Critical Perspectives on Accounting

期刊简介：Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity.

【译文】《会计批判视角》旨在为越来越多的会计研究人员和从业人员提供一个论坛，他们认识到传统的理论和实践不适合现代环境的挑战，会计实践和企业行为与我们这个时代的许多配置、分配、社会和生态问题有着千丝万缕的联系。基于这些担忧，一种新的文献正在出现，旨在重新阐述企业、社会和政治活动，以及我们理解和影响这些活动的理论和实践手段。