Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners
who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices
and corporate behavior are inextricably connected with ... click here for full Aims & Scope
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners
who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices
and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From
such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical
and practical means by which we apprehend and affect that activity.
Research Areas Include:
• Studies involving the
political economy of accounting, critical accounting, radical accounting, and accounting's implication in the exercise of power
•
Financial accounting's role in the processes of international capital formation, including its impact on stock market stability and international
banking activities
• Management accounting's role in organizing the labor process
• The relationship between accounting
and the state in various social formations
• Studies of accounting's historical role, as a means of "remembering" the subject's
social and conflictual character
• The role of accounting in establishing "real" democracy at work and other domains of life
• Accounting's adjudicative function in international exchanges, such as that of the Third World debt
A
• ntagonisms
between the social and private character of accounting, such as conflicts of interest in the audit process
• The identification
of new constituencies for radical and critical accounting information
• Accounting's involvement in gender and class conflicts
in the workplace
• The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy
•
Reappraisals of the role of accounting as a science and technology
• Critical reviews of "useful" scientific knowledge about
organizations
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Editors
M. Annisette
C. Cooper
D. Neu
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