This paper questions the ideal of comparability, which is often mobilized by standard setters when justifying new - or 'improvement' to existing - accounting standards. The target of our analysis is constituted by the thoughts of sophisticated users of financial statements when reflecting about...

This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on...

Journal rankings and performance measurement schemes tend to become increasingly influential within many fields of research, thereby consolidating the prevalence of performativity on the life and research endeavours of many academics. The latter are nowadays often pressured to publish in 'top'...