IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v43y2017icp47-64.html
   My bibliography  Save this article

Critical accounting research and neoliberalism

Author

Listed:
  • Chiapello, Eve

Abstract

This article reflects on the way critical accounting research has addressed the question of liberalism. I show that the rise of this theme has been accompanied by a broadening of the issues addressed, but fairly little enlargement of the geographical spaces concerned. Three different approaches to neoliberalism are identified (as a phase of capitalism, as a discourse and as governmentality): while dialogue may exist between them, they are still disjointed and built on different inquiries. I seek to outline the contributions and limitations of each one. A second section studies the various roles critical authors have attributed to accounting and its actors in the neoliberal phenomenon and the way accounting is seen in their research (as an instrument, a project or an object). This mapping leads to proposal of an analysis framework that can be used for a broader conception of accounting's role in economic and social changes, based on a study of the conventions embedded in accounting devices and the distributive effects of the tests or trials they equip. Avenues for research are opened up throughout the article, with a view to enriching work on neoliberalism and delineating the specific contribution made by accounting researchers to its criticism.

Suggested Citation

  • Chiapello, Eve, 2017. "Critical accounting research and neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 47-64.
    • Handle: RePEc:eee:crpeac:v:43:y:2017:i:c:p:47-64
    DOI: 10.1016/j.cpa.2016.09.002
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235416300569
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2016.09.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(1), pages 1-35, January.
    2. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 140-160, February.
    3. Yves Gendron & C. Richard Baker, 2005. "On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 525-569.
    4. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    5. Bourguignon, Annick & Chiapello, Eve, 2003. "The Role of Criticism in the Dynamics of Performance Evaluation Systems," ESSEC Working Papers DR 03017, ESSEC Research Center, ESSEC Business School.
    6. Eve Chiapello & C. Richard Baker, 2011. "The introduction of French theory into English language accounting research," Post-Print hal-00575621, HAL.
    7. Cédric Durand, 2014. "Le capital fictif," Post-Print hal-01332913, HAL.
    8. Cooper, David J., 2014. "On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 287-292.
    9. Eve Chiapello & Alain Desrosières, 2006. "La quantification de l'économie et la recherche en sciences sociales : paradoxes, contradictions et omissions. Le cas exemplaire de la "Positive accounting theory"," Post-Print hal-00682366, HAL.
    10. Nihel Chabrak & Yves Gendron, 2015. "Promoting research from the "periphery" : engaging critically with the global financial crisis," Post-Print hal-02386863, HAL.
    11. Henri Guénin-Paracini & Yves Gendron & Jérémy Morales, 2014. "Neoliberalism, crises and accusations of fraud: a vicious circle of reinforcing influences?," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 11(4), pages 317-356, November.
    12. Eve Chiapello, 2003. "Reconciling the Two Principal Meanings of the Notion of Ideology: The Example of the Concept of the `Spirit of Capitalism'," Post-Print hal-00466537, HAL.
    13. Eve Chiapello, 2007. "Accounting and the birth of the notion of capitalism," Post-Print hal-00466515, HAL.
    14. Cédric Durand & Céline Baud, 2012. "Financialization, globalization and the making of profits by leading retailers," Post-Print halshs-00737045, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    2. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    3. Ouriemmi, Oussama & Gérard, Benoît, 2023. "Control dynamics in rogue trading: Sovereignty and exception-to-the-rule attitudes in the contemporary financial sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    4. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    5. Humphrey, Christopher & Gendron, Yves, 2015. "What is going on? The sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 47-66.
    6. Mohamed Toukabri & Maher Toukabri, 2023. "Football Industry Accounting as a Social and Organizational Practice: from the Implementation of the CSR Process to Integrated Reporting," Systemic Practice and Action Research, Springer, vol. 36(5), pages 725-753, October.
    7. Jupe, Robert & Funnell, Warwick, 2015. "Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 65-85.
    8. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    9. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    10. Maran, Laura & Bigoni, Michele & Morrison, Leanne, 2023. "Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    11. Bigoni, Michele & Antonelli, Valerio & Cafaro, Emanuela Mattia & D'Alessio, Raffaele & Funnell, Warwick, 2020. "Accounting for the ‘deviant’ in 19th century Italian prisons," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    12. Gendron, Yves, 2018. "Beyond conventional boundaries: Corporate governance as inspiration for critical accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 1-11.
    13. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    14. Morales, Jérémy & Sponem, Samuel, 2017. "You too can have a critical perspective! 25 years of Critical Perspectives on Accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 149-166.
    15. Vassili Joannides & Nicolas Berland, 2010. "Keeping Accounts By The Book: The Revelation(S) Of Accounting," Post-Print hal-00477759, HAL.
    16. Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
    17. Claude Paraponaris, 2017. "Plateformes numériques, conception ouverte et emploi," Post-Print halshs-01614430, HAL.
    18. Andrew B. Whitford & Derrick Anderson, 2021. "Governance landscapes for emerging technologies: The case of cryptocurrencies," Regulation & Governance, John Wiley & Sons, vol. 15(4), pages 1053-1070, October.
    19. Eichengreen, Barry & Ghironi, Fabio, 1997. "European Monetary Unification and International Monetary Cooperation," Center for International and Development Economics Research, Working Paper Series qt10d518tg, Center for International and Development Economics Research, Institute for Business and Economic Research, UC Berkeley.
    20. Photis Lysandrou, 2016. "The colonization of the future: An alternative view of financialization and its portents," Journal of Post Keynesian Economics, Taylor & Francis Journals, vol. 39(4), pages 444-472, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:43:y:2017:i:c:p:47-64. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.