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You too can have a critical perspective! 25 years of Critical Perspectives on Accounting

Author

Listed:
  • Jérémy Morales

    (RHUL - Royal Holloway [University of London])

  • Samuel Sponem

    (HEC Montréal - HEC Montréal)

Abstract

This paper provides an overview of the emergence of Critical Perspectives on Accounting and of some of its achievements. The journal was originally created to provide a forum to question some of the notions that were systematically taken for granted in accounting practice and research, to explore the ideological underpinnings of the discipline, and reveal its role in processes of domination and social reproduction. The aim was also to encourage community-building around other important issues such as critical accounting interventions and their potential, or ways to bring out more emancipatory perspectives on accounting. We review three streams with a critical approach to accounting that were developed in the journal over 25 years: promoting a radical reflexivity to challenge mainstream views on accounting, questioning the normative claims of the profession to reveal its role in social reproduction, and highlighting the role of accounting in major socio-political trends.

Suggested Citation

  • Jérémy Morales & Samuel Sponem, 2017. "You too can have a critical perspective! 25 years of Critical Perspectives on Accounting," Post-Print hal-01479941, HAL.
    • Handle: RePEc:hal:journl:hal-01479941
    DOI: 10.1016/j.cpa.2016.09.003
    as

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    Citations

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    Cited by:

    1. Godowski, Christophe & Nègre, Emmanuelle & Verdier, Marie-Anne, 2020. "Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    2. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    3. Unerman, Jeffrey, 2020. "Risks from self-referential peer review echo chambers developing in research fields," The British Accounting Review, Elsevier, vol. 52(5).
    4. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    5. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    6. Viktoriia Yatsenko, 2020. "The Role and Significance of Criticism in Accounting Research," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 60-65, June.
    7. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    8. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    9. Gilbert, Christine & Guénin, Henri, 2024. "The COVID-19 crisis and massive public debts: What should we expect?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    10. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    11. Tweedie, Jonathan, 2023. "The emancipatory potential of counter accounting: A Žižekian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    12. Drujon d'Astros, Caecilia & Morales, Jeremy, 2024. "The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    13. Ballantine, Joan & Kelly, Martin & Larres, Patricia, 2020. "Banking for the common good: A Lonerganian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.

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