The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience
Author
Abstract
Suggested Citation
DOI: 10.1016/j.cpa.2020.102203
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- repec:dau:papers:123456789/15215 is not listed on IDEAS
- Hoskin, Keith W. & Macve, Richard H., 1986. "Accounting and the examination: A genealogy of disciplinary power," Accounting, Organizations and Society, Elsevier, vol. 11(2), pages 105-136, March.
- Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
- Vollmer, Hendrik, 2007. "How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 577-600, August.
- Jacques Richard, 2015. "The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting)," Post-Print hal-01267732, HAL.
- Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
- Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
- Stern,Nicholas, 2007. "The Economics of Climate Change," Cambridge Books, Cambridge University Press, number 9780521700801, January.
- Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
- Richard, Jacques, 2015. "The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 9-34.
- Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
- Messner, Martin, 2015. "Research orientation without regrets," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 76-83.
- Peter Miller, 1998. "The margins of accounting," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 605-621.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Andrew, Jane & Baker, Max & Huang, Casey, 2023. "Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(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.- Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
- Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
- Cooper, Christine & Lapsley, Irvine, 2021. "Hillsborough: The fight for accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
- Matringe, Nadia & Power, Michael, 2024. "Memories lost: a history of accounting records as forms of projection," LSE Research Online Documents on Economics 120410, London School of Economics and Political Science, LSE Library.
- Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
- Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
- Matringe, Nadia & Power, Michael, 2024. "Memories lost: A history of accounting records as forms of projection," Accounting, Organizations and Society, Elsevier, vol. 112(C).
- Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
- Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
- Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
- Cameron Graham & Martin E. Persson & Vaughan S. Radcliffe & Mitchell J. Stein, 2023. "The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics," Journal of Business Ethics, Springer, vol. 187(3), pages 565-587, October.
- Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 1994. "Control and cost accounting practices in the Spanish royal tobacco facfory," DEE - Working Papers. Business Economics. WB 7077, Universidad Carlos III de Madrid. Departamento de EconomÃa de la Empresa.
- Alawattage, Chandana & Graham, Cameron & Wickramasinghe, Danture, 2019. "Microaccountability and biopolitics: Microfinance in a Sri Lankan village," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 38-60.
- Power, Michael, 2015. "How accounting begins: object formation and the accretion of infrastructure," LSE Research Online Documents on Economics 64324, London School of Economics and Political Science, LSE Library.
- Gottlieb, Uliana & Johed, Gustav & Hansson, Helena, 2022. "Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
- Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
- Giovanna Centorrino, 2021. "The complex power dynamics within a health care institution during the 15th and 18th centuries. The case of the Great and New Hospital of Palermo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 11-59.
- Pflueger, Dane, 2016. "Knowing patients: The customer survey and the changing margins of accounting in healthcare," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 17-33.
- Beime, Kristina S. & Englund, Hans & Gerdin, Jonas & Seger, Karin, 2024. "Theorizing the subjectivizing powers of market-based technologies: Looking beyond coercion and seduction," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
- Madeleine Besson & Philippe Jacquinot & Rémi Jardat & Jean-Luc Moriceau, 2023.
"Escaping transparent, asymmetrical and agentive accountability? Entrepreneurial accounts and researchers' countertransference,"
Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 36(7/8), pages 1790-1813, April.
- Madeleine Besson & Philippe Jacquinot & Rémi Jardat & Jean-Luc Moriceau, 2023. "Escaping transparent, asymmetrical and agentive accountability? Entrepreneurial accounts and researchers' countertransference," Post-Print hal-04095968, HAL.
More about this item
Keywords
Financial accounting; Boundary; Butler; Merleau-Ponty; Levinas: Irigaray: Imaginary;All these keywords.
Statistics
Access and download statisticsCorrections
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:76:y:2021:i:c:s1045235420300526. 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.