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The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxis vis-à-vis accounting, the authors articulate a delineation of accounting as a differentiated universal and emphasise the significance of an appreciation of accounting as contextually situated. The authors outline implications of a reading of new pragmatism for emancipatory praxis in relation to accounting that takes democracy and difference seriously.

Critical and analytical argument reflecting upon previous literature in the humanities and social sciences (e.g. Laclau and Mouffe, 2001) and in accounting (e.g. Gallhofer and Haslam, 2003; Bebbington et al., 2007; Brown, 2009, 2010; Blackburn et al., 2014; Brown and Dillard, 2013a, b; Dillard and Yuthas, 2013) to consider further accounting’s alignment to an emancipatory praxis taking democracy and difference seriously.

A vision and framing of emancipatory praxis vis-à-vis accounting is put forward as a contribution that the authors hope stimulates further discussion.

The authors extend and bolster previous literature seeking to align accounting and emancipation through further reflection upon new pragmatist perspectives on democracy and difference. In the articulations and emphases here, the authors make some particular contributions including notably the following. The accounting delineation, which includes appreciation of accounting as a differentiated universal, and a considered approach to appreciation of accounting as contextually situated help to open up further space for praxis vis-à-vis accounting. The authors offer a general outline of accounting’s positioning vis-à-vis a reading of a new pragmatist perspective on emancipatory praxis. The authors articulate the perspective in terms of key principles of design for emancipatory praxis vis-à-vis accounting: take seriously an accounting delineation freeing accounting from unnecessary constraints; engage with all accountings in accord with a principle of prioritisation; engage with accounting in a way appreciative of its properties, dimensions and contextual situatedness; engage more generally in a new pragmatist praxis. This adds support to and extends prior literature. The authors elaborate in this context how appreciation of a new pragmatist continuum thinking that helps to highlight and bring out emancipatory and repressive dimensions of accounting can properly inform interaction with existing as well as new envisaged accountings, including what the authors term here “official” accountings.

This paper aims to provoke a conversation in marketing scholarship about the overlooked political nature of doing research, particularly for those who research issues of social (in)justice. It suggests a paradigmatic shift in how researchers might view and operationalise social justice work in marketing. Emancipatory praxis framework offers scholars an alternative way to think about the methodology, design and politics of researching issues of social relevance.

This is a conceptual paper drawing on critical theory to argue for a new methodological shift towards emancipatory praxis.

As social justice research involves a dialectical relationship between crises and critique, the concept of emancipation acts as a methodological catalyst for furthering debate about social (in)justice in marketing. This paper identifies a set of methodological troubles and challenges that may disrupt the boundaries of knowledge-making. A set of methodological responses to these issues illustrating how emancipatory research facilitates social action is outlined.

Emancipatory praxis offers marketing scholars an alternative methodological direction in the hope that more impactful and useful ways of knowing can emerge.

The paper is intended to change the ways that researchers work in practical and concrete terms on issues of social (in)justice.

Although this paper is theoretical, it argues for an alternative methodological approach to research that reorients researchers towards a politicised praxis with emancipatory relevancy.

Emancipatory praxis offers a new openly politicised methodological alternative for addressing problems of social relevance in marketing. As a continuous political and emancipatory task for researchers, social justice research involves empirical encounters with politics, advocacy and democratic participation, where equality is the methodological starting point for research design and decisions as much as it is the end goal.

The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda.

The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting.

Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR.

Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally.

Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

This chapter seeks to situate theoretically and comparatively the definitions and praxis of feminism by women activists of the Brazilian participatory state feminism in comparison to the current and emerging definitions in the theories and praxis of transnational feminisms. It analyzes the answers to attitudinal as well as behavior questions to a survey conducted in 2016 among delegates to National Conference for Policies for Women, representing over 150,000 women activists from all over the country and from a wide range of organizations and movements (women’s and feminist organizations, trade unions, political parties, black movements, environmental groups, LQBT organizations, etc.). The main research question addressed in this chapter is whether current Brazilian feminisms – constructed by several generations of women – have had a trajectory, convergent with those of the feminisms of the global north and the global south, moving from the “rights feminism” of the 1970s to the current intersectional and emancipatory feminism, which goes beyond the affirmation of women’s rights and gender equality, and moves on to use the broader concept of social justice to propose equality for the whole of society, not just for women.

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.

This paper examines how accounting either contributes to or undermines worker resistance to unfair pay, thereby enhancing our current understanding of the emancipatory potential of accounting.

We apply Jacques Rancière's concept of politics and build on recent calls to introduce Rancière's work to accounting by analysing a case based on workers in an Australian supermarket chain who challenged their employer Coles over wage underpayments.

We find that in this case, accounting is, in part, a means to politics and a part of the police in Rancière's sense. More specifically, accounting operated within the established order to constrain the workers, but also provided workers with a resource for their political acts that enabled change.

This empirical research adds to Li and McKernan (2016) and Brown and Tregidga (2017) conceptual work on Rancière. It also contributes more broadly to emancipatory accounting research by identifying radical possibilities for workers' accounting to bring about change.

This paper details how we adapted a critically informed third-year career management and development course to address an identified gap in our Human Resource Management students learning at both practical and theoretical levels. In order to address this gap, we explored and challenged the aims of our critically informed pedagogy, and alongside our campus career development services, collaboratively redesigned the course to enhance theoretical and practical learning outcomes of students.

We detail changes made through three stages of curriculum redesign and provide an exploratory analysis of 106 student reflections on the third iterative redesign. This exploratory analysis focuses on student learning outcomes resulting from their engagement with the career practitioner and the revised course content.

Students found the course theoretically challenging and practically relevant and were readily able to incorporate career theory into descriptions of their own careers. However, more significantly, students were also able to situate themselves within a wider critique of the context of careers, demonstrating the development of critical reasoning skills and moving towards practical and critical action, demonstrating praxis.

Our experience provides an example of bridging the seeming paradox of critical pedagogy and practice. Specific details of curriculum design may be of interest to those looking to improve both theoretical and practice engagement.

Hybrid organising faces a fundamental challenge in managing multiple and conflicting logics. Prior studies have evidenced the performative role of accounting within such a context largely in support of neoliberal hegemony and economic logic. Mindful of such conflict and the support towards economic logic, drawing on universal accountings, this study provides insights from counter accounting and its potential to serve pluralism and the emancipation of marginalised constituencies.

The research examined The Great Exhibition of the North (GEOTN), England's largest event in 2018, which utilised themes of art, design and innovation to support a regeneration and economic growth agenda. This was led by NewcastleGateshead Initiative (NGI) a hybrid organisation combining logics for economic and social legacies, whose accounts are contrasted to counter accounts from a social movement; The Other Great Exhibition of the North, “OtherGEN”. The study involved 30 in-depth semi-structured interviews, detailed observation and documentation review providing account and counter account of the event.

The findings reveal that GEOTN promoted an agenda offering a duality of economic and social logics through the arts and culture delivering a lasting economic and social legacy. This employed traditional accountings and associated performance targets and measurement through a formal evaluation framework. Emergent tensions were apparent evidencing a more dominant economic logic. The purported use of culture was portrayed as artwashing by a counter account narrative enmeshed in a backdrop of austerity. This wider accounting highlights the need for reflection on logic plurality and enables challenge to the performative role of traditional accounting in hybrid organising.

Universal accountings, such as counter accounting, can be advanced to unpack “faked” logics duality in hybrid organising. This reveals the emancipatory potential of accountings and the need for dialogic reflection. Hybrid organising requires careful consideration of accounting as a universal praxis to support social and economic pluralism and democratic ideals.

Marx's formulation of the alienation problematic is grounded in a strategic set of underlying assumptions concerning the human condition. On the one hand, people are seen as the creators of their material and mental world through their labour activity. They are endowed with natural human qualities, creative powers and historically existing potentialities that are essential to human growth. People are, in essence, free, creative, productive beings of praxis in conscious control of their activities and the world they have created. But the material and mental products of human labour (e.g. commodities, ideas, social institutions) assume an autonomous life of their own. They come to rule over people as dehumanizing objects and powers, as alien and hostile forces operating independently above and against the common will of their own creators. People no longer experience themselves as active human agents in conscious control of their life circumstances. Their own productive activities, human creations, social relationships and nature at large remain alien and beyond their grasp. The realization of natural human capacities and potentialities for a genuinely human life in an alienating world of domination and oppression is consequently thwarted, repressed or denied. Alienation is construed as a universal social phenomenon that pervades all spheres of human life in the existing world.