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This study offers an in-depth contextualisation and critical analysis of corporate social responsibility (CSR) reporting embedded in the rich context of Egypt’s late Mubarak era. It responds to calls for theoretically informed research into CSR reporting in diverse, including less developed country and historical, contexts. The study is informed by a critical theoretical, poststructuralist and post-Marxist reading of accounting (including CSR reporting) (see Gallhofer & Haslam, 2003, 2019; Brown, 2009, 2017; Dillard & Brown, 2012; Brown & Dillard, 2013; Gallhofer, Haslam, & Yonekura, 2015). Notably, the analysis draws from Gallhofer and Haslam (2019) understanding of accounting as a mix of emancipatory and repressive dimensions and as a dynamic practice that can become, overall, more (or less) emancipatory in shifting contexts. The study explores emancipatory and repressive actualities and potentialities of CSR reporting, including instances reflecting valued particularity, in the dynamics of Egypt’s late Mubarak era, a multi-faceted, conflict-ridden, context reflecting forces of globalisation/globalism and technological change. Pursuing this, the study analyses material garnered via in-depth interviews (around perceptions of and attitudes towards CSR reporting) of key constituencies in the context. The study yields insights in terms of critical understanding and praxis, as envisaged in critical theorising.

Laughlin's (1995) contribution to the methodological issues debate in accounting (Laughlin R. Empirical research in accounting: alternative approaches and a case for “middle-range” thinking. Accounting, Auditing & Accountability Journal 1995;8(1):53–87.) is often cited. Here, we assess and clarify the contribution, including in reflecting upon some critical reception. We initially provide an overview of Laughlin (1995) , enhancing appreciation of this by relating it to prior work. We then appraise some previous critical assessments of Laughlin (1995) and take into consideration Laughlin's interaction therewith. We go on to elaborate our own critical appreciation. We conclude that Laughlin (1995) substantively provides for a number of insights that continue to be positive for the development of research into accounting and related practices. Developing our analysis, we indicate the continuing strengths of a German critical theoretical orientation in researching and developing theoretical appreciation of accounting and related practices today.

Developments in the socio-economic and political spheres impact upon accounting disclosure and corporate governance. In the context of globalisation, moves have been made ostensibly to converge practices towards global standards, which on the face of it equate to Anglo-American ways. Here, we focus on Japan in this context. We give particular attention to pressure apparently placed upon Japan by the U.S. vis-a-vis bilateral state-level trade negotiations – an under researched area – from the late 1980s. We critically interpret how the Japanese Government has responded to such apparent pressure.

Interacting with the text of Molisa (in this issue), we critically reflect on emancipation, the spiritual and accounting. In so doing, we develop argumentation concerning emancipatory accounting, including in relation to the promotion of such accounting in practice.

Globalisation, linked to Anglo-American political economy, is a force for socio-economic, political and cultural change. This has ambiguous implications for accounting and the profession and engenders differing and ambivalent responses. We critically and contextually give a voice to Syrian accountants, exploring how they perceive globalisation's actual and potential impacts. In-depth, face-to-face interviews with Syrian accountants indicate they perceive globalisation as Anglo-American and imperialistic in character. The interviewees highlight challenges facing the Syrian profession, including competition in accountancy from international firms that threatens to impact upon local jobs, the need to adopt and enforce international standards of accounting in Syria and related changes required in training to achieve integration in the global order. They also see globalisation as having positive dimensions that may be mobilised to better their lives and the profession. The critical appreciation of the accounting-globalisation interrelation and recognition of ambiguity here constitutes a particular resistance to globalisation's negatives, to which local professional accountancy is actually and potentially aligned.

The interrelation of privatisation and accounting constitutes a wide-ranging focus for research that is attractive from a critical theoretical and interdisciplinary perspective. A number of studies may be considered part of this focus in holding themselves out as types of evaluation of – or as an accounting, or accountability, for – privatisation. For us, the evaluation of privatisation programmes is properly a concern of critical accounting research and of those interested in the development of more holistic forms of accounting and auditing for appraisal, such as is envisaged in forms of social accounting and social auditing. Indeed the assessment of privatisation has been deemed within the ambit of the social audit movement. Privatisation in Africa is controversial. In today's context it is often integral to the particular form of the globalisation process and carries related ambiguities. Apparently something of a panacea for its advocates, it is problem-ridden for its critics. How should we account for privatisation in Africa? We promote the delineation of a holistic accounting evaluation model by reflecting on a critical review of research constituting accounts of privatisation in Africa. Of course such research, to the extent that it is holistic or comprehensive, would include attention to the mobilisation in context of various accountings as well as related practices of governance at micro- and macro-levels—in turn reflecting the sense in which accounting, along with related systems of governance, is pervasive in privatisation processes. While we find strengths in the research analysed and acknowledge its contribution, we point to deficiencies and gaps from a critical theoretical and interdisciplinary perspective. These gaps and deficiencies delimit policy discourse and praxis vis-a-vis privatisation in Africa and beyond. They also point to a more holistic accounting model of appraisal. We acknowledge the particularities of Africa, and indeed of the differing nations, cultures and regions of Africa, but also suggest the model's relevance not only for African contexts but beyond.

Consistent with an understanding of globalisation as a contextual phenomenon that has assumed particular significance in relatively recent times, social and critical theoretical analyses of accounting have come to address accounting in relation to globalisation. A somewhat neglected dimension in critical research has been that of conceiving of the accounting and globalisation interaction as one wherein positive potentiality and opportunity can be found. Our argument, consistent with other critical theoretical appreciations, is that within the context of globalisation there are also potentialities for progressive and emancipatory change, albeit through struggle. A focus on accounting vis-a-vis globalisation helps to bring out accounting's location in relation to potentiality. We overview here, with some attention to prior literature, the interrelation of accounting and globalisation, giving some consideration to the relatively neglected dimension of accounting's location in relation to the potentiality and opportunity of globalisation.

It remains the case that surprisingly little research has been done into the mobilising of accounting in media such as newspapers. Moreover, one can still argue that there is, again surprisingly, a paucity of research into accounting's emancipatory dimensions, actual as well as potential. And this is in spite of the scope for such work and the apparent significance of such topics for the critical social analysis of accounting. We seek here to add to and build upon the work that has been done in these areas [see, Gallhofer S, Haslam J. The aura of accounting in the context of a crisis: Germany and the First World War. Acc Organ Soc 1991; 16(5/6):487–520; Gallhofer S, Haslam J. Accounting/art and the emancipatory project: some reflections. Acc Audit Accountability J 1996;9(5):23–44; Gallhofer S, Haslam J. Accounting and emancipation: some critical interventions. London: Routledge; 2003; see also, for instance, Lehman C, Tinker T. The ‘real’ cultural significance of accounts. Acc Organ Soc 1987;12(5);503–22; Lehman C. Accounting's changing role in social conflict. New York: Markus Wiener; 1992; Beard V. Popular culture and professional identity: accountants in the movies. Acc Organ Soc 1994;19(3):304–18; Bougen P. Joking apart: the serious side to the accountant stereotype. Acc Organ Soc 1994;19(3):319–35; Broadbent J, Ciancanelli P, Gallhofer S, Haslam J. Enabling accounting: the way forward? Acc Audit Accountability J 1997;10(3):265–75; Lehman G, Tinker T. Environmental accounting: accounting as instrumental or emancipatory discourse. In: Proceedings of the interdisciplinary perspectives on accounting conference, July; 1997; Shearer T. Ethics and accountability: from the for-itself to the for-the-other. Acc Organ Soc 2002;27(6):541–73]. We elaborate a critical historical analysis of accounting's mobilisation in the radical media in the crisis context of the First World War and its aftermath. We focus upon the way in which accounting is mobilised in Forward, an important radical weekly newspaper of the key context of politically charged ‘Red Clydeside’ during this crisis period. Our general concern here is to further bring out and articulate the political character of accounting and its potential in the context of seeking to transform accounting and society. In our focus, we explore a number of ways in which accounting is mobilised to support a socialistic rhetoric that is disturbing for hegemonic forces. Our study contributes to an understanding of radical accounting functioning in the early twentieth century, adding to previous insights. We thus aim here to further encourage engaged action towards emancipatory development in and through accounting.

This paper is concerned to articulate the experiences of Maori women in the accountancy profession of Aotearoa/New Zealand. It seeks to give Maori women accountants a ‘voice’, listen to their ‘stories’ and to offer some insights into the continuing impact of Aotearoa/New Zealand’s imperialist history in shaping their experiences. In doing so, our study contributes to an understanding of how the processes of colonisation within the context of the accountancy profession continue to impact on these women’s lives in particular, and Maori culture in general. We contend that the accountancy profession and its organisations need to acknowledge and begin to listen to Maori women’s experiences in order to address their concerns by working with Maori women. We also suggest that unless effective policies and strategies are developed to address the needs of Maori women, the similar needs of Maori clients might also not be met.

The literature of social and educational research reflects the significance that issues of culture and ethnicity have gained in such research. This is evident, for example, in concerns to analyse and redesign social practices and to elaborate a critique of dominant Western institutions. In the research literature upon the accounting focus, evidence of such concerns has been comparatively scarce. While some research has been done@8ifor example, researchers have pointed to the Eurocentric character of accounting and critically analysed ethnic minority experiences of accountancy@8ithere is much more to do. Particularly scarce in the accounting literature have been studies concerned to focus upon accounting from an indigenous cultural perspective or to promote multicultural accounting education. Such a silence is of significance in the light of increasing worldwide concerns to learn from and to protect the cultures of indigenous peoples and to question the universal validity of Western practices, notably such as those of Eurocentric education. In this paper we focus upon Maori, the indigenous people of Aotearoa New Zealand, and critically assess and explore their participation in and experiences of accounting education. We concentrate upon university accounting education which is central to the process of gaining admission into the accountancy profession of Aotearoa New Zealand. We provide a historical and contextual analysis which elaborates upon the oppression and marginalisation of Maori people. The study reflects our concern that, in inquiring into why particular ethnic groups, including indigenous peoples, are under represented and lack influence in particular social activities and occupations, we need to give consideration to the role of cultural as well as socioeconomic factors. And in this respect we need to critically analyse the very institutions and practices of Western accountancy and Western accounting education as forms of insensitive cultural imperialism. These forms can change rather than the culture of peoples. For us, increasing the participation of Maori in accounting education and accounting practice and changing the character of these practices so that they are more reflective of Maori indigenous culture are two dimensions of the struggle for change which can be mutually reinforcing. We are supportive of such change and seek to bring this about in the Eurocentric institutions of Aotearoa New Zealand. Our contention is that a deeper critical analysis of issues of ethnicity in Western society can help to inform a critique of Eurocentric practices and institutions including in the sphere of accounting. In brief, we explore a range of interconnected themes: the complex character of the marginalisation and oppression of Maori; focusing in, the position respecting accounting education and the very practice of accounting; how this relates to ways forward and connects up with wider issues.

This paper is concerned to articulate the silences and omissions of mainstream feminist accounting research. Such research overlooks considerations of class, race and culture. It leaves unquestioned the current socio-political and economic order, succumbs in effect to current racial biases and fails to offer a counter to prevalent Western ethnocentrism. It not only tends to conservatism in these respects but also, relatedly, it fails to develop a critique of patriarchal social arrangements.

Tony Puxty was prominent amongst those critical scholars who have explicitly sought to go beyond accounting in attempting to contribute to the development of an accounting that would be more enabling and emancipatory. He was engaged in a rescuing critique of modernity which gave some recognition to accounting's possibilities. In this paper, we build upon Tony Puxty's related concern to explore the ethics of accounting research, which equates to a concern with evaluating accounting research in general. Our focus is upon “critical” accounting research. Some reflections upon the meaning of “beyond”, including drawing insights from the work of Umberto Eco, help us to add to the growing literature that has been asking awkward and provocative questions of that accounting research commonly labelled as critical. Our concern is to build upon those contributions to critical accounting research which in our view further the task of realising an emancipatory accounting and to negate or redirect the influence of more problematic work that has been done. We place emphasis upon some ways forward for a critical accounting research which we hold will contribute further to the project of seeking out an enabling accounting that can help rescue and reshape modernity.

In this paper we focus upon Bentham'sChrestomathia,a text on education which proposes that bookkeeping/accounting be taught on a particular modern school curriculum. Our critical, historical and contextual analysis is aimed at challenging accounting education today.

There is now the well-publicized and welcome view that the accountancy profession must change to accommodate the needs of the increasing numbers of women entering its ranks. This research provides the first quantitative assessment of women's participation rates in the UK profession. These data are placed within the context of current theoretical and policy debates on gender in the business professions. We find that the dramatic quantitative changes are not, as yet, accompanied by expected gender transformations of the profession's hierarchy. Standard explanations for this are analysed with reference to the evolving critical theory literature in accounting.