In 2008, following a sustained policy campaign by the large international accounting firms, the European Commission issued a Recommendation that European Union (EU) Member States should limit civil liability for statutory auditors. The Recommendation, however, was far from the firms’ desired...

This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on...

Purpose –This paper aims to better understand why neoliberal governance is so resilient to the crises that frequently affect all or part of the economy. Design/methodology/approach -The argument of this paper relies on a macroanalysis of discourses surrounding the Global Financial Crisis....

Ce manuscrit vise à mieux comprendre la façon dont les organismes de mesure de la performance socio-environnementale légitiment leur nouvelle pratique. En se basant sur certains éléments de la sociologie de la traduction, la présente étude cherche à explorer, notamment, les stratégies...

Cette étude explore le glissement du professionnalisme au commercialisme au sein de la profession comptable à partir d'une analyse des documents publicitaires produits par l'Ordre des comptables agréés du Québec au cours des quatre dernières décennies. L'objectif est d'établir quelles...

The objective of this dissertation is to examine, under a sociological lens, the new practice of the corporate sustainability performance measurement. This emerging practice seems to be a social space where are structured various games of power, confrontation and resistance of many actors...

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and...

This paper critically explores knowledge/professionalization relationships in a jurisdictional context characterized by shifting standards of practice. Focusing on the growing movement toward fair value within accounting standards, we examine practitioners' reactions to the growing compulsory...