Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?4
Use and non-use of accounting information: The case of controversial projects in public and non-profit settings3
A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting3
Critical reflections of accounting and social impact (Part I)3
Trust in international cooperation: Emotional and cognitive trust complement each other over time3
Surveillance capitalism in the middle east retail sector3
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda3
Accounting colonization, emancipation and instrumental compliance in Nigeria3
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country3
Special issue on Southern Accounts3
Accounting for the ‘deviant’ in 19th century Italian prisons3
Comparing perceptions of the impact of journal rankings between fields3
Critical auditing studies: Adopting a critical lens toward contemporary audit discourse, practice and regulation3
How the Big Four maintain and defend logic equilibrium at concurrent performances3
Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis3
Histories as counter-accounting3
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention3
Accounting in (direct) action: Prefiguring emancipation in accounting research3
Meeting the research(er) and the researched halfway3
Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context3
Accounting for ignorance: An investigation into corruption, immigration and the state3
Perceptions of retirement savings: Through the lens of Black amaXhosa women in South Africa3
Disciplining human rights organisations through an accounting regulation: A case of the ‘foreign agents’ law in Russia3
The audit of public debt: Auditing as a device for political resistance in a neoliberal era2
The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective2
Quo vadis? The future of interdisciplinary accounting research2
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis2
‘Angry accountants’: Making sense of professional identity crisis on online communities2
Critical reflections of accounting and social impact (Part II)2
Accounting to the end of life. Scarcity, performance and death2
Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta2
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market2
Institutional agents missing in action?: Management accounting at non-governmental organisations2
Beyond the pages of the ‘how-to’ textbook: A study of the lived experiences of the accounting ethnographer2
Accounting, accountability and animals2
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere2
The COVID-19 crisis and massive public debts: What should we expect?2
Special issue on Digitalization, work, and professions2
Special issue on Accounting for housing, housing crisis and pandemic2
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders2
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform2
The conflict of interest in tax scholarship2
Resistance is fertile: A Bourdieusian analysis of accounting and land reform in Fiji2
“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures2
Critical perspectives on NGO governance and accountability2
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth2
Inclusive capitalism as accounting ideology: The case of integrated reporting2
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting2
Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices2
The emancipatory potential of counter accounting: A Žižekian critique2
Theorizing (and) the future of interdisciplinary accounting research2