Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method
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| Natura: | Artículo científico |
| Lingua: | en |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração
2022
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| _version_ | 1876447624836415488 |
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| author | Yara Consuelo Cintra |
| author_facet | Yara Consuelo Cintra |
| contents | Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method Yara Consuelo Cintra Jim Haslam Fernanda Filgueiras Sauerbronn Administración y Contabilidad issues of method emancipatory accounting Emancipatory accounting research Objective: this essay aims to gain insights into the character of research designs and methods that best reflect the post-Marxist emancipatory accounting research promoted by Gallhofer, Haslam, and related writers. Thesis: emancipatory accounting research, as promoted by Gallhofer and Haslam, is non-dogmatic, subjectivist, and critical. It is consistent with a wide range of methods, although it is especially served by forms of qualitative research concerning key areas. It also values material from wide-ranging sources. Conclusions: the authors delineate appropriate research designs and methods in this area. We explore the theoretical appreciation of emancipatory accounting and reflect on debates over the philosophy of method in the literature to gain insights. The particularities and refinements involved in appreciating dimensions of emancipatory accounting are articulated: the multi-dimensional character of accountings’ functioning and dynamics; the complex and dynamic processes and phenomena that shape the significance of accountings; the envisioning of betterment; the particular praxis-orientation. At the same time, we point to similarities with other types of critical accounting research. 2022 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84072337005 https://www.redalyc.org/journal/840/84072337005/ https://www.redalyc.org/journal/840/84072337005/html/ https://www.redalyc.org/journal/840/84072337005/84072337005.epub https://www.redalyc.org/journal/840/84072337005/movil 10.1590/1982-7849rac2022210009.en en http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.Sup. 1 Vol.26 |
| format | Artículo científico |
| id | redalyc_84072337005 |
| institution | Redalyc |
| language | en |
| publishDate | 2022 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração |
| spellingShingle | Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method Yara Consuelo Cintra Administración y Contabilidad issues of method emancipatory accounting Emancipatory accounting research Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method Yara Consuelo Cintra Jim Haslam Fernanda Filgueiras Sauerbronn Administración y Contabilidad issues of method emancipatory accounting Emancipatory accounting research Objective: this essay aims to gain insights into the character of research designs and methods that best reflect the post-Marxist emancipatory accounting research promoted by Gallhofer, Haslam, and related writers. Thesis: emancipatory accounting research, as promoted by Gallhofer and Haslam, is non-dogmatic, subjectivist, and critical. It is consistent with a wide range of methods, although it is especially served by forms of qualitative research concerning key areas. It also values material from wide-ranging sources. Conclusions: the authors delineate appropriate research designs and methods in this area. We explore the theoretical appreciation of emancipatory accounting and reflect on debates over the philosophy of method in the literature to gain insights. The particularities and refinements involved in appreciating dimensions of emancipatory accounting are articulated: the multi-dimensional character of accountings’ functioning and dynamics; the complex and dynamic processes and phenomena that shape the significance of accountings; the envisioning of betterment; the particular praxis-orientation. At the same time, we point to similarities with other types of critical accounting research. 2022 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84072337005 https://www.redalyc.org/journal/840/84072337005/ https://www.redalyc.org/journal/840/84072337005/html/ https://www.redalyc.org/journal/840/84072337005/84072337005.epub https://www.redalyc.org/journal/840/84072337005/movil 10.1590/1982-7849rac2022210009.en en http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.Sup. 1 Vol.26 |
| title | Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method |
| topic | Administración y Contabilidad issues of method emancipatory accounting Emancipatory accounting research |
| url | https://www.redalyc.org/articulo.oa?id=84072337005 https://www.redalyc.org/journal/840/84072337005/ https://www.redalyc.org/journal/840/84072337005/html/ https://www.redalyc.org/journal/840/84072337005/84072337005.epub https://www.redalyc.org/journal/840/84072337005/movil |