Publications Database

Welcome to the new Schulich Peer-Reviewed Publication Database!

The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:

  • Faculty Member’s Name;
  • Area of Expertise;
  • Whether the Publication is Open-Access (free for public download);
  • Journal Name; and
  • Date Range.

At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.

If you have any questions or input, please don’t hesitate to get in touch.

 

Search Results

Jeffery Everett (2024). "Patriarchy, Capitalism, and Accounting: A Herstory", Critical Perspectives on Accounting, 99, 102733.

Open Access Download

Abstract The emergence of double-entry bookkeeping has been traced back to roughly the same period as the emergence of practices which are today broadly understood as capitalist. This has led some to suggest that capitalism and accounting are interdependent. This thesis, however, neglects an important set of similarly-paired developments that occurred much earlier: around the same time as the first traces of accounting appeared in ancient Mesopotamia, patriarchal forms of social organization were also spreading across that region. In this paper, we propose that accounting practices are less a function of the rise of capitalism and more a function of the expansion of patriarchy, which itself fuelled the widespread adoption of capitalism. Drawing on anthropological insights and the work of feminist scholars, the paper offers an alternative perspective, one that we hope will help fuel resistance against the current, damaging hegemony: a ‘herstory’ of accounting. In addition, this study has implications for how we understand a number of topics of importance to critical accountants, including accountability, violence and subjugation, women’s rights and working and living conditions, capitalism (and neoliberalism), environmental degradation, spirituality, and the rise of political states.

Bamber, M., Kurpierz, J., Popa, A. (2024). "Denunciation and Resistance in Post-Crisis Sensemaking", Critical Perspectives on Accounting, 99, 102720.

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Abstract

Many stakeholders require some form of post-crisis sensemaking to help them better understand what happened, and why. Through this lens, we review public inquiry oral evidence sessions with the incriminated company leaders from three major business failures in the UK. While the stated objective of these public inquiries was to ‘learn lessons’, we mobilize Harold Garfinkel’s writings on ceremonies of degradation to offer an alternative perspective. We identify and discuss the strategies employed by the denouncers intended to lower the targets’ identities in the social order. We find that the denouncers frequently rely on accounting-oriented challenges. Following this, we explore the company leaders’ responses as they attempt to resist the denunciation. We identify four key resistance strategies: reframing, recalibration, refocusing, and blame-shifting/-sharing. As part of their response, the denounced provide their own accounting-oriented counter-explanations, emphasising that their choices were consistent with professional norms. We discuss the implications of these findings and what they mean for the management and maintenance of social order in the wake of a financial scandal. Specifically, we point to the inherent ambiguity built into established accounting norms which become a key battleground in the fight for the preservation (or ritual destruction) of the target’s identity.

Christine Gilbert, Jeff Everett (2023). "Resistance, Hegemony, and Critical Accounting Interventions: Lessons from Debates Over Government Debt", Critical Perspectives on Accounting, 97, 102556.

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Abstract Reflecting on how critical academics intervene in the public sphere, this paper explores how accounting is mobilized to reinforce and counter neoliberal hegemony in a public-policy debate over the role and size of government debt. The paper draws on the work of Gramsci, Laclau, and Mouffe to analyze case-data derived from three decades of media articles, research reports, and government financial documents in the Canadian province of Québec. The study finds that hegemonic actors seek consent from the population by exciting emotions (esp. fear and guilt), referencing the common sense, and aligning their arguments with people’s everyday experiences. While counter-hegemonic actors initially relied on conceptual reason and logic in their arguments, positioning accounting as an ‘ammunition machine’, they too came to adopt an approach aimed at exciting emotions, translating accounting concepts into non-economic fields, and rearticulating hegemonic signifiers, in an effort to refine and reshape the common sense. Highlighting the limitations of purely rational modes of argumentation, the study has implications for the manner in which accounting academics intervene in the public sphere and how they need to be skilled translators and re-articulators of hegemonic discourse.