Is critique sustainable? A commentary on Bigoni and Mohammed

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2023-12-01 DOI:10.1016/j.cpa.2023.102603

Javier Husillos

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.

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批评是可持续的吗?对比戈尼和穆罕默德的评论

反思比戈尼和穆罕默德的文章“批评是不可持续的:一场论战”在我身上引起的反应，我在这篇文章中描述了批判性会计领域的一些紧张局势，我真诚地认为，如果批判性会计研究要发挥其解放潜力，就必须认真对待这些紧张局势。我还主张在批判会计领域建立双重分析/方案议程，使学术贡献能够支持必要的社会变革。这一议程必须将弱势群体(人类和非人类、现在和未来)置于我们研究的中心，并应以共同制定方案为中心，使我们能够明确地将我们的学术贡献与所分析的社会和环境问题的解决联系起来。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

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