IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v97y2023ics1045235423000035.html
   My bibliography  Save this article

Critique is unsustainable: A polemic

Author

Listed:
  • Bigoni, Michele
  • Mohammed, Sideeq

Abstract

In this polemical essay, we seek to provoke reflection and debate on the role of critique in addressing the global ecological crisis that we find ourselves confronted with in the Anthropocene. Drawing from Deleuze and Guattari’s reading of capitalism, we will suggest that the core functional process of capitalism is one of infinite growth that subsumes any attempts at resistance, escape, or socially progressive practice. Critique, we will suggest, is a part of capitalist processes, not an opposition to it. Consequently, we will argue that, given the inextricable imbrication of accounting and capitalism, without an impossible and unconceptualisable ‘post-capitalist accounting’, all notions of sustainable accounting are protracted exercises in futility that serve rather than abate ecological collapse. Paradoxically, any attempt to produce such accounting makes it harder to achieve.

Suggested Citation

  • Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    • Handle: RePEc:eee:crpeac:v:97:y:2023:i:c:s1045235423000035
    DOI: 10.1016/j.cpa.2023.102555
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235423000035
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2023.102555?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Pascual Berrone & Andrea Fosfuri & Liliana Gelabert, 2017. "Does Greenwashing Pay Off? Understanding the Relationship Between Environmental Actions and Environmental Legitimacy," Journal of Business Ethics, Springer, vol. 144(2), pages 363-379, August.
    2. Glen Lehman & Sanjaya Chinthana Kuruppu, 2017. "A framework for social and environmental accounting research," Accounting Forum, Taylor & Francis Journals, vol. 41(3), pages 139-146, September.
    3. Contrafatto, M. & Thomson, I. & Monk, E.A., 2015. "Peru, mountains and los niños: Dialogic action, accounting and sustainable transformation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 117-136.
    4. Ataur Rahman Belal & Stuart M. Cooper & Robin W. Roberts, 2013. "Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies," Accounting Forum, Taylor & Francis Journals, vol. 37(2), pages 81-91, June.
    5. Kenneth Weir, 2018. "The purposes, promises and compromises of extinction accounting in the UK public sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 875-899, March.
    6. Jill Atkins & Warren Maroun & Barry Colin Atkins & Elisabetta Barone, 2018. "From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(2), pages 674-702, February.
    7. repec:eme:aaaj00:aaaj-03-2013-1242 is not listed on IDEAS
    8. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    9. Lauwo, Sarah & Kyriacou, Orthodoxia & Julius Otusanya, Olatunde, 2020. "When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 71(C).
    10. BLOME, Constantin & PAULRAJ, Antony & DE JONG, Pieter, 2014. "The financial impact of ISO 14001 certification: top-line, bottom-line, or both?," LIDAM Reprints CORE 2709, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    11. Warren Maroun & Jill Atkins, 2018. "The emancipatory potential of extinction accounting: Exploring current practice in integrated reports," Accounting Forum, Taylor & Francis Journals, vol. 42(1), pages 102-118, March.
    12. Bill Lee & Catherine Cassell, 2008. "Employee and social reporting as a war of position and the union learning representative initiative in the UK," Accounting Forum, Taylor & Francis Journals, vol. 32(4), pages 276-287, December.
    13. Michael John Jones, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting Forum, Taylor & Francis Journals, vol. 34(2), pages 123-138, June.
    14. repec:eme:aaaj00:aaaj-03-2016-2494 is not listed on IDEAS
    15. Lies Bouten & Patricia Everaert & Luc Van Liedekerke & Lieven De Moor & Johan Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 187-204, September.
    16. Charles H. Cho & Matias Laine & Robin W. Roberts & Michelle Rodrigue, 2018. "The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence from the Arctic National Wildlife Refuge Bill," Journal of Business Ethics, Springer, vol. 152(3), pages 865-886, October.
    17. Javed Siddiqui, 2013. "Mainstreaming biodiversity accounting: potential implications for a developing economy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 779-805, June.
    18. Crawford Spence, 2007. "Social and environmental reporting and hegemonic discourse," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(6), pages 855-882, October.
    19. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    20. Konstantinos Iatridis & Effie Kesidou, 2018. "What Drives Substantive Versus Symbolic Implementation of ISO 14001 in a Time of Economic Crisis? Insights from Greek Manufacturing Companies," Journal of Business Ethics, Springer, vol. 148(4), pages 859-877, April.
    21. Qiu, Yan & Shaukat, Amama & Tharyan, Rajesh, 2016. "Environmental and social disclosures: Link with corporate financial performance," The British Accounting Review, Elsevier, vol. 48(1), pages 102-116.
    22. Juliette Senn & Sophie Giordano-Spring, 2020. "The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies," Post-Print hal-03138508, HAL.
    23. Eve Chiapello & Luc Boltanski, 2005. "The New Spirit of Capitalism," Post-Print hal-00680089, HAL.
    24. Yingru Li & John McKernan, 2016. "Human rights, accounting, and the dialectic of equality and inequality," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 568-593, May.
    25. Bassam Maali & Peter Casson & Christopher Napier, 2006. "Social reporting by islamic banks," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 266-289, June.
    26. repec:eme:aaaj00:09513579210017361 is not listed on IDEAS
    27. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
    28. Gail Whiteman & Brian Walker & Paolo Perego, 2013. "Planetary Boundaries: Ecological Foundations for Corporate Sustainability," Journal of Management Studies, Wiley Blackwell, vol. 50(2), pages 307-336, March.
    29. Cho, Charles H. & Senn, Juliette & Sobkowiak, Madlen, 2022. "Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    30. Jarmo Vakkuri & Jan-Erik Johanson, 2020. "Failed promises – performance measurement ambiguities in hybrid universities," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 17(1), pages 33-50, January.
    31. repec:eme:aaaj00:aaaj-04-2018-3461 is not listed on IDEAS
    32. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
    33. repec:eme:aaaj00:aaaj-09-2017-3158 is not listed on IDEAS
    34. Javed Siddiqui, 2013. "Mainstreaming biodiversity accounting: potential implications for a developing economy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 779-805, June.
    35. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    36. Juliette Senn & Sophie Giordano-Spring, 2020. "The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(6), pages 1367-1393, June.
    37. Jesse Dillard & Darrell Brown & R. Scott Marshall, 2005. "An environmentally enlightened accounting," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 77-101, March.
    38. Larrinaga, Carlos & Garcia-Torea, Nicolas, 2022. "An ecological critique of accounting: The circular economy and COVID-19," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    39. Mei Li & Gregory Trencher & Jusen Asuka, 2022. "The clean energy claims of BP, Chevron, ExxonMobil and Shell: A mismatch between discourse, actions and investments," PLOS ONE, Public Library of Science, vol. 17(2), pages 1-27, February.
    40. Philipp Borgstedt & Ann-Marie Nienaber & Bernd Liesenkötter & Gerhard Schewe, 2019. "Legitimacy Strategies in Corporate Environmental Reporting: A Longitudinal Analysis of German DAX Companies’ Disclosed Objectives," Journal of Business Ethics, Springer, vol. 158(1), pages 177-200, August.
    41. Yingru Li & John McKernan, 2016. "Human rights, accounting, and the dialectic of equality and inequality," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 568-593, May.
    42. de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
    43. Gray, Rob, 2013. "Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 459-468.
    44. Alawattage, Chandana & Fernando, Susith, 2017. "Postcoloniality in corporate social and environmental accountability," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 1-20.
    45. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    46. Thornton, Daniel B., 2013. "Green accounting and green eyeshades twenty years later," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 438-442.
    47. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    48. Chen, Yi-Chun & Hung, Mingyi & Wang, Yongxiang, 2018. "The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 169-190.
    49. Pieter Jong & Antony Paulraj & Constantin Blome, 2014. "The Financial Impact of ISO 14001 Certification: Top-Line, Bottom-Line, or Both?," Journal of Business Ethics, Springer, vol. 119(1), pages 131-149, January.
    50. Simon L. Lewis & Mark A. Maslin, 2015. "Defining the Anthropocene," Nature, Nature, vol. 519(7542), pages 171-180, March.
    51. Zeeshan Mahmood & Shahzad Uddin, 2020. "Institutional logics and practice variations in sustainability reporting: evidence from an emerging field," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(5), pages 1163-1189, December.
    52. Thornton, Daniel B., 2013. "Green accounting and green eyeshades twenty years later rejoinder to critics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 474-476.
    53. repec:eme:aaaj00:aaaj-12-2015-2320 is not listed on IDEAS
    54. Jody Grewal & Clarissa Hauptmann & George Serafeim, 2021. "Material Sustainability Information and Stock Price Informativeness," Journal of Business Ethics, Springer, vol. 171(3), pages 513-544, July.
    55. Adams, Carol A. & Abhayawansa, Subhash, 2022. "Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    56. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    57. Michael John Jones, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting Forum, Taylor & Francis Journals, vol. 35(2), pages 75-89, June.
    58. Brown, Judy & Dillard, Jesse, 2013. "Critical accounting and communicative action: On the limits of consensual deliberation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 176-190.
    59. Rubenstein, Daniel Blake, 1992. "Bridging the gap between green accounting and black ink," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 501-508, July.
    60. Wei Qian & Carol Tilt & Ataur Belal, 2021. "Social and environmental accounting in developing countries: contextual challenges and insights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(5), pages 1021-1050, April.
    61. Dale Tweedie & Nonna Martinov-Bennie, 2015. "Entitlements and Time: Integrated Reporting's Double-edged Agenda," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 35(1), pages 49-61, April.
    62. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    63. repec:eme:aaaj00:aaaj-12-2015-2363 is not listed on IDEAS
    64. Chan, Hing Kai & Wang, Xiaojun & Raffoni, Anna, 2014. "An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting," The British Accounting Review, Elsevier, vol. 46(4), pages 344-360.
    65. Johan Rockström & Will Steffen & Kevin Noone & Åsa Persson & F. Stuart Chapin & Eric F. Lambin & Timothy M. Lenton & Marten Scheffer & Carl Folke & Hans Joachim Schellnhuber & Björn Nykvist & Cynthia , 2009. "A safe operating space for humanity," Nature, Nature, vol. 461(7263), pages 472-475, September.
    66. Taiwen Feng & Dan Wang, 2016. "The Influence of Environmental Management Systems on Financial Performance: A Moderated-Mediation Analysis," Journal of Business Ethics, Springer, vol. 135(2), pages 265-278, May.
    67. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    68. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    69. Tregidga, Helen & Laine, Matias, 2022. "On crisis and emergency: Is it time to rethink long-term environmental accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    70. Joseph, George, 2012. "Ambiguous but tethered: An accounting basis for sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 93-106.
    71. Michael Fraser, 2012. "“Fleshing out” an engagement with a social accounting technology," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(3), pages 508-534, March.
    72. Belal, Ataur Rahman & Cooper, Stuart, 2011. "The absence of corporate social responsibility reporting in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 654-667.
    73. Herbohn, Kathleen, 2005. "A full cost environmental accounting experiment," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 519-536, August.
    74. Harney, Stefano & Dunne, Stephen, 2013. "More than nothing? Accounting, business, and management studies, and the research audit," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 338-349.
    75. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
    76. Hariom Manchiraju & Shivaram Rajgopal, 2017. "Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013," Journal of Accounting Research, Wiley Blackwell, vol. 55(5), pages 1257-1300, December.
    77. Ann Marie Sidhu & Jane Gibbon, 2021. "Institutionalisation of weak conceptions of sustainability in the United Nations Clean Development Mechanism: empirical evidence from Malaysian organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(5), pages 1220-1245, March.
    78. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    79. W. Eric Lee & Amy M. Hageman, 2018. "Talk the Talk or Walk the Walk? An Examination of Sustainability Accounting Implementation," Journal of Business Ethics, Springer, vol. 152(3), pages 725-739, October.
    80. Sanjay V. Lanka & Iqbal Khadaroo & Steffen Böhm, 2017. "Agroecology accounting: biodiversity and sustainable livelihoods from the margins," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1592-1613, September.
    81. Max Baker & Stefan Schaltegger, 2015. "Pragmatism and new directions in social and environmental accountability research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(2), pages 263-294, February.
    82. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    83. Xing, Yangang & Horner, R. Malcolm W. & El-Haram, Mohamed A. & Bebbington, Jan, 2009. "A framework model for assessing sustainability impacts of urban development," Accounting forum, Elsevier, vol. 33(3), pages 209-224.
    84. Harvey, David, 2007. "A Brief History of Neoliberalism," OUP Catalogue, Oxford University Press, number 9780199283279.
    85. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    86. Favotto, Alvise & McKernan, John Francis & Zou, Yanru, 2022. "Speculative accountability for animal kinship," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    87. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    88. Lee, Bill & Cassell, Catherine, 2008. "Employee and social reporting as a war of position and the union learning representative initiative in the UK," Accounting forum, Elsevier, vol. 32(4), pages 276-287.
    89. Belal, Ataur Rahman & Cooper, Stuart M. & Khan, Niaz Ahmed, 2015. "Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 44-58.
    90. repec:eme:aaaj00:aaaj-07-2015-2142 is not listed on IDEAS
    91. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
    92. Yangang Xing & R. Malcolm W. Horner & Mohamed A. El-Haram & Jan Bebbington, 2009. "A framework model for assessing sustainability impacts of urban development," Accounting Forum, Taylor & Francis Journals, vol. 33(3), pages 209-224, September.
    93. Eve Chiapello, 2007. "Accounting and the birth of the notion of capitalism," Post-Print hal-00466515, HAL.
    94. Marco Bellucci & Lorenzo Simoni & Diletta Acuti & Giacomo Manetti, 2019. "Stakeholder engagement and dialogic accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1467-1499, August.
    95. Sideeq Mohammed, 2021. "Stories and Organization in the Anthropocene," Springer Books, Springer, number 978-3-030-78740-0, June.
    96. Charles H. Cho & Giovanna Michelon & Dennis M. Patten & Robin W. Roberts, 2015. "CSR disclosure: the more things change…?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(1), pages 14-35, January.
    97. Eve Chiapello & Luc Boltanski, 2005. "The New Spirit of Capitalism," Post-Print hal-00678024, HAL.
    98. Ekins, Paul & Simon, Sandrine & Deutsch, Lisa & Folke, Carl & De Groot, Rudolf, 2003. "A framework for the practical application of the concepts of critical natural capital and strong sustainability," Ecological Economics, Elsevier, vol. 44(2-3), pages 165-185, March.
    99. Belal, Ataur Rahman & Cooper, Stuart M. & Roberts, Robin W., 2013. "Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies," Accounting forum, Elsevier, vol. 37(2), pages 81-91.
    100. Spence, Crawford, 2009. "Social accounting's emancipatory potential: A Gramscian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 205-227.
    101. Christine Cooper, 1992. "The Non and Nom of Accounting for (M)other Nature," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 5(3), pages 1-1, September.
    102. Monir Zaman Mir & Abu Shiraz Rahaman, 2011. "In pursuit of environmental excellence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 848-878, September.
    103. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    104. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    105. Ataur Rahman Belal & David L. Owen, 2007. "The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 472-494, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Maurizio Comoli & Patrizia Tettamanzi & Michael Murgolo, 2023. "Accounting for ‘ESG’ under Disruptions: A Systematic Literature Network Analysis," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
    2. Tweedie, Jonathan, 2023. "If critique is unsustainable, what is Left? A commentary on Bigoni and Mohammed," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    2. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    3. Correa, Carmen & Laine, Matias & Larrinaga, Carlos, 2023. "Taking the world seriously: Autonomy, reflexivity and engagement research in social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    4. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    5. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    6. Tweedie, Jonathan, 2023. "The emancipatory potential of counter accounting: A Žižekian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    7. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    8. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
    9. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
    10. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.
    11. Tweedie, Dale, 2018. "After Habermas: Applying Axel Honneth’s critical theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 39-55.
    12. Tregidga, Helen & Milne, Markus J., 2022. "Not at our table: Stakeholder exclusion and ant/agonistic engagements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    13. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    14. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    15. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
    16. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
    17. Jean Christian Ewane Missomba & Josiane Gaëlle Djeugou Ymele & Alexis Ngantchou, 2020. "La diffusion des informations environnementales par les entreprises camerounaises : Typologie des acteurs et des pratiques comptables," Post-Print halshs-03133686, HAL.
    18. Adams, Dawda & Ullah, Subhan & Akhtar, Pervaiz & Adams, Kweku & Saidi, Samir, 2019. "The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana," Resources Policy, Elsevier, vol. 61(C), pages 433-440.
    19. Gray, Rob, 2013. "Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 459-468.
    20. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:97:y:2023:i:c:s1045235423000035. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.