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  • 1.
    Almqvist, Roland
    et al.
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Grossi, Giuseppe
    van Helden, G. Jan
    Reichard, Christoph
    Public sector governance and accountability2013In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, no 7-8, p. 479-487Article in journal (Refereed)
  • 2.
    Bay, Charlotta
    et al.
    Uppsala University, Sweden.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School. Norwegian School of Economics, Norway.
    Johed, Gustav
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Situating financial literacy2014In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 25, no 1, p. 36-45Article in journal (Refereed)
    Abstract [en]

    This paper comments on the conceptualisation of financial literacy by investigating how it is defined, problematised, and operationalised as a part of the efforts to overcome its perceived impediments. The backdrop of this study is the idea that the financial literacy movement goes hand in hand with the financialisation of society. By reporting from a study of financial literacy practices, the aim is to disentangle the notion of financial literacy from the assumption that it is a singular capability that, when gained, will automatically affect people's financial practices. The paper draws on a recent development in literacy research, New Literacy Studies, and on its division into autonomous and ideological definitions of literacy. The empirical illustrations originate from the efforts made to decrease financial illiteracy among Swedish adolescents and the demand for financial literacy in audit committees. Contrary to earlier studies, this paper demonstrates that financial literacy does not merely refer to a character trait that researchers may find lacking among the marginalised actors in society. Financial literacy cannot merely be viewed as the ability to read and write in the language of finance and accounting. Instead, financial literacy is a concept that needs to be situated and studied in practice because the characteristics that constitute financial literacy, or those that apply to it, vary with time and place.

  • 3.
    Butler, Nick
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Fantasies of strategy: Žižek, discourse and enjoyment2018In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 53, p. 79-88Article in journal (Refereed)
    Abstract [en]

    This paper draws on the work of Lacanian philosopher Slavoj Žižek to explore the ideological fantasies of strategy. Specifically, the paper argues that the academic field of strategy-as-practice (SAP) quilts a set of organizational activities and practices around the master signifier of 'strategy'. This means that SAP theory circles around a void that its proponents seek to fill through an endless search for the objet petit a, the paradoxical object-cause of desire. The paper demonstrates this by showing how the SAP literature conceptualizes the practice of strategy in a circular and self-referential way, i.e. as an effect that respectively posits its own cause. The illusion is that the practice of strategy appears to be present from the very beginning in the SAP literature, when it has been constituted post factum. Ultimately, the paper seeks traverse the fantasy of strategy and reveal the surplus enjoyment at the heart of SAP theory. The paper concludes by exploring alternative ways of understanding the practice of strategy from the perspective of the transgressive 'act' (passage a l'acte).

  • 4.
    Catasús, Bino
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    In search of accounting absence2008In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 19, no 7, p. 1004-1019Article in journal (Refereed)
    Abstract [en]

    The backdrop of this paper is the social setting in which the growth of measurement is uncritically viewed as progress. The paper is a call for a critical view of such a naive position and to take an alternative route in the ever-continuing search for the qualities of accounting. This paper investigates the properties of accounting by conducting a study of the absence of accounts. The aim of this study is, therefore, to problematize accounting presence through a study of accounting absence. In the paper a framework for the study of absence is developed building on the distinction between accounting in principle (the ostensive dimension) and accounting in practice (the performative dimension). It is concluded that the absence of accounting can be understood either as the negative of presence (in principle) or as a delineation between accountability and responsibility (in practice).

  • 5.
    Habersam, Michael
    et al.
    University of Innsbruck, School of Management.
    Piber, Martin
    University of Innsbruck, School of Management.
    Skoog, Matti
    Stockholm University, Faculty of Social Sciences, School of Business.
    Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices2013In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, no 3-4, p. 319-337Article in journal (Refereed)
    Abstract [en]

    The aim of this paper is to contribute to the understanding of how a mandatory external (mostly) non-financial reporting process, labelled Knowledge Balance Sheets (KBS), is interpreted and used by different stakeholders in the Austrian university system. We are also interested in how the content and structure of the report transforms over time, how the possible link to the internal management control agenda is made, and how it reshapes organizational routines. The paper applies a critical approach where mostly non-financial, intellectual capital-related measurement, management, and reporting processes and structures are being questioned and discussed from different perspectives. This study is based on a qualitative case study approach where a number of semistructured interviews have been conducted in various Austrian universities at different management levels over a period of approximately one year. In addition, interviews have been held with other stakeholders of universities (e.g., representatives from the ministry) and with members of the working group dealing with the KBS at the supra-university level. An inductively oriented methodology was chosen to obtain a deeper understanding of the current (management) interpretation and use of the KBS, both externally and internally. This paper aims to investigate the practice of KBS in order to build new knowledge relating to both externally oriented reporting and internally oriented management control. The findings indicate that as a reporting-tool, the KBS is embedded in a broader framework of governance and accountability regarding public universities, and interlinks the following different reporting-formats: (1) the KBS itself, (2) the performance report, and (3) the financial statement of accounts. Rectors, deans, and management accountants have highlighted different parts of the framework as important and problematic. However, it is obvious that governing via externally oriented reports and rules of accountability also has relevance to internal management decision and control agendas. Furthermore, there is an on-going debate about measuring, benchmarking, and standardizing qualities within and between universities. Scientific professionals generally question the viability of only one standardized reporting format for scientific outcomes, while the administrative staff usually promotes the necessity of such a report – for example, with respect to benchmarking routines. By analysing the practices triggered by KBS reporting, we contribute to the discussion of how performance (measures and targets) can be represented, interpreted, and acted upon within public organizations in general and within public universities in particular.

  • 6.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency III2015In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 31, p. 91-91Article in journal (Refereed)
  • 7.
    Holmgren Caicedo, Mikael
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency redux2014In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 25, no 8, p. 851-851Article in journal (Other academic)
  • 8. Munro, Iain
    et al.
    Thanem, Torkild
    Stockholm University, Faculty of Social Sciences, Stockholm Business School.
    Deleuze and the deterritorialization of strategy2018In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 53, p. 69-78Article in journal (Refereed)
    Abstract [en]

    Mainstream ideas of strategy are aimed at gaining and maintaining power. In contrast, the work of Deleuze and Guattari is directed against the concentration of corporate and state power and capitalist forms of exploitation. Their writings provide us with valuable concepts for understanding the workings of strategy and exploring creative ways through which strategy can be re-evaluated and subverted. This paper develops three of Deleuze and Guattari's main concepts for understanding the strategic movements within contemporary capitalism: i) nomadic strategy, ii) deterritorialization, and iii) the occupation of smooth space. It then uses these concepts to explain the rise of new strategies in the domains of the news media, the music industry and the Occupy movement, which attempt to subvert corporate forms of exploitation. This radically challenges existing processual notions of strategy that have an underlying conservative bias, as well as other popular conceptions of strategy like Porter's management of barriers to entry.

  • 9.
    Sundström, Andreas
    Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.
    Transparency2012In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 23, no 2, p. 175-Article in journal (Refereed)
1 - 9 of 9
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