Work

Classical Marxist accounting research: A literature review and directions for future research

Year: 2025

Type: article

Abstract: Karl Marx continues to have a major influence on academic work, politics, and society more broadly. Within interdisciplinary and critical accounting research, classical Marxist ideas remain underdeveloped. The aim of the paper is to explore the extant classical Marxist accounting literature, with the objective to understand what has been done and what is to be done. To address this aim we selected and analysed academic work that has engaged with classical Marxist ideas, identifying which ideas have been used and their contribution to accounting research. The paper concludes by outlining future avenues for critical accounting research.

Source: Critical Perspectives on Accounting

DOI: 10.1016/j.cpa.2025.102789

Authors: Elisavet Mantzari, Stewart Smyth, Sanjay Lanka

Institutions: University of Birmingham, University College Cork, South Puget Sound Community College

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $4,460

Funders: University of Essex, King's College London, University of Sheffield, Universität Innsbruck