| 1. |
- Almquist, Roland, et al.
(författare)
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Public sector governance and accountability
- 2013
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Ingår i: Critical Perspectives on Accounting. - 1045-2354 .- 1095-9955. ; 24:7–8, s. 479-487
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 2. |
- Almqvist, Roland, et al.
(författare)
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Public sector governance and accountability
- 2013
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 24:7-8, s. 479-487
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 3. |
- Alvehus, Johan, 1973-, et al.
(författare)
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Financialization as a strategy of workplace control in professional service firms
- 2012
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Ingår i: Critical Perspectives on Accounting. - 1045-2354 .- 1095-9955. ; 23, s. 497-510
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Tidskriftsartikel (refereegranskat)abstract
- Recently, there has been an increased focus on finance as a form of control in corporations. In this paper, we explore financialization as an employee control strategy in a Big Four accountancy firm, and more specifically how it affects the everyday lives of the professionals within the firm. We found financialization involved attempts to transform employees working lives into an investment activity where work was experienced as ‘billable hours’ that are ‘invested’ in the hope of a high future pay-off. Employees sought to increase the value of their investment by skilful manipulation. If wisely managed, this investment could yield significant benefits in the future. We argue that financialization involves active employee participation and is a way of binding other forms of control together.
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| 4. |
- Alvehus, Johan, et al.
(författare)
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Financialization as a strategy of workplace control in professional service firms
- 2012
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Ingår i: Critical Perspectives on Accounting. - : Academic Press Inc.. - 1045-2354 .- 1095-9955. ; 23:497-510
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Tidskriftsartikel (refereegranskat)abstract
- Recently, there has been an increased focus on finance as a form of control in corporations. In this paper, we explore financialization as an employee control strategy in a Big Four accountancy firm, and more specifically how it affects the everyday lives of the professionals within the firm. We found financialization involved attempts to transform employees work- ing lives into an investment activity where work was experienced as ‘billable hours’ that are ‘invested’ in the hope of a high future pay-off. Employees sought to increase the value of their investment by skilful manipulation. If wisely managed, this investment could yield significant benefits in the future. We argue that financialization involves active employee participation and is a way of binding other forms of control together.
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| 5. |
- Argento, Daniela, et al.
(författare)
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Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?
- 2022
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Ingår i: Critical Perspectives on Accounting. - : Academic Press Inc.. - 1045-2354 .- 1095-9955.
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Tidskriftsartikel (refereegranskat)abstract
- Researchers are faced with increasing pressure to publish in top international journals, particularly public sector accounting (PSA) researchers due to the relatively lower ranking of journals in their field. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members, and decisions for funding research are increasingly affected by journal rankings. This paper aims to unravel the impact of the growing importance of journal rankings on the identity of PSA researchers. Professional identity is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigation through interviews with senior researchers. The findings reveal how PSA researchers are coping with a context permeated by tensions between their original identity and an identity affected by a stronger reliance on scoring based on journal rankings. Our study shows in particular that PSA researchers tend to preserve their original identity of a committed PSA scholar and simultaneously move towards the “academic performer” identity by navigating the grey area between these extremes. There is no significant evidence for a fundamental identity shift towards an “academic performer” because researchers are primarily inspired by problems of public sector organizations or society at large. However, it remains to be seen if young scholars faced with publication targets that are too demanding and unrealistic shift their focus away from the original PSA researcher identity to an “academic performer” identity.
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| 6. |
- Bay, Charlotta, 1973-
(författare)
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Framing Financial Responsibility : An analysis of the limitations of accounting
- 2011
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 22:6, s. 593-607
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Tidskriftsartikel (refereegranskat)abstract
- In organisations, accounting—understood broadly as calculative practices—is claimed to serve as a critical vehicle when introducing forms of individual financial responsibility. Whereas most prior accounting research has been preoccupied with asserting this claim, this paper opens an opportunity to examine the limitations of accounting as a technology of responsibilisation. It does so by moving the empirical focus beyond the borders of people’s work settings and into the private sphere of everyday life, investigating governmental efforts to turn high school students into financially responsible citizens. The analysis, informed by framing theory, reveals that the efficiency of accounting is conditioned by people’s calculative understanding. Hence, in situations where individuals are expected to lack this basic calculative competency, accounting is presumed to be inappropriate as a means of introducing financial responsibility. This has implications for re-considering how the relation between accounting and responsibility is constituted.
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| 7. |
- Bay, Charlotta, 1973-, et al.
(författare)
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Situating Financial Literacy
- 2016
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 25:1, s. 36-45
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Tidskriftsartikel (refereegranskat)abstract
- This paper comments on the conceptualisation of financial literacy by investigating the way it is defined, problematised, and operationalised in efforts to overcome its perceived impediments. The backdrop of this study is the idea that the financial literacy movement goes hand in hand with the financialisation of society. By reporting from a study of practices of financial literacy, the aim is to problematise prior literature by disentangling the notion of financial literacy from the assumption of a singular capability that, when gained, automatically effects people’s financial practices. The paper draws on recent developments in literacy research, New Literacy Studies, and on its division between autonomous and ideological definitions of literacy. The empirical illustrations originate from efforts made to decrease financial illiteracy among Swedish adolescents and the demand for financial literacy in audit committees. Contrary to earlier studies, the paper demonstrates that financial literacy does not merely refer to an ostensive character that researchers may find lacking among marginalised actors in society. As such, financial literacy cannot be viewed as merely the ability to read and write finance and accounting. Instead, financial literacy is a concept that needs to be situated and studied in practice since what constitutes and applies to it varies with time and place.
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| 8. |
- Beime, Kristina S., 1984-, et al.
(författare)
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Theorizing the subjectivizing powers of market-based technologies : Looking beyond coercion and seduction
- 2024
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Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 99
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Tidskriftsartikel (refereegranskat)abstract
- Existing theorizations on how the proliferation of market-based technologies within universities come to foster so-called academic performer subjectivities have mainly drawn attention to their coercive and seductive powers. However, while these theorizations help explain why researchers either unwillingly adapt to, or identify with and cherish, their neoliberal ideals, they are less useful to explain recent empirical results showing that many researchers willingly comply yet are very critical of the very same ideals. Drawing upon an interview study of Swedish researchers, we address this theoretical gap in the literature by analytically disentangling three important qualities of the technologies per se, in terms of them producing performance numbers characterized by Specificness, Ongoingness, and Emptiness (SOE). These three qualities do not only have the dual power to interchangeably provoke bitter and sweet feelings, but also to foster the adoption of an academic performer subjectivity. In fact, it is precisely by provoking bittersweet feelings that these qualities break the sharp edges of pure coercion and seduction, thereby fostering a type of low-affective, yet highly persuasive form of reasoning about pros and cons of market-based technologies, which make their neoliberal ideals seem acceptable and reasonable at the end of the day.
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| 9. |
- Björklund Larsen, Lotta, 1960-
(författare)
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‘Common sense‘ at the Swedish Tax Agency. : Transactional boundaries separating taxable and tax-free income.
- 2015
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Ingår i: Critical Perspectives on Accounting. - : Elsevier. - 1045-2354 .- 1095-9955. ; 31, s. 1-23
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Tidskriftsartikel (refereegranskat)abstract
- How does a tax collecting agency distinguish between taxable and tax-free income when the law says that all that all exchanges having value, regardless of compensationmode, are seen to constitute income? ‘‘By using our common sense’’ proposed one of the Swedish Tax Agency’s legal experts. Common sense is here used as a frame for the boundary work that the Agency engage in-based on legislation, courtroom decisions, and praxis-while it pays attention to what Swedish taxpayers see as legitimate to tax. Six transactional boundaries are proposed that in different constellations distinguish the taxable trade from a helping hand. The analysis is based on an ethnography of publicly available documentation, rules, and regulations regarding income tax at the Agency’s website. An ethnographic approach to these documents that are available to all taxpayers represents an apprehension of, and empathy for, the analytical concerns of both Agency and taxpayers. These documents represent the Agency as a collective of voices with a diligent aim to convey the same message for all taxpayers.
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| 10. |
- Butler, Nick
(författare)
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Fantasies of strategy : Žižek, discourse and enjoyment
- 2018
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 53, s. 79-88
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Tidskriftsartikel (refereegranskat)abstract
- This paper draws on the work of Lacanian philosopher Slavoj Žižek to explore the ideological fantasies of strategy. Specifically, the paper argues that the academic field of strategy-as-practice (SAP) quilts a set of organizational activities and practices around the master signifier of 'strategy'. This means that SAP theory circles around a void that its proponents seek to fill through an endless search for the objet petit a, the paradoxical object-cause of desire. The paper demonstrates this by showing how the SAP literature conceptualizes the practice of strategy in a circular and self-referential way, i.e. as an effect that respectively posits its own cause. The illusion is that the practice of strategy appears to be present from the very beginning in the SAP literature, when it has been constituted post factum. Ultimately, the paper seeks traverse the fantasy of strategy and reveal the surplus enjoyment at the heart of SAP theory. The paper concludes by exploring alternative ways of understanding the practice of strategy from the perspective of the transgressive 'act' (passage a l'acte).
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