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Content
2014, Volume 25, Issue 6
- 446-468 A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s
by Carnegie, Garry D. & O’Connell, Brendan T.
- 469-488 Ordering collective performance manipulation practices: How do leaders manipulate financial reporting figures in conglomerates?
by Puyou, François-Régis
- 489-510 When global accounting standards meet the local context—Insights from an emerging economy
by Albu, Cătălin Nicolae & Albu, Nadia & Alexander, David
- 511-528 Relationships between national economic culture, institutions, and accounting: Implications for IFRS
by Cieslewicz, Joshua K.
- 529-538 A ‘panoptical’ or ‘synoptical’ approach to monitoring performance? Local public services in England and the widening accountability gap
by Eckersley, Peter & Ferry, Laurence & Zakaria, Zamzulaila
2014, Volume 25, Issue 4
- 287-292 On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)
by Cooper, David J.
- 293-303 Mapping tax compliance
by Boll, Karen
- 304-318 Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8
by Crawford, L. & Ferguson, J. & Helliar, C.V. & Power, D.M.
- 324-338 The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities
by Becker, Sebastian D. & Jagalla, Tobias & Skærbæk, Peter
- 339-367 Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?
by Bruns, Hans-Jürgen
- 368-387 Ten years after: The rise and fall of managerial autonomy in Pompeii
by Ferri, Paolo & Zan, Luca
- 388-408 The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences
by Hyndman, Noel & Liguori, Mariannunziata & Meyer, Renate E. & Polzer, Tobias & Rota, Silvia & Seiwald, Johann
- 409-422 Reforming central government: An evaluation of an accounting innovation
by Ezzamel, M. & Hyndman, N. & Johnsen, A. & Lapsley, I.
2014, Volume 25, Issue 3
- 181-196 Ethics and internal audit: Moral will and moral skill in a heteronomous field
by Everett, Jeff & Tremblay, Marie-Soleil
- 197-209 Accounting, ethics and human existence: Lightly unbearable, heavily kitsch
by Boyce, Gordon
- 210-216 Moral will, accounting and the phronemos
by Lehman, Glen
- 217-221 Organizational legitimacy, conflict, and hypocrisy: An alternative view of the role of internal auditing
by Burrell Nickell, Erin & Roberts, Robin W.
- 222-225 On hypocrisy, the phronemos, and kitsch: A reply to our commentators
by Everett, Jeff & Tremblay, Marie-Soleil
- 226-236 Why finance theory fails to survive contact with the real world: A fund manager perspective
by Coleman, Les
- 237-254 Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case
by Cooper, Christine & Coulson, Andrea B.
- 255-271 A genealogy of accounting materiality
by Edgley, Carla
- 272-285 The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study
by Oulasvirta, Lasse
2014, Volume 25, Issue 2
2014, Volume 25, Issue 1
- 5-16 Financialization and company law: A study of the UK Company Law Review
by Collison, David & Cross, Stuart & Ferguson, John & Power, David & Stevenson, Lorna
- 17-26 Financialisation and the Conceptual Framework
by Zhang, Ying & Andrew, Jane
- 27-35 Anglo-Saxon governance: Similarities, difference and outcomes in a financialised world
by Siepel, Josh & Nightingale, Paul
- 36-45 Situating financial literacy
by Bay, Charlotta & Catasús, Bino & Johed, Gustav
- 46-57 Financialization across the Pacific: Manufacturing cost ratios, supply chains and power
by Froud, Julie & Johal, Sukhdev & Leaver, Adam & Williams, Karel
- 58-66 Charity and finance in the university
by Beverungen, Armin & Hoedemaekers, Casper & Veldman, Jeroen
- 67-77 Restructuring and innovation in pharmaceuticals and biotechs: The impact of financialisation
by Gleadle, Pauline & Parris, Stuart & Shipman, Alan & Simonetti, Roberto
- 78-91 Accounting for the financialized UK and US national business model
by Andersson, Tord & Lee, Edward & Theodosopoulos, Grigorios & Yin, Ya Ping & Haslam, Colin
2013, Volume 24, Issue 7
- 488-501 Financial and technical competence of municipal board members: Empirical evidence from the water sector
by Vinnari, Eija & Näsi, Salme
- 502-517 Performance information use by politicians and public managers for internal control and external accountability purposes
by Saliterer, Iris & Korac, Sanja
- 518-531 Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach
by Mutiganda, Jean Claude
- 532-549 The impact of an independent inspectorate on penal governance, performance and accountability: Pressure points and conflict “in the pursuit of an ideal of perfection”
by English, Linda M.
- 550-571 Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager
by Roussy, Mélanie
- 572-615 Americanism and financial accounting theory – Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher's theory of accounting
by Bryer, Rob
- 616-626 America's “exceptional” transition to capitalism: A counter view
by Fleischman, Richard K. & Tyson, Thomas N. & Oldroyd, David
2013, Volume 24, Issue 6
- 397-409 Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board
by Andrew, Jane & Cortese, Corinne
- 410-437 Enhancing stakeholder interaction through environmental risk accounts
by Saravanamuthu, Kala & Lehman, Cheryl
- 438-442 Green accounting and green eyeshades twenty years later
by Thornton, Daniel B.
- 443-447 Green accounting: Reflections from a CSR and environmental disclosure perspective
by Cho, Charles H. & Patten, Dennis M.
- 448-458 The accountant will have a central role in saving the planet … really? A reflection on ‘green accounting and green eyeshades twenty years later’
by Deegan, Craig
- 459-468 Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton
by Gray, Rob
- 469-473 Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”
by Spence, Crawford & Chabrak, Nihel & Pucci, Richard
- 474-476 Green accounting and green eyeshades twenty years later rejoinder to critics
by Thornton, Daniel B.
2013, Volume 24, Issue 4
- 261-272 Adding critical accounting voices to migration studies
by Agyemang, Gloria & Lehman, Cheryl R.
- 273-318 Americanism and financial accounting theory – Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting
by Bryer, Rob
- 319-337 Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices
by Habersam, Michael & Piber, Martin & Skoog, Matti
- 338-349 More than nothing? Accounting, business, and management studies, and the research audit
by Harney, Stefano & Dunne, Stephen
- 350-359 A research note on standalone corporate social responsibility reports: Signaling or greenwashing?
by Mahoney, Lois S. & Thorne, Linda & Cecil, Lianna & LaGore, William
- 360-378 On the ideological role of employee reporting
by Mäkelä, Hannele
- 379-396 Was America born capitalist? A counter view
by Tyson, Thomas N. & Oldroyd, David & Fleischman, Richard K.
2013, Volume 24, Issue 3
- 176-190 Critical accounting and communicative action: On the limits of consensual deliberation
by Brown, Judy & Dillard, Jesse
- 191-206 Further critical reflections on a contribution to the methodological issues debate in accounting
by Gallhofer, Sonja & Haslam, Jim & Yonekura, Akira
- 207-210 Standing on the (skeletal) shoulders of a (middle-range) giant: Acknowledging intellectual debt
by Gray, Rob
- 211-224 Critical reflections on Laughlin's middle range research approach: Language not mysterious?
by Lehman, Glen
- 225-227 Theory and theorization: A comment on Laughlin and Habermas
by Power, Michael
- 228-241 Stuck in the middle with who? (Belatedly) engaging with Laughlin while becoming re-acquainted with Merton and middle range theorising
by Roslender, Robin
- 242-259 Environmental disturbances, organizational transitions and transformations: A view from the dark side
by Tucker, Basil
2013, Volume 24, Issue 2
- 91-104 Student imaginings, cognitive dissonance and critical thinking
by Chabrak, Nihel & Craig, Russell
- 105-112 More than imagination: Making social and critical accounting real
by Boyce, Gordon & Greer, Susan
- 113-119 Accounting curriculum reform? The devil is in the detail
by Carmona, Salvador
- 120-126 Teaching accounting as a language
by Graham, Cameron
- 127-135 Making accounting degrees fit for a university
by Hopper, Trevor
- 136-144 Knowing the unknowable and contested terrains in accounting
by Lehman, Cheryl R.
- 145-153 Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico
by Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C.
- 154-171 In search of consensus: The role of accounting in the definition and reproduction of dominant interests
by Farjaudon, Anne-Laure & Morales, Jérémy
2013, Volume 24, Issue 1
- 1-18 Agonizing over engagement: SEA and the “death of environmentalism” debates
by Brown, Judy & Dillard, Jesse
- 19-31 The (uncertain) invisible college of Spanish accounting scholars
by Casanueva, Cristóbal & Larrinaga, Carlos
- 32-43 Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud
by Chwastiak, Michele
- 44-61 Perceived importance of red flags across fraud types
by Gullkvist, Benita & Jokipii, Annukka
- 62-73 The role of structure and agency in management accounting control change of a family owned firm: A Greek case study
by Stergiou, Konstantinos & Ashraf, Junaid & Uddin, Shahzad
- 74-82 The moral potential of individualism and instrumental reason in accounting research
by Malsch, Bertrand & Guénin-Paracini, Henri
2012, Volume 23, Issue 7
- 497-510 Financialization as a strategy of workplace control in professional service firms
by Alvehus, Johan & Spicer, André
- 511-555 Americanism and financial accounting theory – Part 1: Was America born capitalist?
by Bryer, Rob
- 556-571 Tension between the corporate and collegial cultures of Australian public universities: The current status
by Christopher, Joe
- 572-594 Revitalising local democracy: A social capital analysis in the context of a New Zealand local authority
by Nyamori, Robert Ochoki & Lawrence, Stewart R. & Perera, Hector B.
- 595-607 Accounting for power and control: The Anglo-Iranian oil nationalisation of 1951
by Abdelrehim, Neveen & Maltby, Josephine & Toms, Steven
- 608-608 All Hail the Recession!
by L’Huillier, Barbara Marie
- 609-609 Poverty=Fear
by L’Huillier, Barbara
- 610-610 Staying on message
by Parker, Lee
2012, Volume 23, Issue 6
- 403-419 Accounting decoupled: A case study of accounting regime change in a Malaysian company
by How, Shi-Min & Alawattage, Chandana
- 420-433 Why IRR is an inadequate indicator of costs and returns in relation to PFI schemes
by Cuthbert, J.R. & Cuthbert, M.
- 434-450 Negotiating the credibility of performance auditing
by Funnell, Warwick & Wade, Margaret
- 451-467 Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices
by Komori, Naoko
- 468-482 E-business audit: Advisory jurisdiction or occupational invasion?
by Kotb, Amr & Roberts, Clare & Sian, S.
- 483-492 Interdisciplinarity and tax law: The case of legal autopoiesis
by Vilaça, Guilherme Vasconcelos
2012, Volume 23, Issue 4
- 281-297 Implicit racial prejudice against African-Americans in balanced scorecard performance evaluations
by Upton, David R. & Arrington, C. Edward
- 298-311 Twenty years of minority PhDs in accounting: Signs of success and segregation
by Baldwin, Amelia A. & Lightbody, Margaret G. & Brown, Carol E. & Trinkle, Brad S.
- 312-331 Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S
by Yonekura, Akira & Gallhofer, Sonja & Haslam, Jim
- 332-350 An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants
by Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J.
- 351-369 Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four
by Lupu, Ioana
- 370-389 Does the Holland model of occupational choice (HMOC) perpetuate the Beancounter-Bookkeeper (BB) stereotype of accountants?
by Chen, Clement C. & Jones, Keith T. & Scarlata, Audrey N. & Stone, Dan N.
- 390-402 Fair value accounting: Simulacra and simulation
by Bougen, Philip D. & Young, Joni J.
2012, Volume 23, Issue 3
- 183-200 The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability
by Lowe, Alan & Locke, Joanne & Lymer, Andy
- 201-212 Understandings of accountability: an autoethnographic account using metaphor
by Gibbon, Jane
- 213-229 Accountability and corporate governance of public private partnerships
by Shaoul, Jean & Stafford, Anne & Stapleton, Pamela
- 230-243 Contesting public accountability: A dialogical exploration of accountability and social housing
by Smyth, Stewart
- 244-257 Accounterability and the problematics of accountability
by Joannides, Vassili
- 258-278 Accountability as aporia, testimony, and gift
by McKernan, John Francis
2012, Volume 23, Issue 2
- 93-106 Ambiguous but tethered: An accounting basis for sustainability reporting
by Joseph, George
- 107-116 Risky business: Socializing asbestos risk and the hybridization of accounting
by Moerman, Lee C. & van der Laan, Sandra L.
- 117-133 Judicial interpretation of the will of the state: A Hegelian perspective in the context of taxation
by Norton, Simon D.
- 134-152 Accounting and the welfare state: The missing link
by Oehr, Tim-Frederik & Zimmermann, Jochen
- 153-167 ‘Engines of Extravagance’: The privatised British railway rolling stock industry
by McCartney, Sean & Stittle, John
- 168-169 Another angle on the Lee Parker debate
by Daff, Lyn
- 170-170 My reparation
by Khan, Tehmina
- 171-172 Accounting for what?
by Ngwakwe, Collins C.
- 173-173 On being stuck
by Parker, Lee
- 174-174 Musing social media madness
by Parker, Lee D.
- 175-175 Transparency
by Sundström, Andreas
2012, Volume 23, Issue 1
- 1-16 Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy
by Dambrin, Claire & Lambert, Caroline
- 17-35 Whose rights? Professional discipline and the incorporation of a (human) rights framework: The case of ICAS
by Paisey, Catriona & Paisey, Nicholas J.
- 36-53 The erosion of jurisdiction: Auditing in a market value accounting regime
by Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves
- 54-70 Qualitative management accounting research: Assessing deliverables and relevance
by Parker, Lee D.
- 71-77 Commentary on Parker: Groundhog Day and optimism
by Broadbent, Jane
- 78-82 On theory as a ‘deliverable’ and its relevance in ‘policy’ arenas
by Chua, Wai Fong & Mahama, Habib
- 83-88 Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance”
by Richardson, Alan J.
- 89-89 Accounting quest for global understanding
by Zorio, Ana
- 90-91 The fall and rise of Humpty Dumpty
by L’Huillier, Barbara
2011, Volume 22, Issue 8
- 738-758 Accounting for human rights: Doxic health and safety practices – The accounting lesson from ICL
by Cooper, Christine & Coulson, Andrea & Taylor, Phil
- 759-761 From responsibility to accountability—Social accounting, human rights and Scotland
by Chetty, Kavita R.
- 762-764 No accounting for human rights
by Frankental, Peter
- 765-780 Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation
by Gallhofer, Sonja & Haslam, Jim & van der Walt, Sibylle
- 781-789 Accountability and human rights: A tentative exploration and a commentary
by Gray, Rob & Gray, Sue
- 790-810 Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry
by Islam, Muhammad Azizul & McPhail, Ken
- 811-827 Accounting for human rights: The challenge of globalization and foreign investment agreements
by Sikka, Prem
2011, Volume 22, Issue 7
- 632-643 Budgetary bullying
by Armstrong, Peter
- 644-653 Accounting for African migrants in Naples, Italy
by Harney, Nicholas DeMaria
- 654-667 The absence of corporate social responsibility reporting in Bangladesh
by Belal, Ataur Rahman & Cooper, Stuart
- 668-681 Accounting, regulation and profitability: The case of PFI hospital refinancing
by Toms, Steven & Beck, Matthias & Asenova, Darinka
- 682-697 When science meets strategic realpolitik: The case of the Copenhagen UN climate change summit
by Carter, Chris & Clegg, Stewart & Wåhlin, Nils
- 698-713 Deconstruction and the responsibilities of the accounting academic
by McKernan, John Francis
- 714-721 Keeping secrets? Or what government performance auditors might not need to know
by Funnell, Warwick
- 722-732 Public secrecy in government auditing revisited
by Radcliffe, Vaughan S.
2011, Volume 22, Issue 6
- 533-549 Spanish healthcare public private partnerships: The ‘Alzira model’
by Acerete, Basilio & Stafford, Anne & Stapleton, Pamela
- 550-566 Trials of explicitness in the implementation of public management reform
by Muniesa, Fabian & Linhardt, Dominique
- 567-580 Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis
by Bengtsson, Elias
- 581-592 Agency and structure in management accounting research: Reflections and extensions of Kilfoyle and Richardson
by Englund, Hans & Gerdin, Jonas
- 593-607 Framing financial responsibility: An analysis of the limitations of accounting
by Bay, Charlotta
- 608-627 The rise and coming fall of international accounting research
by Samuel, Sajay & Manassian, Armond
2011, Volume 22, Issue 5
- 453-484 A spiritual reflection on emancipation and accounting
by Molisa, Pala
- 485-491 The dictatorship of love
by Carter, David & Spence, Crawford
- 492-499 Re-stor(y)ing social change
by Dillard, Jesse & Reynolds, MaryAnn
- 500-509 Emancipation, the spiritual and accounting
by Gallhofer, Sonja & Haslam, Jim
- 510-515 Enlightenment and emancipation: Reflections for critical accounting research
by Jacobs, Kerry
- 516-528 A review of the emergence of post-secular critical accounting and a provocation from radical orthodoxy
by McPhail, Ken
- 529-529 The Communicating Accountant
by Daff, Lyn
- 530-530 What time is it now?
by Perera, Luckmika
2011, Volume 22, Issue 4
- 337-350 The short happy life of Celiant Corporation: Did managerialism at Lucent Technologies divert shareholder wealth to private equity investors?
by Banyi, Monica & Caplan, Dennis & Graham, Roger
- 351-364 Disability and the socialization of accounting professionals
by Duff, Angus & Ferguson, John
- 365-375 Tax fairness in Canadian government budgets: How fair is ‘fair’?
by Farrar, Jonathan
- 376-395 The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria
by Gallhofer, Sonja & Haslam, Jim & Kamla, Rania
- 396-414 Power over empowerment: Encountering development accounting in a Sri Lankan fishing village
by Jayasinghe, Kelum & Wickramasinghe, Danture
- 415-433 Accounting as a legitimising device in voluntary price agreements: The Dundee jute industry, 1945–1960
by Masrani, Swapnesh & McKiernan, Peter
- 434-450 University corporatisation: Driving redefinition
by Parker, Lee
- 451-451 Accountancy Credit 2008 Finance
by Aalbers, Manuel B.
- 452-452 Certification Woes – A Villanelle
by Schwartz, Jeremy T.
2011, Volume 22, Issue 3
- 247-258 Accrual accounting representations in the public sector—A case of autopoiesis
by Gårseth-Nesbakk, Levi
- 259-272 Governance prescriptions under trial: On the interplay between the logics of resistance and compliance in audit committees
by Tremblay, Marie-Soleil & Gendron, Yves
- 273-287 A critique of Gray's framework on accounting values using Germany as a case study
by Heidhues, Eva & Patel, Chris
- 288-303 A practice of her own: Female career success beyond the accounting firm
by Jeacle, Ingrid
- 304-315 Accounting for the General Intellect: Immaterial labour and the social factory
by Spence, Crawford & Carter, David
- 316-332 The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria
by Otusanya, Olatunde Julius
- 333-333 The perfect paper
by Beattie, Claire
- 334-334 I’ll Drink to That
by Evans, Steve
- 335-335 Poem written backwards
by Evans, Steve
- 336-336 An accounting crisis
by ter Bogt, Henk
2011, Volume 22, Issue 2
- 118-134 Paratextual framing of the annual report: Liminal literary conventions and visual devices
by Davison, Jane
- 135-147 Taking pluralism seriously: Embedded moralities in management accounting and control systems
by Dillard, Jesse & Roslender, Robin
- 148-157 Norman Macintosh: Accounting academe's joyful kynic
by Everett, Jeff
- 158-171 Relative performance evaluation and pension investment management: A challenge for ESG investing
by Himick, Darlene
- 172-182 Designing the social software
by Jönsson, Sten
- 183-199 Agency and structure in budgeting: Thesis, antithesis and synthesis
by Kilfoyle, Eksa & Richardson, Alan J.
- 200-211 Beyond disciplinary enclosures: Management control in the society of control
by Martinez, Daniel E.
- 212-227 Structuration theory: The contribution of Norman Macintosh and its application to emissions trading
by Moore, David R.J.
- 228-235 The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths
by Mouritsen, Jan
- 236-242 Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards
by Okamoto, Noriaki
2011, Volume 22, Issue 1
2010, Volume 21, Issue 8
- 647-654 Paradox, accounting values, and intelligible regulation
by Arthur, Alex
- 655-668 Extensions and intensions of management control—The inclusion of health
by Holmgren Caicedo, Mikael & Mårtensson, Maria
- 669-682 An analysis of the demands on a sufficient audit: Professional appearance is what counts!
by Carrington, Thomas
- 683-695 Corporate governance—A multi-theoretical approach to recognizing the wider influencing forces impacting on organizations
by Christopher, Joe
- 696-710 “Who am I? Where are we? Where do we go from here?” Marxism, voice, representation, and synthesis
by James, Kieran
- 711-723 “No accounting for these people”: Shell in Ireland and accounting language
by Killian, Sheila
- 724-738 Perspectives on accounting, commonalities & the public sphere
by Lehman, Glen
- 739-753 Taking the customer into account: Transcending the construction of the customer through the promotion of self-accounting
by Roslender, Robin & Hart, Susan J.