Accounting systems in organisational contexts: A case for critical theory |
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| Authors: | Richard C. Laughlin |
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| Affiliation: | 1. Neoma Business School, France;2. University of Bristol, United Kingdom;1. Department of Service Studies, Lund University, P.O. Box 882, SE25108, Helsingborg, Sweden;2. School of Public Administration, University of Gothenburg, P.O. Box 712, SE40530, Göteborg, Sweden;3. Gothenburg Research Institute, University of Gothenburg, P.O. Box 603, SE40530, Göteborg, Sweden;1. University of Tampere, School of Management, University of Tampere, Tampere FI-33014, Finland;2. Victoria University, Wellington, New Zealand;3. University of Central Florida, United States |
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| Abstract: | This paper starts from the view that accounting systems in organisational contexts are more than technical phenomena and that to understand and change these technical elements the social roots must also be both understood and changed. To develop these insights, it is argued, requires major changes in the methodologies we adopt. This paper is addressed to arguing a case for a methodological approach to further these purposes which is derived from a German philosophical school of thought called “critical theory” — more specifically from Jürgen Habermas' interpretation of this thinking which gives particular emphasis to the social and technical aspects of societal phenomena which includes accounting systems. |
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