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What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation

What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical... The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas.Design/methodology/approachTo illustrate and clarify argumentation in terms of accounting mobilization and the domain of accounting research, the mainstream and strongly positivistic accounting perspective adopted in the USA is critically assessed. At the same time, the authors elaborate how much of interpretive research (including much of that labeled critical) is also lacking in terms of the perspective articulated here.FindingsThe paper stresses the case for questioning the taken-for-granted and conventional. It promotes reflexivity, cautious pragmatism, attentiveness to the value of the existing, responsibility to difference and otherness and openness to new possibilities as part of a deeper critical orientation.Originality/valueThe paper draws from phenomenology, especially in Heideggerian terms to open-up new conversational domain to debate accounting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

What is accounting? The “being” and “be-ings” of the accounting phenomenon and its critical appreciation

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References (118)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0951-3574
DOI
10.1108/aaaj-08-2017-3097
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas.Design/methodology/approachTo illustrate and clarify argumentation in terms of accounting mobilization and the domain of accounting research, the mainstream and strongly positivistic accounting perspective adopted in the USA is critically assessed. At the same time, the authors elaborate how much of interpretive research (including much of that labeled critical) is also lacking in terms of the perspective articulated here.FindingsThe paper stresses the case for questioning the taken-for-granted and conventional. It promotes reflexivity, cautious pragmatism, attentiveness to the value of the existing, responsibility to difference and otherness and openness to new possibilities as part of a deeper critical orientation.Originality/valueThe paper draws from phenomenology, especially in Heideggerian terms to open-up new conversational domain to debate accounting.

Journal

Accounting Auditing & Accountability Journal – Emerald Publishing

Published: Aug 8, 2019

Keywords: Accounting; Heidegger

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