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Critical Perspectives on Accounting

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JOURNAL INFORMATION
Publisher Academic Press Inc.
Open Access NO
Quartile Q1
Citation Count 728
P-ISSN 109-9955
E-ISSN 1045-2354
Categories Accounting, Finance, Information Systems and Management, Sociology and Political Science
Area Business, Management and Accounting, Decision Sciences, Economics, Econometrics and Finance, Social Sciences
Email
Region Northern America
Country United States
SCOPE

Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity.

Research Areas Include:

• Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting's implication in the exercise of power
• Financial accounting's role in the processes of international capital formation, including its impact on stock market stability and international banking activities
• Management accounting's role in organizing the labor process
• The relationship between accounting and the state in various social formations
• Studies of accounting's historical role, as a means of "remembering" the subject's social and conflictual character
• The role of accounting in establishing "real" democracy at work and other domains of life
• Accounting's adjudicative function in international exchanges, such as that of the Third World debt
• Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process
• The identification of new constituencies for radical and critical accounting information
• Accounting's involvement in gender and class conflicts in the workplace
• The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy
• Reappraisals of the role of accounting as a science and technology
• Critical reviews of "useful" scientific knowledge about organizations

Summary

  1. Critical Perspectives on Accounting is published by Academic Press Inc.
  2. It is not an oppen access journal
  3. The Subject Area : Business, Management and Accounting; Decision Sciences; Economics, Econometrics and Finance; Social Sciences

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