Accounting and Emancipation: Some Critical Interventions by S. Gallhofer

By S. Gallhofer

Accounting is a social perform: it's going to be evaluated by way of its contribution to a idea of social future health. in an effort to do that, this e-book elaborates a critique of latest accounting. The authors inspire people with a detailed curiosity in accounting to make the hunt for a extra emancipatory and permitting accounting a middle sector in their curiosity. The booklet will stimulate debate and job within the arenas of schooling, learn, perform and policy-making.

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They might dissolve in a breakdown of the social order. Bentham did experiment in some particular trajectories of his work with ways of roughly approximating well-being by reference to the ability to consume and what can be read as a crudely quantitative and narrowly materialistic approach.

15 Emphases of these social analyses have arguably helped displace detailed critical analysis of Bentham’s writings on accounting, albeit on the face of it unintentionally. Bentham, usually implicitly, is more often than not equated to the constructed ‘Panopticism’ and typically dismissed or silenced. 16 Thus, from the above, even if one might be open to glimpsing at least something of broad interest and relevance in an analysis of Bentham’s writings on accounting, there are in effect many sirens that can dissuade one from such analysis.

G. Gore 1993). Praxis concerned to pressurise for accounting change can also properly respond to the philosophical critique, for instance, by going beyond a crude dichotomous thinking, adopting the more modest epistemological and eschatological ambitions and relatedly reflecting a heightened awareness of and sensitivity to the problematics of universalism. Thus the philosophical critique implies modification to various elements of an emancipatory praxis in and through accounting. We should stress, however, that this is far from implying the abandoning of the project aimed at positively aligning accounting and emancipation.

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