By S. Gallhofer
Accounting is a social perform: it may be evaluated when it comes to its contribution to a proposal of social future health. with a view to do that, this publication elaborates a critique of latest accounting. The authors inspire people with an in depth curiosity in accounting to make the hunt for a extra emancipatory and permitting accounting a center sector in their curiosity. The e-book will stimulate debate and job within the arenas of schooling, study, perform and policy-making.
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Extra info for Accounting and Emancipation: Some Critical Interventions (Routledge Studies in Accounting, 3)
In this regard, one can consider how the past can indicate better ways for us and explore paths laid down that were subsequently scarcely taken up or largely abandoned, becoming covered under layers of history. This can in our realm stimulate an awakening to new visions and their articulation. In the above respects, substantial insights can be gained from critical, interpretive and contextual analysis. Bracketing the particularities of accounting’s current location, thus escaping being too wedded to current perspectives on accounting (see Gallhofer and Haslam 24 Jeremy Bentham, accountant 1996a: 263, n.
As well as paralleling and re-enforcing the positive appreciation of Habermas, our delineation of Bentham’s radicalism permits us to elaborate Bentham’s wider radical affiliations. We do this at some length here (even if we are only offering a cursory interpretive review of a vast enterprise), reflecting in part our view that, albeit there is a downside 34 Jeremy Bentham, accountant to Bentham’s intervention, it is important not to lose sight of the potentiality of his progressive radicalism. Furthermore, our review gives us access to a greater contextsensitive awareness of Bentham’s writings on publicity and accounting.
We need to clear a path to a more balanced and positive appreciation. By challenging interventions that are dismissive of Bentham we can see more of the possibilities of an analysis of Bentham’s texts upon accounting. 10 John Stuart Mill although flattering Bentham in referring to his genius and although emphasising Bentham’s progressiveness (Critchley 2001) portrays him in significant ways as very narrow and simplistic. For instance, Bentham is depicted Jeremy Bentham, accountant 27 as someone overly reducing well-being to a narrow and crude materialism.
Accounting and Emancipation: Some Critical Interventions (Routledge Studies in Accounting, 3) by S. Gallhofer