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Critical accounting as an epistemic community: Hegemony, resistance and identity

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  • Kaidonis, Mary A.

Abstract

In this paper I discuss the School of Accounting and Finance's epistemic community, which has been a result of the vision of Professor Michael Gaffikin. The distinguishing feature of this epistemic community is the critique of accounting which rejects positivist ideologies and its claims to objective knowledge. As a member of this epistemic community, I present a critical reflexive ethnography and question the role of identity of the self and of the epistemic community. I consider the importance of resistance, particularly in the light of national research evaluation ‘initiatives’. I conclude that hegemony, or the potential of hegemony, is a necessary condition for the epistemic community to sustain its identity.

Suggested Citation

  • Kaidonis, Mary A., 2009. "Critical accounting as an epistemic community: Hegemony, resistance and identity," Accounting forum, Elsevier, vol. 33(4), pages 290-297.
    • Handle: RePEc:eee:accfor:v:33:y:2009:i:4:p:290-297
    DOI: 10.1016/j.accfor.2009.09.001
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    References listed on IDEAS

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    1. Gaffikin, Michael, 2009. "Twenty-one years of critical resistance—almost: A reflection," Accounting forum, Elsevier, vol. 33(4), pages 268-273.
    2. Hammond, Theresa & Preston, Alistair, 1992. "Culture, gender and corporate control: Japan as "other"," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 795-808, November.
    3. Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(1), pages 1-35, January.
    4. Boland, Richard Jr., 1989. "Beyond the objectivist and the subjectivist: Learning to read accounting as text," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 591-604, October.
    5. Adler, Emanuel & Haas, Peter M., 1992. "Conclusion: epistemic communities, world order, and the creation of a reflective research program," International Organization, Cambridge University Press, vol. 46(1), pages 367-390, January.
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    Cited by:

    1. Christensen, Mark & Newberry, Susan & Potter, Bradley N., 2019. "Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 53-76.
    2. Corinne Cortese & Claire Wright, 2018. "Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 247-276, September.
    3. Kaidonis, Mary A., 2017. "Vale: Emeritus Professor Michael J. R. Gaffikin (1944–2017)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 1-2.

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