ABSTRACT
Globalisation has now become an underlying theme in critical accounting research. This is to say, in the past decade it has to a certain extent ceased to be a distinct topic and has become embedded as an assumption in a broad range of critical accounting studies. In this chapter, I will attempt to unpack this new, indirect perspective on the topic to see how accounting theories of globalisation have developed since my previous essay on this theme, Graham and Neu (2003).
