دانلود رایگان مقاله انگلیسی مطالعه موردی نقد: دیدگاه های انتقادی در مورد حسابداری انتقادی - الزویر 2018

ABSTRACT

As accounting academics, we have a responsibility to act in the public interest as conscience, critic and counselor of society regarding economic, social and environmental justice. In fulfilling this responsibility, we are concerned with how accounting, accountants, and accountability regimes can facilitate democracy by serving the needs of pluralistic communities, giving particular attention to the various underserved constituencies. Informed by Flyvbjerg’s (2001) notion of phronetic social science research that matters, we reviewed 353 articles published in Critical Perspectives on Accounting from 1990 to 2014 identifying the focal constituency(s), the injustice(s) addressed, the groups or institutions responsible for the injustice as well as the proposals for social and political praxis outlined in the studies. Our review indicates that generally the studies identify a somewhat focused, though salient and appropriate, set of economic, social and/or environmental injustices experienced by various constituencies, and to some extent, the studies consider the context and conditions that perpetuate the inequality and injustices. However, as the field matures, there is a need for more robust development of the social and political implications of critical accounting research and for articulating the ideas and implications as action programs. Further, our review suggests that several relevant constituencies such as nonhuman animals, children, future generations, developing nations, and gender and sex/ uality minorities have received little or no attention in the current literature.

5.1. Summary

Have we as a critical accounting community undertaken research that matters? We considered the efficacy of critical accounting research as represented in Critical Perspectives on Accounting from its inception in 1990 regarding its contribution to facilitating democracy by serving the needs of pluralistic communities. We evaluated the articles using four questions distilled from Flyvbjerg’s proposed phronetic social science and identified five general themes. Two or three subcategories were identified and discussed related to each of the general themes, and illustrative examples of phronetic research presented. Critique was the primary focus of the research without much discussion of the social or political implications of the findings or development of programs for action. We then discussed the possibilities of a phronetic critical accounting – imagining critical perspectives on accounting into the future – as a means for overcoming economic, social and environmental injustice locally, nationally and globally. Such a critical accounting would facilitate a politically imbued pluralism that consciously considers how its constituencies, especially those disadvantaged and underrepresented groups, may be best served. Diversity, power and conflict are identified as both organizing and operating principles in challenging dominate hegemonic regimes. The objective is to recognize injustice and formulate effective responses to particular issues by facilitating more authentic participation through more democratic forms and processes. We also identified several underrepresented and disadvantaged groups that have not been adequately recognized in the extant literature.