تحقیقات حسابداری انتقادی و نئولیبرالیسم

This article reflects on the way critical accounting research has addressed the question of liberalism. I show that the rise of this theme has been accompanied by a broadening of the issues addressed, but fairly little enlargement of the geographical spaces concerned. Three different approaches to neoliberalism are identified (as a phase of capitalism, as a discourse and as governmentality): while dialogue may exist between them, they are still disjointed and built on different inquiries. I seek to outline the contributions and limitations of each one. A second section studies the various roles critical authors have attributed to accounting and its actors in the neoliberal phenomenon and the way accounting is seen in their research (as an instrument, a project or an object). This mapping leads to proposal of an analysis framework that can be used for a broader conception of accounting's role in economic and social changes, based on a study of the conventions embedded in accounting devices and the distributive effects of the tests or trials they equip. Avenues for research are opened up throughout the article, with a view to enriching work on neoliberalism and delineating the specific contribution made by accounting researchers to its criticism.