Answering the emancipatory call: an emerging research approach ‘on the margins’ of accounting

McNicholas, Patricia Anne; Barrett, Mereana

doi:10.1016/s1045-2354(03)00098-4

Cited by 40 publications

(49 citation statements)

References 28 publications

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“…The important insight from this argumentation is that CNRR does not change in isolation but always in interrelation with its context: practicing CNRR in the current context would thus begin to change both CSRR as currently practiced and the context (Gallhofer et al, 2015). The accounting literature focusing upon the accounting-emancipation interrelationship has especially highlighted the transformative potential of accounting and provided examples of its realisation (see for example, Gallhofer and Haslam, 1991, 2017McNicholas and Barrett, 2005;Brown, 2009;Alawattage and Wickramasinghe, 2009;Spence, 2009;Jacobs, 2011;Molisa, 2011;Gallhofer et al, 2000Gallhofer et al, , 2015Kamla, 2015;Thompson et al, 2015). The insights of these studies encourage the realisation of the emancipatory and transformative potential of CNRR as part of an emancipatory praxis.…”

Section: Implications Of An Ecofeminist Lens For An Emancipatory Praxmentioning

confidence: 99%

Going beyond western dualism: towards corporate nature responsibility reporting

Gallhofer

2018

AAAJ

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Purpose The purpose of this paper is to outline an ecofeminist lens for the analysis of accounting, which is applied to: first, the critique of corporate social responsibility reporting (CSRR); second, the elaboration of elements of a framework for a new accounting – corporate nature responsibility reporting (CNRR) – as a response to the critique of CSRR; and, third, the consideration of elements of an enabling and emancipatory praxis in the context of CNRR, including a sketch of a research agenda. Design/methodology/approach The paper presents a critical application of aspects of the ecofeminist critique of Western dualism and its emphasis on wholeness, interconnectedness and relatedness, including its particular delineation of nature, to the critique and design of accounting. Findings Insights from the application of an ecofeminist lens to the critique of CSRR raise questions about the suitability of the western notion of corporate social responsibility (CSR) and its associated accounting currently in use. In order to go beyond critique, the paper introduces the notions of corporate nature responsibility (CNR) and CNRR and offers an outline of key elements of CNRR and an emancipatory praxis in the context of CNRR, including a sketch of a research agenda. The author’s elaborations suggest that in order to overcome the limitations of CSR and CSRR, a corporation ought to be concerned about its broader and holistic CNR. And, it should provide a CNR report, as part of a holistic CNRR concerned with the performance of the company in the context of CNR. Social implications Through creating new visibilities, CNRR has the potential to enhance the well-being of people and nature more generally. Originality/value Ecofeminism’s critique of western dichotomous thinking has been given little consideration in prior studies of accounting. The paper thus draws attention to the relevance of an ecofeminist theoretical lens for the critique and design of accounting by focussing on CSRR. The paper introduces the concepts of CNR and CNRR to address the limitations of CSRR as currently practiced.

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Section: Implications Of An Ecofeminist Lens For An Emancipatory Praxmentioning

confidence: 99%

Going beyond western dualism: towards corporate nature responsibility reporting

Gallhofer

2018

AAAJ

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“…Some of the studies use or discuss so much the substance of the notion -for our purposes -that they are also referred to in this context. The studies we refer to are: Dillard (1991Dillard ( , 2007; Hammond and Oakes (1992); Lehman (1992); Arnold and Hammond (1994); Bailey et al (1994); Broadbent (1995Broadbent ( , 1998; Gray et al (1996); Bebbington (1997); Gray (1998); Owen (1997); Shaoul (1997); Sikka (1997aSikka ( ,b, 2000Sikka ( , 2008; McKernan and O'Donnelly (1998); Lehman (1999); Neu (1999); Adams and Harte (2000); Arrington and Watkins (2002); Cooper (2002); Maurer (2002); McKernan and Dunn (2003); Nandan and Lodhia (2004); Poullaos (2004); Cooper et al (2005); McNicholas and Barrett (2005); Moerman (2006Moerman ( , 2008; Paisey and Paisey (2006); Roslender (2006); Saravanamathu (2006Saravanamathu ( , 2008; Adams and Larrinaga-González (2007); Kamla (2007Kamla ( , 2009Kamla ( , 2015McKernan (2007McKernan ( , 2011; McKernan and Kosmala (2007); …”

Section: Introductionmentioning

confidence: 99%

“…Reduced confidence about ways forward translates into anxiety over the notion of speaking for others, with recognition of a plurality of legitimate interests, identities and projects here being a parallel development (Mouffe, 2013). In the area of emancipatory accounting, aside from Gallhofer and Haslam (2003) and Gallhofer et al (2015) -the latter especially emphasizing the importance of seeking to understand the other in the context of taking the plurality of interests seriously -a number of researchers reflect this concern about otherness (see, for example, McNicholas and Barrett, 2005;Kamla et al, 2006;Kamla, 2007Kamla, , 2009Kamla, , 2015Brown et al, 2015).…”

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confidence: 99%

Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism

Gallhofer

Haslam

2019

Critical Perspectives on Accounting

136

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The paper traces and assesses key developments and shifts in meaning in the (contested) construct and signifier of emancipatory accounting in the accounting literature over the last four decades. We articulate how an explicit mobilization initially restricted emancipatory accounting to an envisaged role in a Marx-inspired understanding of radically grand or revolutionary transformation. We indicate how this came to delimit the construct notably in a branch of social accounting where it was translated into a harshly monochromatic variant. We then elaborate how influential subsequent interpretations of 'emancipatory accounting' have tended to broaden from this narrower position. We come to focus on how the construct has been interpreted in an influential discourse through what we term a post-Marxist new pragmatist perspective-which is critical in remaining committed to radical progress but also reflexively aligned to a pragmatic approach. This reflexive orientation suggests the potentially greater centrality and more general applicability of the emancipatory accounting construct and its value for analysing accounting and praxis generally. We consider the potential increased usage of a critical new pragmatist emancipatory accounting. We thus articulate and promote possibilities for emancipatory accounting(s), pointing to an array of emancipatory projects with their accounting interface.

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“…Some critical writers have sought in this regard to go beyond narrow and mainstream ways of seeing well-being, which often express the latter notion in overly aggregated financial economic terms, to more holistic appreciations. Some who have sought to link accounting and well-being have expressed this in terms of the idea of emancipation, mobilising the construct of emancipatory accounting in this context (see, e.g., Tinker, 1984Tinker, , 1985Dillard, 1991;Gallhofer and Haslam, 1996Broadbent et al, 1997;Boyce, 2000;McNicholas and Barrett, 2005;Roslender, 2006;Saravanamuthu, 2006;Alawattage and Wickramasinghe, 2009;Spence, 2009;Molisa, 2011;Gray, 2013). A particular branch of the literature positively mobilising notions of emancipation vis-à-vis accounting has built upon concerns to promote stakeholder dialogue and engagement and to treat the relationship between accounting and democracy more seriously, including in respect of the politics of recognition (Fraser, 2001, p. 23;Lister, 2002).…”

Section: Introductionmentioning

confidence: 99%