S. Gallhofer's Accounting and Emancipation: Some Critical Interventions PDF

By S. Gallhofer

ISBN-10: 0203986628

ISBN-13: 9780203986622

ISBN-10: 0415220149

ISBN-13: 9780415220149

Accounting is a social perform: it's going to be evaluated when it comes to its contribution to a inspiration of social future health. with a purpose to do that, this ebook elaborates a critique of up to date accounting. The authors inspire people with an in depth curiosity in accounting to make the hunt for a extra emancipatory and allowing accounting a middle region in their curiosity. The ebook will stimulate debate and job within the arenas of schooling, learn, perform and policy-making.

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Extra info for Accounting and Emancipation: Some Critical Interventions (Routledge Studies in Accounting, 3)

Sample text

This negative image of the Panopticon could well have dissuaded many from seeking out a more positive potentiality in Bentham. Further, many critics may have been dissuaded from engaging with Bentham’s writings in general, even so as to clarify appreciation of the negative dimensions of the Panopticon. As Semple (1992) in effect suggests, many may take Foucault’s characterisation of the Panopticon in terms of Panopticism to be a good and comprehensive summary of Bentham’s intervention, albeit that Foucault was much more interested in constructing and mobilising Panopticism as a metaphor of disciplinary power than he was in elaborating a critical interpretive analysis of Bentham’s work.

This is to go beyond Alvesson and Willmott’s (1992: 450) view that the anti-authoritarian emphasis of a critical theoretical perspective leads it only to counter ideologies and arrangements ‘that obstruct human freedom, not filling the latter with particular contents’. 20 In respect of providing a stimulus more specifically to projects giving greater attention to accounting in the context of a broader emancipatory praxis, the philosophical critique of emancipation points to the relevance of analysing detailed specificities of the social and places emphasis upon the potentiality of democratic forces.

We go on to critically reflect upon Bentham’s accounting texts and in the light of this consider what can go wrong in the operationalisation today of a project to advance, like Bentham, an accounting that would be emancipatory. We emphasise in this context the relevance of our analysis for a project concerned to better align accounting with emancipation today. Our argument, then, will be that not only can one gain insights for praxis from a critical theoretical engagement with the negative in Bentham, but also from a more balanced critical theoretical appreciation of the positive.

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Accounting and Emancipation: Some Critical Interventions (Routledge Studies in Accounting, 3) by S. Gallhofer

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