Stimulating Research in Critical Accounts

Abstract

This intoductory essay is concerned to explore the form, diversity and reasons for an interest in critical accounts. It seeks to explain why increasing numbers of social scientists regard the terrain of accounting thought and accounting practice with interest, and why accountants have increasingly turned to a variety of alternative theories to make sense of accounting knowledge and practice, and to reform it. How is accounting implicated in deindustrialisation, deskilling at work, increasing rationalisation and bureaucratisation of society, environmental pollution and conflict in society? What understanding can be derived from theories of the control of work, of professional formation and change, of knowledge and power, and of processes of social structuring? This book explores some of these questions and this introductory essay provides a context for that exploration. The essay is in three independent parts. The first explains the origins of the book. The second part outlines the nature and diversity of the themes in the contributions. The third reflects on the rise of the critical accounting movement.