From Critical Accounting to an Account of Critique: The Case of Cultural Emancipators
Berland, Nicolas; Joannides de Lautour, Vassili; Wickramasinghe, Danture (2020), From Critical Accounting to an Account of Critique: The Case of Cultural Emancipators, Accounting Forum, 44, 2, p. 132-159. 10.1080/01559982.2019.1588452
TypeArticle accepté pour publication ou publié
Journal nameAccounting Forum
MetadataShow full item record
Abstract (EN)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.
Subjects / KeywordsHofstede; critique; debate; knowledge advancement; Boltanski; Thévenot
Showing items related by title and author.
Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd Joannides, Vassili; Berland, Nicolas (2008) Article accepté pour publication ou publié