After Habermas: Applying Axel Honneth’s critical theory in accounting research

Tweedie, Dale

doi:10.1016/j.cpa.2018.01.003

Cited by 14 publications

(9 citation statements)

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“…An accounting for economic inequality could also mobilise post-Marxian theories prevalent in prior accounting scholarship [3]. Two major such approaches are Foucauldian, which largely aim to "unmask" hidden dynamics and regimes of power (Arrington and Watkins, 2002;Foucault, 1991) and Frankfurt School Critical Theory, which analyses how capitalist economic systems can impair autonomy and emancipation (Laughlin, 1987;Power and Laughlin, 1996;Tweedie, 2018). It is beyond the scope of this paper to investigate these approaches in detail, since both have long and nuanced analyses in prior accounting research as well as in broader social theory and social philosophy, but we indicate some paths along which they might lead.…”

Section: Critical Marxian or Post-marxian Perspectivesmentioning

confidence: 99%

“…More recently, Axel Honneth ( 2009) calls for research that contributes to emancipatory social change by clarifying and extending principles social movements themselves raise in struggles against injustice. Honneth's framework offers an under-explored, but promising, avenue for future critical accounting research (Tweedie, 2018).…”

Section: Critical Marxian or Post-marxian Perspectivesmentioning

confidence: 99%

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Economic inequality: problems and perspectives for interdisciplinary accounting research

Tweedie

Hazelton

2019

AAAJ

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Purpose The purpose of this paper is to encourage and advance interdisciplinary accounting research on economic inequality. Design/methodology/approach The authors review prior research into economic inequality, including two new papers in this issue, to identify topics where economic inequality and accounting research intersect. The authors then draw on prior accounting research to identify frameworks accounting scholars already use apposite to analysing these topics. Findings Economic inequality cuts across major accounting topics, including measurement, reporting and tax. Inequality also bears on an influential agenda in interdisciplinary accounting research to hold corporations and states accountable for their impacts. Four prior research frameworks accounting scholars might apply to this agenda are: critical Marxian or post-Marxian; accounting ethics; advocacy; and disclosure studies. Social implications A growing body of social scientific research, as well as influential global institutions, social movements and political debates, raise concerns over inequitable global distributions of wealth and income. The authors explore ways accounting scholars can help redress these inequities. Originality/value While economic inequality affects billions of people, accounting scholarship is yet to give these inequities the attention their scale and social impact merits. The authors suggest ways accounting researchers can make substantive contributions to addressing this issue.

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Section: Critical Marxian or Post-marxian Perspectivesmentioning

confidence: 99%

Section: Critical Marxian or Post-marxian Perspectivesmentioning

confidence: 99%

Economic inequality: problems and perspectives for interdisciplinary accounting research

Tweedie

Hazelton

2019

AAAJ

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“…; Greenwood ) and broader work and management research (Grote and Guest ). Honneth's norms are explicit in his Frankfurt School agenda to critique social practices that impair autonomous self‐development (Deranty ; Honneth ; Tweedie ). This agenda can move beyond focusing on either PM's fair or unfair distribution of economic rewards to critically evaluate ways that PM can be pathological to self relations.…”

Section: Responding To Chrm: Pm Recognition and Identity At Workmentioning

confidence: 99%

“…Since recognition theory views workers' well-being as normatively primary, it can help address calls for more explicitly normative theorizing of management practices in both HRM (Beer et al 2015;Greenwood 2013) and broader work and management research (Grote and Guest 2017). Honneth's norms are explicit in his Frankfurt School agenda to critique social practices that impair autonomous self-development (Deranty 2009;Honneth 2009;Tweedie 2018). This agenda can move beyond focusing on either PM's fair or unfair distribution of economic rewards to critically evaluate ways that PM can be pathological to self relations.…”

Section: Conceptual Applications -Framing Pm Researchmentioning

confidence: 99%

How Does Performance Management Affect Workers? Beyond Human Resource Management and Its Critique

Tweedie

Wild

Rhodes³

et al. 2018

Int J Management Reviews

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While performance management (PM) is pervasive across contemporary workplaces, extant research into how performance management affects workers is often indirect or scattered across disciplinary silos. This paper reviews and synthesizes this research, identifies key gaps and explores ‘recognition theory’ as a nascent framework that can further develop this important body of knowledge. The paper develops in three main stages. The first stage reviews ‘mainstream’ human resource management (HRM) research. While this research analyses workers’ reactions to performance management in some depth, its focus on serving organizational goals marginalizes extra‐organizational impacts. The second stage reviews more critical HRM research, which interprets performance management as a disciplinary, coercive or inequitable management device. While this literature adds an important focus on organizational power, there is scope to analyse further how PM affects workers’ well‐being. To develop this strand of PM research, the third stage turns to the emerging field of recognition theory independently developed by Axel Honneth and Christophe Dejours. The authors focus especially on recognition theory's exploration of how (in)adequate acknowledgement of workers’ contributions can significantly affect their well‐being at the level of self‐conception. Although recognition theory is inherently critical, the paper argues that it can advance both mainstream and critical performance management research, and also inform broader inquiry into recognition and identity at work.

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“…En fait, le déni de reconnaissance des individus peut les rendre inaptes à utiliser le discours pour s'exprimer. C'est en effet la reconnaissance obtenue dans chacune des trois sphères qui précède et conditionne la formation d'individus autonomes, capables de participer pleinement à la vie en société(Tweedie, 2018).Dans la recherche en comptabilité, c'est cette interprétation de la reconnaissance comme constitutive d'une identité à l'intérieur d'une sphère sociale donnée qui a inspiréMorales (2019) etMorales & Lambert (2013). Ces auteurs étudient les façons dont des comptables, soumis aux pressions normatives liées concurrence des cabinets « big 4 », qui, eux, ont comme clients des grandes entreprises qui prennent la RSE au sérieux.…”

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« Transformer le monde ou se transformer : Production de la performance ESG et production identitaire dans le champ de l’analyse extra-financière »

Van Weeren

2024

Revue De L’organisation Responsable

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L'expansion d'un régime particulier d'accountabilityDepuis quelques décennies, la littérature en comptabilité constate l'expansion d'un régime particulier d'accountability. Ce régime est caractérisé par la mesure de la performance selon des catégories prédéfinies, le recours intensifié aux techniques comptables et la domination de l'efficience économique comme principe conducteur. Il s'étend désormais non seulement aux organisations non-marchandes mais également aux individus et produit des effets constitutifs sur ceux-ci. Lorsqu'une organisation ou un individu produit des comptes qui ne correspondent pas aux critères du régime d'accountability dominant, cela crée une opacité qui entrave sa reconnaissabilité au sein d'un champ. Pour les analystes extra-financiers d'aujourd'hui, ces critères dérivent du champ financier. Or, des tensions sont créées par le transfert des techniques d'analyse financière sur des informations extra-financières. Introduction du cadre théorique : la reconnaissance selon Honneth et ButlerLe cadre choisi combine les philosophies d'Axel Honneth et de Judith Butler, dont le point en commun est l'importance qu'elles accordent à la notion de reconnaissance. Pour Honneth, la reconnaissance décrit un « engagement primaire » avec autrui et le monde qui précède la connaissance. Judith Butler pense la reconnaissance comme un processus d'acceptation sociale, conditionnée par l'adaptation à un ensemble de normes au sein d'un champ donné. En écho à Honneth, la production de la performance ESG est interprétée comme reconnaissance par l'analyste. Ce processus est médié par les conditions de la reconnaissance de l'analyste comme membre d'un champ social, au sens de Butler. QR : comment les analystes produisent-ils la performance ESG et leur propre identité professionnelle en interaction avec les normes et le discours financiers ?Résumé du chapitre méthodologique Résumé de la discussion 1 Cet avant-propos propose une introduction littéraire et imaginée de mon sujet de thèse, même si certains éléments peuvent être inspirés de mon expérience personnelle. Les verbatim, en italiques, sont tirés des entretiens menés avec des analystes pendant mon enquête de terrain.

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After Habermas: Applying Axel Honneth’s critical theory in accounting research

Cited by 14 publications

References 50 publications

Economic inequality: problems and perspectives for interdisciplinary accounting research

Economic inequality: problems and perspectives for interdisciplinary accounting research

How Does Performance Management Affect Workers? Beyond Human Resource Management and Its Critique

« Transformer le monde ou se transformer : Production de la performance ESG et production identitaire dans le champ de l’analyse extra-financière »

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