Critical Perspectives on Accounting

Citation

(2003), "Critical Perspectives on Accounting", Accounting, Auditing & Accountability Journal, Vol. 16 No. 1. https://doi.org/10.1108/aaaj.2003.05916aaa.005

Critical Perspectives on Accounting

Critical Perspectives on Accounting

"Critical Perspectives on Accounting aims to provide a forum for a growing number of accounting researchers and practitioners who realize that conventional theory and practice are ill-suited to the challenges of the modern environment." (CPA Aims and Scope)

Throughout its history, Critical Perspectives on Accounting has encouraged original research that not only furthers our understanding of how accounting works but also seeks to change the social practices within which accounting is implicated. This Special Issue provides a forum for reflecting on the ways in which critical accounting scholars can intervene and have intervened in the public and private sphere.

The Special Issue welcomes research that is based on historical and contemporary examples of accounting activism, and which reflects a wide variety of settings. Accounting, here, is broadly conceived to include financial and management accounting, auditing, governance, consulting and tax. Issues of importance include but are not limited to:

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  What is the role of accounting within the public sphere?

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  What specific roles did accounting, accounting institutions and accountants play in various social struggles and how might we theorize and evaluate these actions?

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  How do we define accounting activism?

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  What are the possibilities and constraints around accounting activism?

An examination of these issues permits us to begin to explore the social positions of accounting within social struggles and to reflect on both the theoretical and praxis components of accounting scholarship with the ultimate aim of "improving the world."

Authors are asked to follow the Instructions for Authors included at the back of any issue of Critical Perspectives on Accounting. All papers will be subject to CPA's normal refereeing process. Authors wishing to discuss their paper prior to submission may contact either of the Special Issue Guest Editors. The deadline for submission of papers is 31 October 2003 but earlier submissions are encouraged. Authors should submit their manuscripts electronically (in word or word perfect format) to either of the Guest Editors:

Professor Christine Cooper, Strathclyde Business School, University of Strathclyde. E-mail: c.cooper@strath.ac.uk

Professor Dean Neu, Haskayne School of Business, University of Calgary. E-mail: dean.neu@haskayne.ucalgary.ca