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Accounting as simulacrum and hyperreality: perspectives on income and capital

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  1. Davison, Jane, 2011. "Paratextual framing of the annual report: Liminal literary conventions and visual devices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 118-134.
  2. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
  3. Graham, Cameron, 2008. "Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 756-782.
  4. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
  5. Chauvey, Jean-Noël & Naro, Gérald & Seignour, Amélie, 2015. "Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 79-91.
  6. Abu Shiraz Rahaman & Jeff Everett & Dean Neu, 2007. "Accounting and the move to privatize water services in Africa," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 637-670, September.
  7. Michel Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," CIRANO Working Papers 2009s-27, CIRANO.
  8. 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.
  9. Vollmer, Hendrik, 2016. "Financial numbers as signs and signals: Looking back and moving forward," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 17(2), pages 32-38.
  10. Ghafele, Roya, 2010. "Accounting for intellectual property?," MPRA Paper 37360, University Library of Munich, Germany.
  11. Richard, Jacques, 2015. "The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 9-34.
  12. Williams, Paul F. & Jenkins, J. Gregory & Ingraham, Laura, 2006. "The winnowing away of behavioral accounting research in the US: The process for anointing academic elites," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 783-818, November.
  13. Giusi Guzzo, 2015. "L?approccio cognitivo-semiotico in Ragioneria: profili storici nel tempo e nello spazio," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2015(1), pages 37-63.
  14. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
  15. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
  16. Richardson, Alan J., 2015. "Quantitative research and the critical accounting project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 67-77.
  17. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
  18. Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
  19. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
  20. Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves, 2012. "The erosion of jurisdiction: Auditing in a market value accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 36-53.
  21. Alexandre Rambaud & Jacques Richard, 2015. "Towards a finance that CARES," Post-Print halshs-01260075, HAL.
  22. Walid Cheffi & Adel Beldi, 2005. "La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers," Post-Print halshs-00581150, HAL.
  23. Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
  24. Bougen, Philip D. & Young, Joni J., 2012. "Fair value accounting: Simulacra and simulation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 390-402.
  25. Lise Justesen & Jan Mouritsen, 2009. "The triple visual," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 973-990, July.
  26. Bernard H.J. Verstegen, 2011. "A socio‐economic view on management control," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 38(2), pages 114-127, January.
  27. Kornberger Martin & Pflueger Dane & Mouritsen Jan, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02276737, HAL.
  28. Lennon, Niels Joseph, 2019. "Responsibility accounting, managerial action and ‘a counter-ability’: Relating the physical and virtual spaces of decision-making," Scandinavian Journal of Management, Elsevier, vol. 35(3).
  29. Robert Amzallag & Michel Magnan & Bryan Campbell, 2009. "A Banker's Perspective on the Financial Crisis," CIRANO Burgundy Reports 2009rb-02, CIRANO.
  30. Rahaman, Abu Shiraz, 2010. "Critical accounting research in Africa: Whence and whither," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 420-427.
  31. 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.
  32. Alexandre Rambaud & Jacques Richard, 2016. "The " Triple Depreciation Line " (TDL) accounting model and its application to the Human Capital," Working Papers hal-01260004, HAL.
  33. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
  34. Niittymies, Aleksi & Pajunen, Kalle & Lamberg, Juha-Antti, 2022. "Temporality and firm de-internationalization: Three historical approaches," Journal of World Business, Elsevier, vol. 57(6).
  35. Himick, Darlene, 2011. "Relative performance evaluation and pension investment management: A challenge for ESG investing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 158-171.
  36. Laura Corazza & Simone Domenico Scagnelli & Chiara Mio, 2017. "Simulacra and Sustainability Disclosure: Analysis of the Interpretative Models of Creating Shared Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(5), pages 414-434, September.
  37. Everett, Jeff, 2011. "Norman Macintosh: Accounting academe's joyful kynic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 148-157.
  38. Shahzad Uddin & Bernard Gumb & Stephen Kasumba, 2011. "Trying to operationalise typologies of the spectacle," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 288-314, March.
  39. 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.
  40. Adam Leaver & Keir Martin, 2021. "‘Dams and flows’: boundary formation and dislocation in the financialised firm," Review of Evolutionary Political Economy, Springer, vol. 2(3), pages 403-429, December.
  41. Malsch, Bertrand & Gendron, Yves, 2009. "Mythical representations of trust in auditors and the preservation of social order in the financial community," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 735-750.
  42. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
  43. Dillard, Jesse & Roslender, Robin, 2011. "Taking pluralism seriously: Embedded moralities in management accounting and control systems," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 135-147.
  44. Martinez, Daniel E., 2011. "Beyond disciplinary enclosures: Management control in the society of control," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 200-211.
  45. Mattessich, Richard, 2003. "Accounting representation and the onion model of reality: a comparison with Baudrillard's orders of simulacra and his hyperreality," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 443-470, July.
  46. Okamoto, Noriaki, 2011. "Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 236-242.
  47. 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.
  48. Spence, Crawford & Chabrak, Nihel & Pucci, Richard, 2013. "Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 469-473.
  49. Mitchell J. Stein, 2008. "Beyond the boardroom: governmental perspectives on corporate governance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 1001-1025, September.
  50. 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.
  51. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  52. Yasmine Chahed, 2021. "Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 302-337, March.
  53. Michel L. Magnan, 2009. "Fair Value Accounting and the Financial Crisis: Messenger or Contributor?," Accounting Perspectives, John Wiley & Sons, vol. 8(3), pages 189-213, August.
  54. Schinckus, Christophe, 2018. "Pataphysics of finance: An essay of visual epistemology," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 52(C), pages 57-68.
  55. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
  56. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
  57. Macintosh, Norman B., 2003. "From rationality to hyperreality: paradigm poker," International Review of Financial Analysis, Elsevier, vol. 12(4), pages 453-465.
  58. Véronique Lederman, 2010. "Du Paradoxe De La Securite A La Cindynique Financiere," Post-Print hal-00479484, HAL.
  59. Thornton, Daniel B., 2013. "Green accounting and green eyeshades twenty years later rejoinder to critics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 474-476.
  60. Mohammad Ali Al Hayek & Abdel-Rahman kh. El-Dalabeeh *, 2019. "The Impact of Comprehensive Income on Owners Equity at the Jordanian Commercial Banks, Analytical Study," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(9), pages 1312-1320, 09-2019.
  61. 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.
  62. Huikku, Jari & Mouritsen, Jan & Silvola, Hanna, 2017. "Relative reliability and the recognisable firm: Calculating goodwill impairment value," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 68-83.
  63. McKernan, John Francis, 2011. "Deconstruction and the responsibilities of the accounting academic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 698-713.
  64. Vollmer, Hendrik & Mennicken, Andrea & Preda, Alex, 2009. "Tracking the numbers: Across accounting and finance, organizations and markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 619-637, July.
  65. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
  66. Roberts, John & Jones, Megan, 2009. "Accounting for self interest in the credit crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 856-867, August.
  67. Lambert Jerman & Pierre Labardin, 2016. "Du pouvoir visuel des nombres comptables: les apports de la phénoménologie d'Husserl," Post-Print hal-01902585, HAL.
  68. Mouritsen, Jan, 2011. "The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 228-235.
  69. Kettunen, Jaana, 2017. "Interlingual translation of the International Financial Reporting Standards as institutional work," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 38-54.
  70. Maruszewska Ewa Wanda & Tuszkiewicz Maciej Andrzej, 2024. "Boundaries of management performance measures (MPMs) disclosed in primary financial statements prepared in accordance with new standard planned to supersede IAS 1," Central European Economic Journal, Sciendo, vol. 11(58), pages 1-16, January.
  71. Neu, Dean & Rahaman, Abu Shiraz & Everett, Jeff & Akindayomi, Akinloye, 2010. "The sign value of accounting: IMF structural adjustment programs and African banking reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 402-419.
  72. Jovanovic, Franck & Schinckus, Christophe, 2017. "Econophysics and Financial Economics: An Emerging Dialogue," OUP Catalogue, Oxford University Press, number 9780190205034.
  73. Millo, Yuval & MacKenzie, Donald, 2009. "The usefulness of inaccurate models: Towards an understanding of the emergence of financial risk management," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 638-653, July.
  74. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.
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