From Critical Accounting to an Account of Critique: The Case of Cultural Emancipators

Nicolas Berland, Vassili Joannides de Lautour and Danture Wickramasinghe
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Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Vassili Joannides de Lautour: EESC-GEM Grenoble Ecole de Management
Danture Wickramasinghe: University of Glasgow

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Abstract: Drawing on the Boltanski's sociology of critique, this paper examines how critique contributes to debates in accounting research. Our analysis reveals two responses to critique: (1) reality critiques, uncovering how a research programme is diffused and accepted; and (2) truth critiques questioning object justness and legitimacy. Reality critiques occur before truth critiques but after isolated attempts at emancipation from the dominant perspective. Once the reality critique is articulated, emancipation commences. Truth critiques are not changing events but theorize the rise of isolated attempts at doing differently. In fostering and accelerating emancipation, a critique does not need to be explicitly referenced.

Keywords: Hofstede; critique; debate; knowledge advancement; Boltanski; Thévenot (search for similar items in EconPapers)
Date: 2019
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Published in Accounting Forum, 2019, ⟨10.1080/01559982.2019.1588452⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02281607

DOI: 10.1080/01559982.2019.1588452

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