The emancipatory potential of online reporting: The case of counter accounting

Abstract

Purpose

The purpose of this paper is to elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter accounting's emancipatory potential as online reporting, to assess the extent to which this potential is being realised and to suggest ways forward from a critical perspective.

Design/methodology/approach

There are several components to a critical interpretive analysis: critical evaluative analysis, informed to some extent by prior literature in diverse fields; web survey; questionnaire survey; case study.

Findings

Web‐based counter accounting may be understood as having emancipatory potential, some of which is being realised in practice. Not all the positive potential is, however, being realised as one might hope: things that might properly be done are not always being done. And there are threats to progress in the future.

Originality/value

Clarification of a notion of counter accounting incorporating the activity of groups such as pressure groups and NGOs; rare study into practices and opinions in this context through a critical evaluative lens.

Citation

Gallhofer, S., Haslam, J., Monk, E. and Roberts, C. (2006), "The emancipatory potential of online reporting: The case of counter accounting", Accounting, Auditing & Accountability Journal, Vol. 19 No. 5, pp. 681-718. https://doi.org/10.1108/09513570610689668