By S. Gallhofer
Accounting is a social perform: it's going to be evaluated by way of its contribution to a suggestion of social overall healthiness. as a way to do that, this ebook elaborates a critique of latest accounting. The authors inspire people with an in depth curiosity in accounting to make the hunt for a extra emancipatory and permitting accounting a center quarter in their curiosity. The ebook will stimulate debate and job within the arenas of schooling, examine, perform and policy-making.
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Additional resources for Accounting and Emancipation: Some Critical Interventions (Routledge Studies in Accounting, 3)
Various general and specific arguments in support of our analysis are thus presented and we indicate how a critical and interpretive approach allows us to gain substantial insights and stimulus from the exploration of Bentham’s accounting texts. We challenge treatments of Bentham that have portrayed him simply as crudely narrow and worryingly problematic and that, we suggest, in various ways encourage us to be overly dismissive of Jeremy Bentham, accountant 23 his texts. We point to argumentation in the literature that counters the reception of Bentham as crudely negative and that encourages us to explore his work more closely and in a more balanced way.
As understood by Habermas, for Bentham, publicity transforms opinion into public opinion through rational discussion (Gaonkar and McCarthy 1994: 554). This is the case so long as it is possible to engage in open and critical communication respecting all manifest forms of publicity including official ones. This also permits the mobilising of alternative or counter publicities to any official publicities (see Bentham 1843a: 592, Mack 1962: 182, cf. Bronner 1994). Habermas’ appreciation of Bentham’s conceptualisation of the link between public opinion and publicity is significant.
This includes adding new dimensions to or suggesting new emphases for such praxis. On the one hand, the critique can be read as a spur to emancipatory praxis in general, this praxis including the project concerned 18 Accounting and emancipation to better align accounting and emancipation. On the other hand, the critique can be read as encouraging more specifically the mobilisation of and intervention in accounting in the context of broader emancipatory praxis. In respect of its stimulus to emancipatory praxis in general, the critique points more emphatically to a role for human agency in social change, highlighting people’s responsibilities even if offering no guarantees in going beyond past dogmatism.