He is best known for his studies of accounting power in action: that is how governments,[3] international organizations[4] and corporations use accounting to govern and subjugate less powerful members of society, and how the less powerful respond and resist.[citation needed] This genre of accounting research—what is often referred to as critical accounting research or public interest accounting research—tends to use the case study method to examine how accounting is used in certain settings as well as the associated consequences. The starting point is the recognition that accounting numbers both help make certain aspects of organizational reality visible and distributes economic resources.[5] This research differs from other accounting research such as positive accounting which assumes that research is descriptive rather than normative.[6] Neu's publications include:
Neu, Dean; Therrien, Richard (2003). By the numbers: accounting for the cultural genocide of Canada's aboriginal peoples. Canada: Fernwood.
Ocampo, Elizabeth; Neu, Dean (2008). Doing missionary work: The World Bank and the diffusion of financial practices. Canada: Fernwood.
Neu, Dean; Rahaman, Abu; Everett, Jeffery (2014). "Accounting and sweatshops: enabling coordination and control in low-price apparel production chains". Contemporary Accounting Research. 31 (12): 322–346. doi:10.1111/1911-3846.12026.
Along with other publicly-interested accounting academics such as David J. Cooper, Abraham J. Briloff, Christine Cooper and Prem Sikka, he has practiced public interest accounting through both his research and through his participation in the public sphere. These public interventions include speaking out against concrete forms of neo-liberalism such as government privatization[7] and deficit-cutting activities that disproportionately affect the most vulnerable members of society.[8]
Intellectual lineage
Neu, along with David J. Cooper[9] and Yves Gendron,[10] has trained a number of public interest accounting academics in Canada. His former students include Jeffery Everett, Cameron Graham, Susan Greer, Elizabeth Ocampo, Darlene Himick, Gregory Saxton, and Kate Ruff.[11]
^Neu, Dean (2006). "Accounting for Public Space". Accounting, Organizations and Society. 31 (4–5): 391–414. doi:10.1016/j.aos.2005.03.001.
^Neu, Dean; Ocampo, Elizabeth; Graham, Cameron; Heincke, Monica (2006). "Informing Technologies and the World Bank". Accounting, Organizations and Society. 31 (7): 635–662. doi:10.1016/j.aos.2005.07.002.
^Cooper, David; Sherer, Michael (1984). "Cooper, David J., and Michael J. Sherer. "The value of corporate accounting reports: arguments for a political economy of accounting". Accounting, Organizations and Society. 3–4 (9): 207–232. doi:10.1016/0361-3682(84)90008-4.
^Tinker, Tony; Merino, Barbara; Neimark, Marilyn (1982). "Tinker, A. M., Merino, B. D., & Neimark, M. D. (1982). The normative origins of positive theories: ideology and accounting thought". Accounting, Organizations and Society. 7 (2): 167–200. doi:10.1016/0361-3682(82)90019-8.
^Neu, Dean; Cooper, David; Everett, Jeff (2001). "Critical Accounting Interventions". Critical Perspectives on Accounting. 12 (6): 735–762. doi:10.1006/cpac.2001.0479.
^Harrison, Trevor; Laxer, Gord (1995). The Trojan Horse: Alberta and the Future of Canada. Black Rose Books.
^Cooper, David. "Curriculum Vitae"(PDF). University of Alberta. Retrieved December 15, 2018.
^Gendron, Yves. "Curriculum Vitae"(PDF). FSU Laval. Retrieved December 15, 2018.
^Neu, Dean. "Curriculum Vitae"(PDF). Schulich School of Business. Retrieved December 15, 2018.