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Critical Perspectives on Accounting

AbbreviationCrit. Perspect. Account.
Journal Impact8.45
Quartiles(Global)BUSINESS, FINANCE(Q1)
ISSN1045-2354, 1095-9955
h-index85

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.

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Publication InformationPublisher: Academic PressPublishing cycle: Journal Type: journalOpen Access Journals: No
Basic dataYear of publication: 1990Proportion of original research papers100.00%Self Citation Rate:20.50%Gold OA Rate: 28.30%

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