Critical Perspectives on Accounting

(The TQCC of Critical Perspectives on Accounting is 8. 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
On the centrality of peripheral research and the dangers of tight boundary gatekeeping24
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image24
Decolonial studies in accounting? Emerging contributions from Latin America24
How auditors legitimize commercialism: A micro-discursive analysis23
A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia22
Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform21
Bourdieu, strategy and the field of power21
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
Hillsborough: The fight for accountability20
On crisis and emergency: Is it time to rethink long-term environmental accounting?20
Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study19
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
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
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
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
Accounting and pastoral power in Australian disability welfare reform12
Financialisation and the Conceptual Framework: An update12
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens11
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
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
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
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
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects8
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