This is an Accepted Manuscript of a book chapter published by Routledge in Robin Roslender ed., The Routledge Companion to Critical Accounting, on September 2017, available online at: https://www.routledge.com/The-Routledge-Companion-to-Critical-Accounting/Roslender/p/book/9781138025257. Under embargo until 21 March 2019.Peer reviewe