{"title":"Is critique sustainable? A commentary on Bigoni and Mohammed","authors":"Javier Husillos","doi":"10.1016/j.cpa.2023.102603","DOIUrl":null,"url":null,"abstract":"<div><p>Reflecting on the reactions that Bigoni and Mohammed's article “Criticism is unsustainable: A polemic” has provoked in me, I describe in this essay a number of tensions in the field of critical accounting that I sincerely believe must be taken seriously if critical accounting research is to fulfil its emancipatory potential. I also advocate the establishment of a dual analytical/programmatic agenda in the field of critical accounting that enables academic contributions to support the necessary social transformations. This agenda must put the disadvantaged (human and non-human, present and future) at the centre of our research and it should be centred around the co-creation of programmes that allow us to clearly link our academic contributions to the resolution of the social and environmental problems analysed.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"97 ","pages":"Article 102603"},"PeriodicalIF":8.3000,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000540/pdfft?md5=b48018e7051c6093d69bf79b778be0c0&pid=1-s2.0-S1045235423000540-main.pdf","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235423000540","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Reflecting on the reactions that Bigoni and Mohammed's article “Criticism is unsustainable: A polemic” has provoked in me, I describe in this essay a number of tensions in the field of critical accounting that I sincerely believe must be taken seriously if critical accounting research is to fulfil its emancipatory potential. I also advocate the establishment of a dual analytical/programmatic agenda in the field of critical accounting that enables academic contributions to support the necessary social transformations. This agenda must put the disadvantaged (human and non-human, present and future) at the centre of our research and it should be centred around the co-creation of programmes that allow us to clearly link our academic contributions to the resolution of the social and environmental problems analysed.
期刊介绍：
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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