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Title: Critical Accounting Research: A Socio-Historical Review

Authors: Tony Tinker

Addresses: Author address listing can be found in the "About the Authors" section at the end of the article.

Abstract: Critical Accounting is today widely established in both Europe and the U.S. Several internationally refereed journals are sympathetic to critical research; critical scholars have held prominent positions in the American Accounting Association and are in the majority on several college faculties in both the U.S. and the U.K. This article traces the origins of this institutional presence, from \'Early\' Critical Research into the corporate failures of the 1960s and 1970s to its present-day incarnation of \'Late\' Critical Research. The lesson, for critical studies in general, lies in sustaining an umbilical link between \'criticism\' and the evolving crises and failures of capitalism. In accounting, the latter has been the constant source of renewal for critical research.

Keywords: Critical accounting; socio-historical review; corporate failures; critical research; capitalism.

DOI: 10.1504/JBM.2002.141072

Journal of Business and Management, 2002 Vol.8 No.1, pp.1 - 18

Published online: 05 Sep 2024 *