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

Berland, Nicolas; Joannides de Lautour, Vassili; Wickramasinghe, Danture (2020), From Critical Accounting to an Account of Critique: The Case of Cultural Emancipators, Accounting Forum, 44, 2, p. 132-159. 10.1080/01559982.2019.1588452

Type
Article accepté pour publication ou publié
Date
2020
Journal name
Accounting Forum
Volume
44
Number
2
Publisher
Taylor & Francis
Pages
132-159
Publication identifier
10.1080/01559982.2019.1588452
Metadata
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Author(s)
Berland, Nicolas
Joannides de Lautour, Vassili
Wickramasinghe, Danture
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.
Subjects / Keywords
Hofstede; critique; debate; knowledge advancement; Boltanski; Thévenot
JEL
G39 - Other
A14 - Sociology of Economics
M41 - Accounting

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