Critical Perspectives on Accounting最新文献_第5页

Critical Perspectives on Taxation: In praise of heterophony 税收的批判观点：赞扬杂音

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-05-13 DOI: 10.1016/j.cpa.2025.102794

Lynne Oats, Carla Edgley, Emer Mulligan

Given global disruption and current challenges that place increasing pressure on tax systems, we highlight, in this editorial, the pressing need for a critical gaze on tax. We note how this provides meaningful opportunities for critical researchers. We begin with reflections on developments in tax research within critical accounting and other disciplines since the first tax special issue in 2010. We then discuss how the papers in this second special issue adopt a critical gaze, and engage in ‘myth busting,’ dealing with: the role of legal scholarship in the Finnish tax field; new ways of conceptualising and approaching wealth taxation; the operation of co-operative compliance programmes for large taxpayers in the UK and the Netherlands; and the role of the media in reporting tax scandals. We reflect on what it means to be a critical scholar, and in particular a critical tax scholar, providing some inspiration for budding critical tax researchers in the form of ‘critical moves’. In our concluding thoughts, we call for heterophony, not just many voices but many different voices, a ‘simultaneous otherness,’ to strengthen critical research in tax, and soften disciplinary boundaries and methodological straightjackets. We emphasise how critical tax scholarship not only matters but provides exciting new agendas for creative, impactful research.

鉴于全球混乱和当前的挑战给税收制度带来越来越大的压力，我们在这篇社论中强调，迫切需要对税收进行批判性的关注。我们注意到这为关键的研究人员提供了有意义的机会。我们首先反思自2010年第一期税务特刊以来，关键会计和其他学科中税务研究的发展。然后，我们讨论第二期特刊中的论文如何采用批判性的眼光，并参与“打破神话”，处理：法律学术在芬兰税收领域的作用；财富税的新概念和新方法；为英国和荷兰的大型纳税人实施合作合规计划；以及媒体在报道税务丑闻中的作用。我们反思成为一名批判性学者的意义，特别是一名批判性税务学者，以“关键举措”的形式为崭露头角的批判性税务研究人员提供一些灵感。在我们的结束语中，我们呼吁“杂音”，不仅仅是许多声音，而是许多不同的声音，一种“同时的他者性”，以加强对税收的批判性研究，并软化学科界限和方法束缚。我们强调重要的税务学术不仅重要，而且为创造性、有影响力的研究提供了令人兴奋的新议程。

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引用次数: 0

The internationalization of Italian critical accounting scholarship: between language and national tradition 意大利批判性会计学术的国际化：在语言与民族传统之间

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-05-08 DOI: 10.1016/j.cpa.2025.102793

Michele Bigoni, Laura Maran, Giovanna Michelon, Massimo Sargiacomo

This editorial discusses the potential of Italian accounting scholarship to contribute to critical accounting studies. The aim of this special issue is to give a prominent visibility to the Italian language in the face of the struggles of non-Anglophone academics and help the latter to find a voice within the hegemony of English-language research, journals and journal rankings. This special issue recognizes the ability of language to transmit cultural and ideological values that would otherwise be overshadowed by the dominance of English-language literature. As part of the multilingualism of Critical Perspectives on Accounting, this opening to Italian is seen as a matter of equity, justice and reducing the power imbalance between English and other widely spoken languages. Nevertheless, linguistic barriers have not been the only impediment to the internationalization of Italian critical accounting scholarship for cultural barriers existed as well. The endogeneity of the Italian accounting philosophical stance, career incentives and a focus on eminently Italian concepts and methods have meant that, at least until the turn of the 21st century, academic production has been largely directed towards an Italian audience. Despite these challenges, the articles presented in this special issue confirm the richness of the Italian context and the ability of Italian scholars to contribute to international debates in critical accounting, both by adopting ‘international’ theories and methods and by remaining faithful to the ‘Economia Aziendale’ tradition.

这篇社论讨论了意大利会计奖学金的潜力，有助于关键会计研究。这期特刊的目的是在面对非英语国家学者的斗争时，突出意大利语的可见性，并帮助后者在英语研究、期刊和期刊排名的霸权中找到自己的声音。这期特刊承认语言传播文化和意识形态价值的能力，否则这些价值将被英语文学的主导地位所掩盖。作为会计批判视角的多语言化的一部分，对意大利语的开放被视为公平、公正和减少英语和其他广泛使用的语言之间的权力不平衡的问题。然而，语言障碍并不是意大利关键会计奖学金国际化的唯一障碍，因为文化障碍也存在。意大利会计哲学立场的内生性、职业激励以及对意大利概念和方法的关注意味着，至少在21世纪之交之前，学术生产主要面向意大利受众。尽管存在这些挑战，本期特刊中的文章证实了意大利背景的丰富性，以及意大利学者通过采用“国际”理论和方法以及忠实于“Aziendale”传统，为批判性会计的国际辩论做出贡献的能力。

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引用次数: 0

A theoretical exploration of positionality and “Interrelated Shadows” in management accounting field research 管理会计领域研究中的区位性与“关联阴影”的理论探讨

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-05-01 DOI: 10.1016/j.cpa.2025.102792

Gianluca F. Delfino

This study examines how researcher positionality – the boundaries between emotional closeness and professional distance – is implicated in the research process, including data accessibility, data collection, and interpretation. While the literature advocates for a “balanced” approach, this study argues that such balance is difficult to attain in field settings, where researchers and participants co-construct positionality through (in)formal interactions. Drawing on a two-year autoethnographic study with SPRINGWORK (pseudonym), a large Italian consulting firm, this paper introduces the metaphor of “interrelated shadows” to theorize positionality and its implications for knowledge production. The findings demonstrate that researcher roles and identities are continuously negotiated, with moments of destabilization illuminating hidden dimensions of organizational realities while affecting interpretation processes. These insights challenge the distinction between “behind-the-scenes” aspects of fieldwork and formal data collection moments, positioning destabilization as a natural and necessary part of fieldwork. The study proposes a reflexive framework for interpreting the shadows cast by researchers and participants, increasing awareness and understanding of the mechanisms underlying destabilizing positionality. By so doing, it positions fieldwork as an inherently relational process, where knowledge production emerges as a contested space in which researchers become part of the data they collect and analyze. The paper presents practical guidelines to help researchers critically examine their positions in the field, unpack the effects of destabilization on their research, and encourage transparency in scholarly work and writing.

本研究探讨了研究人员的位置性——情感亲近和专业距离之间的界限——在研究过程中是如何牵连的，包括数据可及性、数据收集和解释。虽然文献倡导一种“平衡”的方法，但本研究认为，在研究人员和参与者通过正式互动共同构建位置性的现场环境中，这种平衡很难实现。在与意大利一家大型咨询公司SPRINGWORK（化名）进行的为期两年的自我民族志研究中，本文引入了“相互关联的阴影”的隐喻，将位置性及其对知识生产的影响理论化。研究结果表明，研究人员的角色和身份是不断协商的，不稳定的时刻照亮了组织现实的隐藏维度，同时影响了解释过程。这些见解挑战了野外工作“幕后”方面与正式数据收集时刻之间的区别，将不稳定定位为野外工作的自然和必要部分。该研究提出了一个反身性框架来解释研究人员和参与者所投下的阴影，提高对不稳定立场背后机制的认识和理解。通过这样做，它将实地工作定位为一个内在的关系过程，知识生产作为一个有争议的空间出现，在这个空间中，研究人员成为他们收集和分析的数据的一部分。本文提出了实用的指导方针，以帮助研究人员批判性地检查他们在该领域的立场，解开不稳定对他们的研究的影响，并鼓励学术工作和写作的透明度。

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引用次数: 0

“Purpose and profit”: Economia Aziendale as a paradigm of sustainable business “目的与利润”：Aziendale经济公司作为可持续商业的典范

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-03-30 DOI: 10.1016/j.cpa.2025.102791

Ericka Costa , Rossella Leopizzi , Andrea Venturelli

This article reflects on the role of Economia Aziendale in the current debate on corporate sustainability, emphasizing the relevance of purpose and the need of a systemic theory of the firm. Traditionally, the Anglo-Saxon neoclassical paradigm has prioritized profit maximization to satisfy the shareholders. However, recent events—the financial crisis, the pandemic, geopolitical instability, and the ongoing environmental emergency—have sparked an international discussion about the fundamental reasons for the establishment of businesses. The article aims to highlight the contributions of Italian Economia Aziendale and its scholars in this context, by exploring how this discipline can provide relevant insights nowadays. To facilitate a multi-perspective reflection, the article draws from various frameworks and incorporates viewpoints from a diverse range of stakeholders, including academics, scientists, corporate leaders, professionals, and institutional representatives. This engagement took place through eight focus groups and a series of working group’s meetings held from October 2021 to November 2023. Through these contributions, the article introduces three key elements to reflect on Economia Aziendale in the current landscape: i) the emphasis on the centrality of human beings, ii) the necessity of employing Economia Aziendale as a systemic theory in economics, iii) the implications of Economia Aziendale for defining corporate sustainability as a focal value that can fully address human needs.

本文反映了Aziendale经济在当前关于企业可持续性的辩论中的作用，强调了目的的相关性和企业系统理论的必要性。传统上，盎格鲁-撒克逊新古典范式将股东利益最大化放在首位。然而，最近发生的事件——金融危机、大流行、地缘政治不稳定和持续的环境紧急情况——引发了国际上关于建立企业的根本原因的讨论。本文旨在通过探索这一学科如何在当今提供相关见解，突出意大利经济学及其学者在这一背景下的贡献。为了促进多角度的反思，本文借鉴了不同的框架，并结合了来自不同利益相关者的观点，包括学者、科学家、公司领导人、专业人士和机构代表。这种接触是通过2021年10月至2023年11月举行的八个焦点小组和一系列工作组会议进行的。通过这些贡献，本文介绍了在当前形势下反思Aziendale经济的三个关键要素：1)强调人类的中心地位，2)将Aziendale经济作为经济学系统理论的必要性，3)Aziendale经济对将企业可持续性定义为能够充分满足人类需求的焦点价值的含义。

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引用次数: 0

Stories of resistance: The role of online forums in response to Uber’s algorithmic management 抵制的故事：在线论坛在应对优步算法管理方面的作用

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-03-20 DOI: 10.1016/j.cpa.2025.102790

Emma McDaid , Clinton Free

This study investigates the dynamics of worker resistance within the gig economy. Drawing on a combination of 36 qualitative interviews with Uber drivers and a netnographic analysis of the forum Uberpeople.net, we investigate how drivers use digital communities to challenge precarity. Despite Uber’s efforts to individualize and control their labour, we reveal that resisting drivers use online forums to share experiences, develop resistance strategies, and foster collective identity. Specifically, we identify three primary mechanisms through which online forums facilitate resistance: (1) fostering in-group solidarity through shared grievances and collective identity formation; (2) enabling information exchange that empowers drivers to navigate and challenge platform constraints; and (3) providing discursive justifications for non-compliance with platform rules. This study contributes to research on labour resistance and algorithmic management by demonstrating how gig workers leverage digital spaces to contest control, highlighting the central role of storytelling and online communities in shaping contemporary labour struggles within the gig economy.

这项研究调查了零工经济中工人抵抗的动态。通过对优步司机的36次定性访谈和Uberpeople.net论坛的网络分析，我们调查了司机如何利用数字社区来挑战不稳定性。尽管优步努力个性化和控制他们的劳动，但我们发现，抵制司机使用在线论坛来分享经验，制定抵制策略，并培养集体认同。具体来说，我们确定了在线论坛促进抵抗的三种主要机制：(1)通过分享不满和形成集体身份来促进群体内的团结；(2)实现信息交换，使司机能够驾驭和挑战平台约束；(3)为不遵守平台规则提供话语辩护。本研究通过展示零工工人如何利用数字空间争夺控制权，突出了讲故事和在线社区在塑造零工经济中当代劳工斗争中的核心作用，为劳工抵抗和算法管理的研究做出了贡献。

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引用次数: 0

Classical Marxist accounting research: A literature review and directions for future research 经典马克思主义会计研究：文献回顾与未来研究方向

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-03-08 DOI: 10.1016/j.cpa.2025.102789

Elisavet Mantzari , Stewart Smyth , Sanjay Lanka

Karl Marx continues to have a major influence on academic work, politics, and society more broadly. Within interdisciplinary and critical accounting research, classical Marxist ideas remain underdeveloped. The aim of the paper is to explore the extant classical Marxist accounting literature, with the objective to understand what has been done and what is to be done. To address this aim we selected and analysed academic work that has engaged with classical Marxist ideas, identifying which ideas have been used and their contribution to accounting research. The paper concludes by outlining future avenues for critical accounting research.

卡尔·马克思继续对学术工作、政治和更广泛的社会产生重大影响。在跨学科和批判性会计研究中，经典马克思主义思想仍然不发达。本文的目的是探索现存的经典马克思主义会计文献，目的是了解已经做了什么和要做什么。为了实现这一目标，我们选择并分析了与经典马克思主义思想有关的学术工作，确定了哪些思想已经被使用，以及它们对会计研究的贡献。本文最后概述了未来的关键会计研究途径。

引用次数: 0

Critical dialogic accounting and accountability engagement: Exploring the micropolitics of microfinance and women’s empowerment through participatory action research 关键对话会计和问责参与：通过参与式行动研究探索小额信贷和妇女赋权的微观政治

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-02-21 DOI: 10.1016/j.cpa.2024.102786

Farzana Aman Tanima , Judy Brown , Jesse Dillard

Prior accounting research highlights the neoliberal discourse that dominates development institutions’ thinking and practices, including its market-focused representations of what it means to be an “empowered woman”. Building on Tanima et al. (2020, 2023, 2024), we report on a critical dialogic accounting and accountability (CDAA) engagement, employing participatory action research (PAR) methods, aimed at establishing space for a group of poor women in Bangladesh to discuss and collectively reflect on their views about women’s empowerment and microfinance. PAR methods were used to promote discussion of neoliberal approaches to microfinance and women’s empowerment and explore alternative possibilities associated with gender and development (GAD) discourse. We illustrate how group discussions and storytelling activities informed by ideas of micropolitics, divergent discourses and a “politics of becoming” (Connolly, 1995, Connolly, 2011) promoted discussion and debate of patriarchal discourses and the neoliberal subject position of “rational economic woman”. Ten years on from the engagement reported here, we also reflect on the distinctive nature of CDAA engagement and how our early experiences in, and learnings from, this study have shaped our ongoing research in this area.

先前的会计研究强调了主导发展机构思维和实践的新自由主义话语，包括其对 "赋权妇女 "的市场化表述。在 Tanima 等人（2020、2023、2024 年）的基础上，我们报告了一项批判性对话会计与问责（CDAA）活动，该活动采用参与式行动研究（PAR）方法，旨在为孟加拉国的一群贫困妇女创造空间，让她们讨论并集体反思自己对妇女赋权和小额信贷的看法。参与式行动研究方法被用来促进对小额信贷和妇女赋权的新自由主义方法的讨论，并探索与性别和发展（GAD）论述相关的其他可能性。我们说明了小组讨论和讲故事活动是如何在微观政治、不同话语和 "成为的政治"（Connolly，1995 年；Connolly，2011 年）思想的指导下，促进对父权制话语和新自由主义 "理性经济女性 "主体地位的讨论和辩论的。本文所报告的参与活动已经过去十年了，我们也在反思 CDAA 参与活动的独特性质，以及我们在这项研究中的早期经验和学习如何影响了我们在这一领域的持续研究。

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引用次数: 0

Financial gaslighting: The financialisation of care in later life 财务煤气灯：晚年护理的金融化

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-01-27 DOI: 10.1016/j.cpa.2025.102788

Erin Twyford , Rachel Rowe , Jane Andrew

The world’s population is ageing, and the provision and sustainability of aged care services are urgent. Like structural reforms in similar settings, aged care has been subjected to the logics of financialisation, yet few studies examine its mobilisation in aged care. Drawing on nearly 900 submissions to the Royal Commission into Aged Care Quality and Safety in Australia, we provide insights into how financialisation presents in an aged care setting and its implications for older people. The study draws on three features of financialisation to explore its effects on everyday life within this context: the ‘assetisation’ of the home; the rhetoric of choice used to shift risks from the state to people; and the discourse of financial literacy, which has cultivated individual responsibility for the management of aged care. We argue that older people are ‘financially gaslit’ into believing that the provision of aged care is designed to support autonomy, choice, and information symmetries when, in reality, financialisation in aged care involves significant wealth transfer from individuals to private providers. Given the unevenness of home ownership at retirement, the variability in the capacity to exercise informed choice in later life, and the spectrum of financial literacy, we find that the current model displaces responsibility for funding aged care onto those in need of care. In turn, responsibilising people to make complex financial choices about the care needed in later stages of life ensures that substantive financial risks are shifted to those amongst the community’s most vulnerable.

世界人口正在老龄化，老年人护理服务的提供和可持续性刻不容缓。与类似环境中的结构性改革一样，老年护理也受到金融化逻辑的影响，但很少有研究考察其在老年护理中的动员。根据向澳大利亚老年护理质量和安全皇家委员会提交的近900份意见书，我们提供了金融化如何在老年护理环境中呈现及其对老年人的影响的见解。该研究利用金融化的三个特征来探索其在这种背景下对日常生活的影响：家庭的“资产化”；将风险从国家转嫁给人民的选择修辞；以及金融知识的话语，它培养了管理养老的个人责任。我们认为，老年人在“财务上被误导”，认为提供老年护理是为了支持自主性、选择和信息对称，而实际上，老年护理的金融化涉及从个人到私人提供者的大量财富转移。考虑到退休时房屋所有权的不平衡，晚年行使知情选择能力的可变性，以及金融知识的范围，我们发现目前的模式将资助老年护理的责任转移到了需要护理的人身上。反过来，让人们对晚年所需的护理做出复杂的财务选择，确保实质性的财务风险转移到社区中最脆弱的人群身上。

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引用次数: 0

Professionalisation, Power and Empire: Accountancy in British India, 1913–1932 专业化、权力与帝国：英属印度的会计，1913-1932

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-01-23 DOI: 10.1016/j.cpa.2024.102783

Shraddha Verma , Suki Sian

In most non-white British colonies, the professionalisation process did not begin until political independence had been achieved and a path established to accomplish the indigenisation of national institutions. However, the case of India stands out as the only such colony in which Indian accountants were already in practice and the professionalisation process was already in train well before independence was achieved in 1947. This study examines key developments in the professionalisation of accountancy in British India from 1913 to 1932. Through the examination of archival data, the study explores the complexity of engagement between actors in the accounting field in this period in relation to the promulgation of audit legislation. Drawing on Bourdieu’s work, the study focusses on what was at stake for each group in the accounting field and draws attention to the power differentials that contributed to the acquiescence of Indian practitioners as they navigated the new regulations for auditors imposed by the British Government of India.

在大多数非白人英国殖民地，专业化进程直到实现政治独立和建立实现国家机构本土化的道路才开始。然而，印度的情况引人注目，因为它是唯一一个印度会计师已经在执业的殖民地，而且专业化进程早在1947年独立之前就已经开始了。本研究考察了1913年至1932年英属印度会计专业化的关键发展。通过对档案数据的检查，本研究探讨了这一时期与审计立法颁布有关的会计领域行动者之间参与的复杂性。借鉴布迪厄的工作，该研究集中于会计领域中每个群体的利害关系，并提请注意权力差异，这种差异导致印度从业人员在应对印度英国政府强加的审计人员新规定时默许。

引用次数: 0

The auditors and the media as central actors in accounting fraud and scandal 审计人员和媒体是会计欺诈和丑闻的核心角色

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting

Pub Date : 2025-01-03 DOI: 10.1016/j.cpa.2024.102787

Domenico Campa , Aziza Laguecir

This guest editorial addresses the enduring issues of accounting fraud and scandal, highlighting the roles of auditors and the media in shaping public perception and accountability. Despite the advances in regulatory mechanisms and surveillance, accounting scandals persist, often catalyzed by the complex interplay between corporate practices, media framing, and societal scrutiny. We review traditional approaches that emphasize individual wrongdoing and further advocate for an expanded view that integrates organizational and social dimensions of fraud. The special issue presents five articles examining these dynamics, focusing on the role of auditors and the media’s role in fraud and scandal. We underscore the need for further interdisciplinary research that explores the distinctions between fraud and scandal, the ethics of whistleblowing, and the impact of digitalization on fraud complexity and detection.

这篇客座社论探讨了会计欺诈和丑闻的持久问题，强调了审计师和媒体在塑造公众认知和问责制方面的作用。尽管在监管机制和监督方面取得了进步，但会计丑闻仍然存在，往往是由企业实践、媒体框架和社会审查之间复杂的相互作用催化的。我们回顾了强调个人不法行为的传统方法，并进一步提倡将欺诈的组织和社会维度整合在一起的扩展观点。本期特刊刊登了五篇文章，研究这些动态，重点关注审计员的角色和媒体在欺诈和丑闻中的角色。我们强调需要进一步开展跨学科研究，探讨欺诈与丑闻之间的区别、举报的道德规范，以及数字化对欺诈复杂性和检测的影响。

引用次数: 0