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Purpose – This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”. Design/methodology/approach – The paper reviews the existing accounting and management literature in light of the...
Purpose – Prior accounting research views impression management predominantly though the lens of economics. Drawing on social psychology research, this paper seeks to provide a complementary perspective on corporate annual narrative reporting as characterised by conditions of “ ex post...
Purpose – This paper aims to examine how and why management accounting practices are linked to an organization's identity and identity discrepancies. Design/methodology/approach – A qualitative field study of a one‐year change project in a large manufacturing company is used as the basis for the...
Purpose – This conceptual paper aims to elucidate and explore the implications for critical accounting and management of some of the ethical dimensions of Foucault's thought, hitherto comparatively neglected by critical scholars. Design/methodology/approach – Foucault's late works are read as...
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