A comparative analysis of theological and critical perspectives on emancipatory praxis through accounting

Brian Shapiro

CRITICAL PERSPECTIVES ON ACCOUNTING, 2009, vol. 20, issue 8, 944-955

Abstract: This paper examines the insights that the interface between critical theory and different theologies can bring to our understanding of accounting's emancipatory potential. The paper begins with a comparative analysis of critical perspectives and Jewish and Christian theological perspectives on emancipatory praxis, with a particular emphasis on emancipation from spiritual alienation. The theological perspectives are based on the two creation stories in the biblical book of Genesis and what they teach about human relationships, social justice, and spiritual development. The paper then illustrates what a theological education might be like within the context of an accounting or management degree, where the objective is to encourage business students to think reflectively, ethically, and spiritually about themselves, their profession, and other people. Next, the paper considers how alternative accounting reporting and disclosure practices can promote the spiritual development of individual persons and their communities. The conclusion discusses structural constraints that would shape and be shaped by the proposed emancipatory accounting practices, and acknowledges that other spiritual traditions besides Western theology also can be mobilized to promote emancipatory accounting education and practice in a pluralistic society.

Date: 2009
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1045235409000719
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:20:y:2009:i:8:p:944-955

DOI: 10.1016/j.cpa.2009.05.005

Access Statistics for this article

CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron

More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier
Bibliographic data for series maintained by Catherine Liu ().