Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method
Main Article Content
Yara Consuelo Cintra
Jim Haslam
Fernanda Filgueiras Sauerbronn
Abstract
Objective: this essay aims to gain insights into the character of research designs and methods that best reflect the post-Marxist emancipatory accounting research promoted by Gallhofer, Haslam, and related writers. Thesis: emancipatory accounting research, as promoted by Gallhofer and Haslam, is non-dogmatic, subjectivist, and critical. It is consistent with a wide range of methods, although it is especially served by forms of qualitative research concerning key areas. It also values material from wide-ranging sources. Conclusions: the authors delineate appropriate research designs and methods in this area. We explore the theoretical appreciation of emancipatory accounting and reflect on debates over the philosophy of method in the literature to gain insights. The particularities and refinements involved in appreciating dimensions of emancipatory accounting are articulated: the multi-dimensional character of accountings’ functioning and dynamics; the complex and dynamic processes and phenomena that shape the significance of accountings; the envisioning of betterment; the particular praxis-orientation. At the same time, we point to similarities with other types of critical accounting research.
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Cintra, Y. C., Haslam, J., & Sauerbronn, F. F. (2022). Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method. Journal of Contemporary Administration, 26(Sup. 1), e210009. https://doi.org/10.1590/1982-7849rac2022210009.en
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Theoretical Essays
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Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting, 20(3), 313-342. https://doi.org/10.1016/j.cpa.2008.08.002
Brown, J. (2017). Democratizing accounting: Reflections on the politics of ‘old’ and ‘new’ pluralisms. Critical Perspectives on Accounting, 43, 20-46. https://doi.org/10.1016/j.cpa.2016.11.001
Brown, J., & Dillard, J. (2013). Agonizing over engagement: SEA and the ‘death of environmentalism’ debate. Critical Perspectives on Accounting, 24(1), 1-18. https://doi.org/10.1016/j.cpa.2012.09.001
Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing and Accountability Journal, 27(7), 1120-1156. https://doi.org/10.1108/AAAJ-04-2013-1313
Brown, J., & Dillard, J. (2015). Dialogic accountings for stakeholders: On opening up and closing down participatory governance. Journal of Management Studies, 52(7), 961-985. https://doi.org/10.1111/joms.12153
Brown, J., Dillard, J., & Hopper, T. (2015). Accounting, accountants and accountability regimes in pluralistic societies: Taking multiple perspectives seriously. Accounting, Auditing and Accountability Journal, 28(5), 626-650. https://doi.org/10.1108/AAAJ-03-2015-1996
Brown, J., & Tregidga, H. (2017). Re-politicizing social and environmental accounting through Rancière: On the value of dissensus. Accounting, Organizations and Society, 61, 1-21. https://doi.org/10.1016/j.aos.2017.08.002
Burrell, G., & Morgan, G. (1979). Sociological paradigms and organizational analysis: Elements of the sociology of corporate life (1 ed.). London: Heinemann Educational Books.
Byrch, C., Milne, M., Morgan, R., Kearins, K. (2015). Seeds of hope? Exploring business actors’ diverse understandings of sustainable development. Accounting, Auditing & Accountability Journal, 28(5), 671-705. https://doi.org/10.1108/AAAJ-08-2013-1438
Catchpowle, L., & Smyth, S. (2016). Accounting and social movements: An exploration of critical accounting praxis. Accounting Forum, 40(3), 220-234. https://doi.org/10.1016/j.accfor.2016.05.001
Chua, W. F. (1986). Radical developments in accounting thought. The Accounting Review, 61(4), 601-632. Retrieved from https://www.jstor.org/stable/247360
Ciancanelli, P., Gallhofer, S., Humphrey, C., & Kirkham, L. (1990). Gender and accountancy: Some evidence from the UK. Critical Perspectives on Accounting, 1(2), 117-144. https://doi.org/10.1016/1045-2354(90)02011-7
Connolly, W. E. (1988). Political theory and modernity. New York: Basil Blackwell.
Cooper, C. (1995). Ideology, hegemony and accounting discourse: A case study of the national union of journalists. Critical Perspectives on Accounting, 6(3), 175-209. https://doi.org/10.1006/cpac.1995.1019
Deetz, S. (1996). Describing differences in approaches to organization science: Rethinking Burrell and Morgan and their legacy. Organization Science, 7(2), 191-207. Retrieved from https://www.jstor.org/stable/2634981
Dey, C. (2002). Methodological issues: The use of critical ethnography as an active research methodology. Accounting, Auditing and Accountability Journal, 15(1), 106-121. https://doi.org/10.1108/09513570210418923
Dillard, J., & Roslender, R. (2011). Taking pluralism seriously: Embedded moralities in management accounting and control systems. Critical Perspectives on Accounting, 22(2), 135-147. https://doi.org/10.1016/j.cpa.2010.06.014
Dillard, J., & Yuthas, K. (2013). Critical dialogics, agonistic pluralism, and accounting information systems. International Journal of Accounting Information Systems, 14(2), 113-119. https://doi.org/10.1016/j.accinf.2011.07.002
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Gallhofer, S., & Haslam, J. (1991). The aura of accounting in the context of a crisis: Germany and the first world war. Accounting, Organizations and Society, 16(5-6), 487-520. https://doi.org/10.1016/0361-3682(91)90039-H
Gallhofer, S., & Haslam, J. (1997). Beyond accounting: The possibilities of accounting and “critical” accounting research. Critical Perspectives on Accounting, 8(1-2), 71-95. https://doi.org/10.1006/cpac.1996.0087
Gallhofer, S., & Haslam, J. (2003). Accounting and emancipation: Some critical interventions. London and New York: Routledge.
Gallhofer, S., & Haslam, J. (2006). Mobilising accounting in the radical media during the first world war and its aftermath: The case of forward in the context of red clydeside. Critical Perspectives on Accounting, 17(1-2), 224-252. https://doi.org/10.1016/j.cpa.2003.06.009
Gallhofer, S., & Haslam, J. (2019). Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism. Critical Perspectives on Accounting, 63, 101975. https://doi.org/10.1016/j.cpa.2017.01.004
Gallhofer, S., Haslam, J., Monk, E. & Roberts, C. (2006). The emancipatory potential of online reporting: The case of counter accounting. Accounting, Auditing and Accountability Journal, 19(5), 681-718. https://doi.org/10.1108/09513570610689668
Gallhofer, S., Haslam, J., & Roper, J. (2007). Reply to: ‘Analysing accounting discourse: Avoiding the “fallacy of internalism”. Accounting, Auditing and Accountability Journal, 20(6), 935-940. https://doi.org/10.1108/09513570710830308
Gallhofer, S., Haslam, J., & Yonekura, A. (2013). Further critical reflections on a contribution to the methodological issues debate in accounting. Critical Perspectives on Accounting, 24(3), 191-206. https://doi.org/10.1016/j.cpa.2012.09.005
Gallhofer, S., Haslam. J., & Yonekura, A. (2015). Accounting as differentiated universal for emancipatory praxis: Accounting delineation and mobilization for emancipation(s) recognizing democracy and difference. Accounting, Auditing and Accountability Journal, 28(5), 846-874. https://doi.org/10.1108/AAAJ-08-2013-1451
Grice, S., & Humphries, M. (1997). Critical management studies in postmodernity: Oxymorons in outer space? Journal of Organizational Change Management, 10(5), 412-425. https://doi.org/10.1108/09534819710177512
Held, D. (1980). An introduction to critical theory. London: Hutchinson.
Held, D., & McGrew, A. (2000). The global transformations reader: An introduction to the globalization debate. Cambridge: Polity Press.
Hopper, T, & Powell, A. (1985). Making sense of research in the organizational and social aspects of management accounting: A review of its underlying assumptions. Journal of Management Studies, 22(5), 429-465. https://doi.org/10.1111/j.1467-6486.1985.tb00007.x
Ibarra-Colado, E. (2006). Organization studies and epistemic coloniality in Latin America: Thinking otherness from the margins. Organization, 13(4), 463–488. https://doi.org/10.1177/1350508406065851
Johnson, P., Buehring, A., Cassell, C., & Symon, G. (2006). Evaluating qualitative management research: Towards a contingent criteriology. International Journal of Management Reviews, 8(3), 131-156. https://doi.org/10.1111/j.1468-2370.2006.00124.x
Laughlin, R. C. (1995). Empirical research in accounting: alternative approaches and a case for “middle‐range” thinking. Accounting, Auditing and Accountability Journal, 8(1), 63-87. https://doi.org/10.1108/09513579510146707
Laughlin, R. C., & Broadbent, J. (1993). Accounting and law: Partners in the juridification of the public sector in the UK? Critical Perspectives on Accounting, 4(4), 337-368. https://doi.org/10.1006/cpac.1993.1019
Laughlin, R. C., & Lowe, E. A. (1990). A critical analysis of accounting thought: Prognosis and prospects for understanding and changing accounting systems design. In D. J. Cooper, & T. M. Hopper (Eds.), Critical accounts (pp. 15-43). London: Palgrave.
Lehman, C., & Tinker, T. (1987). The ‘real’ cultural significance of accounts. Accounting, Organizations and Society, 12(5), 503-522. https://doi.org/10.1016/0361-3682(87)90033-X
Lourenço, R. L., & Sauerbronn, F. F. (2016). Revistando possibilidades epistemológicas em contabilidade gerencial: Em busca de contribuições de abordagens interpretativas e críticas no Brasil. Revista Contemporânea de Contabilidade, 13(28), 99-122. https://doi.org/10.5007/2175-8069.2016v13n28p99
Lowe, A. (2004). Methodology choices and the construction of facts: Some implications from the sociology of scientific knowledge. Critical Perspectives on Accounting, 15(2), 207-231. https://doi.org/10.1016/S1045-2354(03)00067-4
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