مقاله انگلیسی رایگان در مورد دیدگاه های انتقادی در مورد حسابداری انتقادی – الزویر 2018

As academics, we have a responsibility to act as conscience, critic and counselor of society. In fulfilling this public interest responsibility as accounting academics, we are primarily concerned with how accounting, accountants and accountability regimes facilitate more democratic institutions and processes that serve to enhance economic, social and environmental justice. As critical accounting academics, we are committed to serving the needs of pluralistic communities, giving particular attention to the various underserved constituencies.1 Critical perspectives on accounting2 represents a unique lens through which to view accounting, humans and other living beings, organizations and society. It is a lens with roots in social critique and praxis and initially arose from groundings in historical materialism and political economy, or at least these origins appear to have provided the initial energy. It follows then that the purpose of critical accounting research is to enhance economic, social and environmental justice through more democratic3 institutions and processes. In fulfilling this purpose, critical accounting research heightens the awareness of various constituencies as well as society more generally to the need for, and the possibility of, programs for effective political action. There are many permutations on this theme (e.g., enlightenment, empowerment, emancipation; educate, organize and agitate; critical theorems, processes of enlightenment, selection of strategies), much variation on how it should be understood and applied, and extensive debate as to its efficacy (see Broadbent and Laughlin, 2013; Roslender and Dillard, 2003). However, we propose that raising awareness of the current less than satisfactory state of affairs and investigating the causes and conditions thereof enhance the possibilities for recognizing impediments to freedom. Enlightenment should be the basis for developing strategies and means for moving beyond the current state, enhancing the possibilities for attaining a higher degree of individual and group autonomy exercised within a more democratically governed society.4 Our purpose is to consider the efficacy of critical accounting research as represented in Critical Perspectives on Accounting (CPA) from its inception in 1990 regarding its contribution to facilitating democracy by serving the needs of pluralistic communities. In other words, have we, as a community, carried out research that matters? This leads to the question of what are the appropriate criteria for making such an evaluation.5 Is a more democratic society indicated by: the number of laws introduced, passed, changed; the extent to which the status quo is challenged and disturbed; the achievement (or not) of a more equitable (re)allocation of resources; the facilitation of progressive social programs; contributions to less unsustainable corporate behavior regarding the ecosystems and social systems; reduction in the exploitation of various constituencies; disassembling of Western capitalist hegemony; and/or facilitating democratically governed societies? Upon reflection, using macro factors associated with facilitating democracy to access the efficacy of critical accounting research appears to be a fool’s errand. Objective measures of such nebulous social phenomena are difficult, if not impossible, to identify and/or construct. Even if we could construct valid measures, establishing causal relationships might be even more problematic.