The rise and coming fall of international accounting research

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dc.contributor.author Manassian, Armond
dc.contributor.author Samuel, Sajay
dc.date.accessioned 2017-11-01T09:13:52Z
dc.date.available 2017-11-01T09:13:52Z
dc.date.copyright 2011 en_US
dc.date.issued 2017-11-01
dc.identifier.issn 1095-9955 en_US
dc.identifier.uri http://hdl.handle.net/10725/6450 en_US
dc.description.abstract This paper examines international accounting research (IAR) as a historically constituted discursive formation and argues for the post-colonial moment as its condition of possibility. The post-colonial moment is specified as comprising three aspects: decolonization, the Cold War and the Development doctrine. The latter entailed a political program to fashion a commodity-intensive world, subtended by the economic subject. The post-colonial moment also triggers a reorganization of the social sciences into policy sciences to which IAR belongs. By examining key topics in IAR such as economic development, culture, corporate capitalism, and harmonization in the context of its conditions of production, the paper conjectures the likely end of IAR. en_US
dc.language.iso en en_US
dc.title The rise and coming fall of international accounting research en_US
dc.type Article en_US
dc.description.version Published en_US
dc.author.school SOB en_US
dc.author.idnumber 201305658 en_US
dc.author.department Department of Finance and Accounting (FINA) en_US
dc.description.embargo N/A en_US
dc.relation.journal Critical Perspectives on Accounting en_US
dc.journal.volume 22 en_US
dc.journal.issue 6 en_US
dc.article.pages 608-627 en_US
dc.keywords Development en_US
dc.keywords Discourse en_US
dc.keywords Globalization en_US
dc.keywords Harmonization en_US
dc.keywords International accounting en_US
dc.keywords Postcolonial en_US
dc.identifier.doi https://doi.org/10.1016/j.cpa.2011.02.006 en_US
dc.identifier.ctation Samuel, S., & Manassian, A. (2011). The rise and coming fall of international accounting research. Critical Perspectives on Accounting, 22(6), 608-627. en_US
dc.author.email armond.manassian@lau.edu.lb en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php en_US
dc.identifier.url http://www.sciencedirect.com/science/article/pii/S1045235411000530 en_US
dc.author.affiliation Lebanese American University en_US

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