Critical studies in accounting

Abstract

Accounting research is developing in diverse ways. Attempts to understand and design accounting through the study of its practices have been augmented by applying insights from economic analysis and, more recently, psychology. These traditions now inform conventional accounting theory (American Accounting Association, 1977) and have linked accounting with decision making and a contractual view of the world. Of course, any way of seeing is also a way of not seeing. There is a growing body of research that seeks to explore the silences and lacunae -- the unseen -- of conventional accounting theory. This research -- often critical of the theoretical orthodoxy -- is frequently informed by sociology and political theory. Many of those who are critical of conventional research are also concerned to develop new accounting systems, accounting institutions and even systems of social organisation. Yet a commitment to critical research perspectives and a concern to develop new social and accounting designs do not necessarily go hand in hand.