Critical Perspectives on Accounting最新文献_第2页

Normalising individual responsibility? A gendered study of retirement planning in a financialised system 使个人责任正常化？金融化体系中退休计划的性别研究

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-12-12 DOI: 10.1016/j.cpa.2025.102839

Roberta Adami , Liam Foster

The individualisation of risk and responsibility for retirement planning, with the requirement to make ‘good saving decisions’, is an essential feature of the financialisation of pensions. Individuals are encouraged to become active financial subjects to ensure their own economic welfare. Additionally, concepts such as individual responsibility, risk management and financial planning are presented as moral obligations. This narrative has become an intrinsic part of neoliberal policies implemented over the last four decades in the UK, aimed at further privatising retirement. This paper examines the views and attitudes of young women towards individual responsibility and risk, within the context of retirement planning in the UK. The study presents a gendered analysis of financialisation of the pension system. It draws from the concept of ‘individual investor’ to critically discuss its shortcomings, using interviews and a focus group with young British women. The findings show how deep-rooted the idea of personal responsibility is amongst respondents, but also that the concept of managing risk and uncertainty is not adequately recognised, despite its centrality to investment practices.

退休计划的风险和责任的个性化，以及做出“良好的储蓄决策”的要求，是养老金金融化的一个基本特征。鼓励个人成为积极的金融主体，确保自身的经济福利。此外，个人责任、风险管理和财务规划等概念也被视为道德义务。这种说法已经成为英国过去四十年来实施的新自由主义政策的内在组成部分，旨在进一步将退休私有化。本文考察了年轻女性对个人责任和风险的看法和态度，在英国退休计划的背景下。该研究对养老金制度的金融化进行了性别分析。它从“个人投资者”的概念出发，通过采访和对英国年轻女性的焦点小组，批判性地讨论了它的缺点。调查结果表明，个人责任的观念在受访者中根深蒂固，但同时也表明，尽管管理风险和不确定性的概念在投资实践中处于中心地位，但它并未得到充分认识。

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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 : 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 the cartel 贩毒集团的账目

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-12-02 DOI: 10.1016/j.cpa.2025.102835

Miguel Gil

While research on accounting in cartel contexts has largely focused on money laundering, limited attention has been given to how accounting both shapes and is shaped by broader organisational and symbolic dimensions. Informed by postcolonial theory, this study critically examines the role of accounting in structuring practices and shaping representations of violence within cartel activities. Drawing on interviews with individuals exposed to cartel activity in Mexico, as well as a wide range of news articles, the analysis reveals that accounting is systematically embedded in cartel activities, delineating the boundaries between legitimacy and illegality through framing and routinising. The findings also show that mimicry is used to adopt and subvert dominant organisational forms, while the blending of formal accounting language and local practices gives rise to hybridity, complicating conventional interpretations of violence and economic order. Adopting a postcolonial lens deepens the understanding of accounting in illicit settings, highlighting its central role in shaping contested identities and selectively determining the visibility or invisibility of violence.

虽然对卡特尔背景下的会计的研究主要集中在洗钱问题上，但很少有人关注会计如何塑造更广泛的组织和象征维度，以及如何被这些维度塑造。根据后殖民理论，本研究批判性地考察了会计在组织实践和塑造卡特尔活动中的暴力表现中的作用。通过对接触墨西哥卡特尔活动的个人的采访，以及广泛的新闻文章，分析显示，会计系统地嵌入卡特尔活动，通过框架和常规划定合法性与非法之间的界限。研究结果还表明，模仿被用来采用和颠覆占主导地位的组织形式，而正式会计语言和当地实践的混合产生了混杂性，使对暴力和经济秩序的传统解释复杂化。采用后殖民镜头加深了对非法环境中会计的理解，突出了其在塑造有争议的身份和有选择地确定暴力的可见性或不可见性方面的核心作用。

引用次数: 0

Dynamics of territorialization: calculable spaces and the “coloniality of dwelling” within Porto Alegre’s participatory budgeting (1984–2006) 领土化的动态：阿雷格里港参与式预算中的可计算空间和“居住的殖民地性”（1984-2006）

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-11-29 DOI: 10.1016/j.cpa.2025.102826

Luis Emilio Cuenca Botey , Luis Adrián Mora Rodríguez , Isabel Pedraza Acosta

This article examines how accounting devices can emerge from popular political struggles and serve as tools for emancipation in a setting characterized by colonial spatial domination. Based on the concept of coloniality of dwelling (Mansilla et al., 2019), we explore how Porto Alegre’s Participatory Budgeting (1989–2006) enabled social movements to confront the territorial logics imposed by coloniality and thus to produce an accounting territorialisation from below, thereby strengthening their capacities for emancipation. This work complements studies on accounting territorialisation by showing how the spread of calculable spaces can arise from popular struggle and is not solely due to the influence of actors with regulatory authority and expert knowledge (Mennicken and Miller, 2012, Miller, 1992, Miller and Power, 2013, Free et al., 2019, Martinez et al., 2022). Furthermore, we show how, in this case, accounting tools became instruments of collective territorial vindication and transformation. Our analysis relies on archival materials and historical data that demonstrate how accounting helped build political territories and reshape geographic space. By situating this case within decolonial thinking and critical accounting studies, we reflect on the conditions of possibility for accounting to participate in emancipatory projects when it is appropriated by social movements that resist colonial patterns of space and power.

本文探讨了会计手段如何从流行的政治斗争中脱颖而出，并在以殖民空间统治为特征的环境中作为解放的工具。基于居住的殖民性概念（Mansilla等人，2019），我们探讨了阿雷格里港的参与式预算（1989-2006）如何使社会运动能够面对殖民性强加的领土逻辑，从而产生自下而上的会计领土化，从而加强他们的解放能力。这项工作通过展示可计算空间的传播如何从大众斗争中产生，而不仅仅是由于具有监管权威和专业知识的行动者的影响，从而补充了会计领域化的研究（Mennicken和Miller， 2012, Miller, 1992， Miller和Power， 2013， Free等人，2019，Martinez等人，2022）。此外，我们表明，在这种情况下，会计工具如何成为集体领土辩护和改造的工具。我们的分析依赖于档案材料和历史数据，这些数据展示了会计如何帮助建立政治领土和重塑地理空间。通过将这一案例置于非殖民化思维和批判性会计研究之中，我们反思了会计在被抵制殖民空间和权力模式的社会运动所利用时参与解放项目的可能性条件。

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引用次数: 0

Independent directors in family PLCs in the majority world − insights from a Middle Eastern country 多数国家家族plc的独立董事——来自一个中东国家的见解

IF 5.7 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-11-25 DOI: 10.1016/j.cpa.2025.102827

Souod Alazemi , Shahzad Uddin

This paper critically examines the concept of board member ‘independence’ by drawing on Max Weber’s notion of traditionalism to theorise its practice in non-Western or Majority World contexts. Using family-owned public limited companies (PLCs) in Kuwait as a case study, we explore how cultural norms, political-economic histories, and kinship-based authority structures shape the recruitment, roles, and influence of supposedly independent committee members.

Based on qualitative data − including interviews, archival materials, and field observations − we find that independence is largely symbolic. Independent members are often selected through Diwaniya-based social networks and valued more for their loyalty and discretion than for providing impartial oversight. The relationship between family owners and independent members reflects Weber’s chief–subject model, with board processes grounded in personalist logics rather than the institutional rationalities of Western capitalist governance.

This study contributes to the corporate governance literature by rethinking independence through a cultural-political lens and calls for policies and research that promote context-sensitive, decolonial approaches to governance in the Majority World.

本文批判性地考察了董事会成员“独立性”的概念，通过借鉴马克斯·韦伯的传统主义概念，将其在非西方或多数世界背景下的实践理论化。以科威特家族所有的公共有限公司（plc）为例，我们探讨了文化规范、政治经济历史和基于亲属关系的权威结构如何影响独立委员会成员的招聘、角色和影响。基于定性数据——包括访谈、档案材料和实地观察——我们发现独立性在很大程度上是象征性的。独立成员通常是通过以迪瓦尼亚为基础的社交网络选出的，他们的忠诚和判断力比提供公正的监督更受重视。家族所有者和独立成员之间的关系反映了韦伯的主体性模型，其董事会过程基于个人主义逻辑，而不是西方资本主义治理的制度理性。本研究通过文化政治视角重新思考公司治理的独立性，为公司治理文献做出了贡献，并呼吁制定政策和研究，促进对多数世界的环境敏感、非殖民化的治理方法。

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引用次数: 0

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