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

Moralès, Jérémy; Sponem, Samuel

doi:10.1016/j.cpa.2016.09.003

Cited by 41 publications

(21 citation statements)

References 188 publications

(242 reference statements)

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“…However, defining what fell within its remit proved problematic. 4 For the organisers the desire was to promote cause driven research on public interest issues to reveal how accounting rather than reinforcing processes of domination, exploitation and injustice, could give disadvantaged and/or marginalised group's greater voice (Morales and Sponem, 2015). However, it was clearer what was opposed, namely positive accounting theory and its ilk, rather than what it was for.…”

Section: Introductionmentioning

confidence: 99%

Has Management Accounting Research been critical?

Hopper

Bui

2016

Management Accounting Research

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Section: Introductionmentioning

confidence: 99%

Has Management Accounting Research been critical?

Hopper

Bui

2016

Management Accounting Research

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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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“…From its inception, critical research has strongly contested the idea that the financial profession is neutral, apolitical and geared to the common good (Morales and Sponem, 2017).…”

Section: Conclusion and Reflectionsmentioning

confidence: 99%

“…They argue that public interest has become an identifier to justify self-regulating monopoly (O'Regan, 2010, Everett andGreen, 2007;Sikka, et al, 1989). The rhetoric of neutrality emerges as an ideological weapon serving to legitimize the profession, secure its self-regulation and increase its power and prestige (Morales and Sponem, 2017).…”

Section: Conclusion and Reflectionsmentioning

confidence: 99%

Banking for the common good: A Lonerganian perspective

Ballantine

Kelly²,

Larres³

2020

Critical Perspectives on Accounting

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The financial crisis of 2008 left a legacy of hardship in its wake and exposed a culture of moral penury in UK banking. In an ex-post attempt to address this malaise and restore confidence in the sector, the Financial Conduct Authority (FCA) affirmed, in its mission statement, a strong commitment to serving the public interest. We appraise the FCA's public interest rhetoric and contrast the term public interest with its antecedent, the common good. In so doing, we conclude that the common good is superior to the public interest insofar as the former incorporates a moral dimension which is absent from the latter. Moreover, the common good embraces an inclusivity in its altruism that renders it superior to the majoritarism of the public interest. Thereafter, we illuminate the concept of the common good by drawing on Bernard Lonergan's philosophical anthropology and, in particular, his cognitive structure of dynamic knowing. Finally, we provide a discourse for the banking sector which incorporates Lonergan's philosophy as a mechanism for conceptualising accounting and accountability for the common good. We argue for a new focus to liberate banking from self-interested desires, embedded in a neoliberal ideology, and redirect it towards a compassionate caring culture.

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

Cited by 41 publications

References 188 publications

Has Management Accounting Research been critical?

Has Management Accounting Research been critical?

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

Banking for the common good: A Lonerganian perspective

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