CAS1501 Accounting
Theory 12-
Critical
Perspectives of
Accounting
PROWRITERS2016
, Accounting Theory 12- Critical Perspectives of Accounting
1. Refers to accounting research that goes beyond questioning whether par-
ticular methods of accounting should be employed.: Definition of the Critical
Perspective?
2. Focuses on the role of accounting in SUSTAINING the PRIVILEGED posi-
tions of those in control of resources (capital)
-while undermining/restraining the voice of those without capital.: What is the
role of the Critical Perspective?
3. -Intimately wedded to change
-Concerned with the promotion of a better society
-It questions the prevailing social arrangement
-It promotes self-awareness of both 'what is' and 'what might be' and how the
former might be transformed to install the latter: ROSLENDER 2006- A critical
theory is:
4. All forms of SOCIAL PRAXIS that are evaluative ,and aim to engender
progressive change within the conceptual, institutional, practical and political
territories of accounting.
-Praxis refers to the 2 way relationship between theory and practice.
-It looks at the broader level of society rather than specific accounting prac-
tices.: TINKER 2005- Social Praxis
5. -Critical theorists explore how accounting potentially contributes to ele-
ments of society which are NOT EQUITABLE for some stakeholders
E.g employees or particular communities, & ideally such researchers can
provide solutions to such concerns.: Difference between CRITICAL accounting
researchers and other accounting researchers.
6. Whilst often testing for particular relationships between chosen vari-
ables, frequently DON NOT QUESTION ANY INEQUITIES associated with the
processes or systems being investigated.
e.g GAFFIKIN.: Other Accounting researchers
7. -Critical accounting theorists HIGHLIGHT, through CRITICAL ANALYSIS. the
role of accounting in society.
-Challenges the view that accounting can be construed as OBJECTIVE or
NEUTRAL.
-Accounting is seen as a means of constructing or legitimising particular
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Theory 12-
Critical
Perspectives of
Accounting
PROWRITERS2016
, Accounting Theory 12- Critical Perspectives of Accounting
1. Refers to accounting research that goes beyond questioning whether par-
ticular methods of accounting should be employed.: Definition of the Critical
Perspective?
2. Focuses on the role of accounting in SUSTAINING the PRIVILEGED posi-
tions of those in control of resources (capital)
-while undermining/restraining the voice of those without capital.: What is the
role of the Critical Perspective?
3. -Intimately wedded to change
-Concerned with the promotion of a better society
-It questions the prevailing social arrangement
-It promotes self-awareness of both 'what is' and 'what might be' and how the
former might be transformed to install the latter: ROSLENDER 2006- A critical
theory is:
4. All forms of SOCIAL PRAXIS that are evaluative ,and aim to engender
progressive change within the conceptual, institutional, practical and political
territories of accounting.
-Praxis refers to the 2 way relationship between theory and practice.
-It looks at the broader level of society rather than specific accounting prac-
tices.: TINKER 2005- Social Praxis
5. -Critical theorists explore how accounting potentially contributes to ele-
ments of society which are NOT EQUITABLE for some stakeholders
E.g employees or particular communities, & ideally such researchers can
provide solutions to such concerns.: Difference between CRITICAL accounting
researchers and other accounting researchers.
6. Whilst often testing for particular relationships between chosen vari-
ables, frequently DON NOT QUESTION ANY INEQUITIES associated with the
processes or systems being investigated.
e.g GAFFIKIN.: Other Accounting researchers
7. -Critical accounting theorists HIGHLIGHT, through CRITICAL ANALYSIS. the
role of accounting in society.
-Challenges the view that accounting can be construed as OBJECTIVE or
NEUTRAL.
-Accounting is seen as a means of constructing or legitimising particular
1/6
