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Perspectives on accounting, commonalities & the public sphere

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  • Lehman, Glen

Abstract

This paper examines the role accounting could perform in the public sphere. The public sphere is the arena where different values are examined, explored and determined. Through an examination of critical, liberal and postmodern accounting perspectives the paper explores how information can democratise our civil societies. One-sided positions that assert one tradition in favour of another are examined, with a view to creating an accountability vision that nurtures commonalities. The aim is to contribute to debates between critical, liberal and postmodern positions on the criterion of accountability.

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  • Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:8:p:724-738
    DOI: 10.1016/j.cpa.2010.04.003
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    3. Irvine, Helen & Moerman, Lee, 2017. "Gambling with the public sphere: Accounting’s contribution to debate on social issues," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 35-52.
    4. Mauro, Sara Giovanna & Cinquini, Lino & Pianezzi, Daniela, 2021. "New Public Management between reality and illusion: Analysing the validity of performance-based budgeting," The British Accounting Review, Elsevier, vol. 53(6).
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