Critical Accounting Theory
editIntroduction
editCritical Accounting Theory is a branch of accounting theory which came to prominence during the early 1980s. Critical accounting theory attempts to develop understandings of how accounting processes, practices and the accounting profession impact on the whole of parts of the society in which they exist. The purpose for developing these understandings is to engage with the processes, practices and profession and to seek to change them when appropriate.[1]
Critical Accounting Theory Journals
editCritical accounting theory research is usually published in one of the following journals:
- Accounting, Organizations and Society ISSN 0361-3682
- Accounting, Auditing & Accountability Journal ISSN 0951-3574
- Critical Perspectives on Accounting ISSN 1045-2354
- International Journal of Critical Accounting ISSN 1757-9848
Critical Accounting Research Traditions
editCritical accounting theory comprises many different research traditions and philosophical foundations. Some of the more important streams of critical accounting research are based on the philosophies of Karl Marx, Theodor Adorno, Michel Foucault
References
edit- ^ Laughlin, Richard (1999). "Critical accounting: nature, progress and prognosis". Accounting, Auditing & Accountability Journal. 12 (1): 73–78. doi:10.1108/09513579910259942.