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Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method

Cintra, Yara Consuelo and Haslam, Jim and Sauerbronn, Fernanda Filgueiras (2022) 'Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method.', Journal of Contemporary Administration, 26 (Sup 1). e210009.

Abstract

Objective: this essay aims to gain insights into the character of research designs and methods that best reflect the post-Marxist emancipatory accounting research promoted by Gallhofer, Haslam, and related writers. Thesis: emancipatory accounting research, as promoted by Gallhofer and Haslam, is non-dogmatic, subjectivist, and critical. It is consistent with a wide range of methods, although it is especially served by forms of qualitative research concerning key areas. It also values material from wide-ranging sources. Conclusions: the authors delineate appropriate research designs and methods in this area. We explore the theoretical appreciation of emancipatory accounting and reflect on debates over the philosophy of method in the literature to gain insights. The particularities and refinements involved in appreciating dimensions of emancipatory accounting are articulated: the multi-dimensional character of accountings’ functioning and dynamics; the complex and dynamic processes and phenomena that shape the significance of accountings; the envisioning of betterment; the particular praxis-orientation. At the same time, we point to similarities with other types of critical accounting research.

Item Type:Article
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Status:Peer-reviewed
Publisher Web site:https://doi.org/10.1590/1982-7849rac2022210009.en
Date accepted:17 January 2022
Date deposited:23 September 2022
Date of first online publication:16 February 2022
Date first made open access:23 September 2022

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