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This article critiques “middle‐of‐the‐road” approaches to corporate social reporting and their cautions against radicalising the subject. The historicity of the concept of middle ground is challenged philosophically, politically and socially, by suggesting that its foundations reside in relativism, quietism and pluralism. A counter‐theory is proposed: that the middle ground is a contested terrain that shifts over time with social struggles and conflicts. This proposition is supported by a periodisation analysis of five theoretical themes or trends in the last 30 years of US social responsibility accounting: the Brilovian Critique, the Caring Society Critique, the Caring Market Critique, the Market Re‐regulation Critique, and the Radical Critique. Even if adherence to the middle ground is deemed desirable, it requires a social analysis of the concrete circumstances of each period – today′s middle ground cannot be extrapolated into the future.

Purpose – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibilization techniques, making immigration governable. Additionally, by employing immigrant narratives as counter accounts, the impacts of immigrant lived experiences can be witnessed. Findings – Accounting upholds neoliberal principles of life by expanding market mentalities and governance, through technologies of measurement, reports, audits and surveillance. A neoliberal strategy of responsibilization contributes to divesting authority for immigration policy in an attempt to erase the social and moral agency of immigrants, with accounting integral to this process. However the social cannot be eradicated as the work illustrates in the narratives and counter accounts that immigrants create. Research limitations/implications – The work reveals the illusion of accounting as neutral. As no single story captures the nuances and complexities of immigration practices, further exploration is encouraged. Originality/value – The work is a unique contribution to the underdeveloped study of immigration in critical accounting. By unmasking accounting’s role and revealing techniques underpinning immigration discourses, enhanced ways of researching immigration are possible.

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PurposeTransforming gender research in accounting is possible, desirable, and promising: the past few decades have included prescient work and expansive theories. The purpose of this paper is to reflect on the legacy of the 1992 special issue “Fe[men]ists' account” and urge new linkages and contexts for a continuation of visionary inquiries.Design/methodology/approachBy reviewing pioneering feminist research in various disciplines, the author opens the margins and boundaries of gender‐in‐accounting research. Innovative multidisciplinary works from different regions of the globe reveal methods for challenging entrenched premises and recasting new meanings.FindingsReflecting on our embedded ideas, expanding boundaries, and imagining new areas of inquiry are not only plausible, they are essential, for contesting repression and discrimination and advancing social justice.Research limitations/implicationsTying the current rhetoric of global neo‐liberalism to contemporary feminist struggles, the paper illustrates the significant consequences of economic globalization on women, and accounting's connection. As there is no single story regarding gender, research exploring the unexplored has precedent in accounting literature, providing a foundation for new insights and enhanced possibilities for advancing and transforming the field.Originality/valueThe paper re‐imagines the accounting‐gender dilemma, offering practical yet expansive research concepts regarding values, class, the construction of gender, and the impositions of economic structures.