Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2024.102730
Mariló Capelo-Bernal, Pedro Araújo-Pinzón
This article analyses the role played by accounting in the social order, drawing inspiration from the works of Ezzamel and the literature related to accounting inscriptions and discourse. To that end, our research examines four Spanish charitable organisations with which the Catholic Church collaborated closely in the final years of the eighteenth century and early years of the nineteenth, a period during which enlightened ideas about how to deal with poverty threatened the traditional role of the Church.
Based on this study, we argue that accounting, as a relevant part of the discursive practices of the dominant actors in charitable activity, (i) structures society, creating social spaces in which it inscribes people, and establishes links and distances between these spaces, (ii) constructs the truth about the achievements of charitable organisations and the charitable work of donors/collaborators, and (iii) collaborates in strengthening power relations and promotes both social equilibrium and the social mobility of individuals and groups.
{"title":"The quid pro quo of charity: accounting, power and social positioning","authors":"Mariló Capelo-Bernal, Pedro Araújo-Pinzón","doi":"10.1016/j.cpa.2024.102730","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102730","url":null,"abstract":"<div><p>This article analyses the role played by accounting in the social order, drawing inspiration from the works of Ezzamel and the literature related to accounting inscriptions and discourse. To that end, our research examines four Spanish charitable organisations with which the Catholic Church collaborated closely in the final years of the eighteenth century and early years of the nineteenth, a period during which enlightened ideas about how to deal with poverty threatened the traditional role of the Church.</p><p>Based on this study, we argue that accounting, as a relevant part of the discursive practices of the dominant actors in charitable activity, (i) structures society, creating social spaces in which it inscribes people, and establishes links and distances between these spaces, (ii) constructs the truth about the achievements of charitable organisations and the charitable work of donors/collaborators, and (iii) collaborates in strengthening power relations and promotes both social equilibrium and the social mobility of individuals and groups.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102730"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000297/pdfft?md5=1f306aa0d7b3cfc59ed913c9a667ce50&pid=1-s2.0-S1045235424000297-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140806904","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}
Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2022.102480
Maryse Mayer, Yves Gendron
How do the media represent the complex, opaque and controversial phenomenon of corporate tax avoidance? Based on media’s articles pertaining to the international “LuxLeaks” news leak, we identify a contest over tax avoidance representation which reveals a peculiar normative dynamic. We find that the field of tax avoidance is characterized by a vague and highly ambiguous normative framework, as the media rely on very different norms to elaborate distinct normative standpoints to represent LuxLeaks. How can the problem of tax avoidance (and consequently its solution) be delimited if there is disagreement over which norm should be used to assess it? Our study then highlights the need to step back and (re)consider broader assumptions of normativity in relation to tax avoidance, to advance the debate. We propose to import Baier’s (2013) socio-legal perspective on normativity into the tax realm, to better understand not just the legal and social norms as distinct normative systems but also their interdependence. Based on discursive insights from the press, we map out the normative structure specific to LuxLeaks, as conceptualized using Baier’s platform. To exemplify how this kind of conceptualization can nurture future research, we initiate a reflection on how normativity could evolve in the tax avoidance field, considering possible implications of the press representations analyzed.
{"title":"The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective","authors":"Maryse Mayer, Yves Gendron","doi":"10.1016/j.cpa.2022.102480","DOIUrl":"10.1016/j.cpa.2022.102480","url":null,"abstract":"<div><p><span>How do the media represent the complex, opaque and controversial phenomenon of corporate tax<span><span> avoidance? Based on media’s articles pertaining to the international “LuxLeaks” news leak, we identify a contest over tax<span> avoidance representation which reveals a peculiar normative dynamic. We find that the field of tax avoidance is characterized by a vague and highly ambiguous normative framework, as the media rely on very different norms to elaborate distinct normative standpoints to represent LuxLeaks. How can the problem of tax avoidance (and consequently its solution) be delimited if there is disagreement over which norm should be used to assess it? Our study then highlights the need to step back and (re)consider broader assumptions of </span></span>normativity in relation to tax avoidance, to advance the debate. We propose to import </span></span><span>Baier’s (2013)</span> socio-legal perspective on normativity into the tax realm, to better understand not just the legal and social norms as distinct normative systems but also their interdependence. Based on discursive insights from the press, we map out the normative structure specific to LuxLeaks, as conceptualized using Baier’s platform. To exemplify how this kind of conceptualization can nurture future research, we initiate a reflection on how normativity could evolve in the tax avoidance field, considering possible implications of the press representations analyzed.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102480"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46010316","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}
Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2023.102648
Caecilia Drujon d'Astros , Jeremy Morales
This paper introduces silence as a form of resistance. Critical accounting studies portrayed resistance in terms of visibility and voice, and silence as a passive reaction from marginalized groups unable to speak, deprived of ‘voice’. Instead, we draw on an ethnographic study to follow various resisting strategies drawing on silence to actively undermine accounting technologies and practices. We draw on Scott’s infrapolitics and introduce silence as a strategic act, constitutive of power relations yet with multiple and situated meanings. We argue that silence acts both to forge a form of contestation that dares not speak its name and to constitute a space for the development of an alternative conduct to reclaim independence. Specifically, we identify four tactics using silence as a form of resistance – silence to escape accountability and control; silence to negotiate an alternative; silence to reclaim independence; and silence to retain power and authority. We then discuss the potential and limits of such silent resistance to support the emergence of alternative conducts.
{"title":"The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization","authors":"Caecilia Drujon d'Astros , Jeremy Morales","doi":"10.1016/j.cpa.2023.102648","DOIUrl":"10.1016/j.cpa.2023.102648","url":null,"abstract":"<div><p>This paper introduces silence as a form of resistance. Critical accounting studies portrayed resistance in terms of visibility and voice, and silence as a passive reaction from marginalized groups unable to speak, deprived of ‘voice’. Instead, we draw on an ethnographic study to follow various resisting strategies drawing on silence to actively undermine accounting technologies and practices. We draw on Scott’s infrapolitics and introduce silence as a strategic act, constitutive of power relations yet with multiple and situated meanings. We argue that silence acts both to forge a form of contestation that dares not speak its name and to constitute a space for the development of an alternative conduct to reclaim independence. Specifically, we identify four tactics using silence as a form of resistance – silence to escape accountability and control; silence to negotiate an alternative; silence to reclaim independence; and silence to retain power and authority. We then discuss the potential and limits of such silent resistance to support the emergence of alternative conducts.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102648"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001041/pdfft?md5=190f08379c17a284c37825bbfb2767ba&pid=1-s2.0-S1045235423001041-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44267650","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}
There are fewer women in the upper echelons of accounting academia in Italy than in other European countries, and fewer female full professors than in other disciplines at Italian universities. The purpose of this research is to investigate the barriers experienced by Italian women in accounting academia and contributes with suggestions to alleviate these. The paper adopts a phenomenographic approach to identify the ways in which a group of 24 Italian women, at different hierarchical levels, experienced barriers to their academic careers. The study identifies different categories of barriers that combine to prevent female perspectives and progression within accounting academia. Underpinning these barriers is a patriarchal culture that has a significant influence on women’s careers in academia. The patriarchal structure in both the workplace and society, engenders difficulties in maintaining work-life balance, and shapes male and female roles in the academic workplace.
The paper contributes to the literature on gender in the academic accounting discipline, exploring women’s experiences of accounting academia, linking findings of a persistence of patriarchy, and arguing for a more feminist academic organisation. This is the first research in this area to use a phenomenographic method to investigate the barriers to career progression for Italian female academics in accounting and in examining the experience of women at different career levels, including those who have left accounting academia. The paper contributes to research on women’s barriers to career advancement, bringing new insights to the understanding of the gender gap in accounting academia and in making suggestions for structural change.
{"title":"Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia","authors":"Giovanna Galizzi , Karen McBride , Benedetta Siboni","doi":"10.1016/j.cpa.2023.102625","DOIUrl":"10.1016/j.cpa.2023.102625","url":null,"abstract":"<div><p>There are fewer women in the upper echelons of accounting academia in Italy than in other European countries, and fewer female full professors than in other disciplines at Italian universities. The purpose of this research is to investigate the barriers experienced by Italian women in accounting academia and contributes with<!--> <!-->suggestions to alleviate these. The paper adopts a phenomenographic approach to identify the ways in which a group of 24 Italian women, at different hierarchical levels, experienced barriers to their academic careers. The study identifies different categories of barriers that combine to prevent female perspectives and progression within accounting academia. Underpinning these barriers is a patriarchal culture that has a significant influence on women’s careers in academia. The<!--> <!-->patriarchal structure in both the workplace and society, engenders<!--> <!-->difficulties in maintaining work-life balance, and shapes<!--> <!-->male and female roles in the academic workplace.</p><p>The paper contributes to the literature on gender in the academic accounting discipline, exploring women’s experiences of accounting academia, linking<!--> <!-->findings of a persistence of patriarchy, and arguing for a more feminist academic organisation. This is the first research in this area to use a phenomenographic method to investigate the barriers to career progression for Italian female academics in accounting and in examining the experience of women at different career levels, including those who have left accounting academia. The paper contributes to research on women’s barriers to career advancement, bringing new insights to the understanding of the gender gap in accounting academia and in making suggestions for structural change.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102625"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000813/pdfft?md5=0e977f59b0655bcee90061d3f6ba0d52&pid=1-s2.0-S1045235423000813-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46895091","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}
Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2023.102686
Rebecca Warren
This paper offers a critical analysis of the politics of accounting standard setting. The International Accounting Standards Board (IASB) hold an increasingly monopolistic role in accounting regulation across the globe, and make claims to transparency, neutrality and superior expertise to legitimize their hegemonic position. In 2009 the IASB extended their standard setting beyond listed entities to the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs). This paper explores the political antagonisms surrounding this extension, finding that the IASB undertook this project to block counter articulations from several bodies. To unpack the politics of the IASB’s extension this paper draws on Laclau and Mouffe’s hegemony and Glynos and Howarth’s political logics, to argue that the IASB maintain and extend hegemony by dismissing and blocking alternatives through the rhetoric of superior expertise, which ultimately enables them to extend ideologies of advanced financial capital and capital markets to new spaces.
本文对会计准则制定的政治性进行了批判性分析。国际会计准则理事会(IASB)在全球范围内的会计监管中扮演着日益垄断的角色,并声称其透明度、中立性和卓越的专业知识使其霸权地位合法化。2009 年,国际会计准则理事会将其准则制定工作扩展到上市实体之外,制定了《中小型企业国际财务报告准则》(IFRS for SMEs)。本文探讨了围绕这一扩展的政治对立,发现国际会计准则理事会开展这一项目是为了阻止来自多个机构的反驳意见。为了解读国际会计准则理事会扩展的政治性,本文借鉴了拉克劳和穆夫的霸权理论以及格利诺斯和豪沃斯的政治逻辑,认为国际会计准则理事会通过以其高超的专业知识为说辞来否定和阻挠替代方案,从而维持并扩展了霸权,最终使其能够将先进的金融资本和资本市场的意识形态扩展到新的空间。
{"title":"Maintaining and extending hegemony: The politics of accounting standard setting","authors":"Rebecca Warren","doi":"10.1016/j.cpa.2023.102686","DOIUrl":"10.1016/j.cpa.2023.102686","url":null,"abstract":"<div><p>This paper offers a critical analysis of the politics of accounting standard setting. The International Accounting Standards Board (IASB) hold an increasingly monopolistic role in accounting regulation across the globe, and make claims to transparency, neutrality and superior expertise to legitimize their hegemonic position. In 2009 the IASB extended their standard setting beyond listed entities to the International Financial Reporting Standard for Small and Medium-Sized Entities (<em>IFRS for SMEs</em>). This paper explores the political antagonisms surrounding this extension, finding that the IASB undertook this project to block counter articulations from several bodies. To unpack the politics of the IASB’s extension this paper draws on Laclau and Mouffe’s hegemony and Glynos and Howarth’s political logics, to argue that the IASB maintain and extend hegemony by dismissing and blocking alternatives through the rhetoric of superior expertise, which ultimately enables them to extend ideologies of advanced financial capital and capital markets to new spaces.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102686"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001429/pdfft?md5=ba8c13bdba392e350500015441801732&pid=1-s2.0-S1045235423001429-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139030767","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}
Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2024.102733
Christine Gilbert , Jeff Everett , Silvia Pereira de Castro Casa Nova
The emergence of double-entry bookkeeping has been traced back to roughly the same period as the emergence of practices which are today broadly understood as capitalist. This has led some to suggest that capitalism and accounting are interdependent. This thesis, however, neglects an important set of similarly-paired developments that occurred much earlier: around the same time as the first traces of accounting appeared in ancient Mesopotamia, patriarchal forms of social organization were also spreading across that region. In this paper, we propose that accounting practices are less a function of the rise of capitalism and more a function of the expansion of patriarchy, which itself fuelled the widespread adoption of capitalism. Drawing on anthropological insights and the work of feminist scholars, the paper offers an alternative perspective, one that we hope will help fuel resistance against the current, damaging hegemony: a ‘herstory’ of accounting. In addition, this study has implications for how we understand a number of topics of importance to critical accountants, including accountability, violence and subjugation, women’s rights and working and living conditions, capitalism (and neoliberalism), environmental degradation, spirituality, and the rise of political states.
{"title":"Patriarchy, capitalism, and accounting: A herstory","authors":"Christine Gilbert , Jeff Everett , Silvia Pereira de Castro Casa Nova","doi":"10.1016/j.cpa.2024.102733","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102733","url":null,"abstract":"<div><p>The emergence of double-entry bookkeeping has been traced back to roughly the same period as the emergence of practices which are today broadly understood as capitalist. This has led some to suggest that capitalism and accounting are interdependent. This thesis, however, neglects an important set of similarly-paired developments that occurred much earlier: around the same time as the first traces of accounting appeared in ancient Mesopotamia, patriarchal forms of social organization were also spreading across that region. In this paper, we propose that accounting practices are less a function of the rise of capitalism and more a function of the expansion of patriarchy, which itself fuelled the widespread adoption of capitalism. Drawing on anthropological insights and the work of feminist scholars, the paper offers an alternative perspective, one that we hope will help fuel resistance against the current, damaging hegemony: a ‘herstory’ of accounting. In addition, this study has implications for how we understand a number of topics of importance to critical accountants, including accountability, violence and subjugation, women’s rights and working and living conditions, capitalism (and neoliberalism), environmental degradation, spirituality, and the rise of political states.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102733"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000327/pdfft?md5=10ef82a949e9563674fdeac8e7b8b646&pid=1-s2.0-S1045235424000327-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140558766","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}
Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2022.102465
Ute Schmiel
Although wealth inequality is increasingly considered a massive societal problem, only a few jurisdictions charge wealth taxes on a wide range of assets on annual due days.
Against this backdrop, the present paper asks whether there are reasons to tax wealth from a tax equity perspective. It interprets tax equity as a procedural rule, which means taxing people with equal ability to pay equally and people with unequal ability to pay unequally. Since ability to pay refers to ‘economic capacity’, which is often understood as economic power, which in turn depends on the interpretation of market theories, answering the research question requires reference to market theories.
The paper shows, firstly, that economists who argue that a wealth tax in addition to an income tax leads to double taxation refer to neoclassical market theory and its power interpretation. However, neoclassical market theory is not adequate to justify that wealth should not be taxed.
Secondly, the paper provides an alternative ability to pay interpretation and a different understanding of wealth. It refers to political-cultural market theory that explicitly deals with power and power distribution. From this perspective, there are reasons to ascribe an ability to pay to wealth that is independent of the ability to pay of income. For that reason, taxing individuals’ wealth supports tax equity.
Thirdly, the present paper asks whether wealth taxation is feasible. It finds that, from the perspective of the political-cultural market theory, the main obstacle preventing the introduction of wealth taxation lies in the prevailing neoclassical market culture.
{"title":"Wealth taxation of individuals and equity: A political-cultural market theory perspective","authors":"Ute Schmiel","doi":"10.1016/j.cpa.2022.102465","DOIUrl":"10.1016/j.cpa.2022.102465","url":null,"abstract":"<div><p>Although wealth<span> inequality is increasingly considered a massive societal problem, only a few jurisdictions charge wealth<span> taxes on a wide range of assets on annual due days.</span></span></p><p>Against this backdrop, the present paper asks whether there are reasons to tax wealth from a tax equity perspective. It interprets tax equity as a procedural rule, which means taxing people with equal ability to pay equally and people with unequal ability to pay unequally. Since ability to pay refers to ‘economic capacity’, which is often understood as economic power, which in turn depends on the interpretation of market theories, answering the research question requires reference to market theories.</p><p>The paper shows, firstly, that economists who argue that a wealth tax in addition to an income tax leads to double taxation refer to neoclassical market theory and its power interpretation. However, neoclassical market theory is not adequate to justify that wealth should not be taxed.</p><p>Secondly, the paper provides an alternative ability to pay interpretation and a different understanding of wealth. It refers to political-cultural market theory that explicitly deals with power and power distribution. From this perspective, there are reasons to ascribe an ability to pay to wealth that is independent of the ability to pay of income. For that reason, taxing individuals’ wealth supports tax equity.</p><p>Thirdly, the present paper asks whether wealth taxation is feasible. It finds that, from the perspective of the political-cultural market theory, the main obstacle preventing the introduction of wealth taxation lies in the prevailing neoclassical market culture.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102465"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44541137","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}
Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2023.102701
Andreas Sundström
This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in the context of management control. The key concern is the epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. The paper elaborates on shifts related to the forms, practices, and infrastructures of management control, discussing new avenues for research in social studies of accounting. The discussion outlines how the integration of AI in accounting not only changes accounting practice but also fuels the relevance of some of the prior insights about social aspects of calculative practices. On a final note, the paper also suggests that, given the speed and scope at which new calculative technology is being introduced in virtually all parts of society, accounting scholars may draw upon prior insights and contribute to wider debates about the social impact of AI in society.
{"title":"AI in management control: Emergent forms, practices, and infrastructures","authors":"Andreas Sundström","doi":"10.1016/j.cpa.2023.102701","DOIUrl":"10.1016/j.cpa.2023.102701","url":null,"abstract":"<div><p>This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in the context of management control. The key concern is the epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. The paper elaborates on shifts related to the <em>forms</em>, <em>practices</em>, and <em>infrastructures</em> of management control, discussing new avenues for research in social studies of accounting. The discussion outlines how the integration of AI in accounting not only changes accounting practice but also fuels the relevance of some of the prior insights about social aspects of calculative practices. On a final note, the paper also suggests that, given the speed and scope at which new calculative technology is being introduced in virtually all parts of society, accounting scholars may draw upon prior insights and contribute to wider debates about the social impact of AI in society.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102701"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001624/pdfft?md5=16c1d0d0b43dd1ce3602bce29156013d&pid=1-s2.0-S1045235423001624-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139375482","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}
Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2023.102663
Rodrigo Ormeño-Pérez , Lynne Oats
The implementation of thorny or problematic regulation is challenging for both regulators and regulatees. The reasons for the existence of problematic regulation are not to be found in the regulation itself, but rather in the policy-making process that creates it. This paper examines the process by which a problematic tax rule, the transfer pricing rule, was created in Chile in 1997. Based empirically on documents and semi-structured interviews with relevant elite rule-makers and other informants, and theoretically inspired by Bourdieusian concepts, this paper illustrates how powerful rule-makers in various spheres of activity confront each other in the definition of the final content of the rule. On the one hand, how bureaucratic, professional and scholarly rule-makers drafted the bill of law depended on their relevant technical capital, administrative capacity, and political concern that the rule would make it through the parliamentary process in the hands of political adversaries. On the other hand, this paper shows that once the rule entered the political sphere, political adversaries’ views about the role of the State, the mobilisation of silence and other explicit techniques were used to curtail the State’s power. Eventually, these power struggles gave rise to a problematic tax regulation. This paper broadly illustrates the role of powerful agents in favouring or constraining the creation of fairer tax systems and the factual operation of democracy and politics.
{"title":"The making of problematic tax regulation: A Bourdieusian perspective","authors":"Rodrigo Ormeño-Pérez , Lynne Oats","doi":"10.1016/j.cpa.2023.102663","DOIUrl":"10.1016/j.cpa.2023.102663","url":null,"abstract":"<div><p>The implementation of thorny or problematic regulation is challenging for both regulators and regulatees. The reasons for the existence of problematic regulation are not to be found in the regulation itself, but rather in the policy-making process that creates it. This paper examines the process by which a problematic tax rule, the transfer pricing rule, was created in Chile in 1997. Based empirically on documents and semi-structured interviews with relevant elite rule-makers and other informants, and theoretically inspired by Bourdieusian concepts, this paper illustrates how powerful rule-makers in various spheres of activity confront each other in the definition of the final content of the rule. On the one hand, how bureaucratic, professional and scholarly rule-makers drafted the bill of law depended on their relevant technical capital, administrative capacity, and political concern that the rule would make it through the parliamentary process in the hands of political adversaries. On the other hand, this paper shows that once the rule entered the political sphere, political adversaries’ views about the role of the State, the mobilisation of silence and other explicit techniques were used to curtail the State’s power. Eventually, these power struggles gave rise to a problematic tax regulation. This paper broadly illustrates the role of powerful agents in favouring or constraining the creation of fairer tax systems and the factual operation of democracy and politics.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102663"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134935803","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}
Pub Date : 2024-03-01DOI: 10.1016/j.cpa.2023.102601
Juan Baños , Warwick Funnell
Accounting practices were essential to Spain’s transformation into a liberal State. The process began in 1835 as the properties and assets controlled by the Catholic Church and Town Councils were confiscated across the country, culminating in the 1855 seizure process. Informed by Foucault’s concept of governmentality, this paper identifies the role and importance of accounting in the enactment of the seizure process in 1855. The seizure was designed to address a worsening national debt and to replace the values and relationships of the Ancien Regime’s absolute monarchy with the political principles of liberalism. The intended outcome of the confiscation was to lay the foundations of a modern capitalist State at a time of great political, social, and economic turmoil. Ultimately, rather than supporting the liberal aims of the seizure process, accounting practices helped the dominant political classes to further promote their interests. Most properties were sold to people who were already large landowners and this confirmed the true aim of the seizure process: to increase their wealth and, thus, their political power.
{"title":"Accounting for the liberal State and the Spanish seizure process of 1855","authors":"Juan Baños , Warwick Funnell","doi":"10.1016/j.cpa.2023.102601","DOIUrl":"10.1016/j.cpa.2023.102601","url":null,"abstract":"<div><p>Accounting practices were essential to Spain’s transformation into a liberal State. The process began in 1835 as the properties and assets controlled by the Catholic Church and Town Councils were confiscated across the country, culminating in the 1855 seizure process. Informed by Foucault’s concept of governmentality, this paper identifies the role and importance of accounting in the enactment of the seizure process in 1855. The seizure was designed to address a worsening national debt and to replace the values and relationships of the <em>Ancien Regime’s</em> absolute monarchy with the political principles of liberalism. The intended outcome of the confiscation was to lay the foundations of a modern capitalist State at a time of great political, social, and economic turmoil. Ultimately, rather than supporting the liberal aims of the seizure process, accounting practices helped the dominant political classes to further promote their interests. Most properties were sold to people who were already large landowners and this confirmed the true aim of the seizure process: to increase their wealth and, thus, their political power.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102601"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000527/pdfft?md5=408fe2591b3273d3c82ea16b0c09037b&pid=1-s2.0-S1045235423000527-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135518455","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}