From critical accounting to an account of critique: The case of cultural emancipators

Joannides de Lautour, V., Wickramasinghe, D. and Berland, N. (2020) From critical accounting to an account of critique: The case of cultural emancipators. Accounting Forum, 44(2), pp. 132-159. (doi: 10.1080/01559982.2019.1588452)

Abstract

Drawing on the Boltanski’s sociology of critique, this paper examines how critique contributes to debates in accounting research. Our analysis reveals two responses to critique: (1) reality critiques, uncovering how a research programme is diffused and accepted; and (2) truth critiques questioning object justness and legitimacy. Reality critiques occur before truth critiques but after isolated attempts at emancipation from the dominant perspective. Once the reality critique is articulated, emancipation commences. Truth critiques are not changing events but theorize the rise of isolated attempts at doing differently. In fostering and accelerating emancipation, a critique does not need to be explicitly referenced.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Wickramasinghe, Professor Danture
• Authors: Joannides de Lautour, V., Wickramasinghe, D., and Berland, N.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Accounting Forum
• Publisher: Taylor & Francis
• ISSN: 0155-9982
• ISSN (Online): 1467-6303
• Published Online: 22 April 2019
• Copyright Holders: Copyright © 2019 University of South Australia
• First Published: First published in Accounting Forum 44(2): 132-159
• Publisher Policy: Reproduced in accordance with the copyright policy of the publisher