People as prophets: liberation theology as a radical perspective on accounting

Lee Moerman

Accounting, Auditing & Accountability Journal, 2006, vol. 19, issue 2, 169-185

Abstract: Purpose - The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability. Design/methodology/approach - The notion of sacred and secular is explored as a dualism that limits theological insights at the socio‐political level. By rejecting dualism, liberation theology presents an alternative ontological stance. Findings - Studies in critical accounting have focussed on the repressive nature of accounting. This paper provides critical accounting with a theological insight that has the potential to inform an emancipatory or enabling accounting project. Originality/value - Enabling accounting has been studied from the perspective of gender, class, ethnicity and environment. Adopting liberation theology as a critical perspective provides a means of critiquing extant accounting practice from the episteme of the economically marginalised and a Christian mandate for who to enable and why

Keywords: Christian theology; Accountancy; Business ethics (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:09513570610656079

DOI: 10.1108/09513570610656079

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