Accounting as a Critical Social Science

Abstract

Critical theory is concerned with enhancing individual wellbeing and autonomy through societal critique that has its origins in philosophy, sociology and political economics. Critical social science is the application of a critical theoretic within a social‐science domain. Accounting is a technology but it is not ideologically sterile. Critical social science applies critical‐theory methodology in order to make evident the ideological base of manifestations in social science as they lead to alienation, oppression and emancipation. This critical social science critique is applied in order to make evident the ideological base of such manifestations in, or related to, accounting.

Citation

Dillard, J.F. (1991), "Accounting as a Critical Social Science", Accounting, Auditing & Accountability Journal, Vol. 4 No. 1. https://doi.org/10.1108/09513579110143849