Critical theory: Immanuel Kant's critics of philosophy-critical accounting

Aida Sy

International Journal of Critical Accounting, 2016, vol. 8, issue 3/4, 304-320

Abstract: This paper attempts to provide a definition of critical accounting using the methodology used by Kant in modern philosophy. The article attempts to show that critical theory can be applied to various disciplines. The paper argues that markets studies research failed to conduct a proper search for the truths and that critical accounting is the branch of accounting and business that has attempted to investigate the financial crises in capitalism. The article provides a discussion on the role of auditors and corporate governance, the financial crisis of 2008 and the various capital markets regulations and laws in the USA from President Roosevelt to President Obama.

Keywords: European theory; empiricists critics; critical accounting; financial crisis; critical philosophy; critical theory; Immanuel Kant; capitalism; auditing; auditor roles; auditors; corporate governance; capital markets; market regulations; market laws; USA; United States. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijcrac:v:8:y:2016:i:3/4:p:304-320

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