Christine Cooper

• Bachelor of Arts
• University of Edinburgh

Purpose The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical reflection on the academic publishing model and how it works,...

This article argues that since 1979, in the UK, democratic accountability has been eroded—in spite of the far greater emphasis formally placed upon meeting the ideal of transparent workings of power. First, we look at structural reforms made to the government by Margaret Thatcher and how these led to an attenuation of ministerial accountability. Se...

This essay aims to reflect on the potentially perilous implications of artificial intelligence in academic publishing. Our main point is that the colonization of academia by artificial intelligence technologies may erode, deskill and degrade core academic activities, where the role of key actors historically involved in the evaluation of research c...

This paper sets out an archival account of events leading up to the mass agencification of the British civil service by the Thatcher administration (1979‐1990). This account holds lessons for contemporary understandings of the ideological roots and institutional structures of corporatisation. When Thatcher came to power in 1979, she wanted to make...

Este artículo presenta perspectivas plurales y contextuales sobre el devenir de las revistas contables colombianas, desde las letras y voces directas de quienes conviven cotidianamente con la labor editorial. Como una aproximación reflexiva, 13 editores de revistas especializadas en contabilidad y disciplinas conexas presentan argumentos a favor y...

This paper examines one of the most notorious episodes in the history of English football. The death of 89 Liverpool supporters at an FA Cup semi-final at Hillsborough stadium in Sheffield in 1989 has been the subject of a resilient opposition to the attempts by police, legal and footballing authorities and certain media to attribute the cause of t...

Purpose Through a feminist lens, this study aims to provide insight into the ability of KPMG’s true value approach to include “the other” in the corporate value creation process and into its potential to introduce a more “multiple” form of accounting. Additionally, this study seeks to set up the true value approach within its broader social, econo...

This paper examines the recent phenomenon of social impact bonds (SIBs). Social impact bonds are an attempt to marketize/financialize certain contemporary, intractable “social problems”, such as homelessness and criminal recidivism. SIBs rely on a vast array of accounting technologies including budgets, future cash flows, discounting, performance m...

This review article considers some of the key management control articles published in AOS through the theoretical lens of Foucault's 1978/9 lectures on neo-liberalism and biopolitics. In these lectures Foucault analyses the shift from classical liberalism to what he describes as American neo-liberalism, the birth of biopolitics and the understandi...

On May 8, 2015, a little more than two years after having sent an application to Thomson Reuters, the editorial team of Critical Perspectives on Accounting (CPA) learned that the journal was admitted to the Social Sciences Citation Index (SSCI) – the database that produces impact factor measures. This was a lengthy and frustrating process since, af...

This paper presents a contribution to the debates surrounding the culpability of accounting in the recent financial crisis. It adopts a Marxist theoretical perspective concentrating mainly on Marx's work on fictitious capital. Fictitious capital is any form of investment (for example bonds, stocks, derivatives, and collateralized debt obligations)...

The aim of this paper is to reflect upon the practice of accounting academics as 'collective intellectuals' - inspired by the actions and conception of Pierre Bourdieu. While accounting researchers have drawn upon Bourdieu's theoretical contributions on habitus, field and capital, little attention has been paid to his later, more critical ideas and...

This paper is concerned with UK insolvency practice. It considers how the field of insolvency has developed since the passing of the Insolvency Act 1986 through a Bourdieusian theoretical lens. The case of the administration of Gretna football club is presented as a “special case of what is possible” to enable one to consider “the deepest logic of...

Purpose – The purpose of this paper is to critically reflect upon the use of the term accountability in the twenty‐first century and its role in “remaking the world in favour of the most powerful” using the theories of Pierre Bourdieu and Jacques Lacan. Design/methodology/approach – The paper examines the notion of accountability by analyzing a ca...

This paper is concerned with one of the central economic aspects of neoliberalism namely taxation. The shifting of the burden of taxation from the rich to the poor has been one of the raft of neoliberal economic reform policies. However, there has been a growing social movement in the UK against such a regressive form of taxation. This was led by a...

This paper considers the impact of privatisation on the tacit knowledge and skills of the railway industry staff. It argues that while rail privatisation was consistent with the neo-liberal economic agenda, the particular form that it took in the UK in some ways exacerbated the loss of worker knowledge within the industry. Arguably, this loss of kn...

Purpose To present a case for accounting and finance academics to have a more active social role. Design/methodology/approach A range of published works by “public intellectuals” on praxis is presented. Each theorist could be considered to be an eminent theoretician in their own right; what marks them out is that they have developed their theories...

In this paper, we will consider the use of performance indicators in the newly privatized British rail industry. Specifically, we consider those targets set by the Department for Transport in its attempt to hold the private rail companies accountable to rail users. The narrow scope of these indicators, which are strongly centred on punctuality and...

No abstract available.

This paper argues that women from different economic, social and geographical background have to confront a myriad of problems. For the majority of women these problems are class based. While it is undeniably the case that the women's movement has made significant gains, they have largely favoured middle and upper class white women. In this sense w...

This paper considers the contemporary role of critical academic accountants. Arguably, academics have been to some extent cut off from the “real world" writing fairly inaccessible papers for each other. Critical accounting academics are certainly concerned with theory but too often they try to develop their theory without active engagement in the o...

This paper presents a case study of the privatisation of a UK port, Medway Ports, which was sold to a Management and Employee Buyout consortium in 1992 with assistance from the accountancy firm of Price Waterhouse. Half the work force was then dismissed by the new management and forced to sell back their shares which were valued at £2.50 by another...

This paper is concerned with critical accounting theory and critical accounting researchers. The purpose of the paper is to promote Marxist class-based theoretical accounting research by arguing that a Marxist perspective would give a voice to working-class people in the critical accounting literatureandprovide a theory ofpraxiswhich would make act...

This paper examines French post-structuralist feminist philosophy and its implications on different ways of thinking. We relate these theories to some aspects of Artificial Intelligence, in particular to expert systems. We argue that although expert systems have provided a big step forward in computing, they represent mostly the masculine aspect of...

Critiques article by Hammond and Oakes (1992). Emphasizes political importance of discussion of feminist empiricism for accountancy practitioners of both sexes.

Thesis (Ph. D.)--University of Strathclyde, 1999.