John Francis McKernan and Katarzyna Kosmala
The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules‐ and…
Abstract
Purpose
The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules‐ and principles‐based accounting systems and the value of a rule‐overriding requirement of fair presentation in financial reporting.
Design/methodology/approach
The paper applies to accounting a conception of religion that is heavily influenced by Jacques Derrida's writings on religion and deconstruction. In order to clarify the nature of this religion and to facilitate appreciation of its significance for accounting it is progressively recast, in the paper, first in terms of deconstruction and then in terms of a demand for an infinite justice.
Findings
At the core of the paper, religious responsibility, as a demand for justice, in accounting is explored through Derrida's analysis of the relation between justice and law, which is found to have clear application to accounting in terms of an aporetic tension between an infinite demand for fairness in accounting and accounting regulation.
Practical implications
The analysis implies that the pursuit of justice as fairness in accounting, “doing the truth” in accounting, will always demand the negotiation of an unstable and difficult mediation between the poles of regulation and fairness, the calculable and the incalculable, the possible and the impossible.
Originality/value
The paper draws on the postsecular current in religion to make a novel contribution to the critical and interdisciplinary awareness in accounting that has begun to unsettle the hold that certain modernist dichotomies, such as that of myth and reason, have had on accounting thought.
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John Francis McKernan and Katarzyna Kosmala MacLullich
This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through…
Abstract
This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through communicative reason. The paper argues that the justice‐oriented rationality of traditional, Habermasian, communicative ethics is incapable of providing a solid foundation for the re‐authorisation of financial reporting. The paper argues that a more adequate foundation might be found in an enlarged communicative ethics that allows space to the other of justice‐oriented reason. The inspiration for the enlargement is found in Ricoeur's analysis of narrative, his exploration of its role in the figuration of identity, and in his biblical hermeneutics which reveals the necessity of an active dialectic of love and justice.
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Katarzyna Kosmala and John Francis McKernan
This conceptual paper aims to elucidate and explore the implications for critical accounting and management of some of the ethical dimensions of Foucault's thought, hitherto…
Abstract
Purpose
This conceptual paper aims to elucidate and explore the implications for critical accounting and management of some of the ethical dimensions of Foucault's thought, hitherto comparatively neglected by critical scholars.
Design/methodology/approach
Foucault's late works are read as offering a view of the cultivation of ethical agency through the work of the self on the self, through care of the self, which at least implicitly gives priority to care for the other. This notion of moral agency is situated in the context of the broad spectrum of Foucault's influence on critical accounting and management thought, and its significance for professional responsibility in the workplace is explored.
Findings
It was found that the accounting and management scholarship that has drawn on Foucault's work on care of the self tends to marginalize its ethical dimension, in particular by neglecting the role of openness to, and responsibility for, the other, in the processes of ethical self‐creation.
Originality/value
It is emphasised that in his later works Foucault puts responsiveness to difference and responsibility for the other at the centre of his ethical project of the self, and it is argued that this opening up of the moral dimension in his work has the potential to enrich the ways in which critical scholarship addresses issues such as professional agency and responsibility, identity politics, and governance in the workplace.
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Ken McPhail and Carolyn J. Cordery
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the…
Abstract
Purpose
The purpose of this paper is to reflect on the 2004 AAAJ special issue (SI): “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity,” the relative immediate impact of the call for papers and the relevance of the theme to address issues in accounting today and in the future.
Design/methodology/approach
The paper is a reflection and is framed around three different modes of engagement with new perspectives as identified by Orlikowski (2015). These are religion as phenomenon, as perspective and as a worldview. The authors draw on Burrell and Morgan’s (1979) framework in order to explore the ontological and epistemological blinkers that have limited the attempts to explore accounting from a theological perspective.
Findings
The paper argues that historical and current structures can limit the manner in which accounting research uses theological perspectives. Indeed, the concerns of the initial SI remain – that the contemporary economic and knowledge system is in crisis and alternative ways of questioning are required to understand and respond to this system.
Research limitations/implications
As a reflection, this paper is subject to limitations of author bias relating to our beliefs, ethnicities and culture. The authors have sought to reduce these by drawing on a wide range of sources, critical analysis and the input of feedback from other scholars. Nevertheless, the narrative of impact remains a continuing story.
Originality/value
In drawing on both an original SI guest editor and a scholar for whom the 2004 SI has become a touchstone and springboard, this paper provides multiple viewpoints on the issue of accounting and theology.
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The purpose of this paper is to investigate the disruption to civic accountability by strategic corporate action in the form of SLAPP suits.
Abstract
Purpose
The purpose of this paper is to investigate the disruption to civic accountability by strategic corporate action in the form of SLAPP suits.
Design/methodology/approach
This paper provides empirical evidence of the discursive processes underpinning participatory and emancipatory accountability regimes through the lens of deliberative democracy and the Habermasian ideal of the public sphere.
Findings
Within this paper, it is argued that the strategic use of SLAPPs by corporations presents a danger to both mechanistic and virtuous forms of accountability regardless of what deliberative democratic theory is adopted. Habermas’ theory of communicative action and notion of the “public sphere” is utilised to demonstrate how SLAPPs can result in the colonisation of public discursive arenas to prevent others providing alternative (in form) and counter (in view) accounts of corporate behaviour and thus act to limit opportunities for corporate accountability.
Social implications
This paper throws light on a practice being utilised by corporations to limit public participation in democratic and participatory accountability processes. Strategic use of SLAPPs limit the “ability” for citizens to provide an alternative “account” of corporate behaviour.
Originality/value
This paper is original in that it analyses the impact on accountability of strategic corporate practice of issuing SLAPP suits to “chill” public political discussion and limit protest about issues of social and civic importance. The paper extends the critical accounting literature into improving dialogic and participatory accountability regimes.
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Nihel Chabrak, Jim Haslam and Helen Oakes
The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the…
Abstract
Purpose
The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas.
Design/methodology/approach
To illustrate and clarify argumentation in terms of accounting mobilization and the domain of accounting research, the mainstream and strongly positivistic accounting perspective adopted in the USA is critically assessed. At the same time, the authors elaborate how much of interpretive research (including much of that labeled critical) is also lacking in terms of the perspective articulated here.
Findings
The paper stresses the case for questioning the taken-for-granted and conventional. It promotes reflexivity, cautious pragmatism, attentiveness to the value of the existing, responsibility to difference and otherness and openness to new possibilities as part of a deeper critical orientation.
Originality/value
The paper draws from phenomenology, especially in Heideggerian terms to open-up new conversational domain to debate accounting.
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Kinley Wangchuk, Leanne J. Morrison, Glenn Finau and Sonam Thakchoe
The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to…
Abstract
Purpose
The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.
Design/methodology/approach
The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.
Findings
This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.
Research limitations/implications
The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.
Practical implications
The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.
Social implications
Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.
Originality/value
This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.
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Shireen J. Fahey, John R. Labadie and Noel Meyers
The aim of this paper is to present the challenges external drivers and internal inertia faced by curriculum designers and implementers at institutions of higher education. The…
Abstract
Purpose
The aim of this paper is to present the challenges external drivers and internal inertia faced by curriculum designers and implementers at institutions of higher education. The challenges to academics from competing factors are presented: internal resistance to changing existing curricula vs the necessity to continuously evolve programmes to reflect a dynamic, uncertain future. The necessity to prepare future leaders to face global issues such as climate change, dictates changing curricula to reflect changing personal, environmental and societal needs.
Design/methodology/approach
This paper uses the case study method to examine two models of climate change curriculum design and renewal. One model, from an Australian university, is based upon national education standards and the second is a non-standards-based curriculum design, developed and delivered by a partnership of four North American universities.
Findings
The key findings from this study are that the highest level of participation by internal-to-the-programme academics and administrators is required. Programme quality, delivery and content alignment may be compromised with either stand-alone course delivery and learning outcomes, or if courses are developed independently of others in the programme. National educational standards can be effective tools to guide course and programme management, monitoring, review and updating.
Practical implications
The paper includes implications for postgraduate level curricula design, implementation and programme evaluation.
Originality/value
The paper is the first to compare, contrast and critique a national standards-based, higher education curriculum and a non-standards-based curriculum.
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THE improvement in the British standard of living is generally desired. Politicians have not only subscribed to that ideal but some of them have indicated the rate at which we…
Abstract
THE improvement in the British standard of living is generally desired. Politicians have not only subscribed to that ideal but some of them have indicated the rate at which we should advance. There are, however, certain trends in the country's economic life which must be reversed if we are to make any progress in that direction.