A case study of critique: Critical perspectives on critical accounting

Dillard, Jesse; Vinnari, Eija

doi:10.1016/j.cpa.2016.09.004

Cited by 110 publications

(58 citation statements)

References 146 publications

(190 reference statements)

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“…33 See for review Gray et al (2014), Deegan (2017). Also see , Dillard and Vinnari (2017). exchange, they may choose to accept the product for the price offered or not participate.…”

Section: Applications Of Accountability In the Absence Of Democratic mentioning

confidence: 99%

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Critical dialogical accountability: From accounting-based accountability to accountability-based accounting

Dillard

Vinnari

2019

Critical Perspectives on Accounting

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207

478

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Society is demanding that its institutions be accountable for more than economic performance. However, much research in the social and environmental accounting (SEA) literature suggests that an increased level of reporting has not prompted the anticipated increased levels of accountability. Accountability is limited by what is disclosed, and what is disclosed is limited by the extant accounting system (accounting-based accountability). Most current attempts at improving social and environmental accountability by increasing disclosure reflect, at best, incremental changes to the traditional accounting system, a system that has been explicitly designed to meet the needs of financial capital providers. Alternatively, we propose that accounting systems be designed to address specific requirements of alternative accountability systems (accountability-based accounting), and the accountability system requirements should reflect the salient evaluation criteria of the interested constituencies. We propose critical dialogic accountability as a way to conceptualize accountability systems in a pluralistic society characterized by multiple, and often conflicting, interests. We present a definition of accountability that illustrates its complexity, recognizes the salience of power for operative accountability relationships and can be applied both descriptively and normatively, providing a framework for assisting in the specification of the accountability systems and responsibility networks of various interest groups. We discuss some implications for both researchers and practitioners associated with SEA endeavors, concluding with a call for imagining box-breaking accountings that extend the conventional boundaries of the SEA field.

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“…33 See for review Gray et al (2014), Deegan (2017). Also see , Dillard and Vinnari (2017). exchange, they may choose to accept the product for the price offered or not participate.…”

Section: Applications Of Accountability In the Absence Of Democratic mentioning

confidence: 99%

“…This is a position explicitly taken by the IASB and the FASB as well as the IIRC. 10 For a general review of the critical accounting literature regarding the influence of neoliberalism, seeDillard and Vinnari (2017).…”

mentioning

confidence: 99%

Critical dialogical accountability: From accounting-based accountability to accountability-based accounting

Dillard

Vinnari

2019

Critical Perspectives on Accounting

Self Cite

207

478

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“…Engagement with practice communities has animated much SEA and critical accounting research (Adams & Larrinaga-González, 2007;Cooper, 2002;Cooper & Coulson, 2013;Correa & Larrinaga 2015;Deegan, 2013;Dillard & Vinnari, 2017) along with discussions of the benefits of undertaking such work (see, for example, Hermanson, 2015). At the same time, unease remains about the form of engagement that may be adopted, how one might engage, and the implications of such engagement (Deegan, 2013).…”

Section: Conceptualising a Scholarly And Political Project Of Engagemmentioning

confidence: 99%

Accounting and sustainable development: Reflections and propositions

Bebbington

Russell

Thomson

2017

Critical Perspectives on Accounting

132

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This paper emerges from an invitation to reflect upon the achievements of social and environmental accounting as well as to identify the challenges that lie ahead as the field continues its engagement with the goal of sustainable development. Three perspectives are developed in pursuit of that aim, namely: exploring the nature of the issues and mode of academic inquiry that is 'fit for purpose' given the demands of sustainable development; considering if a de-centring of accounting and the embrace of more holistic versions of accountability would be productive for future scholarship;and an exploration of how we might conceptualise 'engagement' with practice in this context (and what is meant by practice and practitioner). Taken together, this paper seeks to provide points of provocation and encouragement to social and environmental accountants, critical accounting scholars and to those seeking to understand sustainable development scholarship and action.

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“…For accounting scholarship in this area, see Cooper et al (), Dillard and Vinnari (), Jupe and Funnell (), Morales et al (), and Morales and Sponem ().…”

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confidence: 99%

The Construction of the Efficient Office: Scientific Management, Accountability, and the Neo‐Liberal State

Parker

Jeacle

2019

Contemporary Accting Res

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The office has been a central site of organizational planning, accountability, and control since the 19th century. Yet it has been the subject of relatively little accounting research. Through the dual theoretical lenses of Foucaultian and Labour Process theories, this study employs historical photo‐elicitation methodology to investigate the implementation of management control and accountability in the scientifically managed office which emerged in the United States during the late 19th and early 20th centuries. Our analysis reveals the manner in which accounting records created new modes of disciplinary control and surveillance within the office and how accounting tasks were de‐skilled in a gradually feminized and mechanized office environment. We also witness the role of accounting in the physical structuring of office space through the assembly line arrangement of office furniture to facilitate paper flows and the installation of record‐keeping systems of surveillance. In addition, our visually derived historical account of these transformations in office administration allows us to reflect on some contemporary issues. The production‐line design and efficiency so promoted by scientific management served as a forerunner to today's open‐plan office, as well as influencing contemporary office management philosophies such as Activity‐Based Working. Furthermore, we seek to inform current debates on the role of accounting in contemporary neo‐liberal society. In the history of the scientific office, we gain an early glimpse of the subsequent role that accounting comes to play within a neo‐liberal agenda as a powerful technology of micro‐measurement and micro‐management.

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A case study of critique: Critical perspectives on critical accounting

Cited by 110 publications

References 146 publications

Critical dialogical accountability: From accounting-based accountability to accountability-based accounting

Critical dialogical accountability: From accounting-based accountability to accountability-based accounting

Accounting and sustainable development: Reflections and propositions

The Construction of the Efficient Office: Scientific Management, Accountability, and the Neo‐Liberal State

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