Accounting as differentiated universal for emancipatory praxis

Abstract

Purpose: We seek to add to efforts to treat the relationship between accounting, democracy and emancipation more seriously, giving recognition to difference in this context. To open up space for emancipatory praxis vis-à-vis accounting, we articulate a delineation of accounting as a differentiated universal and emphasise the significance of an appreciation of accounting as contextually situated. We outline implications of a reading of new pragmatism for emancipatory praxis in relation to accounting that takes democracy and difference seriously. <p></p> Design: Critical and analytical argument reflecting upon previous literature in the humanities and social sciences (e.g. Laclau and Mouffe, 2001) and in accounting (e.g. Gallhofer and Haslam, 2003; Bebbington et al., 2007; Brown, 2009, 2010; Blackburn et al., 2013; Brown and Dillard, 2013a,b; Dillard and Yuthas, 2013) to consider further accounting’s alignment to an emancipatory praxis taking democracy and difference seriously.<p></p> Findings: A vision and framing of emancipatory praxis vis-à-vis accounting is put forward as a contribution that we hope stimulates further discussion. <p></p> Originality/value: We extend and bolster previous literature seeking to align accounting and emancipation through further reflection upon new pragmatist perspectives on democracy and difference. In our articulations and emphases here, we make some particular contributions including notably the following. Our accounting delineation, which includes appreciation of accounting as a differentiated universal, and a considered approach to appreciation of accounting as contextually situated help to open up further space for praxis vis-à-vis accounting. We offer a general outline of accounting’s positioning vis-à-vis a reading of a new pragmatist perspective on emancipatory praxis. We articulate our perspective in terms of a number of design principles – for emancipatory praxis vis-à-vis accounting - that adds support to and extends prior literature. We elaborate in this context how appreciation of a new pragmatist continuum thinking that helps to highlight and bring out emancipatory and repressive dimensions of accounting can properly inform interaction with existing as well as new envisaged accountings, including what we term here ‘official’ accountings. <p></p>