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Accounting as differentiated universal for emancipatory praxis

Author

Listed:
  • Sonja Gallhofer
  • Jim Haslam
  • Akira Yonekura

Abstract

Purpose - – The purpose of this paper is to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxisvis-à-visaccounting, the authors articulate a delineation of accounting as a differentiated universal and emphasise the significance of an appreciation of accounting as contextually situated. The authors outline implications of a reading of new pragmatism for emancipatory praxis in relation to accounting that takes democracy and difference seriously. Design/methodology/approach - – Critical and analytical argument reflecting upon previous literature in the humanities and social sciences (e.g. Laclau and Mouffe, 2001) and in accounting (e.g. Gallhofer and Haslam, 2003; Bebbingtonet al., 2007; Brown, 2009, 2010; Blackburnet al., 2014; Brown and Dillard, 2013a, b; Dillard and Yuthas, 2013) to consider further accounting’s alignment to an emancipatory praxis taking democracy and difference seriously. Findings - – A vision and framing of emancipatory praxisvis-à-visaccounting is put forward as a contribution that the authors hope stimulates further discussion. Originality/value - – The authors extend and bolster previous literature seeking to align accounting and emancipation through further reflection upon new pragmatist perspectives on democracy and difference. In the articulations and emphases here, the authors make some particular contributions including notably the following. The accounting delineation, which includes appreciation of accounting as a differentiated universal, and a considered approach to appreciation of accounting as contextually situated help to open up further space for praxisvis-à-visaccounting. The authors offer a general outline of accounting’s positioningvis-à-visa reading of a new pragmatist perspective on emancipatory praxis. The authors articulate the perspective in terms of key principles of design for emancipatory praxisvis-à-visaccounting: take seriously an accounting delineation freeing accounting from unnecessary constraints; engage with all accountings in accord with a principle of prioritisation; engage with accounting in a way appreciative of its properties, dimensions and contextual situatedness; engage more generally in a new pragmatist praxis. This adds support to and extends prior literature. The authors elaborate in this context how appreciation of a new pragmatist continuum thinking that helps to highlight and bring out emancipatory and repressive dimensions of accounting can properly inform interaction with existing as well as new envisaged accountings, including what the authors term here “official” accountings.

Suggested Citation

  • Sonja Gallhofer & Jim Haslam & Akira Yonekura, 2015. "Accounting as differentiated universal for emancipatory praxis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 846-874, June.
    • Handle: RePEc:eme:aaajpp:v:28:y:2015:i:5:p:846-874
    DOI: 10.1108/AAAJ-08-2013-1451
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    Citations

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    Cited by:

    1. George, Sendirella & Brown, Judy & Dillard, Jesse, 2023. "Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    2. Olivier Boiral & David Talbot & Marie‐Christine Brotherton, 2020. "Measuring sustainability risks: A rational myth?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2557-2571, September.
    3. Oakes, Helen & Oakes, Steve, 2019. "An Overture for Organisational Transformation with accounting and music," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    4. 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.
    5. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    6. Maurizio Cisi & Francesca Alice Centrone & Laura Corazza, 2020. "Does the Integrated Reporting?s definition of human capital fit with the HR manager?s perspective?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 5-32.
    7. Lee, Bill & Cassell, Catherine, 2017. "Facilitative reforms, democratic accountability, social accounting and learning representative initiatives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 24-37.
    8. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    9. Emilio Passetti & Lara Bianchi & Massimo Battaglia & Marco Frey, 2019. "When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 155(1), pages 173-190, March.
    10. O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    11. Crawford, Louise, 2019. "Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    12. Vinnari, Eija & Laine, Matias, 2017. "The moral mechanism of counter accounts: The case of industrial animal production," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 1-17.
    13. Ferhat D. Zengul & Nurettin Oner & James D. Byrd & Arline Savage, 2021. "Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 468-501, September.
    14. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    15. Masquefa, Bertrand & Gallhofer, Sonja & Haslam, Jim, 2017. "Developing appreciation of micro-organizational processes of accounting change and indicating pathways to more ‘Enabling Accounting’ in a micro-organizational domain of research and development," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 59-82.
    16. Frémeaux, Sandrine & Puyou, François-Régis & Michelson, Grant, 2020. "Beyond accountants as technocrats: A common good perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    17. Ejiogu, Amanze & Ambituuni, Ambisisi & Ejiogu, Chibuzo, 2021. "Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    18. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    19. Amanda Keddie, 2021. "NGOs working for gender justice with boys and men: Exploring challenges of accountability," Gender, Work and Organization, Wiley Blackwell, vol. 28(4), pages 1461-1474, July.
    20. 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.
    21. Ferry, Laurence & Haslam, Jim & Green, Stuart & Adegbite, Emmanuel & Gebreiter, Florian, 2021. "Accounting colonization, emancipation and instrumental compliance in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    22. 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).

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