Critical Perspectives on Accounting

Papers
(The TQCC of Critical Perspectives on Accounting is 9. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2020-05-01 to 2024-05-01.)
ArticleCitations
ESG practices and the cost of debt: Evidence from EU countries248
Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting144
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting106
Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?48
On the centrality of peripheral research and the dangers of tight boundary gatekeeping32
Being critical about intellectual capital accounting in 2020: An overview30
Sustainability performance reporting: A technocratic shadowing and silencing29
Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective29
A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia28
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image28
Decolonial studies in accounting? Emerging contributions from Latin America27
How auditors legitimize commercialism: A micro-discursive analysis26
An ecological critique of accounting: The circular economy and COVID-1926
Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform26
Bourdieu, strategy and the field of power23
When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania23
On crisis and emergency: Is it time to rethink long-term environmental accounting?23
Accountability and accounting in the NGO field comprising the UK and Africa – A Bordieusian analysis21
Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study21
Hillsborough: The fight for accountability20
Accounting and development in Africa20
The counter-performativity of calculative practices: Mobilising rankings of intellectual capital20
Sustainability reporting practices and their social impact to NGO funding in Italy20
Fighting or supporting corruption? The role of public sector audit organizations in Brazil20
Gendering merit: How the discourse of merit in diversity disclosures supports the gendered status quo on Canadian corporate boards19
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens19
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective19
Gender Responsive Budgeting: A tool for gender equality19
Making the invisibles visible: Including animals in sustainability (and) accounting18
Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises18
Financialisation and the Conceptual Framework: An update18
How the colonial legacy frames state audit institutions in Benin that fail to curb corruption18
The boundary of the ‘economic’: Financial accounting, corporate ‘imaginaries’ and human sentience17
Grounded accountability and Indigenous self-determination17
Accounting and pastoral power in Australian disability welfare reform16
A Luhmannian perspective on strategy: Strategy as paradox and meta-communication16
Executive remuneration and the limits of disclosure as an instrument of corporate governance16
Not at our table: Stakeholder exclusion and ant/agonistic engagements16
Accounting research boundaries, multiple centers and academic empathy15
Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh15
The perils of artificial intelligence in academic publishing15
Addressing the English language hegemony problem in academia: An ongoing experiment and preliminary policy14
Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt14
Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms14
E-commerce and labour tax avoidance13
Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative13
Instrumentalism and the publish-or-perish regime13
From unemployment to self-employment: Can enterprise policy intensify the risks of poverty?13
Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective13
A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation13
Debt, accounting, and the transformation of individuals into financially responsible neoliberal subjects12
From gatekeepers to gateway constructors: Credit rating agencies and the financialisation of housing associations12
Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion12
Critical perspectives on accounting and journal rankings: Engaging in counter discourses and practices12
A critical accounting project for Latin America? Objects of knowledge or ways of knowing11
Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors11
The discursive legitimation of profit in public-private service delivery11
Taking critical dialogic accountability into the field: Engaging contestation around microfinance and women’s empowerment11
Avoiding the accountability ‘sham-ritual’: An agonistic approach to beneficiaries’ participation in evaluation within nonprofit organisations11
Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia11
Beyond intentionality in accounting regulation: Habitual strategizing by the IASB11
Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century11
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics11
Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya10
Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency10
A stakeholder salience perspective on performance and management control systems in non-profit organisations10
Putting the patient first? The story of a decoupled hospital management quality initiative10
Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria10
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare10
Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports10
Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria9
Competing logics in university accounting education in post-revolutionary Russia9
The blind spots of interdisciplinarity in addressing grand challenges9
On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature9
The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria9
Comparing perceptions of the impact of journal rankings between fields9
The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village9
Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943–449
The Queering Accounting Manifesto9
Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective9
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