Accounting and Emancipation: Some Critical Interventions by S. Gallhofer

By S. Gallhofer

Accounting is a social perform: it may be evaluated when it comes to its contribution to a concept of social health and wellbeing. with a view to do that, this booklet elaborates a critique of latest accounting. The authors inspire people with an in depth curiosity in accounting to make the hunt for a extra emancipatory and allowing accounting a middle sector in their curiosity. The booklet will stimulate debate and job within the arenas of schooling, examine, perform and policy-making.

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Sample text

The eschatological and epistemological ambitions are more modest, but the liberating assumptions are wider and deeper. (Laclau 1990: 98) For Laclau (1992), opportunities are opened up in this regard for the radical critique of multifarious forms of domination and the possibility for more democratic societies (see Laclau 2000a: 208–9). Nederveen Pieterse (1992: 33), in reviewing Melucci (1992), accentuates the positive here by suggesting that the loss of certainties brought about by the critique can engender a new awareness translateable into co-operative solidarity: ‘… if we can accept that in social relations everything is not subject to the calculus of an absolute rationality, diversity and uncertainty can become the basis for a new solidarity.

An implication is that in seeking to foster an alignment between accounting and emancipation we need to acknowledge a notion of emancipations plural as Nederveen Pieterse (1992: 32) puts it (see also Laclau 1996), and ought to also recognise the existence of a variety of relevant agencies. Such acknowledgement and recognition can properly lead us to contemplate a variety of accountings linked to various agencies and emancipations and appropriately encourage us to see diverse ways in which these differing accountings might be acted upon and mobilised.

In recognising that the critique requires us to clarify and refine our way of seeing emancipation, we should emphasise that, consistent with this, the critique suggests we need to look at more ‘traditional’ critical concerns differently rather than not look at them altogether. For instance, previously ‘privileged’ agents such as the working class in Marxist discourse are still appropriately recognised as agents in new conceptions and can be constituted as social entities to be emancipated, if this very constitution has to be constructed through political action (Laclau 2000b: 306).

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