Critical Perspectives on Accounting最新文献_第2页

Black tax – stories of familial financial support in Cape Town 黑人税——开普敦家庭经济支持的故事

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2026-06-01 Epub Date: 2025-12-18 DOI: 10.1016/j.cpa.2025.102838

Malilimalo Phaswana, Gizelle D. Willows

Black Tax is a common phenomenon in South Africa, where individuals provide financial support to their family members. This practice is often viewed as being detrimental to Black middle-class South Africans’ financial wellbeing and upward social mobility. This study offers an alternative perspective by examining the cultural and socioeconomic factors that influence the financial support landscape. African values of Ubuntu, which emphasise collectivism and mutual solidarity, play a key role in facilitating familial support and providing fulfilment for those who can provide help. The high levels of poverty and inequality in South Africa are also shown to necessitate familial support where the state does not provide adequate assistance. This study employs the oral history method to obtain the perspectives of familial financial support from five families of the amaXhosa tribe in Cape Town. Through multiple perspective interviews, in-depth accounts of the experiences and events that shaped financial support flows within these families are gathered and presented. Results show that cultural influences and socioeconomic factors shaped each family in unique ways across common themes that are representative of Black South Africans. This study contributes to the literature by providing a South African perspective to the global conversation, which is key because of the country’s notable history of colonialism and apartheid.

黑税是南非的一种普遍现象，个人向其家庭成员提供经济支持。这种做法通常被视为不利于南非黑人中产阶级的经济福利和向上的社会流动性。本研究通过考察影响财政支持格局的文化和社会经济因素，提供了另一种观点。乌班图的非洲价值观强调集体主义和相互团结，在促进家庭支持和为那些能够提供帮助的人提供满足感方面发挥了关键作用。南非的高度贫穷和不平等也表明，在国家不提供充分援助的地方，需要家庭支助。本研究采用口述历史的方法，从开普敦amaXhosa部落的五个家庭获得家庭经济支持的视角。通过多角度访谈，收集并呈现了影响这些家庭财务支持流动的经历和事件的深入描述。结果表明，文化影响和社会经济因素以独特的方式塑造了每个家庭，这些家庭涉及具有代表性的南非黑人的共同主题。这项研究为全球对话提供了一个南非的视角，从而为文献做出了贡献，这一点至关重要，因为这个国家有着著名的殖民主义和种族隔离历史。

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引用次数: 0

Indigenous peoples and accounting. The gift of mutual emancipation 土著人民和会计。相互解放的礼物

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2026-06-01 Epub Date: 2025-12-24 DOI: 10.1016/j.cpa.2025.102841

Peni Tupou Fukofuka , Sue Yong

Much of the existing literature, even when seeking emancipation, continues to reproduce a colonial tone by positioning Indigenous peoples primarily as subjects of domination and in need of liberation. Our study deliberately challenges this tendency by examining the accounting experiences of Aboriginal peoples within two Australian Indigenous corporations, Aroma and Fairwind, in a way that emphasizes reciprocity and shared vulnerability. Through a qualitative field study design, and drawing on Bourdieu’s gift theory, we argue that accounting practices constrain both Indigenous and non-Indigenous actors alike, thereby destabilizing the colonial narrative that frames Indigenous people solely as dominated. Instead, our findings suggest that emancipation must be conceived inclusively, extending beyond Indigenous communities to all who are subjected to the disciplining effects of accounting. While our stories echo the literature on the marginalization of Indigenous peoples through accounting, they also reveal how Indigenous participants identify the everyday oppressions experienced by those in mainstream society. In offering this recognition back to us, they provide what can be understood as a “gift”—a perspective that unsettles the usual tendency of the literature by highlighting the shared conditions of constraint and the possibilities for collective emancipation.

现有的许多文献，即使在寻求解放的时候，仍然把土著人民主要定位为统治的对象和需要解放的对象，继续再现殖民主义的基调。我们的研究以一种强调互惠和共同脆弱性的方式，对两家澳大利亚土著公司（Aroma和Fairwind）中土著人民的会计经验进行了研究，有意挑战了这一趋势。通过定性的实地研究设计，并借鉴布迪厄的礼物理论，我们认为会计实践对土著和非土著行动者都有限制，从而破坏了将土著人民单独定义为被统治的殖民叙事。相反，我们的研究结果表明，解放必须是包容性的，从土著社区延伸到所有受到会计纪律影响的人。虽然我们的故事通过会计反映了土著人民被边缘化的文献，但它们也揭示了土著参与者如何识别主流社会中那些人所经历的日常压迫。在向我们提供这种认识的过程中，他们提供了一种可以被理解为“礼物”的东西——一种通过强调共同的约束条件和集体解放的可能性来打破文学通常倾向的观点。

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引用次数: 0

Coping with cognitive dissonance in critical environmental accounting research and education 应对关键环境会计研究和教育中的认知失调

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2026-06-01 Epub Date: 2025-12-25 DOI: 10.1016/j.cpa.2025.102840

Hannele Mäkelä , Oana Apostol , Eija Vinnari

As academics actively involved in teaching and researching accounting for the natural environment and nonhuman animals in our home institutions, we often experience mixed feelings on the meaningfulness and usefulness of our educational and scholarly activities. We take this Special Issue as an opportunity to reflect on the feelings of cognitive dissonance we experience when trying to respond to the urgency posed by multiple ecological crises. We complement our reflections through real-life examples from our professional experience that illustrate misalignments between our ecologically driven values and our actions. We hope that our exploration of the coping strategies adopted to navigate such inconsistencies will spark further discussion in the academic world.

作为在我们的家庭机构中积极参与自然环境和非人类动物的教学和研究的学者，我们经常对我们的教育和学术活动的意义和有用性感到复杂。我们以本期特刊为契机，反思我们在试图应对多重生态危机带来的紧迫性时所经历的认知失调的感受。我们通过我们的专业经验中的真实例子来补充我们的思考，这些例子说明了我们的生态驱动价值观与我们的行为之间的错位。我们希望我们对应对这种不一致所采取的应对策略的探索将引发学术界的进一步讨论。

引用次数: 0

Redistributing responsibility: a diffractive approach to corporate accountability 责任再分配：公司责任的绕射方法

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2026-06-01 Epub Date: 2026-02-13 DOI: 10.1016/j.cpa.2026.102847

Lee Moerman , Sandra van der Laan

In this paper we draw on Barad’s posthuman performativity and diffractive methodology to provide insights into the ethical dimensions of accounting and financial reporting practices to understand corporate accountability differently. We focus on the production of a financial report, turning our attention to the intra-actions of both human and non-human agents that enact material-discursive boundaries. These boundaries create world-knowing ‘representations’ and, in doing so, perform accountability. By adopting Barad’s approach, we demonstrate the ethico-onto-epistem-ology of financial reporting using an illustrative case. This case study explores the reorganisation strategy of a former asbestos manufacturer and its attempts to evade compensation payments by redistributing this responsibility to a separate legal entity. However, artefacts such as financial reports, leave ‘traces’ of practices, human and non-human agency and boundary-making intra-actions which reveal a prioritisation by those charged with governance with safeguarding shareholder wealth and delivering a technical, rather than, moral or ethical accountability.

在本文中，我们借鉴巴拉德的后人类绩效和衍射方法，为会计和财务报告实践的道德维度提供见解，以不同的方式理解公司责任。我们专注于财务报告的制作，将我们的注意力转向制定物质话语边界的人类和非人类代理人的内部行为。这些边界创造了了解世界的“表征”，并在此过程中执行问责制。通过采用巴拉德的方法，我们用一个说明性案例展示了财务报告的伦理-本体-认识论。本案例研究探讨了一家前石棉制造商的重组策略及其通过将这一责任重新分配给一个独立的法律实体来逃避赔偿的企图。然而，财务报告等人工制品留下了实践的“痕迹”，人类和非人类的代理以及建立边界的内部行为，这些行为揭示了那些负责保护股东财富和提供技术而不是道德或伦理责任的治理的优先事项。

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引用次数: 0

Accounting education and neocolonialism in Pakistan: A Gramscian perspective 巴基斯坦的会计教育与新殖民主义：葛兰西的视角

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2026-06-01 Epub Date: 2026-01-10 DOI: 10.1016/j.cpa.2026.102842

Waksh Awais , Michele Bigoni

Research has shown how accounting is an important tool in the weaponry of colonial and neocolonial powers. However, less is known on how accounting education can be a means to ensure the silent reproduction of Western values and priorities. This study explores the relationship between current arrangements in university accounting education in Pakistan and neocolonialism. The paper is based on interviews with the three main categories of actors who have an impact on higher education, namely accounting policymakers, educators and students, and adopts Gramsci’s understanding of hegemony and the role of intellectuals in society. Policymakers, who enjoy strong ties with large multinational corporations, through accreditation mechanisms influence the meanings and content of accounting education, which educators then transmit to students, thereby altering their ‘common sense’. Consistently, many students are influenced by beliefs such as the primacy of the West and its ‘neutral’ practices and the need to embrace internationalisation. Nevertheless, others refuse such taken for granted assumptions and act as potential ‘organic intellectuals’, who may fuel the creation of new understandings around the role and content of accounting education in developing countries.

研究表明，会计是殖民主义和新殖民主义列强武器中的重要工具。然而，对于会计教育如何成为一种确保西方价值观和优先事项的无声再生产的手段，人们知之甚少。本研究探讨当前巴基斯坦大学会计教育安排与新殖民主义之间的关系。本文基于对影响高等教育的三大类行为者的访谈，即会计政策制定者、教育者和学生，并采用葛兰西对霸权和知识分子在社会中的作用的理解。与大型跨国公司关系密切的政策制定者通过认证机制影响会计教育的意义和内容，然后教育工作者将其传递给学生，从而改变他们的“常识”。一直以来，许多学生受到诸如西方至上及其“中立”做法和接受国际化的必要性等信念的影响。然而，其他人拒绝这种想当然的假设，并作为潜在的“有机知识分子”，他们可能会推动围绕发展中国家会计教育的作用和内容创造新的理解。

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引用次数: 0

Accounting academics and political engagement. Professors as parliamentarians and ministers in Italy 会计学术和政治参与。教授在意大利担任议员和部长

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2026-06-01 Epub Date: 2025-12-05 DOI: 10.1016/j.cpa.2025.102836

Valerio Antonelli , Roberto Rossi

Recently, scholars have paid increasing attention to accounting academics’ lives and work. The analysis of the relationships between academics and politicians is certainly of interest, if we remove the assumptions of a clear separation between the two that are assumed to underpin research in this field.

This study aims to elucidate the role played by Italian accounting academics in national political institutions, considering those elected to Parliament and/or holding a role in the Italian Government, under the Fascist regime and the ‘First Republic’. To this end, it analyses the academic and political fields and the relationships between the two through a Bourdieusian approach, highlighting how these fields are intertwined and how forms of capital can be transferred from one to another. Drawing on primary sources, the study employs a collective biography approach, focusing on five pivotal academics who served as parliamentarians and ministers from 1933 to 1992. Based on this evidence, it argues that accounting academics can play a crucial role by transferring their academic capital to the political field and mobilising the power of theories to serve the objectives of intervention in the economy and society, while political capital can also be an important source of academic capital growth. Thus, this study situates the relationships between the academic and political fields in a subfield–field theoretical perspective, thereby contributing to the literature on the role of accounting academics and their impact on the economy, society, and politics.

近年来，学者们越来越关注会计学者的生活和工作。学者和政治家之间的关系的分析当然是有趣的，如果我们去除两者之间的明确分离的假设，假设这是该领域研究的基础。本研究旨在阐明意大利会计学者在国家政治机构中所扮演的角色，考虑到那些在法西斯政权和“第一共和国”下当选为议会议员和/或在意大利政府中担任角色的人。为此，它通过布尔迪厄的方法分析了学术和政治领域以及两者之间的关系，强调了这些领域是如何交织在一起的，以及资本形式如何从一种形式转移到另一种形式。根据第一手资料，这项研究采用了集体传记的方法，重点关注了五位在1933年至1992年期间担任国会议员和部长的关键学者。基于这一证据，本文认为会计学者可以通过将其学术资本转移到政治领域并调动理论的力量来服务于干预经济和社会的目标，而政治资本也可以成为学术资本增长的重要来源。因此，本研究将学术领域与政治领域之间的关系置于子领域-领域理论视角中，从而为有关会计学者的角色及其对经济、社会和政治的影响的文献做出贡献。

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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 : 2025-12-01 Epub 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 : 2025-12-01 Epub 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

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 : 2025-12-01 Epub 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

Content marketing as a propaganda vehicle for a romantic-managerial conception of artificial intelligence 内容营销作为人工智能的浪漫管理概念的宣传工具

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-12-01 Epub Date: 2025-08-20 DOI: 10.1016/j.cpa.2025.102810

Pier-Luc Lajoie

Drawing on Deloitte’s content marketing between 2017 and 2022, this study examines how a conception of artificial intelligence (AI) is shaped and disseminated according to the precepts of technical propaganda outlined by Jacques Ellul. The firm promotes a romantic-managerial conception of AI that suggests business specialists can help organizations reap the benefits of the miraculous promises of a human-centered AI, without incurring any of the drawbacks, based on the assumption that it is possible to control AI. Three complementary discursive archetypes are mobilized by the firm to spur organizations into action: the prophet, arousing enthusiasm by spreading the “Good News” about AI; the demystifier, numbing concerns about the potential drifts of the technical society; and the bird of ill omen, stoking a fear of inertia. This study highlights the relevance of Jacques Ellul’s work to stimulate the ongoing debate within the critical accounting community about the perils of AI’s proliferation in organizations and society. Beyond its traditional function of legitimizing expertise, content marketing is mobilized as a propaganda vehicle for a conception of AI seemingly shaped in the mold of the firm’s own professional services offering. Finally, by showing how the precepts of propaganda are incorporated into content marketing, this study highlights the commercialization of contemporary social issues as a pivotal step in the colonization of professional accounting services by marketing expertise.

根据德勤2017年至2022年的内容营销，本研究根据雅克·埃卢概述的技术宣传原则，研究了人工智能（AI）概念是如何形成和传播的。该公司提倡一种浪漫的人工智能管理理念，认为商业专家可以帮助组织从以人为本的人工智能的神奇承诺中获益，而不会产生任何缺点，这是基于人工智能有可能被控制的假设。该公司动员了三种互补的话语原型来激励组织采取行动：先知，通过传播关于人工智能的“好消息”来激发热情；消除神秘感，麻木对技术社会潜在漂移的担忧；还有不祥之兆的鸟，激起人们对惰性的恐惧。这项研究强调了Jacques Ellul工作的相关性，以激发关键会计界关于人工智能在组织和社会中扩散的危险的持续辩论。除了使专业知识合法化的传统功能之外，内容营销还被用作人工智能概念的宣传工具，这种概念似乎是按照公司自己的专业服务提供的模式塑造的。最后，通过展示如何将宣传的戒律纳入内容营销，本研究强调了当代社会问题的商业化是营销专业知识殖民化专业会计服务的关键一步。

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引用次数: 0