Critical Perspectives on Accounting

Article	Citations
ESG practices and the cost of debt: Evidence from EU countries	275
Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting	158
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting	109
Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?	50
On the centrality of peripheral research and the dangers of tight boundary gatekeeping	34
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image	34
Decolonial studies in accounting? Emerging contributions from Latin America	31
A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia	31
Being critical about intellectual capital accounting in 2020: An overview	30
Sustainability performance reporting: A technocratic shadowing and silencing	30
Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform	29
Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective	29
On crisis and emergency: Is it time to rethink long-term environmental accounting?	28
How auditors legitimize commercialism: A micro-discursive analysis	27
When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania	26
An ecological critique of accounting: The circular economy and COVID-19	26
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis	24
Bourdieu, strategy and the field of power	24
Accounting and development in Africa	23
Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study	22
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective	22
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens	22
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption	21
Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards	21
Hillsborough: The fight for accountability	21

Fighting or supporting corruption? The role of public sector audit organizations in Brazil	21
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises	20
The counter-performativity of calculative practices: Mobilising rankings of intellectual capital	20
Financialisation and the Conceptual Framework: An update	20
Not at our table: Stakeholder exclusion and ant/agonistic engagements	20
Gender Responsive Budgeting: A tool for gender equality	20
Making the invisibles visible: Including animals in sustainability (and) accounting	20
Sustainability reporting practices and their social impact to NGO funding in Italy	20
The perils of artificial intelligence in academic publishing	19
Grounded accountability and Indigenous self-determination	17
The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience	17
Accounting and pastoral power in Australian disability welfare reform	17
A Luhmannian perspective on strategy: Strategy as paradox and meta-communication	16
Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh	16
From gatekeepers to gateway constructors: Credit rating agencies and the financialisation of housing associations	16
Instrumentalism and the publish-or-perish regime	15
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative	15
Accounting research boundaries, multiple centers and academic empathy	15
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms	15
A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation	14
A critical accounting project for Latin America? Objects of knowledge or ways of knowing	14
Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt	14
Beyond intentionality in accounting regulation: Habitual strategizing by the IASB	13
E-commerce and labour tax avoidance	13
From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?	13
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects	13
Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective	13
Critical perspectives on accounting and journal rankings: Engaging in counter discourses and practices	12
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics	12
Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors	12
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia	12
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports	12
Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations	12
A stakeholder salience perspective on performance and management control systems in non-profit organisations	11
Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century	11
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency	11
Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment	11
Putting the patient first? The story of a decoupled hospital management quality initiative	11
A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting	11
Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?	11
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature	10
Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya	10
Yield and the city: Swedish public housing and the political significance of changed accounting practices	10
Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective	10
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria	10
The Queering Accounting Manifesto	10
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare	10
The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria	10
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria	10
The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village	9

Comparing perceptions of the impact of journal rankings between fields	9
Female leaders as ‘Superwomen’: Post-global financial crisis media framing of women and leadership in investment banking in UK print media 2014–2016	9
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–44	9
“Free”-to-play game: Governing the everyday life of digital popular culture	9
Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications	9
The blind spots of interdisciplinarity in addressing grand challenges	9
In the spotlight: Rethinking NGO accountability in the #MeToo era	8
Critique is unsustainable: A polemic	8
Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective	8
Accounting research and the significance test crisis	8
The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks	8
The emancipatory potential of counter accounting: A Žižekian critique	8
Accounting in Bhopal: Making catastrophe	7
Resistance strategies through the CEO communications in the media	7
Making sense of the temporal dimension of intellectual capital: A critical case study	7
Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?	7
Social investment innovation and the ‘social turn’ of neoliberal finance	7
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda	7
Framing accounting for goodwill: Intractable controversies between users and standard setters	7
Part of the herd or black sheep? An exploration of trainee accountants’ suffering and modes of adaptation	7
Critical accounting scholarship and social movements: The case of rail privatisation in Britain	7
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency	6
Inclusive capitalism as accounting ideology: The case of integrated reporting	6
The temporal dynamics of enterprise risk management	6
Speculative accountability for animal kinship	6
Accounting in (direct) action: Prefiguring emancipation in accounting research	6
The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement	6
Social impact disclosure and symbolic power: Evidence from UK fair trade organizations	6
The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants	6
Perceptions of retirement savings: Through the lens of Black amaXhosa women in South Africa	5
Managerialisation, accountability and everyday resistance in the NGO sector: Whose interests matter?	5
The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research	5
Accounting for ignorance: An investigation into corruption, immigration and the state	5
Accounting, accountability and animals	5
Critical reflections of accounting and social impact (Part II)	5
Critical auditing studies: Adopting a critical lens toward contemporary audit discourse, practice and regulation	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
Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders	5
Theorizing (and) the future of interdisciplinary accounting research	5
Histories as counter-accounting	4
Disciplining human rights organisations through an accounting regulation: A case of the ‘foreign agents’ law in Russia	4
Quo vadis? The future of interdisciplinary accounting research	4
Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere	4
Trust in international cooperation: Emotional and cognitive trust complement each other over time	4
Subject, method and praxis – Conducting critical studies in accounting research	4
“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures	4
Special issue on Southern Accounts	4
Special issue on Accounting for housing, housing crisis and pandemic	4
Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting	4
Narratives of internal audit: The Sisyphean work of becoming “independent”	4
Emotional propensities and the contemporary Islamic banking industry	4
Accounting colonization, emancipation and instrumental compliance in Nigeria	4
Margaret Archer and a morphogenetic take on strategy	4
Special issue on Digitalization, work, and professions	4
Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context	4
Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis	4
Institutional agents missing in action?: Management accounting at non-governmental organisations	3
Intellectual engagements of accounting academics: The ‘forecasted losses' intervention	3
Critical reflections of accounting and social impact (Part I)	3
In place, with power: (Re)conceptualising accountability in national non-government organisations	3
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	3
Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country	3
The audit of public debt: Auditing as a device for political resistance in a neoliberal era	3
Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia	3
Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting	3
Surveillance capitalism in the middle east retail sector	3
How the Big Four maintain and defend logic equilibrium at concurrent performances	3
Beyond the pages of the ‘how-to’ textbook: A study of the lived experiences of the accounting ethnographer	3
Use and non-use of accounting information: The case of controversial projects in public and non-profit settings	3
Do non-audit service failures impair auditor reputation? An analysis of KPMG advisory service scandals in Germany	3
Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices	3
Bringing Shell and Friends of the Earth on stage: A one-act spectacle of oil spills in the Niger Delta	3
Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet	2
Accounting to the end of life. Scarcity, performance and death	2
Maintaining the universal banking model – A study of institutional work in the endogenization of a failed transnational post-crisis financial market reform	2
Work-life balance as gaslighting: Exploring repressive care in female accountants’ careers	2
Corporate reporting on conflict: A struggle over land	2
Is critique sustainable? A commentary on Bigoni and Mohammed	2
Examine the available evidence: Was the Duhnke PCAOB captured?	2

Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia	2
Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting	2
Obtaining entity-specific information and dealing with uncertainty: Financial accountants' response to their changing work of financial reporting and the role of boundary objects	2
Code as constitution: The negotiation of a uniform accounting code for U.S. railway corporations and the moral justification of stakeholder claims on wealth	2
The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis	2
Meeting the research(er) and the researched halfway	2
Evidence on the homogeneity of personality traits within the auditing profession	2
Moral economy, performative materialism, and political rhetorics of sustainability accounting	2
Accounting and statecraft in China: Accrual accounting for effective government rather than efficient market	2
The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective	2
The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism	2
Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies	2
Critical perspectives on NGO governance and accountability	2
From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting	2
Imagining cooperative tax regulation: Common origins, divergent paths	2
‘Angry accountants’: Making sense of professional identity crisis on online communities	2
The productive accountant as (un-)wanted self: Realizing the ambivalent role of productivity measures in accountants’ identity work	2
The myth of workforce reduction efficiency: The performativity of accounting language	2
The conflict of interest in tax scholarship	2
Critical accounting research in Mesoamerica: Accountable to whom?	2
Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring	2
Oppressed by consumerism: The emancipatory role of household accounting	2
The effect of organised hypocrisy: Compensation committees and fair compensation in the Ghanaian mining industry	2
The problematics of financialization – On the important (but neglected) horizontal axis of organizational action	2
A critical review of AI in accounting education: Threat and opportunity	2
Wealth taxes and the post-COVID future of the state	2
The architecture of accounting and the neoliberal betrayal of life	2
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia	2
The COVID-19 crisis and massive public debts: What should we expect?	2