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.
会计的批判性观点(Critical Perspectives On Accounting)是一本由Elsevier出版的一本BUSINESS, FINANCE学术刊物，主要报道BUSINESS, FINANCE相关领域研究成果与实践。本刊已入选、社会科学引文索引（SCIE）来源期刊，该刊创刊于1990年，出版周期8 issues/year。2021-2022年最新版WOS分区等级：Q1，2023年发布的影响因子为8.3，CiteScore指数9.4，SJR指数1.941。本刊非开放获取期刊。 《批判性会计观点》旨在为越来越多的会计研究人员和从业者提供一个论坛，他们意识到传统的理论和实践不适合现代环境的挑战，会计实践和公司行为与我们这个时代的许多分配、分配、社会和生态问题有着千丝万缕的联系。从这些担忧中，一种新的文献正在出现，它试图重新制定企业、社会和政治活动，以及我们理解和影响这些活动的理论和实践方法。
Critical dialogical accountability : From accounting-based accountability to accountability-based accounting
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.10.003
Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.09.004
IFRS and institutional work in the accounting domain
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.10.001
Why does research in finance have so little impact
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.04.005
Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.04.006
‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.05.001
The perceived efficacy of public-private partnerships: A study from Canada
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.04.004
Rich man, poor man, beggar man, thief: Accounting and the stigma of poverty
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.06.004
The impact of corporate governance on compounding inequality: Maximising shareholder value and inflating executive pay
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.06.002
Accounting and Pseudo Spirituality in Islamic Financial Institutions
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.09.002
ESG practices and the cost of debt: Evidence from EU countries
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.102097
Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.01.003
Ideological hegemony and consent to IFRS: insights from practitioners in Greece
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.06.003
Identity constructions in the annual reports of international development NGOs: Preserving institutional interests?
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.06.001
Accounting for power and resistance: The University of Ferrara under the Fascist regime in Italy
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.11.001
Sustainability reporting practices and their social impact to NGO funding in Italy
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.04.006
Reflecting on now more than ever: Feminism in accounting
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.04.001
Money laundering through the strategic management of accounting transactions
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.08.003
Behind the World Bank’s ringing declarations of “social accountability” : Ghana’s public financial management reform
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.02.002
On the centrality of peripheral research and the dangers of tight boundary gatekeeping
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.02.003
Few are called, fewer are chosen: Elite reproduction in U.S. academic accounting
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.09.001
Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study
来源期刊：Critical Perspectives on AccountingDOI：10.1016/j.cpa.2019.102130
Twitter and social accountability: Reactions to the Panama Papers
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.04.003
Religion-based resistance strategies, politics of authenticity and professional women accountants
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.05.003
Hillsborough: The fight for accountability
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.02.004
The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.06.005
“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.12.002
Accounting and pastoral power in Australian disability welfare reform
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.102098
Governing and disciplining Filipino migrant workers’ health at Hawaiian sugar plantations
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.01.004
Justifying the logic of regulatory post-crisis decision-making – The case of the French structural banking reform
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.08.001
The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.04.005
‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.01.001
The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria
来源期刊：Critical Perspectives on AccountingDOI：10.1016/j.cpa.2019.102128
An Overture for Organisational Transformation with accounting and music
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.12.001
Critical accounting scholarship and social movements: The case of rail privatisation in Britain
来源期刊：Critical Perspectives on AccountingDOI：10.1016/j.cpa.2019.102126
Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2019.02.005
Accounting signifiers, political discourse, popular resistance and legal identity during Pakistan Steel Mills attempted privatization
来源期刊：Critical Perspectives on AccountingDOI：10.1016/J.CPA.2018.08.002
