IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v22y2011i5p453-484.html
   My bibliography  Save this article

A spiritual reflection on emancipation and accounting

Author

Listed:
  • Molisa, Pala

Abstract

This paper develops a spiritual interpretation of emancipation and the implications this has for the critical and social accounting projects. I argue that critical and social accounting scholars will need to undertake more explicit engagements with the spiritual dimensions of social change if we are ever to fully realize the emancipatory potential of the critical and social accounting projects. This paper explores some of the implications that spirituality might have for re-thinking how we’ve approached social change in our critical and social accounting literatures.

Suggested Citation

  • Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
  • Handle: RePEc:eee:crpeac:v:22:y:2011:i:5:p:453-484
    DOI: 10.1016/j.cpa.2011.01.004
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235411000232
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2011.01.004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Mark Shenkin & Andrea B. Coulson, 2007. "Accountability through activism: learning from Bourdieu," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 297-317, April.
    2. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    3. Jeff Everett & Dean Neu, 2000. "Ecological Modernization And The Limits Of Environmental Accounting?," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 5-29, March.
    4. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    5. Tinker, Anthony M., 1980. "Towards a political economy of accounting: An empirical illustration of the cambridge controversies," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 147-160, January.
    6. Shearer, Teri L. & Edward Arrington, C., 1993. "Accounting in other wor(l)ds: A feminism without reserve," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 253-272, April.
    7. Tinker, Tony, 1988. "Panglossian accounting theories: The science of apologising in style," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 165-189, March.
    8. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    9. Martin Messner, 2009. "The Limits of Accountability," Post-Print hal-00486747, HAL.
    10. Rania Kamla & Sonja Gallhofer & Jim Haslam, 2006. "Islam, nature and accounting: Islamic principles and the notion of accounting for the environment," Accounting Forum, Taylor & Francis Journals, vol. 30(3), pages 245-265, September.
    11. Lehman, Glen, 1999. "Disclosing new worlds: a role for social and environmental accounting and auditing," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 217-241, April.
    12. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
    13. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    14. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    15. Tinker, Anthony, 1984. "Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory," Journal of Accounting and Public Policy, Elsevier, vol. 3(1), pages 55-74.
    16. Jan Bebbington & Judy Brown & Bob Frame & Ian Thomson, 2007. "Theorizing engagement: the potential of a critical dialogic approach," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 356-381, June.
    17. Paul F. Williams, 2009. "Reshaping accounting research: Living in the world in which we live," Accounting Forum, Taylor & Francis Journals, vol. 33(4), pages 274-279, December.
    18. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    19. Shearer, Teri, 2002. "Ethics and accountability: from the for-itself to the for-the-other," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 541-573, August.
    20. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    21. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    22. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    23. Spence, Crawford, 2009. "Social accounting's emancipatory potential: A Gramscian critique," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 205-227.
    24. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    25. Williams, Paul F., 2009. "Reshaping accounting research: Living in the world in which we live," Accounting forum, Elsevier, vol. 33(4), pages 274-279.
    26. Chioni Moore, David, 1991. "Accounting on trial: The critical legal studies movement and its lessons for radical accounting," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 763-791.
    27. Cooper, David, 1980. "Discussion of towards a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 161-166, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dillard, Jesse & Reynolds, MaryAnn, 2011. "Re-stor(y)ing social change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 492-499.
    2. Elmassri, Moataz Moamen & Harris, Elaine Pamela & Carter, David Bernard, 2016. "Accounting for strategic investment decision-making under extreme uncertainty," The British Accounting Review, Elsevier, vol. 48(2), pages 151-168.
    3. Miley, Frances & Read, Andrew, 2021. "Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    4. Jacobs, Kerry, 2011. "Enlightenment and emancipation: Reflections for critical accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 510-515.
    5. McPhail, Ken, 2011. "A review of the emergence of post-secular critical accounting and a provocation from radical orthodoxy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 516-528.
    6. Michaelson, Christopher, 2015. "Accounting for meaning: On §22 of David Foster Wallace's The Pale King," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 54-64.
    7. Ghio, Alessandro & McGuigan, Nicholas & Powell, Lisa, 2023. "The Queering Accounting Manifesto," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    8. Riaz, Umair & Burton, Bruce & Fearfull, Anne, 2023. "Emotional propensities and the contemporary Islamic banking industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    9. Most. Mukta Khatun & & Md. Sagar Hossain, 2023. "Critical Accounting Theory: Unveiling Power Dynamics and Enhancing Accountability - An Empirical Study on Existing Literature," International Journal of Science and Business, IJSAB International, vol. 25(1), pages 106-116.
    10. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    11. Yasmin, Sofia & Ghafran, Chaudhry & Haslam, Jim, 2021. "Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
    12. Kamla, Rania, 2015. "Critical Muslim intellectuals’ thought: Possible contributions to the development of emancipatory accounting thought," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 64-74.
    13. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    14. Lamberton, Geoffrey, 2015. "Accounting and happiness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 16-30.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dillard, Jesse & Vinnari, Eija, 2019. "Critical dialogical accountability: From accounting-based accountability to accountability-based accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 16-38.
    2. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    3. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    4. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    5. Gray, Rob & Brennan, Andrew & Malpas, Jeff, 2014. "New accounts: Towards a reframing of social accounting," Accounting forum, Elsevier, vol. 38(4), pages 258-273.
    6. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    7. Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
    8. Parker, Lee D., 2014. "Corporate social accountability through action: Contemporary insights from British industrial pioneers," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 632-659.
    9. Chatzivgeri, Eleni & Chew, Lynsie & Crawford, Louise & Gordon, Martyn & Haslam, Jim, 2020. "Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    10. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    11. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    12. McKernan, John Francis, 2012. "Accountability as aporia, testimony, and gift," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 258-278.
    13. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    14. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    15. Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
    16. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    17. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    18. 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.
    19. Chabrak, Nihel & Craig, Russell, 2013. "Student imaginings, cognitive dissonance and critical thinking," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 91-104.
    20. Mark Shenkin & Andrea B. Coulson, 2007. "Accountability through activism: learning from Bourdieu," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 297-317, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:22:y:2011:i:5:p:453-484. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.