By S. Gallhofer
Accounting is a social perform: it's going to be evaluated when it comes to its contribution to a proposal of social overall healthiness. that allows you to do that, this booklet elaborates a critique of up to date accounting. The authors motivate people with an in depth curiosity in accounting to make the hunt for a extra emancipatory and permitting accounting a middle quarter in their curiosity. The publication will stimulate debate and job within the arenas of schooling, learn, perform and policy-making.
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Additional info for Accounting and Emancipation: Some Critical Interventions (Routledge Studies in Accounting, 3)
Further insights into a ‘Radical Bentham’: towards an understanding of the location of publicity in Bentham’s wider radical envisioning To elaborate what Bentham sought to achieve is to also relate Bentham’s own way of seeing emancipation. 22 Briefly, Bentham wanted to advance the happiness of the community, ultimately the whole global community (Mack 1962: 174, 397, Pitkin 1990: 105). 23 For a while, Bentham borrowed a phrase that had been in currency for some time to express this goal – the greatest happiness of the greatest number – but his reflections upon the need to try to avoid suppression of and indeed his concern to respect minorities led him to articulate his envisaged social goal in terms he felt more comprehensive.
A general rationale can be briefly elaborated for such an analysis consistent with the adoption of a critical approach. The comparison and contrast of a past with a present accounting and the tracing of continuities and discontinuities in accounting’s trajectory can indicate ways of aligning accounting and emancipation. Historical analysis can facilitate a deeper appreciation of both repressive and emancipatory dimensions of accounting today. Past ways of seeing and rationales for accounting can be unearthed and can inspire and stimulate.
Mack (1962) elaborates some of the indicative and more well-known commentaries upon Bentham that caricature him negatively, citing from Marx, Nietzsche, Keynes and Schumpeter. g. Gray 1989). Such views may indeed have discouraged many, including many critical scholars, from a close reading of Bentham’s works. Writing in the late 1960s, Himmelfarb (1968: 32) did suggest that many critics were ignoring Bentham, putting forward the view that Bentham ‘might … legitimately complain of a conspiracy of silence’.