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Accounting as reality construction: Towards a new epistemology for accounting practice

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  1. repec:dau:papers:123456789/3277 is not listed on IDEAS
  2. Clare J. M. Burns & Luke Houghton & Deborah Delaney & Cindy Shannon, 2023. "Ethical Decision-Making in Indigenous Financial Services: QSuper Case Study," Journal of Business Ethics, Springer, vol. 186(1), pages 13-29, August.
  3. Shapiro, Brian P., 1997. "Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 165-185, February.
  4. Laura Berardi & Laurie Mook & Michele A. Rea, 2021. "Third sector accounting reform and integrated social accounting for Italian social economy organizations," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 165-188.
  5. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
  6. Elmassri, Moataz Moamen & Harris, Elaine Pamela & Carter, David Bernard, 2016. "Accounting for strategic investment decision-making under extreme uncertainty," The British Accounting Review, Elsevier, vol. 48(2), pages 151-168.
  7. 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).
  8. Michael J. Zyphur & Dean C. Pierides, 2020. "Making Quantitative Research Work: From Positivist Dogma to Actual Social Scientific Inquiry," Journal of Business Ethics, Springer, vol. 167(1), pages 49-62, November.
  9. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
  10. Frame, Bob & Brown, Judy, 2008. "Developing post-normal technologies for sustainability," Ecological Economics, Elsevier, vol. 65(2), pages 225-241, April.
  11. Schönbohm, Avo & Zahn, Anastasia, 2012. "Corporate capital budgeting: Success factors from a behavioral perspective," Beiträge zur Controlling-Forschung 21, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
  12. Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
  13. Jean-Luc Moriceau, 2001. "Le journal du chercheur par delà les frontières du modèle et de le représentation ?," Post-Print halshs-00584645, HAL.
  14. Ghio, Alessandro & McGuigan, Nicholas & Powell, Lisa, 2023. "The Queering Accounting Manifesto," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  15. Russell Craig & Joel Amernic, 2008. "A privatization success story: accounting and narrative expression over time," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(8), pages 1085-1115, October.
  16. Whittle, Andrea & Carter, Chris & Mueller, Frank, 2014. "‘Above the fray’: Interests, discourse and legitimacy in the audit field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 783-802.
  17. 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.
  18. Norazita Marina Abdul Aziz* & Dr. Fadzila Azni Ahmad, 2018. "The Delineation of the Islamic Accounting Concepts through the Narrative Reviews Intrepretation," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 348-352:6.
  19. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
  20. Béatrice Girardi, 2002. "Regulation Des Tarifs D'Interconnexion : Analyse En Vue De Determiner Son Impact Sur Les Systemes Comptables Des Entreprises De Telecoms," Post-Print halshs-00584468, HAL.
  21. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
  22. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
  23. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
  24. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
  25. Gårseth-Nesbakk, Levi, 2011. "Accrual accounting representations in the public sector—A case of autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 247-258.
  26. Ahblom, Per & Sjögren, Ebba, 2019. "Delivering performance: the capital market framing of financial numbers from a preparer perspective," LSE Research Online Documents on Economics 102819, London School of Economics and Political Science, LSE Library.
  27. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2021. "Accounting and music: The role of Giuseppe Verdi in shaping the 19th century culture industry," OSF Preprints 5hz87, Center for Open Science.
  28. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
  29. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 345-376, March.
  30. Andrew Crane & Cameron Graham & Darlene Himick, 2015. "Financializing Stakeholder Claims," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 878-906, November.
  31. Judy Brown & Michael Fraser, 2006. "Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape," Business Strategy and the Environment, Wiley Blackwell, vol. 15(2), pages 103-117, March.
  32. Lukas Goretzki, 2013. "Management accounting and the construction of the legitimate manager," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 319-344, February.
  33. Thomas, Paula B. & Williams, Paul F., 2009. "Cash balance pension plans: A case of standard-setting inadequacy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 228-254.
  34. Most. Mukta Khatun & & Md. Sagar Hossain, 2023. "Critical Accounting Theory: Unveiling Power Dynamics and Enhancing Accountability - An Empirical Study on Existing Literature," International Journal of Science and Business, IJSAB International, vol. 25(1), pages 106-116.
  35. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  36. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
  37. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
  38. Sumohon Matilal & Heather Höpfl, 2009. "Accounting for the Bhopal disaster: footnotes and photographs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 953-972, July.
  39. Jupe, Robert, 2012. "The privatization of British Energy: Risk transfer and the state," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 116-129.
  40. 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).
  41. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.
  42. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
  43. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
  44. Josiah, J. & Gough, O. & Haslam, J. & Shah, N., 2014. "Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK," Accounting forum, Elsevier, vol. 38(1), pages 18-37.
  45. 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.
  46. Oakes, Helen & Berry, Anthony, 2009. "Accounting colonization: Three case studies in further education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 343-378.
  47. C. Richard Baker, 2006. "Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 663-680, September.
  48. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
  49. Judy Brown, 2010. "Accounting and visual cultural studies: potentialities, challenges and prospects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 482-505, May.
  50. Ala, Alessandro S. & Lapsley, Irvine, 2019. "Accounting for crime in the neoliberal world," The British Accounting Review, Elsevier, vol. 51(5).
  51. Moerman, Lee & van der Laan, Sandra, 2011. "Accounting for long-tail asbestos liabilities: Metaphor and meaning," Accounting forum, Elsevier, vol. 35(1), pages 11-18.
  52. 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.
  53. Graham, Cameron, 2013. "Teaching accounting as a language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 120-126.
  54. 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.
  55. Rosina Mladenovic, 2000. "An investigation into ways of challenging introductory accounting students' negative perceptions of accounting," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 135-155.
  56. 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).
  57. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
  58. Thiemann, Matthias & Friedrich, Jan, 2016. "Drawing the line: The political economy of offbalance sheet financing," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 17(2), pages 7-16.
  59. 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.
  60. Monir Zaman Mir & Abu Shiraz Rahaman, 2007. "Accounting and public sector reforms," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 237-268, April.
  61. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
  62. Lars-Goran Aidemark, 2001. "Managed health care perspectives: a study of management accounting reforms on managing financial difficulties in a health care organization," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 545-560.
  63. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
  64. Moerman, Lee C. & van der Laan, Sandra L., 2015. "Silencing the noise: Asbestos liabilities, accounting and strategic bankruptcy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 118-128.
  65. Mira Gusti Ramailis & Iwan Triyuwono & Aji Dedi Mulawarman, 2021. "The meaning of capital of Batobo farmer groups," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(5), pages 276-288, July.
  66. Wihantoro, Yulian & Lowe, Alan & Cooper, Stuart & Manochin, Melina, 2015. "Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 44-63.
  67. McSWEENEY, BRENDAN, 1997. "The Unbearable Ambiguity Of Accounting," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 691-712, October.
  68. Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
  69. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
  70. Graves, O. Finley & Flesher, Dale L. & Jordan, Robert E., 1996. "Pictures and the bottom line: The television epistemology of U.S. annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 57-88, January.
  71. Delfmann, Werner & Albers, Sascha, 2000. "Supply chain management in the global context," Working Paper Series 102, University of Cologne, Department of Business Policy and Logistics.
  72. Binti Shofiatul Jannah, 2021. "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals afr200, Global Academy of Training and Research (GATR) Enterprise.
  73. Clare Jane M. Burns & Luke Houghton & Heather Stewart, 2020. "Sustainability – A key to Australian finance directors improving their organisation's CSR culture," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1164-1176, March.
  74. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
  75. Spence, Crawford & Carter, David, 2011. "Accounting for the General Intellect: Immaterial labour and the social factory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 304-315.
  76. Dominique Bessire, 2005. "Responsabilite Sociale De L'Entreprise Et Parties Prenantes : Compter Ou Discuter ?," Post-Print halshs-00581129, HAL.
  77. Cho, Charles H. & Patten, Dennis M., 2013. "Green accounting: Reflections from a CSR and environmental disclosure perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 443-447.
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