IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v31y2015icp64-74.html
   My bibliography  Save this article

Critical Muslim intellectuals’ thought: Possible contributions to the development of emancipatory accounting thought

Author

Listed:
  • Kamla, Rania

Abstract

This paper provides an overview of the intellectual debates of a number of Critical Muslim Intellectuals (CMIs) and explores their possible contributions to critical accounting research. The paper illustrates how CMIs’ thought based on postcolonial perspectives of cultural hybridity and second modernity can enrich and inform critical accounting research attempts to develop an emancipatory accounting project. This paper demonstrates that CMIs’ thought and methodology can contribute to challenging the domination of western/conventional accounting and its claims to objectivity, neutrality and universality. In particular, the paper highlights how CMIs’ enlightened approaches to hermeneutics; their emphasis on spirituality, ethics and liberation theology; their radical epistemological and methodological research and education agendas offer outward-looking alternatives to developing accounting thought.

Suggested Citation

  • 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.
  • Handle: RePEc:eee:crpeac:v:31:y:2015:i:c:p:64-74
    DOI: 10.1016/j.cpa.2015.01.014
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235415000738
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2015.01.014?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. Reiter, Sara Ann & Williams, Paul F., 2002. "The structure and progressivity of accounting research: the crisis in the academy revisited," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 575-607, August.
    2. Lee Moerman, 2006. "People as prophets: liberation theology as a radical perspective on accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 169-185, February.
    3. Morgan, Gareth, 1983. "Social science and accounting research: A commentary on Tomkins and Groves," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 385-388, October.
    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. Jacobs, Kerry, 2011. "Enlightenment and emancipation: Reflections for critical accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 510-515.
    6. Solomons, David, 1991. "Accounting and social change: A neutralist view," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 287-295.
    7. 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.
    8. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    9. Davis, Stanley W. & Menon, Krishnagopal & Morgan, Gareth, 1982. "The images that have shaped accounting theory," Accounting, Organizations and Society, Elsevier, vol. 7(4), pages 307-318, October.
    10. Kamla, Rania, 2009. "Critical insights into contemporary Islamic accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 921-932.
    11. Willmott, Hugh C., 1983. "Paradigms for accounting research: Critical reflections on Tomkins and Groves' "everyday accountant and researching his reality"," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 389-405, October.
    12. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
    13. 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.
    14. Cooper, David, 1983. "Tidiness, muddle and things: Commonalities and divergencies in two approaches to management accounting research," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 269-286, May.
    15. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
    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. Dina El-Bassiouny & Amr Kotb & Hany Elbardan & Noha El-Bassiouny, 2023. "To Blow or Not to Blow the Whistle? An Islamic Framework," Journal of Business Ethics, Springer, vol. 187(2), pages 385-404, October.
    2. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    3. Kamla, Rania & Haque, Faizul, 2019. "Islamic accounting, neo-imperialism and identity staging: The Accounting and Auditing Organization for Islamic Financial Institutions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    4. Dina M. Abdelzaher & Amr Kotb & Akrum Helfaya, 2019. "Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How," Journal of Business Ethics, Springer, vol. 155(3), pages 623-643, March.
    5. Kamla, Rania, 2019. "Religion-based resistance strategies, politics of authenticity and professional women accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 52-69.
    6. Younis, Heba & Dimitratos, Pavlos & Elbanna, Said, 2022. "International entrepreneurial SMEs in the muslim world: The role of religion in the GCC countries," International Business Review, Elsevier, vol. 31(5).
    7. Riaz, Umair & Burton, Bruce & Monk, Lissa, 2017. "Perceptions on Islamic banking in the UK—Potentialities for empowerment, challenges and the role of scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 39-60.
    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. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    10. 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).
    11. 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).

    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. Gallhofer, Sonja & Haslam, Jim & Yonekura, Akira, 2013. "Further critical reflections on a contribution to the methodological issues debate in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 191-206.
    2. Bayou, Mohamed E. & Reinstein, Alan & Williams, Paul F., 2011. "To tell the truth: A discussion of issues concerning truth and ethics in accounting," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 109-124, February.
    3. Riaz, Umair & Burton, Bruce & Fearfull, Anne, 2023. "Emotional propensities and the contemporary Islamic banking industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    4. 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).
    5. Shapiro, Brian P., 1997. "Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 165-185, February.
    6. McKernan, John Francis, 2007. "Objectivity in accounting," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 155-180.
    7. Everett, Jeff, 2008. "Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1149-1176.
    8. Williams, Paul F. & Jenkins, J. Gregory & Ingraham, Laura, 2006. "The winnowing away of behavioral accounting research in the US: The process for anointing academic elites," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 783-818, November.
    9. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    10. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
    11. Hooks, Jill & Stewart, Ross, 2015. "The changing role of accounting: From consumers to shareholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 86-101.
    12. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
    13. Pucci, Richard & Skærbæk, Peter, 2020. "The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    14. Walters, Melissa, 2004. "Alternative accounting thought and the prison-house of metaphor," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 157-187, February.
    15. Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
    16. 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).
    17. McKernan, John Francis, 2011. "Deconstruction and the responsibilities of the accounting academic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 698-713.
    18. Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
    19. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
    20. John Francis McKernan & Katarzyna Kosmala, 2007. "Doing the truth: religion – deconstruction – justice, and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 729-764, September.

    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:31:y:2015:i:c:p:64-74. 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.