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A ‘Utopia of the present’: MacIntyrean thought as critical accounting theory 一个“现在的乌托邦”：麦金太尔思想作为关键的会计理论

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-11-24 DOI: 10.1016/j.cpa.2025.102824

Andrew West

This paper develops a critical accounting theory based on the work of Alasdair MacIntyre, that goes beyond his well-known scheme of practices, institutions, internal goods and virtues to incorporate his hostility towards managerial capitalism and his ‘revolutionary Aristotelianism’. It proposes that two distinctive aspects of MacIntyrean thought provide the conceptual apparatus for a critical accounting that can move beyond critique of the status quo and the ‘hermeneutics of suspicion’, towards flourishing human communities. These aspects include, firstly, his support for a politics of local communities characterised by Aristotelian questioning and secondly, his commitment to an objective morality associated with human flourishing, that finds expression within well-ordered practices. The paper develops these by asking what the goods of accounting are, and what we can expect from good accountants. Postulating the common good of accounting as ‘transparency aiding understanding’, the paper explores how accounting can contribute by, for example, supporting a distributist political economy and serving the internal goods of other practices. It also draws attention to the very real possibility that our desires may be misdirected and that this may underpin many problematic contemporary accounting practices. The deleterious effects of contemporary compartmentalisation are also considered as a hindrance to the development of accountants as capable moral agents. The paper highlights ways in which these possibilities can be developed through further research.

本文在Alasdair MacIntyre的基础上发展了一个批判性的会计理论，超越了他著名的实践、制度、内部商品和美德的方案，将他对管理资本主义的敌意和他的“革命性亚里士多德主义”结合起来。它提出麦金太尔思想的两个独特方面为批判性会计提供了概念工具，可以超越对现状的批评和“怀疑的解释学”，走向繁荣的人类社会。这些方面包括，首先，他对以亚里士多德质疑为特征的地方社区政治的支持，其次，他对与人类繁荣相关的客观道德的承诺，在有序的实践中得到表达。本文通过询问会计的好处是什么，以及我们对优秀会计师的期望来展开这些问题。假设会计的共同利益是“透明度有助于理解”，本文探讨了会计如何通过支持分配主义政治经济学和服务于其他实践的内部利益来做出贡献。它还引起了人们对我们的欲望可能被误导的真实可能性的关注，这可能是许多有问题的当代会计实践的基础。当代划分的有害影响也被认为是会计师作为有能力的道德代理人发展的障碍。本文强调了通过进一步研究开发这些可能性的方法。

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引用次数: 0

The impact of digitalization on the autonomy of public service employees: Pôle emploi advisors fighting for the recognition of their professional skills 数字化对公共服务员工自主性的影响：Pôle就业顾问为其专业技能的认可而战

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-11-19 DOI: 10.1016/j.cpa.2025.102825

Didier Chabanet , Christine Noël Lemaître

This article examines the impact of the digitization policy implemented at Pôle emploi—the French national agency responsible for providing compensation and support to employees who have involuntarily lost their jobs—on the work of its advisors, specifically looking at the level of autonomy they have in assisting jobseekers. Qualitative in nature, the data collected results from observations made in the different branches of Pôle emploi, 25 individual semi-directive interviews and a dozen group interviews. Referring to labor process theory, we analyze the discourse and practices of Pôle emploi advisors, and in particular their criticisms of digitalization regarding the standardization of their work and making it possible to support jobseekers remotely, without a face-to-face relationship, through entirely dematerialized procedures, or even support without any advisor being involved, which is so far rare but technically conceivable. Our results also highlight the ambiguity of the impact of digital tools, as some advisors point to the benefits that digitalization can bring in improving the quality of their work and increasing their room for maneuver. This observation leads us to discuss the conditions of use of digital tools, and to distinguish between situations that could usefully lead to a digital standardization of activities, and those which should enable advisors to retain their autonomy of judgment, to better provide support to jobseekers.

本文考察了Pôle employment（负责为非自愿失业的员工提供补偿和支持的法国国家机构）实施的数字化政策对其顾问工作的影响，特别关注了他们在帮助求职者方面的自主权水平。定性本质上，数据收集的结果从不同分支的观察Pôle就业，25个个人半指示访谈和十几个小组访谈。参考劳动过程理论，我们分析了Pôle就业顾问的话语和实践，特别是他们对数字化的批评，他们的工作标准化，使得远程支持求职者成为可能，没有面对面的关系，通过完全非物质化的程序，甚至没有任何顾问参与的支持，这是迄今为止罕见的，但在技术上是可以想象的。我们的研究结果还强调了数字工具影响的模糊性，正如一些顾问指出的那样，数字化可以带来提高工作质量和增加操作空间的好处。这一观察结果引导我们讨论使用数字工具的条件，并区分可能有效地导致活动的数字标准化的情况，以及那些应该使顾问保留其判断自主权的情况，以便更好地为求职者提供支持。

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引用次数: 0

Are low-income workers financially irresponsible? Analysing financial literacy and over-indebtedness in Nairobi 低收入工人在经济上不负责任吗？分析内罗毕的金融知识和过度负债

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-11-06 DOI: 10.1016/j.cpa.2025.102823

Thereza Balliester Reis , Vincent Mugo Kamau

Studies on financial inclusion place a strong emphasis on financial literacy and individual financial responsibility. Over-spending and over-indebtedness are often thought to be consequences of a lack of understanding of prudent budgeting, saving, and investment. Building on the critical accounting and everyday financialisation frameworks, this study challenges those claims. Using the FinAccess 2021 survey and interviewing 30 low-income workers in Nairobi, Kenya, we find indications that many are financially literate. In fact, participants report several strategic techniques to save on costs, such as splitting transactions on M-Pesa to avoid fees. Yet, as their income is low, these individuals often find themselves indebted for sustained periods, particularly for basic needs such as food and transportation. Furthermore, where individuals show signs of over-indebtedness, these seem to be consequences of structural and income constraints rather than a lack of understanding of money management practices. Our article critiques established understandings of financial knowledge by presenting new evidence on everyday financial practices in Nairobi. Our results suggest that financialisation of everyday life has spread to countries beyond the Global North and might have severe consequences for development goals.

关于普惠金融的研究非常强调金融素养和个人金融责任。过度消费和过度负债通常被认为是缺乏对审慎预算、储蓄和投资理解的后果。基于关键的会计和日常金融化框架，本研究对这些说法提出了挑战。通过FinAccess 2021调查并采访了肯尼亚内罗毕的30名低收入工人，我们发现有迹象表明，许多人都有财务知识。事实上，参与者报告了一些节省成本的策略技巧，例如在M-Pesa上分割交易以避免费用。然而，由于收入低，这些人经常发现自己长期负债累累，特别是在食品和交通等基本需求方面。此外，在个人表现出过度负债迹象的地方，这些似乎是结构和收入限制的结果，而不是缺乏对资金管理实践的理解。我们的文章通过提出内罗毕日常金融实践的新证据来批评对金融知识的既定理解。我们的研究结果表明，日常生活的金融化已经蔓延到全球北方以外的国家，并可能对发展目标产生严重后果。

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引用次数: 0

Uncovering the nature of framing: The Big Four audit firms versus a competition regulator 揭露框架的本质：四大审计事务所与竞争监管机构

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-10-30 DOI: 10.1016/j.cpa.2025.102822

Neil J. Dunne , Niamh M. Brennan , Collette E. Kirwan

This research applies framing theory to examine and model how powerful global entities such as the Big Four audit firms oppose regulatory proposals. To examine Big Four framing, an under-researched phenomenon, we conduct a frame-package analysis, a methodological innovation hitherto not deployed in the accounting or auditing literatures. Specifically, we analyze the Big Four’s consultation responses to a UK regulator. We conceptualize the Big Four’s frames as ‘frame packages’ comprising reasoning devices and framing devices and contextualize our findings by examining the regulator’s reports. We find that the Big Four deploy mimetic frames, which mirror the regulator’s priorities, and conditioned frames, which map to institutional logics. Our frame-package analysis, the longitudinal nature of the data, and the resultant frame-process model, illuminate how the Big Four’s frames originate, escalate, and expire. Our novel frame-process model can help regulators foresee how those under scrutiny may construct and adapt their responses to regulatory projects.

本研究应用框架理论来检验和模拟四大审计事务所等强大的全球实体如何反对监管提案。为了检验四大框架这一研究不足的现象，我们进行了框架-包分析，这是迄今为止尚未在会计或审计文献中采用的方法创新。具体来说，我们分析了四大对英国监管机构的咨询回应。我们将四大的框架概念化为包含推理设备和框架设备的“框架包”，并通过检查监管机构的报告将我们的发现置于背景中。我们发现四大采用了模仿框架，反映了监管机构的优先事项，以及映射到制度逻辑的条件框架。我们的框架-包分析、数据的纵向性质以及由此产生的框架-过程模型，阐明了四大框架是如何产生、升级和过期的。我们的新框架-过程模型可以帮助监管机构预测那些受到审查的人如何构建和调整他们对监管项目的反应。

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引用次数: 0

Accounting for motherhood: The impact of competing societal ideals on the financial experiences of mothers 为人母：竞争的社会理想对母亲财务经历的影响

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-10-21 DOI: 10.1016/j.cpa.2025.102820

Oriane Couchoux , Gabrielle Patry-Beaudoin

In this paper, we examine how women understand, explain, and enact their financial situation and decisions after becoming mothers. Drawing on the paradox and sensemaking literatures to illuminate data collected through 32 semi-structured interviews, we show that motherhood triggers a shift in women’s financial mindset as they feel pressured by two competing sets of societal expectations. This understanding allows us to identify two scripts that coexist in the accounts of mothers and are used intermittently to explain and guide their child-related financial decisions and their financial relationship with their co-parent: (1) the “financial project” script and (2) the “financial sacrifice” script. On the one hand, mothers feel that they must be aware and autonomous financial agents who manage motherhood as a project through “sound” financial and accounting practices. On the other hand, women also emphasize the importance of financial dedication and sacrifices for their children as a form of caregiving. Our findings highlight the pervasive financialization of everyday life and the spread of accounting tools and principles to the personal sphere. Combined with ideals of intensive mothering, these phenomena have important implications for women’s motherhood journey, resulting in higher financial pressure on women and greater financial inequalities between women and men.

在本文中，我们研究了女性在成为母亲后如何理解、解释和制定她们的财务状况和决定。通过对32个半结构化访谈收集到的数据进行分析，我们发现母性引发了女性财务心态的转变，因为她们受到两种相互竞争的社会期望的压力。这种理解使我们能够识别母亲账户中共存的两种脚本，并断断续续地用于解释和指导她们与孩子有关的财务决策以及她们与共同父母的财务关系：(1)“财务项目”脚本和(2)“财务牺牲”脚本。一方面，母亲们认为她们必须是有意识的、自主的财务代理人，通过“健全的”财务和会计实践，将母性作为一个项目来管理。另一方面，女性也强调经济上的奉献和对孩子的牺牲是照顾孩子的一种形式。我们的研究结果强调了日常生活中普遍存在的金融化，以及会计工具和原则在个人领域的传播。这些现象与密集育儿的理想相结合，对妇女的母性旅程产生了重要影响，导致妇女的经济压力更大，男女之间的经济不平等更大。

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引用次数: 0

Internalizing responsibilized financial behavior: Self-determination among older individuals in the United States 内化负责任的财务行为：美国老年人的自我决定

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-10-17 DOI: 10.1016/j.cpa.2025.102821

Lisa Baudot , Garrison Nuttall , Dana Wallace , Huikun Wu

In their financialized daily lives, individuals are expected to take responsibility for their financial futures. Yet, as a growing segment of the population, older individuals face questionable state resources, evolving retirement and pension systems, and other threats to financial security (e.g., market and other crises) that present challenges to meeting such expectations. Using 23 semi-structured interviews, we investigate how older individuals in the United States represent their financial behaviors relative to their financial experiences. Using self-determination theory, we find that older individuals represent their financial behaviors as ‘responsibilized’ based on fundamental needs for autonomy, competence, and relatedness. In their formation of responsibilized financial behaviors, older individuals present themselves as self-determined subjects who take care of themselves financially and are not a financial ‘burden’. In internalizing such behaviors, we find that older individuals convey a range of calculative practices and accounting technologies that underlie their responsibilized financial behaviors and financializing trends encountered throughout their lives. Rather than being purely intrinsically or extrinsically motivated, perceptions of financial behaviors appear as both enabled and disciplined by the socioeconomic system that individuals face.

在金融化的日常生活中，人们期望个人对自己的金融未来负责。然而，作为人口中不断增长的一部分，老年人面临着国家资源问题、不断发展的退休和养老金制度以及其他金融安全威胁（例如，市场和其他危机），这些都给满足这些期望带来了挑战。通过23个半结构化访谈，我们调查了美国老年人如何代表他们的金融行为与他们的金融经历。利用自我决定理论，我们发现老年人将他们的财务行为表现为“负责任的”，这是基于对自主性、能力和相关性的基本需求。在形成负责任的财务行为时，老年人将自己表现为自主的主体，在财务上照顾自己，而不是经济上的“负担”。在内化这些行为的过程中，我们发现老年人传达了一系列的计算实践和会计技术，这些实践和会计技术是他们一生中遇到的负责任的财务行为和金融化趋势的基础。人们对金融行为的认知并非纯粹受到内在或外在的驱动，而是受到个人所面临的社会经济体系的推动和约束。

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引用次数: 0

Political scandals, media bias and the moral ambiguity of fraud and corruption 政治丑闻、媒体偏见以及欺诈和腐败的道德模糊性

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-10-08 DOI: 10.1016/j.cpa.2025.102819

Annette Quayle, Andrew West

Although there is wide acknowledgement that the media play a significant role in the construction of scandals involving fraud and corruption, surprisingly little attention has been paid to the issue of morality. As scandals are prima facie dependent upon wrongdoing, an adequate understanding of their construction requires examining whether and how they are framed in moral terms. This paper explores the potential moral framing of wrongdoing in the context of an ongoing political scandal involving two mayors at a local government municipality, through both initial media allegations and subsequent trial proceedings. Drawing on key perspectives from ethics and moral philosophy, we examine how prominent media newspapers frame wrongdoing in terms of adverse outcomes (utilitarian), a violation of duties (deontological), and character (virtue ethics). Our investigation extends the literature by showing how the moral and ethical dimensions of fraud and corruption are either emphasised or silenced due to intentional and unintentional media bias, and highlight the frequent conflation between legal and ethical wrongdoing in media narratives. Our analysis also shows how media often frame fraud and corruption in terms of a breach of legality yet frequently fails to articulate why this behaviour is non-compliant with moral or ethical norms, despite evidence that these moral dimensions are present. Finally, we highlight a difference between ethics and governance, demonstrating how employee behaviour may contravene principles of good governance without necessarily breaching ethical standards or the law.

尽管人们普遍承认媒体在制造涉及欺诈和腐败的丑闻中起着重要作用，但令人惊讶的是，人们很少关注道德问题。由于丑闻表面上依赖于不法行为，要充分理解它们的结构，就需要研究它们是否以及如何以道德的方式被框定。本文通过最初的媒体指控和随后的审判程序，探讨了在涉及当地政府市政当局两名市长的持续政治丑闻的背景下，不法行为的潜在道德框架。借鉴伦理学和道德哲学的关键观点，我们研究了著名媒体报纸如何在不利结果（功利主义）、违反义务（道义论）和品格（美德伦理）方面构建不法行为。我们的调查扩展了文献，展示了欺诈和腐败的道德和伦理层面如何由于有意和无意的媒体偏见而被强调或沉默，并强调了媒体叙事中法律和道德不法行为之间的频繁混淆。我们的分析还显示，媒体如何经常以违反法律的方式来框定欺诈和腐败，但往往未能阐明为什么这种行为不符合道德或伦理规范，尽管有证据表明这些道德层面是存在的。最后，我们强调道德和治理之间的区别，展示员工的行为如何违背良好治理的原则，而不一定违反道德标准或法律。

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引用次数: 0

Accountability-based accounting in the blame game for post-disaster aid 在灾后援助的指责游戏中基于问责制的会计

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-10-07 DOI: 10.1016/j.cpa.2025.102818

Tiziana Di Cimbrini , Francesco Paolone

The paper compares two accountability systems concerning the aid provided after the Marsica earthquake occurred in Italy in 1915. The two account givers, the Government and a private Committee, face a hostile and favourable accountability environment respectively, because the media and public opinion severely criticized the response by the public authorities and praised the private initiative. The accounting systems adopted to operationalize the accountability systems are read in the light of the different dispositions of the accountability forums. While the Committee displays the full range of accounting practices available, discursive, calculative, and visual, the Government mainly relies on discursive practices and only exhibits a selection of calculative practices directing the audience towards specific blame-avoidance evaluation standards. By providing an example of an ‘attacking’ and defensive use of accounting, the study contributes to our understanding of the nexus between accounting, accountability, and blame avoidance in a post-natural disaster scenario.

本文比较了1915年意大利马西卡地震后援助的两种问责制。两个交代者，即政府和一个私人委员会，分别面临敌对和有利的问责环境，因为新闻媒介和公众舆论严厉批评政府当局的反应，并赞扬私人的主动行动。为实行问责制而采用的会计制度是根据问责制论坛的不同倾向来解读的。委员会展示了所有可用的会计做法，包括论述性的、计算性的和目视性的，而政府主要依赖于论述性的做法，只展示了一些选择的计算性做法，引导受众了解具体的避免指责的评价标准。通过提供一个会计的“进攻性”和防御性使用的例子，该研究有助于我们理解自然灾害后情景中会计、问责制和逃避责任之间的关系。

引用次数: 0

(In)visibilization, silencing and diversity washing: an intersectional analysis of diversity discourses 可视化、沉默和多样性洗涤：对多样性话语的交叉分析

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-09-26 DOI: 10.1016/j.cpa.2025.102816

Julie Gauneau, Caroline Lambert

Reporting conveys discourses of power and may give rise to forms of “washing” (greenwashing, diversity washing, etc.). This article analyzes the evolution of textual, quantitative, and visual discourses on diversity in the annual reports of a multinational organization (LVMH) between 2002 and 2019. By adopting an intersectional approach and combining different methods of discourse analysis, we uncover a new modality of diversity washing. We show that this does not take the form of a dissonance between diversity-related discourse and actions, but rather of a rhetorical antinomy between an explicit and an implicit discourse in the annual reports. We show that the implicit discourse sustains a subtext of intersectional oppression that manifests through phenomena of (in)visibilization, othering, exoticization, and silencing. Indeed, this discourse—through the sexual objectification of women, racial exclusion, and the hegemony of white heterosexual masculinity—performs identities by assigning women and individuals at the intersection of several minoritized identities to a defined and subordinate position. Our results also show that the visual (over)representation of women in annual reports does not necessarily indicate progress towards equality but may, on the contrary, perpetuate gender stereotypes.

报道传递权力话语，可能导致“洗绿”（greenwashing）、“洗多样性”（diversity washing）等形式。本文分析了跨国组织（LVMH） 2002年至2019年年度报告中关于多样性的文本、数量和视觉话语的演变。本文采用交叉分析的方法，结合不同的语篇分析方法，揭示了一种新的多样性洗涤模式。我们表明，这并不采取多样性相关话语和行动之间的不协调的形式，而是在年度报告中明确和隐含话语之间的修辞矛盾。我们表明，隐性话语维持着交叉压迫的潜台词，这种潜台词通过可视化、他者化、异国化和沉默等现象表现出来。事实上，这种话语——通过对女性的性物化、种族排斥和白人异性恋男性的霸权——通过将处于几个少数群体身份交叉点的女性和个人分配到一个明确的、从属的位置来表现身份。我们的研究结果还表明，年度报告中女性的形象（过度）代表并不一定表明在平等方面取得了进展，相反，可能会使性别刻板印象永久化。

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引用次数: 0

Confronting dark academia: A Stoic strategy of acceptance and resistance 面对黑暗学术界：一种接受与抵抗的斯多葛策略

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-09-19 DOI: 10.1016/j.cpa.2025.102817

Neil J. Dunne

Neoliberal annexation of universities results in ‘dark academia’, a state associated with stress, anxiety, exhaustion, guilt, fear and burnout. Accounting’s professional commitments and narrow teaching render our discipline especially culpable. Although prior research tends to describe the cause (neoliberalism) and effect (deleterious mental health) of dark academia, I argue for a nuanced and novel characterization of its nature. Specifically, I identify and describe its five ‘values’, namely individualism, illusion, inequality, isomorphism and infinitude. I then argue how Stoic philosophy can be deployed to confront these values. Specifically, in the autoethnographic tradition and mobilizing the Meditations of Marcus Aurelius, I show how academics can accept and yet also resist dark academia’s values. I also challenge prior conceptualization of Stoicism as an impractical and self-centered philosophy by examining how it can realistically and pro-socially benefit the academic community in general. This research may be especially timely for marginalized members of our community, such as junior faculty and PhD students. It illuminates the untapped potential of Stoic philosophy to better understand and confront individual and community crises.

新自由主义对大学的吞并导致了“黑暗学术界”，这是一种与压力、焦虑、疲惫、内疚、恐惧和倦怠相关的状态。会计的专业承诺和狭隘的教学使我们的学科尤其受到谴责。虽然先前的研究倾向于描述黑暗学术界的原因（新自由主义）和影响（有害的心理健康），但我主张对其本质进行细致入微的新颖描述。具体来说，我识别并描述了它的五个“价值”，即个人主义、幻觉、不平等、同构和无限。然后，我将讨论如何运用斯多葛哲学来对抗这些价值观。具体地说，在自我民族志的传统中，我调动了马可·奥勒留的《沉思录》，展示了学者是如何接受和抵制黑暗学术界的价值观的。我还通过研究斯多葛主义如何能够现实地、亲社会地造福学术界，挑战先前将斯多葛主义概念化为一种不切实际的、以自我为中心的哲学。这项研究可能对我们社区的边缘成员特别及时，比如初级教师和博士生。它阐明了斯多葛哲学在更好地理解和面对个人和社区危机方面尚未开发的潜力。

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引用次数: 0