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Banal Accounts: Subaltern Voices

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  • Dean Neu

Abstract

In this review essay I argue that accounting research as it is currently constituted can be viewed as a banal practice in that the majority of research is largely insulated from and irrelevant to the majority of the world’s population. Starting from prior research on “subalternity” I propose that accounting research is primarily a practice of the center, that the institutional field of accounting contributes to the unoriginal and partisan nature of accounting research, and finally that a consideration of the social location of accounting scholarship provides a tentative vantage point for decreasing the insularity and increasing the relevance of accounting research.

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  • Dean Neu, 2001. "Banal Accounts: Subaltern Voices," Accounting Forum, Taylor & Francis Journals, vol. 25(4), pages 319-333, December.
    • Handle: RePEc:taf:accfor:v:25:y:2001:i:4:p:319-333
    DOI: 10.1111/1467-6303.00069
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    Cited by:

    1. 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.
    2. Haynes, Kathryn, 2010. "Other lives in accounting: Critical reflections on oral history methodology in action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(3), pages 221-231.
    3. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2008. "The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence," Accounting forum, Elsevier, vol. 32(1), pages 75-88.
    4. Joel Amernic, 2005. "A commentary on Professor Chambers' 1999 paper the poverty of accounting discourse," Accounting Education, Taylor & Francis Journals, vol. 14(1), pages 19-24.
    5. Harney, Stefano & Dunne, Stephen, 2013. "More than nothing? Accounting, business, and management studies, and the research audit," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 338-349.
    6. Kim, Soon Nam, 2008. "Whose voice is it anyway? Rethinking the oral history method in accounting research on race, ethnicity and gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1346-1369.
    7. Boyce, Gordon, 2008. "The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 255-290.
    8. Richardson, Alan J., 2009. "Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 571-588, July.

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