1,647
Views
20
CrossRef citations to date
0
Altmetric
Articles

Opening Accounting to Critical Scrutiny: Towards Dialogic Accounting for Policy Analysis and Democracy

&
Pages 247-268 | Received 20 Jun 2013, Accepted 28 Sep 2014, Published online: 14 Jan 2015

References

  • Anderson E., 1988, Values, risks, and market norms. Philosophy and Public Affairs, 17(1), pp. 54–65.
  • Archel P., Husillos J., Spence C., 2011, The institutionalisation of unaccountability: Loading the dice of corporate social responsibility discourse. Accounting Organizations and Society, 36(6), pp. 327–343. doi:10.1016/j.aos.2011.06.003
  • Arnold P. J., 2012, The political economy of financial harmonization: The East Asian financial crisis and the rise of international accounting standards. Accounting, Organizations and Society, 37(6), pp. 361–381. doi:10.1016/j.aos.2012.05.001
  • Baker C. R., 2005, What is the meaning of “the public interest”?: Examining the ideology of the American public accounting profession. Accounting, Auditing & Accountability Journal, 18(5), pp. 690–703. doi:10.1108/09513570510620510
  • Basden A., 2007, Philosophical Frameworks for Understanding Information Systems (Herschey: IGI Global).
  • Beaumont J., 2003, Governance and popular involvement in local antipoverty strategies in the U.K. and the Netherlands. Journal of Comparative Policy Analysis: Research and Practice, 5(2–3), pp. 189–207. doi:10.1080/13876980308412700
  • Bebbington J., Brown J., Frame B., 2007a, Accounting technologies and sustainability assessment models. Ecological Economics, 61(2–3), pp. 224–236. doi:10.1016/j.ecolecon.2006.10.021
  • Bebbington J., Brown J., Frame B., Thomson I., 2007b, Theorizing engagement: The potential of a critical dialogic approach. Accounting, Auditing & Accountability Journal, 20(3), pp. 356–381. doi:10.1108/09513570710748544
  • Benhabib S., 1996, The democratic moment and the problem of difference, in: S. Benhabib (Ed) Democracy and Difference: Contesting the Boundaries of the Political (New Jersey: Princeton University Press).
  • Blackburn N., Brown J., Dillard J., Hooper V., 2014, A dialogical framing of AIS-SEA design. International Journal of Accounting Information Systems, 15(2), pp. 83–101. doi:10.1016/j.accinf.2013.10.003
  • Boiral O., 2013, Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), pp. 1036–1071. doi:10.1108/AAAJ-04-2012-00998
  • Boyce G., 2000, Public discourse and decision making: Exploring possibilities for financial, social and environmental accounting. Accounting, Auditing & Accountability Journal, 13(1), pp. 27–64. doi:10.1108/09513570010316135
  • Broadbent J., Laughlin R., 2013, Accounting Control and Controlling Accounting: Interdisciplinary and Critical Perspectives (Bingley: Emerald).
  • Brooke C., 2009, Critical Management Perspectives on Information Systems (Oxford: Butterworth-Heinemann).
  • Brown J., 2000a, Competing ideologies in the accounting and industrial relations environment. The British Accounting Review, 32(1), pp. 43–75. doi:10.1006/bare.1999.0118
  • Brown J., 2000b, Labor perspectives on accounting and industrial relations: A historical and comparative review. Labor Studies Journal, 25(2), pp. 40–74. doi:10.1177/0160449X0002500204
  • Brown J., 2009, Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting, 20(3), pp. 313–342. doi:10.1016/j.cpa.2008.08.002
  • Brown J., 2010, Accounting and visual cultural studies: Potentialities, challenges and prospects. Accounting, Auditing & Accountability Journal, 23(4), pp. 482–505. doi:10.1108/09513571011041598
  • Brown J., Dillard J., 2012, Technologies of passionate humility: (re-)framing the role of accounting and accountants in pluralistic and power-laden Societies, in: 7th International Conference in Interpretive Policy Analysis, 5–7 July, The Netherlands, Tilburg School of Politics and Public Administration, University of Tilburg.
  • Brown J., Dillard J., 2013a, Agonizing over engagement: SEA and the ‘death of environmentalism’ debates. Critical Perspectives on Accounting, 24(1), pp. 1–18. doi:10.1016/j.cpa.2012.09.001
  • Brown J., Dillard J., 2013b, Critical accounting and communicative action: On the limits of consensual deliberation. Critical Perspectives on Accounting, 24(3), pp. 176–190. doi:10.1016/j.cpa.2012.06.003
  • Brown J., Dillard J., 2014, Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), pp. 1120–1156. doi:10.1108/AAAJ-04-2013-1313
  • Brown J., Fraser M., 2006, Approaches and perspectives in social and environmental accounting: An overview of the conceptual landscape. Business Strategy and the Environment, 15(2), pp. 103–117. doi:10.1002/bse.452
  • Chabrak N., 2012, Money talks: The language of the Rochester School. Accounting, Auditing, and Accountability Journal, 25(3), pp. 452–485. doi:10.1108/09513571211209608
  • Chua W. F., 1996, Teaching and learning only the language of numbers – monolingualism in a multilingual world. Critical Perspectives on Accounting, 7(1), pp. 129–156. doi:10.1006/cpac.1996.0019
  • Committee of Public Accounts, 2013, Tax Avoidance: The Role of Large Accountancy Firms (London: House of Commons).
  • Connolly W. E., 2005, Pluralism (Durham: Duke University Press).
  • Cooper C., Taylor P., Smith N., Catchpowle L., 2005, A discussion of the political potential of social accounting. Critical Perspectives on Accounting, 16(7), pp. 951–974. doi:10.1016/j.cpa.2003.09.003
  • Cooper D., 2001, Against the current: Social pathways and the pursuit of enduring change. Feminist Legal Studies, 9(2), pp. 119–148. doi:10.1023/A:1016728804359
  • Cooper D. J., Morgan W., 2013, Meeting the evolving corporate reporting needs of government and society: Arguments for a deliberative approach to accounting rule making. Accounting and Business Research, 43(4), pp. 418–441. doi:10.1080/00014788.2013.794411
  • Cooper D. J., Sherer M. J., 1984, The value of corporate accounting reports: Arguments for a political economy of accounting. Accounting, Organizations and Society, 9(3–4), pp. 207–232. doi:10.1016/0361-3682(84)90008-4
  • Cooper S. M., Owen D. L., 2007, Corporate social reporting and stakeholder accountability: The missing link. Accounting, Organizations and Society, 32(7–8), pp. 649–667. doi:10.1016/j.aos.2007.02.001
  • Córdoba J., 2007, Developing inclusion and critical reflection in information systems planning. Organization, 14(6), pp. 909–927. doi:10.1177/1350508407082266
  • Crane A., Matten D., Moon J., 2004, Stakeholders as citizens? Rethinking rights, participation, and democracy. Journal of Business Ethics, 53(1/2), pp. 107–122. doi:10.1023/B:BUSI.0000039403.96150.b6
  • Davenport G., Brown J., 2002, Good Faith in Collective Bargaining (Wellington: LexisNexis Butterworths).
  • Dey C., 2003, Corporate ‘silent’ and ‘shadow’ social accounting. Social and Environmental Accountability Journal, 23(2), pp. 6–9. doi:10.1080/0969160X.2003.9651696
  • Dillard J., Dujon V., King M., 2009, Understanding the Social Dimension of Sustainability (London: Routledge).
  • Dillard J., Reynolds M., 2008, Green owl and the corn maiden. Accounting, Auditing, and Accountability Journal, 21(4), pp. 556–579. doi:10.1108/09513570810872923
  • Dillard J., Roslender R., 2011, Taking pluralism seriously: Embedded moralities in management accounting and control systems. Critical Perspectives on Accounting, 22(2), pp. 135–147. doi: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), pp. 113–119. doi:10.1016/j.accinf.2011.07.002
  • Dillard J. F., Ruchala L., 2005, The rules are no game: From instrumental rationality to administrative evil. Accounting, Auditing and Accountability Journal, 18(5), pp. 608–630. doi:10.1108/09513570510620475
  • Dingwerth K., Eichinger M., 2010, Tamed transparency: How information disclosure under the Global Reporting Initiative fails to empower. Global Environmental Politics, 10(3), pp. 74–96. doi:10.1162/GLEP_a_00015
  • Everett J., Neu D., 2000, Ecological modernization and the limits of environmental accounting? Accounting Forum, 24(1), pp. 5–29. doi:10.1111/1467-6303.00027
  • Frame B., Brown J., 2008, Developing post-normal technologies for sustainability. Ecological Economics, 65(2), pp. 225–241. doi:10.1016/j.ecolecon.2007.11.010
  • Gray R., Dey C., Owen D., Evans R., Zadek S., 1997, Struggling with the praxis of social accounting. Accounting, Auditing & Accountability Journal, 10(3), pp. 325–364. doi:10.1108/09513579710178106
  • Gray R., Dillard J., Spence C., 2009, Social accounting research as if the world matters: An essay in postalgia and a new absurdism. Public Management Review, 11(5), pp. 545–573. doi:10.1080/14719030902798222
  • Griggs S., Norval A. J., Wagenaar H., 2014, Practices of Freedom: Decentred Governance, Conflict and Democratic Participation (New York: Cambridge University Press).
  • Harvey J. T., Garnett R. F. (Eds), 2008, Future Directions for Heterodox Economics (Ann Arbor: University of Michigan Press).
  • Held D., 2006, Models of Democracy, 3rd ed. (Cambridge: Polity Press).
  • Hickey S., Mohan G. (Eds), 2004, Participation: From Tyranny to Transformation? Exploring New Approaches to Participation in Development (London: Zed Books).
  • International Accounting Standards Board, 2010, Conceptual Framework for Financial Reporting (London: IASB).
  • International Integrated Reporting Council, 2013, The International <IR>Framework (New York: IIRC).
  • Irwin A., 2006, The politics of talk: Coming to terms with the ‘new’ scientific governance. Social Studies of Science, 36(2), pp. 299–320. doi:10.1177/0306312706053350
  • Jasanoff S., 2003, Technologies of humility: Citizen participation in governing science. Minerva, 41(3), pp. 223–244. doi:10.1023/A:1025557512320
  • Leach M., Scoones I., Stirling A., 2010, Dynamic Sustainabilities: Technology, Environment, Social Justice (London: Earthscan).
  • Leftwich R., 1980, Market failure fallacies and accounting information. Journal of Accounting and Economics, 2(3), pp. 193–211. doi:10.1016/0165-4101(80)90002-6
  • Levy D.L., Brown H.S., De Jong M., 2010, The contested politics of corporate governance: The case of the Global Reporting Initiative. Business & Society, 49(1), pp. 88–115. doi:10.1177/0007650309345420
  • Lorde A., 2007, Sister Outsider (Berkeley: Crossing Press).
  • Malsch B., 2013, Politicizing the expertise of the accounting industry in the realm of corporate social responsibility. Accounting, Organizations and Society, 38(2), pp. 149–168. doi:10.1016/j.aos.2012.09.003
  • Medawar C., 1976, The social audit: A political view. Accounting, Organizations and Society, 1(4), pp. 389–394. doi:10.1016/0361-3682(76)90041-6
  • Molisa P., Vandangombo D., Brown J., 2012, Social and environmental accounting in developing countries – challenges, conflicts and contradictions, in: T Hopper, M Tsamenyi, S Uddin, D. Wickramasinghe (Eds) Handbook of Accounting and Development (London: Edward Elgar).
  • Molisa P., Wittneben B., 2008, Sustainable development, the clean development mechanism and business accounting, in: B. Hansjüergens, R. Antes (Eds) Economics and Management of Climate Change: Risks, Mitigation and Adaptation (Berlin: Springer Verlag).
  • Morgan G., 1988, Accounting as reality construction: Towards a new epistemology for accounting practice. Accounting, Organizations and Society, 13(5), pp. 477–485. doi:10.1016/0361-3682(88)90018-9
  • Mouck T., 1995, Financial reporting, democracy and environmentalism: A critique of the commodification of information. Critical Perspectives on Accounting, 6(6), pp. 535–553. doi:10.1006/cpac.1995.1050
  • Mouffe C., 1993, The Return of the Political (London: Verso).
  • Mouffe C., 2000, Deliberative democracy or agonistic pluralism. Vienna: Institute for Advanced Studies (IHS). Political Science Series 72.
  • Mouffe C., 2005, On the Political (London: Routledge).
  • Mouffe C., 2013, Agonistics: Thinking the World Politically (London: Verso).
  • Neu D., 2001, Banal accounts: Subaltern voices. Accounting Forum, 25(4), pp. 319–333. doi:10.1111/1467-6303.00069
  • Norval A., 2007, Aversive Democracy (Cambridge: Cambridge University Press).
  • O’Dwyer B., 2003, Conceptions of corporate social responsibility: The nature of managerial capture. Accounting, Auditing and Accountability Journal, 16(4), pp. 523–557. doi:10.1108/09513570310492290
  • O’Dwyer B., 2005a, The construction of a social account: A case study in an overseas aid agency. Accounting, Organizations and Society, 30(3), pp. 279–296. doi:10.1016/j.aos.2004.01.001
  • O’Dwyer B., 2005b, Stakeholder democracy: Challenges and contributions from social accounting. Business Ethics, 14(1), pp. 28–41. doi:10.1111/j.1467-8608.2005.00384.x
  • O’Leary T., 1985, Observations on corporate financial reporting in the name of politics. Accounting Organizations and Society, 10(1), pp. 87–102. doi:10.1016/0361-3682(85)90033-9
  • Owen D. L., Swift T., Hunt K., 2001, Questioning the role of stakeholder engagement in social and ethical accounting, auditing and reporting. Accounting Forum, 25(3), pp. 264–282. doi:10.1111/1467-6303.00066
  • Power M., 1992, After calculation? Reflection on critique of economic reason by André Gorz. Accounting, Organizations and Society, 17(5), pp. 477–499. doi:10.1016/0361-3682(92)90043-R
  • Power M., Laughlin R C., 1996, Habermas, law and accounting. Accounting, Organizations and Society, 21(5), pp. 441–465. doi:10.1016/0361-3682(95)00036-4
  • Ramirez C., 2012, How big 4 audit firms control standard setting in accounting and auditing, in: I. Huault, C. Richard (Eds) Finance: The Discreet Regulator (Basingstoke: Palgrave).
  • Rose N., 1999, Powers of Freedom: Reframing Political Thought (Cambridge: Cambridge University Press).
  • Söderbaum P., 2004, Decision processes and decision-making in relation to sustainable development and democracy – where do we stand? Journal of Interdisciplinary Economics, 14(1), pp. 41–60.
  • Söderbaum P., 2007, Issues of paradigm, ideology and democracy in sustainability assessment. Ecological Economics, 60(3), pp. 613–626. doi:10.1016/j.ecolecon.2006.01.006
  • Söderbaum P., Brown J., 2010, Democratizing economics: Pluralism as a path towards sustainability. Annals of the New York Academy of Sciences, 1185, pp. 179–195. doi:10.1111/j.1749-6632.2009.05283.x
  • Spence C., 2007, Social and environmental reporting and hegemonic discourse. Accounting, Auditing & Accountability Journal, 20(6), pp. 855–882. doi:10.1108/09513570710830272
  • Spence C., Husillos J., Correa-Ruiz C., 2010, Cargo cult science and the death of politics: A critical review of social and environmental accounting research. Critical Perspectives on Accounting, 21(1), pp. 76–89. doi:10.1016/j.cpa.2008.09.008
  • Stirling A., 2008, ‘Opening up’ and ‘closing down’: Power, participation, and pluralism in the social appraisal of technology. Science Technology Human Values, 33(2), pp. 262–294. doi:10.1177/0162243907311265
  • Stirling A., 2012, Opening up the politics of knowledge and power in bioscience. PloS Biology, 10(1), pp. e1001233. doi:10.1371/journal.pbio.1001233
  • Thomson I., Bebbington J., 2005, Social and environmental reporting in the UK: A pedagogic evaluation. Critical Perspectives on Accounting, 16(5), pp. 507–533. doi:10.1016/j.cpa.2003.06.003
  • Tinker T., Gray R., 2003, Beyond a critique of pure reason: From policy to politics to praxis in environmental and social research. Accounting, Auditing and Accountability Journal, 16(5), pp. 727–761. doi:10.1108/09513570310505952
  • Unerman J., Bennett M., 2004, Increased stakeholder dialogue and the Internet: Towards greater corporate accountability or reinforcing capitalist hegemony? Accounting Organizations and Society, 29(7), pp. 685–707. doi:10.1016/j.aos.2003.10.009
  • Wagenaar H., 2011, Meaning in Action: Interpretation and Dialogue in Policy Analysis (New York: M. E. Sharpe).
  • Watts R. L., Zimmerman J. L., 1979, The demand for and supply of accountmg theories: The market for excuses. Accounting Review, 54(2), pp. 273–305.
  • Wynne B., 2007, Public participation in science and technology: Performing and obscuring a political-conceptual category mistake. East Asian Science, Technology and Society, 1(1), pp. 99–110.
  • Yanow D., 2009, Ways of knowing: Passionate humility and reflective practice in research and management. The American Review of Public Administration, 39(6), pp. 579–601. doi:10.1177/0275074009340049
  • Young I. M., 1990, Justice and the Politics of Difference (Princeton: Princeton University Press).
  • Ziarek E. P., 2001, An Ethics of Dissensus (Stanford: Stanford University Press).

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.