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Theory and theorization: A comment on Laughlin and Habermas

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  • Power, Michael

Abstract

This essay highlights Richard Laughlin's contribution to the theorization of organizations using elements of Habermas's critical social theory. Specifically it discusses an early paper – Laughlin (1987) – and suggest how this shapes a cumulative programme of work to operationalise Habermas's key ideas at the organizational level.

Suggested Citation

  • Power, Michael, 2013. "Theory and theorization: A comment on Laughlin and Habermas," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 225-227.
    • Handle: RePEc:eee:crpeac:v:24:y:2013:i:3:p:225-227
    DOI: 10.1016/j.cpa.2012.06.004
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    References listed on IDEAS

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    1. Chris Carter, 2008. "A Curiously British Story: Foucault Goes to Business School," International Studies of Management & Organization, Taylor & Francis Journals, vol. 38(1), pages 13-29, January.
    2. Laughlin, Richard C., 1987. "Accounting systems in organisational contexts: A case for critical theory," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 479-502, August.
    3. Power, Michael & Laughlin, Richard, 1996. "Habermas, law and accounting," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 441-465, July.
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    Cited by:

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    2. Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    3. Tweedie, Dale, 2018. "After Habermas: Applying Axel Honneth’s critical theory in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 39-55.
    4. Francesca Manes-Rossi & Alessandra Allini & Rosanna Spanò & Riccardo Macchioni, 2018. "Performance management change in archaeological sites: The case of Herculaneum Conservation Project," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 947-979, December.

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