CRITICAL PERSPECTIVES ON ACCOUNTING

An International Journal for Social and Organizational Accountability

INSTRUCTIONS TO AUTHORS

EDITORS-IN-CHIEF
Marcia Annisette
Schulich School of Business, York University,
4700 Keele Street, Toronto, ON M3J 1P3,
Canada

Yves Gendron
Facult des sciences de ladministration,
Universit Laval, Pavillon Palasis-Prince,
Qubec, Canada

Christine Cooper
Dept. of Accounting & Finance, University of
Strathclyde, 100 Cathedral Street, Glasgow,
G4 0LN, UK

ASSOCIATE EDITORS
Jesse Dillard
Portland State University,
Portland, OR, USA

Ed Arrington
University of Wollongong, Wollongong, Australia
Jane Andrew
University of Sydney, Sydney, Australia
Judy Brown
Victoria University of Wellington, New Zealand

Jeff Everett
Schulich School of Business,
York University, Canada

Marion Brivot
Universit Laval,
Qubec, Canada

Cameron Graham
Schulich School of Business,
York University, Canada

John McKernan
University of Glasgow, Glasgow, Scotland
Leslie Oakes
University of New Mexico, Albuquerque, NM, USA
Paolo Quattrone
University of Edinburgh, Edinburgh, UK
Paul Williams
North Carolina State University,
Raleigh, NC, USA

EDITORIAL BOARD
Jane Andrew (University of Sydney, Sydney, Australia)
P. Armstrong (University of Leicester, Leicester, UK)
P.J. Arnold (University of Wisconsin at Milwaukee, Milwaukee, WI, USA)
Charlotta Bay (University of Stockholm, Stockholm, Sweden)
C.R. Baker (Adelphi University, Garden City, NY, USA)
Darlene Himick (Ottawa University, Ontario, Canada)
Marion Brivot (Universit Laval, Qubec, Canada)
J. Broadbent (Roehampton University, London, UK)
R. Bryer (University of Warwick, Coventry, UK)
S. Carmona (IE Business School, Madrid, Spain)
Chris Carter (University of Edinburgh, Edinburgh, UK)
Bino Catasus (Stockholm University School of Business, Stockholm,
Sweden)
Lesley Catchpowle (University of Greenwich, London, UK)
Nihel Chabrak (UAEU College of Business and Economics, Al Ain, UAE)
E. Chiapello (lcole des hautes tudes en sciences sociales, Paris, France)
Charles Cho (ESSEC Business School, Cergy, France)
S. Clegg (University of Technology Sydney, Sydney, Australia)
Jeff Cohen (Carroll School of Management, Boston College, USA)
M. Covaleski (University of Wisconsin at Madison, Madison, WI, USA)
B. Czarniawska (Gteborgs Universitet, Gteborg, Sweden)
Claire Dambrin (ESCP Europe, Paris, France)
Sylvain Durocher (Tefler School of management, University of
Ottawa, Canada)
Tim Fogarty (Weatherhead School of Management, Case Western
Reserve University, USA)
Clinton Free (University of New South Wales, Australia)
Mike Gaffikin (University of Wollongong, Wollongong, Australia)
Sonja Gallhofer (University of Glasgow, Glasgow, Scotland)
Henri Gunin-Paracini (Laval University Pavillon Palasis-Prince)
James Guthrie (Macquarie University, Australia)
Theresa Hammond (San Francisco State University (SFSU),
San Francisco, CA, USA)
Jim Haslam (University of Newcastle, Newcastle, UK)
Kathryn Haynes (University of Newcastle, UK)
Trevor Hopper (University of Sussex, Brighton, UK)
Chris Humphrey (University of Manchester, Manchester, UK)
Kerry Jacobs (Australian National University, Canberra, Australia)
Ingrid Jeacle (University of Edinburgh, Edinburgh, UK)
Sven Jnsson (Gteborgs Universitet, Gteborg, Sweden)

Rania Kamla (Heriot-Watt University, Edinburgh, Scotland)

Mary Kaidonis (University of Wollongong, Wollongong, NSW, Australia)
Caroline Lambert (HEC Montral, Canada)
Richard Laughlin (Kings College London, London, England, UK)
Cheryl Lehman (Hofstra University, New York, NY, USA)
Glen Lehman (University of South Australia, Adelaide, SA, Australia)
Kari Lukka (Turku School of Economics, Finland)
Bertrand Malsch (Queens School of Business, Kingston, Canada)
Ken Mcphail (La Trobe University, Melbourne, Australia)
Barbara Merino (University of North Texas, Denton, TX, USA)
Martin Messner (University of Innsbruck, Innsbruck, Austria)
Giovanna Michelon (University of Exeter Business School, Exeter, UK)
Jrmy Morales (ESCP Europe, Paris, France)
Jan Mouritsen (Copenhagen Business School (CBS), Frederiksberg,
Denmark)
Susan Newberry (University of Sydney Business School, Sydney, Australia)
Lee Parker (RMIT University, Melbourne Australia)
Abu Rahaman (University of Calgary, Calgary, ON, Canada)
Carlos Ramirez (ESSEC Business School, Cergy, France)
Sara Reiter (State University of New York (SUNY) at Binghamton,
Binghamton, NY, USA)
John Roberts (University of Sydney, Sydney, Australia, University of
Strathclyde, Glasgow, Scotland)
Robin Roberts (University of Central Florida, Orlando, FL, USA)
Keith Robson (Cardiff University, Cardiff, UK)
Robin Roslender (University of Dundee, Dundee, Scotland)
Michael Rowlinson (Queen Mary University of London, London, UK)
Massimo Sargiacomo (University of Chieti-Pescara, Italy)
Norio Sawabe (Kyoto University, Kyoto, Japan)
Brian Shapiro (University of St Thomas, St. Paul, MN, USA)
Peter Skaerbaek (Copenhagen Business School (CBS),
Frederiksberg, Denmark)
Crawford Spence (University of Warwick, Warwick, UK)
Terri Shearer (Queens University, Kingston, ON, Canada)
Prem Sikka (University of Essex, Colchester, UK)
Steve Toms (Leeds University Business School, Leeds, UK)
Stephen Walker (University of Edinburgh, Edinburgh, UK)
Hugh Willmott (Cardiff Business School, Cardiff, UK)
Helen Yee (Centennial College, University of Hong Kong, Hong Kong)
Joni Young (University of New Mexico, Albuquerque, NM, USA)

CONSULTING EDITOR
David Cooper
University of Alberta, Edmonton, Canada; University of Strathclyde, Glasgow, Scotland

Publication information
Critical Perspectives on Accounting (ISSN 1045-2354). For 2015, Volumes 26 to 33 are scheduled for publication by Elsevier
(Radarweg 29, 1043 NX Amsterdam, the Netherlands). Further information on this journal is available from the Publisher or from
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AIMS AND SCOPE

Critical Perspectives on Accounting provides a forum for 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 seeks to reformulate corporate, social and political activity, and the theoretical and
practical means by which we apprehend and affect that activity.

NOTES OF GUIDANCE TO CONTRIBUTORS

Authors must warrant that the work does not infringe any existing copyright and does not contain material of a libelous or
scandalous nature. Further, the author indemnifies the publisher and editors against any breach of such warranty.
In addition, those submitting poems must ensure that poems are either original work and not submitted elsewhere, or out
of copyright, or, if published elsewhere, that copyright permission has been obtained from the publisher. Elsevier regrets that
it will be unable to publish poems without such assurance. Copyright permission must be sent to the editors with the submitted
manuscript.

FORMAT AND STYLE

Manuscripts should be double spaced, and should include:
an abstract not exceeding 150 words it should summarize the purpose, methodology, and major conclusions of the article;
10 key words or phrases that can be used for indexing purposes.
The cover page of the manuscript should include the title, the authors name(s), position and institutional affiliation, and
any acknowledgements.
Only the title should appear on the next page of the manuscript and on the abstract.
Footnotes, identified in the text by a numeral that is superscripted, should not include literature citations, and should be
listed at the end of the paper, before the bibliography.
Authors should write in a non-sexist and non-discriminatory style, such as using her/him; alternately or s/he.
Literature citations in the text should include the authors names, the year of publication, and the specific page numbers
if required (e.g. Mickey & Donald, 1968, p. 24). For more than two authors, the citation should be abbreviated as follows:
(Kramdon et al., 1988, p.1). Multiple citations of the same author(s) in the same year should be distinguished in the text
(and in the bibliography) by a, b, c, etc following the year of publication.
The bibliography should only include references cited in the text and should be arranged in alphabetical order according
to the surname of the first author. Full bibliographical details are required. The following style is required for: 1. articles; 2.
books; 3. citations from edited books; 4. translated books; 5. reference to a report. For example:
1. Du Boff, R. B. & Herman, E. S. Alfred Chandlers New Business History: A Review, Politics & Society, Vol. 10, No.1,
1980, pp. 87110.
2. Anderson, P., Considerations on Western Marxism (London: New Left Review Books, 1976).
3. Hall, S., The Little Caesars of Social Democracy, in S. Hall and M. Jacques (eds), The Politics of Thatcherism, pp. 309322
(London: Lawrence & Wishart, 1983).
4. Adorno, T. W. Negative Dialektic (Frankfurt: Suhrkamp, 1966). Negative Dialectics, E. B. Ashton (trans) (New York:
Seabury Press, 1973).
5. Joint WHO Committee on Multinational Expansion. The Role of the Multinational in Health and Safety Developments
(Geneva: World Health Organisation, 1982, Technical Report Series 503).

CHARTS, DIAGRAMS, FIGURES AND TABLES

These should all be called figures, numbered consecutively in Arabic numerals, with a brief title in capitals and labeled axes. The
text should indicate where the figure is to appear. Each figure should be submitted on a separate sheet of paper and be suitable
for direct reproduction. Tables should be numbered consecutively and independently of figures. Tables should be labeled with
Arabic numerals, a brief descriptive title, and headings down and across. The text should indicate where each table is to appear.
Each chart, diagram, figure and table should be submitted on a separate sheet of paper and be suitable for direct reproduction.

PROOFS
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Please use this proof only for checking the typesetting, editing, completeness and correctness of the text, tables and figures.
Significant changes to the article as accepted for publication will only be considered at this stage with permission from the Editor.
We will do everything possible to get your article published quickly and accurately. Therefore, it is important to ensure that all of
your corrections are sent back to us in one communication: please check carefully before replying, as inclusion of any
subsequent corrections cannot be guaranteed. Proofreading is solely your responsibility. Note that Elsevier may proceed with
the publication of your article if no response is received.

NOTES FOR REVIEWERS AND AUTHORS

The journal offers a double (minimum) blind review, with the option offered to both authors and reviewers to have their
identity disclosed to facilitate further dialogue.

SUBMISSION OF MANUSCRIPTS
Only manuscripts not under consideration elsewhere should be submitted. Copies of questionnaires and other research
instruments should be included with the submission.
Please send an electronic version of the manuscript to: criticalperspectives@schulich.yorku.ca.