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Enlightenment and emancipation: Reflections for critical accounting research

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  • Jacobs, Kerry

Abstract

Molisa (2011) offers a presentation of the work of Eckhart Tolle (1997, 2005) and a critique of critical and social accounting research, particularly the notion of emancipation. While taking issue with some of both Molisa (2011) and Tolle's (1997, 2005) arguments, I contend that their conclusions have some interesting implications. The religious traditions referenced by Tolle (1997, 2005) recognise a distinction between positive and negative theology. In effect our notions of what is real (and what is God) get in our way of understanding ‘what is’. A similar theme can be found in the ‘Transactional Analysis’ school of psychology and in the sociology of Pierre Bourdieu. Bourdieu argues that institutions or fields (in his terminology) reflect the interests and values of the powerful and elite. Passive acceptance of these structures leads to repressive processes of symbolic violence. Emancipation requires both recognition of the taken-for-granted nature of values (habitus) and a willingness to change external structures and institutions (fields). In concluding, I argue that internal value change and external institutional change cannot be separated in a process of emancipation. However, in seeking ‘accounting and emancipation’ we must question our own values, assumptions and motives.

Suggested Citation

  • Jacobs, Kerry, 2011. "Enlightenment and emancipation: Reflections for critical accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 510-515.
    • Handle: RePEc:eee:crpeac:v:22:y:2011:i:5:p:510-515
    DOI: 10.1016/j.cpa.2010.11.005
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    1. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
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    2. Beck, Cornelia & Lehman, Glen, 2014. "On Gray, Malpas, and Brennan's “The role of social accounts: Situating political ideas”," Accounting forum, Elsevier, vol. 38(4), pages 291-295.
    3. Gallhofer, Sonja & Haslam, Jim & Yonekura, Akira, 2013. "Further critical reflections on a contribution to the methodological issues debate in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 191-206.
    4. O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
    5. Crawford, Louise, 2019. "Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    6. Riaz, Umair & Burton, Bruce & Fearfull, Anne, 2023. "Emotional propensities and the contemporary Islamic banking industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    7. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    8. Kamla, Rania, 2015. "Critical Muslim intellectuals’ thought: Possible contributions to the development of emancipatory accounting thought," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 64-74.
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    10. Lamberton, Geoffrey, 2015. "Accounting and happiness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 16-30.

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