Critical Perspectives on Accounting最新文献

英文中文

Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-02-21 DOI: 10.1016/j.cpa.2024.102786

Farzana Aman Tanima , Judy Brown , Jesse Dillard

Prior accounting research highlights the neoliberal discourse that dominates development institutions’ thinking and practices, including its market-focused representations of what it means to be an “empowered woman”. Building on Tanima et al. (2020, 2023, 2024), we report on a critical dialogic accounting and accountability (CDAA) engagement, employing participatory action research (PAR) methods, aimed at establishing space for a group of poor women in Bangladesh to discuss and collectively reflect on their views about women’s empowerment and microfinance. PAR methods were used to promote discussion of neoliberal approaches to microfinance and women’s empowerment and explore alternative possibilities associated with gender and development (GAD) discourse. We illustrate how group discussions and storytelling activities informed by ideas of micropolitics, divergent discourses and a “politics of becoming” (Connolly, 1995, Connolly, 2011) promoted discussion and debate of patriarchal discourses and the neoliberal subject position of “rational economic woman”. Ten years on from the engagement reported here, we also reflect on the distinctive nature of CDAA engagement and how our early experiences in, and learnings from, this study have shaped our ongoing research in this area.

先前的会计研究强调了主导发展机构思维和实践的新自由主义话语，包括其对 "赋权妇女 "的市场化表述。在 Tanima 等人（2020、2023、2024 年）的基础上，我们报告了一项批判性对话会计与问责（CDAA）活动，该活动采用参与式行动研究（PAR）方法，旨在为孟加拉国的一群贫困妇女创造空间，让她们讨论并集体反思自己对妇女赋权和小额信贷的看法。参与式行动研究方法被用来促进对小额信贷和妇女赋权的新自由主义方法的讨论，并探索与性别和发展（GAD）论述相关的其他可能性。我们说明了小组讨论和讲故事活动是如何在微观政治、不同话语和 "成为的政治"（Connolly，1995 年；Connolly，2011 年）思想的指导下，促进对父权制话语和新自由主义 "理性经济女性 "主体地位的讨论和辩论的。本文所报告的参与活动已经过去十年了，我们也在反思 CDAA 参与活动的独特性质，以及我们在这项研究中的早期经验和学习如何影响了我们在这一领域的持续研究。

{"title":"Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research","authors":"Farzana Aman Tanima , Judy Brown , Jesse Dillard","doi":"10.1016/j.cpa.2024.102786","DOIUrl":"10.1016/j.cpa.2024.102786","url":null,"abstract":"<div><div>Prior accounting research highlights the neoliberal discourse that dominates development institutions’ thinking and practices, including its market-focused representations of what it means to be an “empowered woman”. Building on Tanima et al. (2020, 2023, 2024), we report on a critical dialogic accounting and accountability (CDAA) engagement, employing participatory action research (PAR) methods, aimed at establishing space for a group of poor women in Bangladesh to discuss and collectively reflect on their views about women’s empowerment and microfinance. PAR methods were used to promote discussion of neoliberal approaches to microfinance and women’s empowerment and explore alternative possibilities associated with gender and development (GAD) discourse. We illustrate how group discussions and storytelling activities informed by ideas of micropolitics, divergent discourses and a “politics of becoming” (<span><span>Connolly, 1995</span></span>, <span><span>Connolly, 2011</span></span>) promoted discussion and debate of patriarchal discourses and the neoliberal subject position of “rational economic woman”. Ten years on from the engagement reported here, we also reflect on the distinctive nature of CDAA engagement and how our early experiences in, and learnings from, this study have shaped our ongoing research in this area.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102786"},"PeriodicalIF":8.3,"publicationDate":"2025-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143465501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial gaslighting: The financialisation of care in later life

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-01-27 DOI: 10.1016/j.cpa.2025.102788

Erin Twyford , Rachel Rowe , Jane Andrew

The world’s population is ageing, and the provision and sustainability of aged care services are urgent. Like structural reforms in similar settings, aged care has been subjected to the logics of financialisation, yet few studies examine its mobilisation in aged care. Drawing on nearly 900 submissions to the Royal Commission into Aged Care Quality and Safety in Australia, we provide insights into how financialisation presents in an aged care setting and its implications for older people. The study draws on three features of financialisation to explore its effects on everyday life within this context: the ‘assetisation’ of the home; the rhetoric of choice used to shift risks from the state to people; and the discourse of financial literacy, which has cultivated individual responsibility for the management of aged care. We argue that older people are ‘financially gaslit’ into believing that the provision of aged care is designed to support autonomy, choice, and information symmetries when, in reality, financialisation in aged care involves significant wealth transfer from individuals to private providers. Given the unevenness of home ownership at retirement, the variability in the capacity to exercise informed choice in later life, and the spectrum of financial literacy, we find that the current model displaces responsibility for funding aged care onto those in need of care. In turn, responsibilising people to make complex financial choices about the care needed in later stages of life ensures that substantive financial risks are shifted to those amongst the community’s most vulnerable.

{"title":"Financial gaslighting: The financialisation of care in later life","authors":"Erin Twyford , Rachel Rowe , Jane Andrew","doi":"10.1016/j.cpa.2025.102788","DOIUrl":"10.1016/j.cpa.2025.102788","url":null,"abstract":"<div><div>The world’s population is ageing, and the provision and sustainability of aged care services are urgent. Like structural reforms in similar settings, aged care has been subjected to the logics of financialisation, yet few studies examine its mobilisation in aged care. Drawing on nearly 900 submissions to the Royal Commission into Aged Care Quality and Safety in Australia, we provide insights into how financialisation presents in an aged care setting and its implications for older people. The study draws on three features of financialisation to explore its effects on everyday life within this context: the ‘assetisation’ of the home; the rhetoric of choice used to shift risks from the state to people; and the discourse of financial literacy, which has cultivated individual responsibility for the management of aged care. We argue that older people are ‘financially gaslit’ into believing that the provision of aged care is designed to support autonomy, choice, and information symmetries when, in reality, financialisation in aged care involves significant wealth transfer from individuals to private providers. Given the unevenness of home ownership at retirement, the variability in the capacity to exercise informed choice in later life, and the spectrum of financial literacy, we find that the current model displaces responsibility for funding aged care onto those in need of care. In turn, responsibilising people to make complex financial choices about the care needed in later stages of life ensures that substantive financial risks are shifted to those amongst the community’s most vulnerable.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102788"},"PeriodicalIF":8.3,"publicationDate":"2025-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143453957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Professionalisation, Power and Empire: Accountancy in British India, 1913–1932

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-01-23 DOI: 10.1016/j.cpa.2024.102783

Shraddha Verma , Suki Sian

In most non-white British colonies, the professionalisation process did not begin until political independence had been achieved and a path established to accomplish the indigenisation of national institutions. However, the case of India stands out as the only such colony in which Indian accountants were already in practice and the professionalisation process was already in train well before independence was achieved in 1947. This study examines key developments in the professionalisation of accountancy in British India from 1913 to 1932. Through the examination of archival data, the study explores the complexity of engagement between actors in the accounting field in this period in relation to the promulgation of audit legislation. Drawing on Bourdieu’s work, the study focusses on what was at stake for each group in the accounting field and draws attention to the power differentials that contributed to the acquiescence of Indian practitioners as they navigated the new regulations for auditors imposed by the British Government of India.

引用次数: 0

The auditors and the media as central actors in accounting fraud and scandal

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-01-03 DOI: 10.1016/j.cpa.2024.102787

Domenico Campa , Aziza Laguecir

This guest editorial addresses the enduring issues of accounting fraud and scandal, highlighting the roles of auditors and the media in shaping public perception and accountability. Despite the advances in regulatory mechanisms and surveillance, accounting scandals persist, often catalyzed by the complex interplay between corporate practices, media framing, and societal scrutiny. We review traditional approaches that emphasize individual wrongdoing and further advocate for an expanded view that integrates organizational and social dimensions of fraud. The special issue presents five articles examining these dynamics, focusing on the role of auditors and the media’s role in fraud and scandal. We underscore the need for further interdisciplinary research that explores the distinctions between fraud and scandal, the ethics of whistleblowing, and the impact of digitalization on fraud complexity and detection.

引用次数: 0

Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2024-12-24 DOI: 10.1016/j.cpa.2024.102785

Mary Analí Vera-Colina , Silvia Pereira de Castro Casa Nova , João Paulo Resende de Lima , Elisabeth de Oliveira Vendramin

We explore how women professors in Colombian accounting academia have drawn on feminist values and practices to resist colonial-modern-patriarchal structures by founding a research group dedicated to interdisciplinary studies. Using a Latin American feminist decolonial approach, we apply the concept of “Counter-pedagogies of cruelty” [Contra-pedagogías de la crueldad]. Methodologically, we conducted 21 in-depth interviews and collected written reflective accounts from professors – both men and women – and students who founded or participated in the research group. Our findings suggest that, to confront the norms of masculinity, these women created their own research group as a space of resistance, incorporating feminist values and practices to challenge colonial-modern-patriarchal structures. Their experience demonstrates how decolonial feminist praxis can be enacted despite institutional norms and constraints. We contribute to the literature on Feminist Organizing in Academia by adopting a decolonial perspective and amplifying Colombian and Latin American voices within the accounting field, showing how decolonial feminist principles can resist the entrenched norms of masculinity in both the accounting profession and academia.

{"title":"Counter-pedagogies of cruelty: Overcoming marginalization in Colombian accounting academia through feminist solidarity","authors":"Mary Analí Vera-Colina , Silvia Pereira de Castro Casa Nova , João Paulo Resende de Lima , Elisabeth de Oliveira Vendramin","doi":"10.1016/j.cpa.2024.102785","DOIUrl":"10.1016/j.cpa.2024.102785","url":null,"abstract":"<div><div>We explore how women professors in Colombian accounting academia have drawn on feminist values and practices to resist colonial-modern-patriarchal structures by founding a research group dedicated to interdisciplinary studies. Using a Latin American feminist decolonial approach, we apply the concept of “Counter-pedagogies of cruelty” [<em>Contra-pedagogías de la crueldad</em>]. Methodologically, we conducted 21 in-depth interviews and collected written reflective accounts from professors – both men and women – and students who founded or participated in the research group. Our findings suggest that, to confront the norms of masculinity, these women created their own research group as a space of resistance, incorporating feminist values and practices to challenge colonial-modern-patriarchal structures. Their experience demonstrates how decolonial feminist praxis can be enacted despite institutional norms and constraints. We contribute to the literature on Feminist Organizing in Academia by adopting a decolonial perspective and amplifying Colombian and Latin American voices within the accounting field, showing how decolonial feminist principles can resist the entrenched norms of masculinity in both the accounting profession and academia.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102785"},"PeriodicalIF":8.3,"publicationDate":"2024-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143519974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2024-12-13 DOI: 10.1016/j.cpa.2024.102784

Dalia Alazzeh , Shahzad Uddin

This paper examines the intricate dynamics of accountability within the context of historical and political power imbalances in the Palestine-Israel relationship. It explores the paradoxical nature of accountability in settler-colonial contexts, focusing on why accountability mechanisms frequently fail to serve Indigenous populations. Using empirical illustrations of revenue-sharing mechanisms, the study reveals how the settler state—Israel—exerts control over tax revenues accrued to the Palestinian Authority (PA), arbitrarily deducting expenses without transparency or oversight. This lack of transparency leaves the PA uninformed about actual revenue figures and unable to scrutinise deductions, exacerbating power imbalances, weakening internal accountability mechanisms, and increasing vulnerability to corruption. The paper contributes to the growing body of research on accountability practices affecting Indigenous populations by examining their intersection with settler colonialism. It highlights how settler states prioritise their sovereignty to undermine accountability structures and marginalise Indigenous governance. Drawing on concepts such as “settler sovereignty” and “primitive accumulation,” the paper advances the literature on accounting’s role in dispossession, disempowerment, and systemic oppression. Furthermore, it underscores the pivotal role of financial control as a tool of settler-colonial domination, offering valuable insights into the broader implications of accountability within such frameworks.

{"title":"Accountability and sovereignty: Financial controls in the Palestine-Israel Indigenous-settler relationship","authors":"Dalia Alazzeh , Shahzad Uddin","doi":"10.1016/j.cpa.2024.102784","DOIUrl":"10.1016/j.cpa.2024.102784","url":null,"abstract":"<div><div>This paper examines the intricate dynamics of accountability within the context of historical and political power imbalances in the Palestine-Israel relationship. It explores the paradoxical nature of accountability in settler-colonial contexts, focusing on why accountability mechanisms frequently fail to serve Indigenous populations. Using empirical illustrations of revenue-sharing mechanisms, the study reveals how the settler state—Israel—exerts control over tax revenues accrued to the Palestinian Authority (PA), arbitrarily deducting expenses without transparency or oversight. This lack of transparency leaves the PA uninformed about actual revenue figures and unable to scrutinise deductions, exacerbating power imbalances, weakening internal accountability mechanisms, and increasing vulnerability to corruption. The paper contributes to the growing body of research on accountability practices affecting Indigenous populations by examining their intersection with settler colonialism. It highlights how settler states prioritise their sovereignty to undermine accountability structures and marginalise Indigenous governance. Drawing on concepts such as “settler sovereignty” and “primitive accumulation,” the paper advances the literature on accounting’s role in dispossession, disempowerment, and systemic oppression. Furthermore, it underscores the pivotal role of financial control as a tool of settler-colonial domination, offering valuable insights into the broader implications of accountability within such frameworks.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102784"},"PeriodicalIF":8.3,"publicationDate":"2024-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2024-12-12 DOI: 10.1016/j.cpa.2024.102768

Agathe Morinière , Irène Georgescu , Sea Matilda Bez

The emergence of publicly available online feedback has prompted inquiries into the evolving context of professional evaluation, especially in the healthcare sector. Drawing on Illouz’s critical theory of emotional capitalism, this article unravels whether and how patients’ Google feedback changes the way doctors are held accountable. We draw on a qualitative analysis of Google’s patient feedback that is combined, when available, with doctors’ responses, coupled with 13 interviews with medical professionals and members of their administrative staff. Our contributions lie in conceptualising this Google online feedback as a form of ‘online emotional accountability’, a crucial characterisation that extends the current understanding of the phenomenon of online feedback for professionals. It sheds new light on a pivotal shift in which informal discussions about doctors’ behaviour and patients’ emotional satisfaction are made publicly available, placing professionals—especially doctors—under public scrutiny not only for their expertise but also for their role in managing the diverse emotional needs and expectations of their patients. Our findings uncover four critical implications of this online emotional accountability from a doctors’ perspective: (1) the feigned indifference; (2) the critiques of the commodification of medical work; (3) the potential competing goals between achieving patient emotional satisfaction and respecting professional ethics; and (4) the challenges of addressing patients’ feedback under public scrutiny.

{"title":"Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform","authors":"Agathe Morinière , Irène Georgescu , Sea Matilda Bez","doi":"10.1016/j.cpa.2024.102768","DOIUrl":"10.1016/j.cpa.2024.102768","url":null,"abstract":"<div><div>The emergence of publicly available online feedback has prompted inquiries into the evolving context of professional evaluation, especially in the healthcare sector. Drawing on Illouz’s critical theory of emotional capitalism, this article unravels whether and how patients’ Google feedback changes the way doctors are held accountable. We draw on a qualitative analysis of Google’s patient feedback that is combined, when available, with doctors’ responses, coupled with 13 interviews with medical professionals and members of their administrative staff. Our contributions lie in conceptualising this Google online feedback as a form of ‘online emotional accountability’, a crucial characterisation that extends the current understanding of the phenomenon of online feedback for professionals. It sheds new light on a pivotal shift in which informal discussions about doctors’ behaviour and patients’ emotional satisfaction are made publicly available, placing professionals—especially doctors—under public scrutiny not only for their expertise but also for their role in managing the diverse emotional needs and expectations of their patients. Our findings uncover four critical implications of this online emotional accountability from a doctors’ perspective: (1) the feigned indifference; (2) the critiques of the commodification of medical work; (3) the potential competing goals between achieving patient emotional satisfaction and respecting professional ethics; and (4) the challenges of addressing patients’ feedback under public scrutiny.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102768"},"PeriodicalIF":8.3,"publicationDate":"2024-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143128552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK 超越传统金融化：对英国金融不平等的交叉见解和本土反应

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2024-12-01 DOI: 10.1016/j.cpa.2024.102771

Chaudhry Ghafran , Sofia Yasmin

This study leverages Bourdieu’s concepts of capital and habitus, alongside an intersectionality framework, to examine the financialization of daily life within the British-Pakistani diaspora. Amidst the escalating pervasiveness of financialization in everyday life, we engage critically with the concept of the ’financial subject,’ particularly as it manifests within socioeconomically disadvantaged communities. Specifically, we explore ‘Kametis’—informal, communal financial pools—as both economic and social institutions that foster trust and cooperation among largely working-class participants. These indigenous financial systems, primarily established in response to financial exclusion, enable participants to exercise agency and control over their financial lives. While ostensibly empowering, these systems often operate outside formal banking channels, which can exacerbate financial exclusion and perpetuate socio-economic disadvantages, a phenomenon that aligns with Bourdieu’s notion of symbolic violence. Additionally, the study also highlights gender dynamics and disparities within these financial practices which can perpetuate existing social inequalities. Through this exploration, we provide novel insight into the nuanced lived experiences of financially responsible individuals and the Indigenous practices employed by marginalized communities within Western financial ecosystems.

本研究利用布迪厄的资本和习惯概念，以及一个交叉性框架，来研究英国-巴基斯坦侨民日常生活的金融化。在日常生活中日益普遍的金融化中，我们批判性地参与“金融主体”的概念，特别是因为它在社会经济上处于不利地位的社区中表现出来。具体来说，我们探讨了“卡梅蒂斯”——非正式的公共金融池——作为经济和社会机构，促进了主要工人阶级参与者之间的信任与合作。这些主要是为了应对金融排斥而建立的本土金融体系，使参与者能够对其财务生活行使代理和控制。虽然表面上赋予权力，但这些系统往往在正规银行渠道之外运作，这可能加剧金融排斥，并使社会经济劣势长期存在，这种现象与布迪厄的象征性暴力概念一致。此外，该研究还强调了这些金融做法中的性别动态和差异，这可能使现有的社会不平等永久化。通过这一探索，我们对西方金融生态系统中有财务责任的个人的细微生活经历和边缘化社区所采用的土著实践提供了新颖的见解。

{"title":"Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK","authors":"Chaudhry Ghafran , Sofia Yasmin","doi":"10.1016/j.cpa.2024.102771","DOIUrl":"10.1016/j.cpa.2024.102771","url":null,"abstract":"<div><div>This study leverages Bourdieu’s concepts of capital and habitus, alongside an intersectionality framework, to examine the financialization of daily life within the British-Pakistani diaspora. Amidst the escalating pervasiveness of financialization in everyday life, we engage critically with the concept of the ’financial subject,’ particularly as it manifests within socioeconomically disadvantaged communities. Specifically, we explore ‘<em>Kametis’</em>—informal, communal financial pools—as both economic and social institutions that foster trust and cooperation among largely working-class participants. These indigenous financial systems, primarily established in response to financial exclusion, enable participants to exercise agency and control over their financial lives. While ostensibly empowering, these systems often operate outside formal banking channels, which can exacerbate financial exclusion and perpetuate socio-economic disadvantages, a phenomenon that aligns with Bourdieu’s notion of symbolic violence. Additionally, the study also highlights gender dynamics and disparities within these financial practices which can perpetuate existing social inequalities. Through this exploration, we provide novel insight into the nuanced lived experiences of financially responsible individuals and the Indigenous practices employed by marginalized communities within Western financial ecosystems.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102771"},"PeriodicalIF":8.3,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142746826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Atmosphere of measurement, consumable tools and the affective life of neoliberalism 测量的氛围，可消费的工具和新自由主义的情感生活

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2024-11-30 DOI: 10.1016/j.cpa.2024.102767

Élodie Allain , Célia Lemaire , Gulliver Lux

This article examines the links between accounting tools, affects and neoliberalism. To explain how accounting tools participate in the affective life of neoliberalism, we conducted longitudinal qualitative research on the health and social care sector in Quebec and examined the links between accounting tools and affects in a context of a neoliberal reform. We use the concept of atmosphere − collective affects present in a given space − to address the collective and spatial dimensions of affects linked to accounting tools. Our study shows that the omnipresence of accounting tools in spaces nurtures the atmosphere of measurement presented here. In this atmosphere, tools are viewed as consumables that could be replaced by newer tools, whereas the idea of quantification, supported by feelings of hope, receives support and endures over time. Our paper calls for broader application of the concept of atmosphere to better understand the affective dimension of neoliberal society.

本文探讨了会计工具、影响和新自由主义之间的联系。为了解释会计工具如何参与新自由主义的情感生活，我们对魁北克的卫生和社会保健部门进行了纵向定性研究，并在新自由主义改革的背景下检查了会计工具与影响之间的联系。我们使用大气的概念——特定空间中存在的集体影响——来解决与会计工具相关的影响的集体和空间维度。我们的研究表明，空间中会计工具的无所不在滋养了这里所呈现的测量氛围。在这种氛围中，工具被视为消耗品，可以被更新的工具所取代，而量化的想法，在希望的支持下，得到支持，并随着时间的推移而持续下去。我们的论文呼吁更广泛地应用氛围的概念，以更好地理解新自由主义社会的情感维度。

引用次数: 0

Gender stereotypes of women accounting academics in Colombia 哥伦比亚女性会计学者的性别陈规定型观念

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2024-11-24 DOI: 10.1016/j.cpa.2024.102772

Katherine Restrepo Quintero , Candy Chamorro González , Ruth Alejandra Patiño-Jacinto , Kathryn Haynes

This paper brings new insights into gender relations within the accounting academy and wider society for women accounting academics in Colombia, which supports understanding of the conditions of knowledge production. Historically, women have been conditioned by prejudices built by stereotypes that pass from generation to generation, which are resistant to change, and cause inequalities and inequities in the accounting discipline. Drawing from semi-structured interviews, we identify the stereotypes arising from beliefs and customs which give rise to prejudice towards women accounting academics in Colombia, affecting their roles and occupations. We argue that stereotypes are historically embedded and derived from patriarchy within Colombian society. Despite the persistence of some stereotypes, we identify women’s perceptions of, struggles with and actions towards changing stereotypes in the interests of transforming gender relations. We show that transformations are occurring in the social categories to which women accounting academics belong, where traditionally being a woman and having a family has been a negative element. Our research supports an enhanced understanding of social categories of gender, of the lived experiences of women accounting academics, and gives voice to the narratives and imaginaries that continue to support a more advanced society in Colombia.

本文为哥伦比亚女性会计学者在会计学术界和更广泛社会中的性别关系带来了新的见解，有助于理解知识生产的条件。从历史上看，妇女一直受到世代相传的陈规定型观念所造成的偏见的影响，这种偏见难以改变，并造成了会计学科中的不平等和不公平。通过半结构式访谈，我们确定了由信仰和习俗产生的陈规定型观念，这些观念导致了对哥伦比亚女性会计学者的偏见，影响了她们的角色和职业。我们认为，陈规定型观念在历史上根深蒂固，源于哥伦比亚社会的父权制。尽管一些陈规定型观念持续存在，但我们发现了女性对陈规定型观念的看法、与之斗争的过程以及为改变性别关系而采取的行动。我们的研究表明，女性会计学者所属的社会类别正在发生转变，在这些类别中，身为女性和拥有家庭在传统上一直是一个负面因素。我们的研究有助于加深对性别社会类别和女会计学者生活经历的理解，并为继续支持哥伦比亚建设更先进社会的叙事和想象提供了声音。

{"title":"Gender stereotypes of women accounting academics in Colombia","authors":"Katherine Restrepo Quintero , Candy Chamorro González , Ruth Alejandra Patiño-Jacinto , Kathryn Haynes","doi":"10.1016/j.cpa.2024.102772","DOIUrl":"10.1016/j.cpa.2024.102772","url":null,"abstract":"<div><div>This paper brings new insights into gender relations within the accounting academy and wider society for women accounting academics in Colombia, which supports understanding of the conditions of knowledge production. Historically, women have been conditioned by prejudices built by stereotypes that pass from generation to generation, which are resistant to change, and cause inequalities and inequities in the accounting discipline. Drawing from semi-structured interviews, we identify the stereotypes arising from beliefs and customs which give rise to prejudice towards women accounting academics in Colombia, affecting their roles and occupations. We argue that stereotypes are historically embedded and derived from patriarchy within Colombian society. Despite the persistence of some stereotypes, we identify women’s perceptions of, struggles with and actions towards changing stereotypes in the interests of transforming gender relations. We show that transformations are occurring in the social categories to which women accounting academics belong, where traditionally being a woman and having a family has been a negative element. Our research supports an enhanced understanding of social categories of gender, of the lived experiences of women accounting academics, and gives voice to the narratives and imaginaries that continue to support a more advanced society in Colombia.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"100 ","pages":"Article 102772"},"PeriodicalIF":8.3,"publicationDate":"2024-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142697223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

下一页尾页

类型

全部化学•材料生命科学医学物理工程技术环境•农林材料科学地球科学法学管理学化学环境科学与生态学计算机科学教育学经济学农林科学人文科学生物学数学物理与天体物理心理学综合性期刊其他工业工程理学历史学农学文学信息工程

数据库

全部 ACS Publications Elsevier ieeexplore Springer The Royal Society of Chemistry Wiley

期刊

Critical Perspectives on Accounting

全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.

﹀