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Accounting and liberation theology: Some insights for the project of emancipatory accounting

Sonja Gallhofer (Division of Accounting and Finance, Caledonian Business School, Glasgow Caledonian University, Glasgow, UK)
Jim Haslam (Department of Accountancy and Finance, School of Management and Languages, Heriot‐Watt University, Edinburgh, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 July 2004



Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can come to be informed and influenced by a broad range of subject areas and empirical focuses, including some that substantially parallel its own emancipatory project. The concern of this article is to explore the case of liberation theology as a social discipline and practice, including as a practice attending to the spiritual and theological. The article's intervention is consistent with the inspirational and insightful character of the theological and reflection upon religious beliefs and values. The concern is to reflect upon the possibilities and potentialities of analysis for accounting. The article explores the sense in which a review of liberation theology can provide critical researchers concerned to locate and promote a more emancipatory accounting with new insights and inspiration.



Gallhofer, S. and Haslam, J. (2004), "Accounting and liberation theology: Some insights for the project of emancipatory accounting", Accounting, Auditing & Accountability Journal, Vol. 17 No. 3, pp. 382-407.



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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