首页 > 最新文献

Critical Perspectives on Accounting最新文献

英文 中文
The quid pro quo of charity: accounting, power and social positioning 慈善的交换条件:会计、权力和社会定位
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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.

本文分析了会计在社会秩序中扮演的角色,从埃扎梅尔的作品以及与会计铭文和话语相关的文献中汲取灵感。为此,我们的研究考察了 18 世纪最后几年和 19 世纪初与天主教会密切合作的四个西班牙慈善组织,在这一时期,关于如何处理贫困问题的开明思想对教会的传统角色构成了威胁。基于这项研究,我们认为,会计作为慈善活动中占主导地位的行为者话语实践的相关部分,(i) 构建社会,创造社会空间,将人们纳入其中,并在这些空间之间建立联系和距离,(ii) 构建关于慈善组织的成就以及捐助者/合作者的慈善工作的真相,(iii) 合作加强权力关系,促进社会平衡以及个人和群体的社会流动性。
{"title":"The quid pro quo of charity: accounting, power and social positioning","authors":"Mariló Capelo-Bernal,&nbsp;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}
引用次数: 0
The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective LuxLeaks的媒体表现:从社会法律角度看避税的规范动态
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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.

媒体如何表现企业避税这一复杂、不透明且充满争议的现象?根据媒体有关国际 "卢森堡泄密 "新闻泄密的文章,我们发现了一场关于避税表述的较量,这场较量揭示了一种特殊的规范动态。我们发现,避税领域的特点是规范框架模糊且高度含混,因为媒体依靠截然不同的规范来阐述不同的规范立场,以表现 "卢森堡泄密"。如果在使用哪种规范来评估避税问题上存在分歧,那么如何界定避税问题(以及随之而来的解决方案)?因此,我们的研究强调有必要后退一步,(重新)考虑与避税相关的更广泛的规范性假设,以推进辩论。我们建议将拜尔(2013 年)关于规范性的社会法律观点引入税收领域,以便更好地理解法律规范和社会规范不仅是不同的规范体系,而且是相互依存的。基于从新闻界获得的话语洞察力,我们利用贝耶尔的平台概念化了卢森堡泄密案特有的规范结构。为了举例说明这种概念化如何促进未来研究,我们开始反思规范性如何在避税领域发展,并考虑所分析的新闻表述可能产生的影响。
{"title":"The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective","authors":"Maryse Mayer,&nbsp;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}
引用次数: 0
The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization 沉默抵抗:一项关于使用沉默来抵抗会计和管理化的民族志研究
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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.

本文将沉默作为一种反抗形式。批判性会计研究从能见度和发言权的角度描绘了抵抗,而沉默则是无法发言、被剥夺了 "发言权 "的边缘化群体的被动反应。相反,我们通过一项人种学研究,跟踪各种利用沉默积极破坏会计技术和实践的抵抗策略。我们借鉴斯科特(Scott)的 "次政治学"(infrapolitics),将沉默作为一种战略行为,它构成了权力关系,但又具有多重意义和情景意义。我们认为,沉默的作用既在于形成一种敢于直言不讳的竞争形式,也在于构成一个发展替代行为的空间,以重新获得独立性。具体而言,我们确定了四种以沉默作为反抗形式的策略--以沉默逃避责任和控制;以沉默商讨替代方案;以沉默重新获得独立;以及以沉默保留权力和权威。然后,我们讨论了这种沉默抵抗在支持替代行为出现方面的潜力和局限性。
{"title":"The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization","authors":"Caecilia Drujon d'Astros ,&nbsp;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}
引用次数: 0
Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia 父权制依然存在:意大利会计学术界女性职业发展障碍的经验
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102625
Giovanna Galizzi , Karen McBride , Benedetta Siboni

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.

与其他欧洲国家相比,意大利会计学术界高层中的女性人数较少,与意大利大学其他学科相比,女性正教授的人数也较少。本研究的目的是调查意大利女性在会计学术界遇到的障碍,并提出缓解这些障碍的建议。本文采用了一种现象学的方法,以确定由 24 名意大利女性组成的小组在不同层次上经历学术生涯障碍的方式。研究发现了不同类别的障碍,这些障碍共同阻碍了女性在会计学术界的发展。父权制文化是这些障碍的基础,对女性在学术界的职业生涯产生了重大影响。工作场所和社会中的父权制结构导致难以保持工作与生活的平衡,并塑造了学术工作场所中的男性和女性角色。本文为会计学术学科中的性别问题文献做出了贡献,探讨了女性在会计学术界的经历,将父权制持续存在的研究结果联系起来,并主张建立一个更具女性主义的学术组织。这是该领域首次使用现象学方法调查意大利女性会计学者职业发展障碍的研究,也是首次研究不同职业层次女性(包括已经离开会计学术界的女性)的经历的研究。这篇论文为有关女性职业发展障碍的研究做出了贡献,为理解会计学术界的性别差距和提出结构变革建议带来了新的见解。
{"title":"Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia","authors":"Giovanna Galizzi ,&nbsp;Karen McBride ,&nbsp;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}
引用次数: 0
Maintaining and extending hegemony: The politics of accounting standard setting 维持和扩大霸权:会计准则制定的政治
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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}
引用次数: 0
Patriarchy, capitalism, and accounting: A herstory 父权制、资本主义和会计:一段历史
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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.

复式簿记的出现可追溯到与今天被广泛理解为资本主义做法的出现大致相同的时期。因此,有人认为资本主义与会计是相互依存的。然而,这一论断忽略了更早出现的一系列重要的类似发展:大约在古代美索不达米亚出现最早的会计痕迹的同时,父权制的社会组织形式也在该地区蔓延开来。在本文中,我们提出,会计实践与其说是资本主义兴起的一个功能,不如说是父权制扩张的一个功能,而父权制本身又为资本主义的广泛采用推波助澜。本文借鉴人类学的见解和女权主义学者的研究成果,提出了另一种视角,我们希望这种视角将有助于推动对当前破坏性霸权的抵制:会计的 "她的历史"。此外,这项研究还对我们如何理解批判性会计师所关注的一系列重要话题产生了影响,其中包括问责制、暴力与征服、妇女权利、工作与生活条件、资本主义(以及新自由主义)、环境退化、灵性以及政治国家的崛起。
{"title":"Patriarchy, capitalism, and accounting: A herstory","authors":"Christine Gilbert ,&nbsp;Jeff Everett ,&nbsp;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}
引用次数: 0
Wealth taxation of individuals and equity: A political-cultural market theory perspective 个人财富税与公平:一个政治文化市场理论的视角
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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.

尽管财富不平等日益被视为一个巨大的社会问题,但只有少数司法管辖区在每年的到期日对各种资产征收财富税。在此背景下,本文从税收公平的角度提出了是否有理由对财富征税的问题。本文将税收公平解释为一种程序规则,即对支付能力相同的人平等征税,对支付能力不相同的人不平等征税。由于支付能力指的是 "经济能力",而 "经济能力 "通常被理解为经济实力,而经济实力又取决于对市场理论的解释,因此回答研究问题需要参考市场理论。本文首先表明,那些认为在征收所得税的同时征收财富税会导致双重征税的经济学家参考了新古典市场理论及其实力解释。然而,新古典市场理论不足以证明财富不应被征税。其次,本文提供了另一种支付能力解释和对财富的不同理解。它提到了明确涉及权力和权力分配的政治文化市场理论。从这个角度看,有理由赋予财富一种独立于收入支付能力的支付能力。因此,对个人财富征税有助于实现税收公平。第三,本文提出了财富税是否可行的问题。本文发现,从政治文化市场理论的角度来看,阻碍引入财富税的主要障碍在于当前盛行的新古典市场文化。
{"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}
引用次数: 0
AI in management control: Emergent forms, practices, and infrastructures 管理控制中的人工智能:新出现的形式、做法和基础设施
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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.

本文讨论了人工智能(AI),特别是机器学习(ML)和大型语言处理(LLP)在管理控制方面的意义。关键问题在于人工智能技术带来的从传统演绎法到归纳法的认识论转变。论文阐述了与管理控制的形式、实践和基础设施相关的转变,讨论了会计社会研究的新途径。讨论概述了人工智能与会计的结合如何不仅改变了会计实践,而且还增强了之前关于计算实践的社会方面的一些见解的相关性。最后,本文还建议,鉴于新计算技术在社会几乎所有领域的引入速度和范围,会计学者可以借鉴先前的见解,为有关人工智能对社会影响的更广泛辩论做出贡献。
{"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}
引用次数: 0
The making of problematic tax regulation: A Bourdieusian perspective 有问题的税收法规的制定:布尔迪厄斯视角
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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.

对于监管者和被监管者来说,实施棘手或有问题的监管都是一项挑战。问题法规存在的原因不在于法规本身,而在于制定法规的决策过程。本文研究了 1997 年智利制定转让定价规则这一有问题的税收规则的过程。本文以文件和对相关精英规则制定者及其他信息提供者的半结构式访谈为实证依据,以布尔迪厄斯概念为理论启发,阐述了不同活动领域的强势规则制定者在确定规则最终内容时是如何相互对抗的。一方面,官僚、专业和学术领域的规则制定者如何起草法律草案,取决于他们的相关技术资本、行政能力以及对该规则能否通过议会程序落入政治对手手中的政治担忧。另一方面,本文表明,一旦该规则进入政治领域,政治对手对国家角色的看法、沉默的动员以及其他明确的技巧都被用来削减国家权力。最终,这些权力斗争导致税收法规问题重重。本文大致说明了有权势的代理人在支持或限制建立更公平的税收制度以及民主和政治的实际运作方面所起的作用。
{"title":"The making of problematic tax regulation: A Bourdieusian perspective","authors":"Rodrigo Ormeño-Pérez ,&nbsp;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}
引用次数: 0
Accounting for the liberal State and the Spanish seizure process of 1855 1855 年自由国家和西班牙没收进程的会计核算
IF 5.1 2区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2024-03-01 DOI: 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.

会计实践对于西班牙向自由国家的转变至关重要。这一进程始于 1835 年,天主教会和市政委员会控制的财产和资产在全国范围内被没收,并在 1855 年的没收进程中达到高潮。本文以福柯的 "政府性 "概念为基础,指出会计在 1855 年没收过程中的作用和重要性。没收旨在解决日益恶化的国债问题,并以自由主义的政治原则取代旧政体绝对君主制的价值观和关系。没收的目的是在政治、社会和经济大动荡时期为现代资本主义国家奠定基础。最终,会计做法非但没有支持没收过程中的自由主义目标,反而帮助占统治地位的政治阶层进一步促进了他们的利益。大多数财产被卖给了已经是大地主的人,这证实了没收过程的真正目的:增加他们的财富,从而增加他们的政治权力。
{"title":"Accounting for the liberal State and the Spanish seizure process of 1855","authors":"Juan Baños ,&nbsp;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}
引用次数: 0
期刊
Critical Perspectives on Accounting
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1