REPLY TO CRITIQUE OF “ACCOUNTING AND EMANCIPATION: SOME CRITICAL INTERVENTIONS

Abstract

According to Best (1995, p. 270), ours “is an age devoid of emancipatory vision” (cited in Gallhofer & Haslam, 2003, p. ix). In Accounting and Emancipation we aim to impact upon the present in that our concern is to explore how accounting may be positively aligned with a (positive) notion of emancipation. In the process of exploration, we draw upon and intervene in debates from the social sciences and humanities (especially debates pertaining to emancipation), radically question existing practices and ways of seeing and engage with multiple accountings and agencies in various modern contexts. Aside from the motivating concern to search out an emancipatory vision vis-à-vis accounting, we hold that the relation between accounting and emancipation and how it may constitute a positive alignment are matters that are complex, multifariously shaped and notably fluid. Thus, another factor motivating our study is the need to keep such matters under review.

Citation

Gallhofer, S. and Haslam, J. (2004), "REPLY TO CRITIQUE OF “ACCOUNTING AND EMANCIPATION: SOME CRITICAL INTERVENTIONS", Lehman, C.R., Tinker, T., Merino, B. and Neimark, M. (Ed.) Re-Inventing Realities (Advances in Public Interest Accounting, Vol. 10), Emerald Group Publishing Limited, Leeds, pp. 199-216. https://doi.org/10.1016/S1041-7060(04)10011-4