Élodie Allain

Célia Lemaire

Gulliver Lux

Critical Perspectives on Accounting

Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity.    Research Areas Include:    • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting's implication in the exercise of power  • Financial accounting's role in the processes of international capital formation, including its impact on stock market stability and international banking activities  • Management accounting's role in organizing the labor process  • The relationship between accounting and the state in various social formations  • Studies of accounting's historical role, as a means of "remembering" the subject's social and conflictual character  • The role of accounting in establishing "real" democracy at work and other domains of life  • Accounting's adjudicative function in international exchanges, such as that of the Third World debt  • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process  • The identification of new constituencies for radical and critical accounting information  • Accounting's involvement in gender and class conflicts in the workplace  • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy  • Reappraisals of the role of accounting as a science and technology  • Critical reviews of "useful" scientific knowledge about organizations

Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who recognize that conventional theory and practice are ill-suited to the challenges of the modern environment. It acknowledges that accounting practices and corporate behavior are closely linked to many allocative, distributive, social, and ecological issues of our time. In response to these concerns, a new body of literature is emerging that seeks to reformulate corporate, social, and political activities, as well as the theoretical and practical means by which we understand and influence these activities. Research areas include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and the implications of accounting in the exercise of power • The role of financial accounting in international capital formation processes, including its impact on stock market stability and international banking activities • The role of management accounting in organizing the labor process • The relationship between accounting and the state in various social formations • Historical studies of accounting's role as a means of 'remembering' its social and conflictual character • The role of accounting in establishing 'real' democracy in the workplace and other areas of life • Accounting's adjudicative function in international exchanges, such as Third World debt • Antagonisms between the social and private aspects of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting's involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of 'useful' scientific knowledge about organizations.

《Critical Perspectives on Accounting》旨在为越来越多的会计研究者和从业者提供一个论坛，他们意识到传统理论和实践不适合现代环境的挑战，并且会计实践与企业行为与我们时代的许多分配、分配、社会和生态问题密切相关。在这种关注下，出现了一种新的文献，旨在重新构建企业、社会和政治活动，以及我们理解和影响这些活动的理论和实践手段。研究领域包括：• 涉及会计的政治经济学、批判性会计、激进会计及其在权力行使中的影响的研究 • 财务会计在国际资本形成过程中的作用，包括其对股市稳定和国际银行活动的影响 • 管理会计在组织劳动过程中的作用 • 会计与国家在各种社会形态中的关系 • 会计作为“记忆”手段的历史角色研究，揭示其社会和冲突特征 • 会计在建立“真实”工作民主及其他生活领域中的作用 • 会计在国际交流中的裁决功能，例如第三世界债务 • 会计的社会与私人特性之间的对立，例如审计过程中的利益冲突 • 确定激进和批判性会计信息的新利益相关者 • 会计在工作场所中的性别和阶级冲突中的参与 • 会计、社会冲突、工业化、官僚主义和技术官僚主义之间的相互作用 • 对会计作为科学和技术角色的重新评估 • 对关于组织的“有用”科学知识的批判性回顾

Category	Quartile
管理学	2
管理学, 商业财政与金融	1

Atmosphere of measurement, consumable tools and the affective life of neoliberalism

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Journal Info

Category	Quartile
BUSINESS, FINANCE	1