Critical Perspectives On Accounting

Editors M. Annisette Schulich School of Business, York University, 4700 Keele Street, Toronto, ON M3J 1P3, Canada, C. Cooper Dept. of Accounting & Finance, University of Strathclyde, 100 Cathedral Street, Glasgow, G4 0LN, UK, D. Neu Schulich School of Business, York University, 4700 Keele Street, Toronto, ON M3J 1P3, Canada, Associate Editors J. Dillard Portland State University, Portland, OR, USA, P. Williams North Carolina State University, Raleigh, NC, USA, Editorial Board P. Armstrong University of Leicester, Leicester, UK, P.J. Arnold University of Wisconsin-Milwaukee, Milwaukee, WI, USA, E. Arrington University of North Carolina at Greensboro, Greensboro, NC, USA, C.R. Baker Adelphi University, Garden City, NY, USA, A.J. Briloff City University of New York (CUNY), New York, NY, USA, J. Broadbent Roehampton University, London, UK, R. Bryer University of Warwick, Coventry, UK, S. Carmona IE Business School, Madrid, Spain, C. Carter University of St. Andrews, St. Andrews, UK, E. Chiapello HEC Paris, Jouy en Josas, France, S. Clegg University of Technology Sydney, Sydney, Australia, M. Covaleski University of Wisconsin at Madison, Madison, WI, USA, B. Czarniawska Göteborgs Universitet, Göteborg, Sweden, J. Everett University of Calgary, Calgary, ON, Canada, T. J. Fogarty Case Western Reserve University, Cleveland, OH, USA, M. Gaffikin University of Wollongong, Wollongong, NSW, Australia, S. Gallhofer Queen Mary, University of London, London, England, UK, Y. Gendron Université Laval, Quebec, QC, Canada, J. Guthrie University of Sydney, Sydney, NSW, Australia, T.A. Hammond San Francisco State University (SFSU), San Francisco, CA, USA, J. Haslam University of Dundee, Dundee, UK, T. Hopper University of Sussex, Brighton, England, UK, I. Jeacle University of Edinburgh, Edinburgh, UK, S. Jönsson Göteborgs Universitet, Göteborg, Sweden, R. Laughlin King's College London, London, England, UK, C. Lehman Hofstra University, New York, NY, USA, G. Lehman University of South Australia, Adelaide, SA, Australia, N. Macintosh Queen's University, Kingston, Canada, K. Mcphail University of Glasgow, Glasgow, UK, B. Merino University of North Texas, Denton, TX, USA, J. Mouritsen Copenhagen Business School (CBS), Frederiksberg, Denmark, L. Oakes University of New Mexico, Albuquerque, NM, USA, L. Parker University of South Australia, Adelaide, SA, Australia, P. Quattrone Instituto de Empresa Business School, Madrid, Spain, A. Rahaman University of Calgary, Calgary, ON, Canada, S. Reiter State University of New York (SUNY) at Binghamton, Binghamton, NY, USA, R. Roberts University of Central Florida, Orlando, FL, USA, K. Robson Cardiff University, Cardiff, UK, R. Roslender Heriot-Watt University, Edinburgh, UK, N. Sawabe Kyoto University, Kyoto, Japan, B. Shapiro University of St Thomas, St. Paul, MN, USA, T. Shearer Queen's University, Kingston, ON, Canada, P. Sikka University of Essex, Colchester, UK, S. Walker Cardiff Business School, Cardiff, UK, H. Willmott Cardiff Business School, Cardiff, UK, J. Young University of New Mexico, Albuquerque, NM, USA, Consulting Editor D. Cooper University of Alberta, Edmonton, AB, Canada