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Keywords: Financialisation
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Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (9): 304–329.
Published: 06 September 2022
... Performative momentum Shareholder value Financialisation Recent research devotes considerable attention to the performativity of accounting (Vosselman, 2022). Such research has been inspired by Callon's (1998a) performativity thesis, which posits that economic theory “performs, shapes and formats...
Journal Articles
Accounting, Auditing & Accountability Journal (2012) 25 (8): 1266–1289.
Published: 19 October 2012
...Ying Zhang; Jane Andrew; Kathy Rudkin Purpose This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political and economic systems. It establishes that FVA forms part of the technical...
