Accounting studies illustrating an emancipatory orientation of concern
| Study | Emancipatory concern | How the study acts upon the field of accounting |
|---|---|---|
| Cho et al. (2015) | Restoring sincerity to accountability claims | Reveals the gap between symbolic disclosure and substantive behaviour, treating truthfulness as a condition for accountability |
| Dillard and Vinnari (2019) | Institutionalising recognition through dialogue | Develops accountability as deliberation, building mutual recognition into organisational procedure |
| Gallhofer and Haslam (2011) | Expanding moral and spiritual imagination | Opens space for emancipatory and spiritual registers of accounting that the field had historically sidelined |
| Haynes (2008) | Recentring embodiment and care in professional identity | Restores visibility to embodied and gendered experiences that professional norms had rendered invisible |
| Hopper (2019) | Widening the geographical reach of accountability | Challenges the metropolitan focus of accounting research, giving recognition to communities and contexts that mainstream work overlooks |
| Lehman (1999) | Connecting accounting to social and environmental justice | Widens accountability to those who bear the consequences of organisational action, treating ecological and social subjects as legitimate addressees |
| Roberts (1991) | Reframing accountability as mutual responsiveness | Reconstructs accountability as a relation of recognition, restoring the relational dimension that hierarchical measurement had silenced |
| Unerman and O'Dwyer (2006) | Widening participation through advocacy | Shows how NGO engagement creates spaces in which marginalised communities gain voice within accountability processes |
| Study | Emancipatory concern | How the study acts upon the field of accounting |
|---|---|---|
| Restoring sincerity to accountability claims | Reveals the gap between symbolic disclosure and substantive behaviour, treating truthfulness as a condition for accountability | |
| Institutionalising recognition through dialogue | Develops accountability as deliberation, building mutual recognition into organisational procedure | |
| Expanding moral and spiritual imagination | Opens space for emancipatory and spiritual registers of accounting that the field had historically sidelined | |
| Recentring embodiment and care in professional identity | Restores visibility to embodied and gendered experiences that professional norms had rendered invisible | |
| Widening the geographical reach of accountability | Challenges the metropolitan focus of accounting research, giving recognition to communities and contexts that mainstream work overlooks | |
| Connecting accounting to social and environmental justice | Widens accountability to those who bear the consequences of organisational action, treating ecological and social subjects as legitimate addressees | |
| Reframing accountability as mutual responsiveness | Reconstructs accountability as a relation of recognition, restoring the relational dimension that hierarchical measurement had silenced | |
| Widening participation through advocacy | Shows how NGO engagement creates spaces in which marginalised communities gain voice within accountability processes |
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