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

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Date
2020
Dewey
Comptabilité (recherche et théorie)
Sujet
Hofstede; critique; debate; knowledge advancement; Boltanski; Thévenot
JEL code
G.G3.G39; A.A1.A14; M.M4.M41
Journal issue
Accounting Forum
Volume
44
Number
2
Publication date
2020
Article pages
132-159
Publisher
Taylor & Francis
DOI
http://dx.doi.org/10.1080/01559982.2019.1588452
URI
https://basepub.dauphine.fr/handle/123456789/19719
Collections
  • DRM : Publications
Metadata
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Author
Berland, Nicolas
Joannides de Lautour, Vassili
Wickramasinghe, Danture
Type
Article accepté pour publication ou publié
Abstract (EN)
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.

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