The rise and coming fall of international accounting research

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...

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Main Author: Manassian, Armond (author)
Other Authors: Samuel, Sajay (author)
Format: article
Published: 2011
Online Access:http://hdl.handle.net/10725/6450
https://doi.org/10.1016/j.cpa.2011.02.006
http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php
http://www.sciencedirect.com/science/article/pii/S1045235411000530
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author Manassian, Armond
author2 Samuel, Sajay
author2_role author
author_facet Manassian, Armond
Samuel, Sajay
author_role author
dc.creator.none.fl_str_mv Manassian, Armond
Samuel, Sajay
dc.date.none.fl_str_mv 2011
2017-11-01T09:13:52Z
2017-11-01T09:13:52Z
2017-11-01
dc.identifier.none.fl_str_mv 1095-9955
http://hdl.handle.net/10725/6450
https://doi.org/10.1016/j.cpa.2011.02.006
Samuel, S., & Manassian, A. (2011). The rise and coming fall of international accounting research. Critical Perspectives on Accounting, 22(6), 608-627.
http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php
http://www.sciencedirect.com/science/article/pii/S1045235411000530
dc.language.none.fl_str_mv en
dc.relation.none.fl_str_mv Critical Perspectives on Accounting
dc.rights.*.fl_str_mv info:eu-repo/semantics/openAccess
dc.title.none.fl_str_mv The rise and coming fall of international accounting research
dc.type.none.fl_str_mv Article
info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/article
description 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.
eu_rights_str_mv openAccess
format article
id LAURepo_0b956e2c4d5fe90bdba80b8bddfe2d17
identifier_str_mv 1095-9955
Samuel, S., & Manassian, A. (2011). The rise and coming fall of international accounting research. Critical Perspectives on Accounting, 22(6), 608-627.
language_invalid_str_mv en
network_acronym_str LAURepo
network_name_str Lebanese American University repository
oai_identifier_str oai:laur.lau.edu.lb:10725/6450
publishDate 2011
repository.mail.fl_str_mv
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spelling The rise and coming fall of international accounting researchManassian, ArmondSamuel, SajayThis 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.PublishedN/A2017-11-01T09:13:52Z2017-11-01T09:13:52Z20112017-11-01Articleinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article1095-9955http://hdl.handle.net/10725/6450https://doi.org/10.1016/j.cpa.2011.02.006Samuel, S., & Manassian, A. (2011). The rise and coming fall of international accounting research. Critical Perspectives on Accounting, 22(6), 608-627.http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.phphttp://www.sciencedirect.com/science/article/pii/S1045235411000530enCritical Perspectives on Accountinginfo:eu-repo/semantics/openAccessoai:laur.lau.edu.lb:10725/64502021-03-19T09:10:12Z
spellingShingle The rise and coming fall of international accounting research
Manassian, Armond
status_str publishedVersion
title The rise and coming fall of international accounting research
title_full The rise and coming fall of international accounting research
title_fullStr The rise and coming fall of international accounting research
title_full_unstemmed The rise and coming fall of international accounting research
title_short The rise and coming fall of international accounting research
title_sort The rise and coming fall of international accounting research
url http://hdl.handle.net/10725/6450
https://doi.org/10.1016/j.cpa.2011.02.006
http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php
http://www.sciencedirect.com/science/article/pii/S1045235411000530