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Dr David Carter, Associate Dean (Research)

Associate Professor
School of Accounting and Finance
Highest Qualification – PhD
HDR Completions - 8

Contact Details
Phone No.: +61 (0) 2 6201 5793


My research primarily concerns the politics of information. My research examines the interface of accounting, law, politics, regulation and discourses of capital. My work is trans-disciplinary and concerns how information is mobilised within government, public policy, corporate, regulatory and litigation settings. Traditionally, information is presented in legal and political environments as apolitical, objective and capable of resolving problems and conflicts. My research investigates the politics of 'information', depicting the role of information at methodological, technical, and political levels. This work examines the difficulties posed by the adoption of different types of information by successive Governments as a regulating technology. I draw on a range of post-structural theory in my work, including Laclau and Mouffe, Lazzarato, Hardt and Negri, Gramsci, Luxemburg, Marx, and have a deep interest in jurisprudential theory, research philosophy and post-colonial literatures.

I currently am working on three projects: a) the challenge of accounting for SMEs. My research teams and I have received significant funding in Brazil, in the UK and from the ASEAN Federation of Accountants to research the implications of accounting for SMEs at the professional practice level, at the educational level and from the perspectives of users; b) the politics of financial capital and the implications of indebtedness (drawing on the work of Lazzarato). Based on my work in Hardt and Negri, this work has extended from knowledge capital to financial capital and a set of theorists have illustrated a role for accounting. My research colleague and I, on invitation, have worked to develop an accounting insight into the issue of indebtedness and the implications of credit on the purchase of futures; and c) Accounting for the value of life. The value of life and the role that accounting plays in this, as a hegemonic language, links all my work together through examining the impacts of the discourses of accounting, as information within capitalism. This has also resulted in multi-disciplinary project on exploring emergent and neglected Commons (particularly with respect to knowledge)

  • ASEAN Federation of Accountants Research Grant (2017) A Study on the Key Institutional Environment of Small and Medium Enterprises (SMEs) and Expected Roles of Accounting Profession in ASEAN Region (with H. Harun and H. Khan) (A$40,000)
  • FAPESP, Brazil, (2015-2016) Family Firms and Management Accounting (with Prof F. Frezatti) (A$220,000)
  • Commons Research Programme (2016), neXus Research Centre, University of Canberra (with 5 colleagues) (A$125,000 over 5 years).
  • National Counsel of Technological and Scientific Development and Foundation for Research Support of the State of Sao Paulo, Brazil, (2013-2014) Innovation and Accounting Research (with Prof F. Frezatti) (A$280,000)
  • Conselho Nacional de Desenvolvimento Cient√≠fico e Tecnol√≥gico (National Counsel of Technological and Scientific Development, Brazil). (2012-2013) Gender and Science, Looking to Accountancy: Choices, Race and Career (with Prof S. Casa Nova and Prof R. Ropers-Huilman). This project involves the development of PhD and Masters level module on Feminist theory (A$80,000).
  • Law Foundation Regulatory Reform Project (2010) Project leader for “Regulatory Networked Industries: Accounting and Law”. Total grant (NZ$1,000,000).
  • Carter D.B. and Warren, R. (2018) “Metonyms and Metaphor: The Rhetorical Redescription of Public Interest for the International Accounting Standards Board”, Critical Policy Studies, 1-26, in press
  • Carter D.B. and Warren, R. (2018) “Accounting for indebtedness: geopolitics, technocracy and advanced financial capital” Innovation: The European Journal of Social Science Research, 31(1) 83-104
  • Frezatti, F., Carter, D.B., & Barroso, M.F.G. (2014) "Accounting without accounting: informational proxies and the construction of organizational discourses, Accounting, Auditing & Accountability Journal 27 (3), pp. 426 – 464;
  • Spence, C. & Carter, D. (2011) "Accounting for the general intellect: Immaterial labour and the social factory", Critical Perspectives on Accounting, 22, pp. 304-315;


Google Scholar Profile

David is available for a HDR supervision consultation to prospective students.

Areas of Research Interest

  • Regulation
  • The interface of law and accounting
  • The politics of law and accounting
  • Psychoanalytic implications of legal, regulatory, business and accounting technologies
  • Civil and commercial law (including sector-specific regulation and competition and consumer law)

Research Theories / Models of Interest

  • Laclau and Mouffe's Discourse Theory
  • Post-structural and post-Marxist theory
  • Feminist Theory
  • Regulatory Theory
  • Psychoanalytics
  • Research Philosophy (including jurisprudence)

Research Methods of Interest

  • Discourse Analysis
  • Narrative Analysis
  • Ethnographic/Hermeneutic/Phenomenological methods
  • The Logics of Critical Explanation (Glynos and Howarth)
  • Rhetorical Redescription
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