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From Critical Accounting to an Account of Critique: The Case of Cultural Emancipators

dc.contributor.authorBerland, Nicolas
dc.contributor.authorJoannides de Lautour, Vassili
dc.contributor.authorWickramasinghe, Danture
dc.date.accessioned2019-09-09T10:58:20Z
dc.date.available2019-09-09T10:58:20Z
dc.date.issued2020
dc.identifier.issn0155-9982
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/19719
dc.language.isoenen
dc.subjectHofstede
dc.subjectcritique
dc.subjectdebate
dc.subjectknowledge advancement
dc.subjectBoltanski
dc.subjectThévenot
dc.subject.ddc657en
dc.subject.classificationjelG.G3.G39en
dc.subject.classificationjelA.A1.A14en
dc.subject.classificationjelM.M4.M41en
dc.titleFrom Critical Accounting to an Account of Critique: The Case of Cultural Emancipators
dc.typeArticle accepté pour publication ou publié
dc.contributor.editoruniversityotherEcole de Management de Grenoble
dc.contributor.editoruniversityotherUniversity of Glasgow
dc.description.abstractenDrawing 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.
dc.relation.isversionofjnlnameAccounting Forum
dc.relation.isversionofjnlvol44
dc.relation.isversionofjnlissue2
dc.relation.isversionofjnldate2020
dc.relation.isversionofjnlpages132-159
dc.relation.isversionofdoi10.1080/01559982.2019.1588452
dc.relation.isversionofjnlpublisherTaylor & Francis
dc.subject.ddclabelComptabilité (recherche et théorie)en
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
dc.date.updated2020-10-02T07:55:29Z
hal.identifierhal-02281607*
hal.version1*
hal.update.actionupdateFiles*


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