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The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.
The scholarly field of Critical Management Studies (CMS) is in a state of flux. Against a backdrop of dramatic global shifts, CMS scholarship has lately taken a number of new and exciting directions and, at times, challenged older critical voices. Novel theoretical frameworks and diverse research interests mark the CMS field as never before. Interrogating conventional critiques of management and arguing for fresh approaches, The Routledge Companion to Critical Management Studies captures this intellectual ferment and new spirit of inquiry within CMS, and showcases the pluralistic generation of CMS scholars that has emerged in recent years. Setting the scene for a crucial period for the discipline, this insightful volume covers new ground and essential areas grouped under the following themes: Critique and its (dis-)contents Difference, otherness, marginality Knowledge at the crossroads History and discourse Global predicaments. Drawing on the expertise of an international team of contributing scholars, The Routledge Companion to Critical Management Studies is a rich resource and the perfect reference tool for students and researchers of management and organization.
Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
Despite the Great Recession, slightly different forms of global capitalism are still portrayed as the only game in town by the vast majority of people in power in the world today. Unbridled growth, trade liberalisation, and competition are advocated as the only or best ways of organizing the contemporary world. Unemployment, yawning gaps between rich and poor, political disengagement, and environmental devastation are too often seen as acceptable ‘side effects’ of the dominance of neo-liberalism. But the reality is that capitalism has always been contested and that people have created many other ways of providing for themselves. This book explores economic and organizational possibilities which extend far beyond the narrow imagination of economists and management theorists. Chapters on co-operatives, community currencies, the transition movement, scrounging, co-housing and much more paints a rich picture of the ways in which another word is not only possible, but already taking shape. The aim of this companion is to move beyond complaining about the present and into exploring this diversity of organisational possibilities. Our starting point is a critical analysis of contemporary global capitalism is merely the opening for thinking about organizing as a form of politics by other means, and one that can be driven by the values of solidarity, freedom and responsibility. This comprehensive companion with an international cast of contributors gives voice to forms of organizing which remain unrepresented or marginalised in organizational studies and conventional politics, yet which offer more promising grounds for social and environmental justice. It is a valuable resource for students, activists and researchers interested in alternative approaches to economy and society in a variety of disciplinary and interdisciplinary fields.
The first generation that has grown up in a digital world is now in our university classrooms. They, their teachers and their parents have been fundamentally affected by the digitization of text, images, sound, objects and signals. They interact socially, play games, shop, read, write, work, listen to music, collaborate, produce and co-produce, search and browse very differently than in the pre-digital age. Adopting emerging technologies easily, spending a large proportion of time online and multitasking are signs of the increasingly digital nature of our everyday lives. Yet consumer research is just beginning to emerge on how this affects basic human and consumer behaviours such as attention, learning, communications, relationships, entertainment and knowledge. The Routledge Companion to Digital Consumption offers an introduction to the perspectives needed to rethink consumer behaviour in a digital age that we are coming to take for granted and which therefore often escapes careful research and reflective critical appraisal.
The Routledge Companion to Banking Regulation and Reform provides a prestigious cutting edge international reference work offering students, researchers and policy makers a comprehensive guide to the paradigm shift in banking studies since the historic financial crisis in 2007. The transformation in banking over the last two decades has not been authoritatively and critically analysed by the mainstream academic literature. This unique collection brings together a multi-disciplinary group of leading authorities in the field to analyse and investigate post-crisis regulation and reform. Representing the wide spectrum of non-mainstream economics and finance, topics range widely from financial innovation to misconduct in banking, varieties of Eurozone banking to reforming dysfunctional global banking as well as topical issues such as off-shore financial centres, Libor fixing, corporate governance and the Dodd-Frank Act. Bringing together an authoritative range of international experts and perspectives, this invaluable body of heterodox research work provides a comprehensive compendium for researchers and academics of banking and finance as well as regulators and policy makers concerned with the global impact of financial institutions.
Philanthropy – the use of private resources for public purposes – is undergoing a transformation, both in practice and as an emerging field of study. Expectations of what philanthropy can achieve have risen significantly in recent years, reflecting a substantial, but uneven, increase in global wealth and the rolling back of state services in anticipation that philanthropy will fill the void. In addition to this, experiments with entrepreneurial and venture philanthropy are producing novel intersections of the public, non-profit and private spheres, accompanied by new kinds of partnerships and hybrid organisational forms. The Routledge Companion to Philanthropy examines these changes and other challenges that philanthropists and philanthropic organisations face. With contributions from an international team of leading contemporary thinkers on philanthropy, this Companion provides an introduction to, and critical exploration of, philanthropy; discussing current theories, research and the diverse professional practices within the field from a variety of disciplinary perspectives. The Routledge Companion to Philanthropy is a rich and valuable resource for students, researchers, practitioners and policymakers working in or interested in philanthropy.
The field of Information Systems has been evolving since the first application of computers in organizations in the early 1950s. Focusing on information systems analysis and design up to and including the 1980s, the field has expanded enormously, with our assumptions about information and knowledge being challenged, along with both intended and unintended consequences of information technology. This prestige reference work offers students and researchers a critical reflection on major topics and current scholarship in the evolving field of Information Systems. This single-volume survey of the field is organized into four parts. The first section deals with Disciplinary and Methodological Foundations. The second section deals with Development, Adoption and Use of MIS – topics that formed the centrepiece of the field of IS in the last century. The third section deals with Managing Organizational IS, Knowledge and Innovation, while the final section considers emerging and continuing issues and controversies in the field – IS in Society and a Global Context. Each chapter provides a balanced overview of current knowledge, identifying issues and discussing relevant debates. This prestigious book is required reading for any student or researcher in Management Information Systems, academics and students covering the breadth of the field, and established researchers seeking a single-volume repository on the current state of knowledge, current debates and relevant literature.