Critical Perspectives on Accounting
Published by Elsevier
ISSN : 1045-2354 eISSN : 1095-9955
Abbreviation : Crit. Perspect. Account.
Aims & Scope
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.
Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting's implication in the exercise of power • Financial accounting's role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting's role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting's historical role, as a means of "remembering" the subject's social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting's adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting's involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
View Aims & ScopeMetrics & Ranking
Impact Factor
| Year | Value |
|---|---|
| 2025 | 5.7 |
| 2024 | 8.30 |
Journal Rank
| Year | Value |
|---|---|
| 2024 | 1006 |
Journal Citation Indicator
| Year | Value |
|---|---|
| 2024 | 1393 |
SJR (SCImago Journal Rank)
| Year | Value |
|---|---|
| 2024 | 2.426 |
Quartile
| Year | Value |
|---|---|
| 2024 | Q1 |
h-index
| Year | Value |
|---|---|
| 2024 | 91 |
Impact Factor Trend
Abstracting & Indexing
Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.
Subjects & Keywords
Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting, Decision Sciences, Economics, Econometrics and Finance and Social Sciences, designed to support cutting-edge academic discovery.
Most Cited Articles
The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.
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CSR reporting practices and the quality of disclosure: An empirical analysis
Citation: 734
Authors: Giovanna, Silvia, Federica
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ESG practices and the cost of debt: Evidence from EU countries
Citation: 516
Authors: Yasser, Ahmed, Ahmed
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A research note on standalone corporate social responsibility reports: Signaling or greenwashing?
Citation: 439
Authors: Lois S., Linda, Lianna, William
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Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously
Citation: 411
Authors: Judy
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An Account of Sustainability: Failure, Success and a Reconceptualization
Citation: 273
Authors: Jan, Rob
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An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka
Citation: 261
Authors: Indra, James
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Social and environmental reporting in the UK: a pedagogic evaluation
Citation: 261
Authors: Ian, Jan