Accounting, the accounting system and the accounting profession are all dimensions, which are deeply influenced by economic, social and political evolutions of the Romanian existence from the first considered paper within Romanian accounting literature (1792) until today. We therefore set out...

Sustainability – in the sense of a system of deep‐rooted social justice and a fair and responsible allocation and use of ecological resources – requires a political philosophy adequate to its unique task in effecting change. Traditional Cartesian epistemes, that rely on formalistic policy...

Capitalism, religion and science (including calculative sciences such as accounting) have a long and turbulent relationship that, today, is manifest in the “War on Terror”. As social ideologies, religion and science have played a sometimes decisive influence in the history of capitalism....

Purpose – The purpose of this paper is to explore the core meaning of critical research. Design/methodology/approach – It begins by noting the frequent divergence between “Real” history (which always marches to its own beat) and academic reflection that often fails to follow the beat of...

Purpose – A reply to responses by Prem Sikka and Tony Willmott (“The withering of tolerance and communication in interdisciplinary accounting studies”) and Robert Scapens (“Reactions on reading ‘ The withering of criticism ’”) to Tony Tinker's initial paper, “ The withering of...

This article critiques “middle‐of‐the‐road” approaches to corporate social reporting and their cautions against radicalising the subject. The historicity of the concept of middle ground is challenged philosophically, politically and socially, by suggesting that its foundations reside...

Analyses article by James (1992). Suggests apparently hostile term judgements on women hide moral judgements. Questions ideologies of eutrality and independence in accounting.

State regulation of capital markets in the US and the UK climaxed soon after World War II. Thereafter, this “contested terrain” has been the site of a series of intense conflicts and struggles over the form and extent of regulation. Leading academic protagonists include George Benston and...