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Accounting as reality construction: Towards a new epistemology for accounting practice

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Cited by:

  1. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
  2. Rosina Mladenovic, 2000. "An investigation into ways of challenging introductory accounting students' negative perceptions of accounting," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 135-155.
  3. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  4. repec:dau:papers:123456789/3277 is not listed on IDEAS
  5. Clare J. M. Burns & Luke Houghton & Deborah Delaney & Cindy Shannon, 2023. "Ethical Decision-Making in Indigenous Financial Services: QSuper Case Study," Journal of Business Ethics, Springer, vol. 186(1), pages 13-29, August.
  6. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
  7. Vollmer, Hendrik, 2024. "Accounting and the shifting spheres: The economic, the public, the planet," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  8. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
  9. Sumohon Matilal & Heather Höpfl, 2009. "Accounting for the Bhopal disaster: footnotes and photographs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 953-972, July.
  10. Jupe, Robert, 2012. "The privatization of British Energy: Risk transfer and the state," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 116-129.
  11. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
  12. Shapiro, Brian P., 1997. "Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 165-185, February.
  13. Laura Berardi & Laurie Mook & Michele A. Rea, 2021. "Third sector accounting reform and integrated social accounting for Italian social economy organizations," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 165-188.
  14. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
  15. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
  16. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
  17. Elmassri, Moataz Moamen & Harris, Elaine Pamela & Carter, David Bernard, 2016. "Accounting for strategic investment decision-making under extreme uncertainty," The British Accounting Review, Elsevier, vol. 48(2), pages 151-168.
  18. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  19. Thiemann, Matthias & Friedrich, Jan, 2016. "Drawing the line: The political economy of offbalance sheet financing," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 17(2), pages 7-16.
  20. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
  21. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
  22. Gårseth-Nesbakk, Levi, 2011. "Accrual accounting representations in the public sector—A case of autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 247-258.
  23. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.
  24. Monir Zaman Mir & Abu Shiraz Rahaman, 2007. "Accounting and public sector reforms," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 237-268, April.
  25. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
  26. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
  27. Michael J. Zyphur & Dean C. Pierides, 2020. "Making Quantitative Research Work: From Positivist Dogma to Actual Social Scientific Inquiry," Journal of Business Ethics, Springer, vol. 167(1), pages 49-62, November.
  28. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
  29. repec:osf:osfxxx:5hz87_v1 is not listed on IDEAS
  30. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
  31. Ahblom, Per & Sjögren, Ebba, 2019. "Delivering performance: the capital market framing of financial numbers from a preparer perspective," LSE Research Online Documents on Economics 102819, London School of Economics and Political Science, LSE Library.
  32. Frame, Bob & Brown, Judy, 2008. "Developing post-normal technologies for sustainability," Ecological Economics, Elsevier, vol. 65(2), pages 225-241, April.
  33. Lars-Goran Aidemark, 2001. "Managed health care perspectives: a study of management accounting reforms on managing financial difficulties in a health care organization," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 545-560.
  34. Schönbohm, Avo & Zahn, Anastasia, 2012. "Corporate capital budgeting: Success factors from a behavioral perspective," Beiträge zur Controlling-Forschung 21, Rheinland-Pfälzische Technische Universität Kaiserslautern-Landau (RPTU), Lehrstuhl für Unternehmensrechnung und Controlling.
  35. Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
  36. Balluchi, Federica & Lazzini, Arianna & Torelli, Riccardo, 2021. "Accounting and music: The role of Giuseppe Verdi in shaping the 19th century culture industry," OSF Preprints 5hz87, Center for Open Science.
  37. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
  38. Jean-Luc Moriceau, 2001. "Le journal du chercheur par delà les frontières du modèle et de le représentation ?," Post-Print halshs-00584645, HAL.
  39. Davison, Jane, 2010. "[In]visible [in]tangibles: Visual portraits of the business élite," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 165-183, February.
  40. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 345-376, March.
  41. Moerman, Lee C. & van der Laan, Sandra L., 2015. "Silencing the noise: Asbestos liabilities, accounting and strategic bankruptcy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 118-128.
  42. Mira Gusti Ramailis & Iwan Triyuwono & Aji Dedi Mulawarman, 2021. "The meaning of capital of Batobo farmer groups," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(5), pages 276-288, July.
  43. Josiah, J. & Gough, O. & Haslam, J. & Shah, N., 2014. "Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK," Accounting forum, Elsevier, vol. 38(1), pages 18-37.
  44. Andrew Crane & Cameron Graham & Darlene Himick, 2015. "Financializing Stakeholder Claims," Journal of Management Studies, Wiley Blackwell, vol. 52(7), pages 878-906, November.
  45. Vollmer, Hendrik, 2007. "How to do more with numbers: Elementary stakes, framing, keying, and the three-dimensional character of numerical signs," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 577-600, August.
  46. Ghio, Alessandro & McGuigan, Nicholas & Powell, Lisa, 2023. "The Queering Accounting Manifesto," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  47. Wihantoro, Yulian & Lowe, Alan & Cooper, Stuart & Manochin, Melina, 2015. "Bureaucratic reform in post-Asian Crisis Indonesia: The Directorate General of Tax," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 44-63.
  48. Oakes, Helen & Berry, Anthony, 2009. "Accounting colonization: Three case studies in further education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 343-378.
  49. C. Richard Baker, 2006. "Epistemological objectivity in financial reporting: Does internet accounting require a new accounting model?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 663-680, September.
  50. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
  51. Judy Brown & Michael Fraser, 2006. "Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape," Business Strategy and the Environment, Wiley Blackwell, vol. 15(2), pages 103-117, March.
  52. McSWEENEY, BRENDAN, 1997. "The Unbearable Ambiguity Of Accounting," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 691-712, October.
  53. Judy Brown, 2010. "Accounting and visual cultural studies: potentialities, challenges and prospects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 482-505, May.
  54. Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
  55. Russell Craig & Joel Amernic, 2008. "A privatization success story: accounting and narrative expression over time," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(8), pages 1085-1115, October.
  56. Whittle, Andrea & Carter, Chris & Mueller, Frank, 2014. "‘Above the fray’: Interests, discourse and legitimacy in the audit field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 783-802.
  57. Ala, Alessandro S. & Lapsley, Irvine, 2019. "Accounting for crime in the neoliberal world," The British Accounting Review, Elsevier, vol. 51(5).
  58. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
  59. Moerman, Lee & van der Laan, Sandra, 2011. "Accounting for long-tail asbestos liabilities: Metaphor and meaning," Accounting forum, Elsevier, vol. 35(1), pages 11-18.
  60. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
  61. Norazita Marina Abdul Aziz* & Dr. Fadzila Azni Ahmad, 2018. "The Delineation of the Islamic Accounting Concepts through the Narrative Reviews Intrepretation," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 348-352:6.
  62. Graves, O. Finley & Flesher, Dale L. & Jordan, Robert E., 1996. "Pictures and the bottom line: The television epistemology of U.S. annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 57-88, January.
  63. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
  64. Lukas Goretzki, 2013. "Management accounting and the construction of the legitimate manager," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 319-344, February.
  65. Delfmann, Werner & Albers, Sascha, 2000. "Supply chain management in the global context," Working Paper Series 102, University of Cologne, Department of Business Policy and Logistics.
  66. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
  67. Thomas, Paula B. & Williams, Paul F., 2009. "Cash balance pension plans: A case of standard-setting inadequacy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 228-254.
  68. Binti Shofiatul Jannah, 2021. "The Meaning of "Accounting" In a Religious-Based Organization," GATR Journals afr200, Global Academy of Training and Research (GATR) Enterprise.
  69. Clare Jane M. Burns & Luke Houghton & Heather Stewart, 2020. "Sustainability – A key to Australian finance directors improving their organisation's CSR culture," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1164-1176, March.
  70. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
  71. Most. Mukta Khatun & & Md. Sagar Hossain, 2023. "Critical Accounting Theory: Unveiling Power Dynamics and Enhancing Accountability - An Empirical Study on Existing Literature," International Journal of Science and Business, IJSAB International, vol. 25(1), pages 106-116.
  72. Graham, Cameron, 2013. "Teaching accounting as a language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 120-126.
  73. Spence, Crawford & Carter, David, 2011. "Accounting for the General Intellect: Immaterial labour and the social factory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 304-315.
  74. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  75. Dominique Bessire, 2005. "Responsabilite Sociale De L'Entreprise Et Parties Prenantes : Compter Ou Discuter ?," Post-Print halshs-00581129, HAL.
  76. Cho, Charles H. & Patten, Dennis M., 2013. "Green accounting: Reflections from a CSR and environmental disclosure perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 443-447.
  77. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
  78. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
  79. Marie-Anne Verdier & Jennifer Boutant Lapeyre, 2021. "The myth of workforce reduction efficiency: The performativity of accounting language," Post-Print hal-03651409, HAL.
  80. Béatrice Girardi, 2002. "Regulation Des Tarifs D'Interconnexion : Analyse En Vue De Determiner Son Impact Sur Les Systemes Comptables Des Entreprises De Telecoms," Post-Print halshs-00584468, HAL.
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