首页 > 最新文献

Critical Perspectives on Accounting最新文献

英文 中文
The conflict of interest in tax scholarship 税收奖学金中的利益冲突
IF 5.1 2区 管理学 Q1 Social Sciences Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2021.102394
Santtu Raitasuo

Problems linked to tax injustices have gained worldwide attention recently, as the aggressive tax planning practices of multinational companies have increasingly been exposed. Legislative reforms and enhanced corporate social responsibility practices have been introduced to deter tax avoidance, yet with little enduring success. However, little attention has been paid to the role of tax scholarship or to the statutory interpretation in the problems of tax avoidance. This paper contradicts the commonplace view that tax law scholarship serves the public interest. The paper approaches tax scholarship as a social practice, and argues that conflicting interests emerge when tax scholars conduct doctrinal study of law. As many tax scholars work for the tax advisory industry alongside their scholarly jobs, they have an incentive to propose legal arguments in their scholarly work that advance their private clients’ interests. Since judges use scholarship as an interpretive aid when defining the content of tax law, tax scholarship might bias the development of legal doctrine. It is argued that scholarship may therefore change the distributive effects of tax systems, in favor of the tax advisory firms’ clients. As a result, the democratic legitimacy of tax systems may be undermined. This article illustrates the problematic aspects of tax scholars’ double roles using empirical examples from Finnish legal culture and Finnish law reviews and codes of conduct in universities. This paper develops an argument that if such problems are prevalent in a country with little corruption and strong democratic institutions, they may be widespread in jurisdictions beyond Finland.

最近,随着跨国公司咄咄逼人的税收筹划做法日益暴露,与税收不公有关的问题引起了全世界的关注。为遏制避税行为,各国纷纷进行立法改革并加强企业社会责任实践,但收效甚微。然而,人们很少关注税收学术或法律解释在避税问题中的作用。本文一反税法学术为公共利益服务的普遍观点。本文将税收学术研究视为一种社会实践,并认为税收学者在对法律进行理论研究时会出现利益冲突。由于许多税务学者在从事学术工作的同时还为税务咨询业工作,因此他们有动机在学术工作中提出有利于其私人客户利益的法律论点。由于法官在界定税法内容时将学术研究作为一种解释辅助手段,因此税收学术研究可能会对法律理论的发展产生偏差。有观点认为,学术研究可能因此改变税收制度的分配效果,使之有利于税务咨询公司的客户。因此,税收制度的民主合法性可能会受到损害。本文通过芬兰法律文化、芬兰法律评论和大学行为准则中的实证案例,说明了税务学者双重角色的问题所在。本文提出了一个论点,即如果此类问题在一个腐败程度低、民主制度健全的国家普遍存在,那么在芬兰以外的司法管辖区也可能普遍存在。
{"title":"The conflict of interest in tax scholarship","authors":"Santtu Raitasuo","doi":"10.1016/j.cpa.2021.102394","DOIUrl":"10.1016/j.cpa.2021.102394","url":null,"abstract":"<div><p>Problems linked to tax injustices have gained worldwide attention recently, as the aggressive tax planning practices of multinational companies have increasingly been exposed. Legislative reforms and enhanced corporate social responsibility practices have been introduced to deter tax avoidance, yet with little enduring success. However, little attention has been paid to the role of tax scholarship or to the statutory interpretation in the problems of tax avoidance. This paper contradicts the commonplace view that tax law scholarship serves the public interest. The paper approaches tax scholarship as a social practice, and argues that conflicting interests emerge when tax scholars conduct doctrinal study of law. As many tax scholars work for the tax advisory industry alongside their scholarly jobs, they have an incentive to propose legal arguments in their scholarly work that advance their private clients’ interests. Since judges use scholarship as an interpretive aid when defining the content of tax law, tax scholarship might bias the development of legal doctrine. It is argued that scholarship may therefore change the distributive effects of tax systems, in favor of the tax advisory firms’ clients. As a result, the democratic legitimacy of tax systems may be undermined. This article illustrates the problematic aspects of tax scholars’ double roles using empirical examples from Finnish legal culture and Finnish law reviews and codes of conduct in universities. This paper develops an argument that if such problems are prevalent in a country with little corruption and strong democratic institutions, they may be widespread in jurisdictions beyond Finland.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235421001131/pdfft?md5=3ed73fcb9f07262b76b05db797505371&pid=1-s2.0-S1045235421001131-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49666569","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 Social Sciences 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":null,"pages":null},"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 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 Social Sciences 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":null,"pages":null},"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
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 Social Sciences 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":null,"pages":null},"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 Social Sciences 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":null,"pages":null},"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
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 Social Sciences 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":null,"pages":null},"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
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 Social Sciences 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":null,"pages":null},"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
A problematizing review of the financialization of living beings 对生物金融化的问题化审查
IF 5.1 2区 管理学 Q1 Social Sciences Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102739
Niina Kuokkanen

This paper examines the spread of financial logic and reasoning into the valuation practices by which living beings are valued. The purpose is two-fold. First, by conducting a literature review, the paper aims to connect critical accounting studies and other disciplines that address the financialization of living beings. The second purpose is cross-disciplinary as the aim is to problematize the disparate treatment of living beings in the previous financialization literature. In contrast to the previous financialization literature, this paper takes a multispecies approach by acknowledging the complex interdependences between all living beings. The research method used is a problematizing review, which enables the researcher to rethink and deconstruct dominant assumptions in the existing literature on the financialization of living beings. According to the findings, the financialization of living beings has been studied mainly from the perspective of three different theoretical traditions: 1) Foucauldian-inspired tradition of biopolitics and governmentality 2) ANT-inspired performativity and 3) financialization as a mode of Marxist capital accumulation. In addition, this paper identifies factors that enable and hamper the financialization process. By reviewing different disciplines, this paper suggests new and more holistic ways to study the financialization of living beings in critical accounting research.

本文探讨了金融逻辑和推理在生物估值实践中的传播情况。本文有两个目的。首先,通过文献综述,本文旨在将批判性会计研究与涉及生物金融化的其他学科联系起来。第二个目的是跨学科的,因为其目的是对以往金融化文献中对生物的不同处理方式提出质疑。与以往的金融化文献不同,本文采用多物种方法,承认所有生物之间复杂的相互依存关系。本文采用的研究方法是 "问题化回顾"(problematizing review),这种方法使研究者能够重新思考和解构现有文献中关于生物金融化的主流假设。研究结果表明,对生物金融化的研究主要来自三种不同的理论传统:1) 福柯尔德(Foucauldian)启发的生物政治学和政府性传统;2) ANT 启发的表演性;3) 作为马克思主义资本积累模式的金融化。此外,本文还指出了促成和阻碍金融化进程的因素。通过对不同学科的回顾,本文提出了在批判性会计研究中研究生物金融化的更全面的新方法。
{"title":"A problematizing review of the financialization of living beings","authors":"Niina Kuokkanen","doi":"10.1016/j.cpa.2024.102739","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102739","url":null,"abstract":"<div><p>This paper examines the spread of financial logic and reasoning into the valuation practices by which living beings are valued. The purpose is two-fold. First, by conducting a literature review, the paper aims to connect critical accounting studies and other disciplines that address the financialization of living beings. The second purpose is cross-disciplinary as the aim is to problematize the disparate treatment of living beings in the previous financialization literature. In contrast to the previous financialization literature, this paper takes a multispecies approach by acknowledging the complex interdependences between all living beings. The research method used is a problematizing review, which enables the researcher to rethink and deconstruct dominant assumptions in the existing literature on the financialization of living beings. According to the findings, the financialization of living beings has been studied mainly from the perspective of three different theoretical traditions: 1) Foucauldian-inspired tradition of biopolitics and governmentality 2) ANT-inspired performativity and 3) financialization as a mode of Marxist capital accumulation. In addition, this paper identifies factors that enable and hamper the financialization process. By reviewing different disciplines, this paper suggests new and more holistic ways to study the financialization of living beings in critical accounting research.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000388/pdfft?md5=1329e6c98dceceb7742a27016290a450&pid=1-s2.0-S1045235424000388-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141067693","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
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 Social Sciences 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":null,"pages":null},"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
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 Social Sciences 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":null,"pages":null},"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