Critical Accounting Interventions

Posted: 26 May 2013 Last revised: 27 Jun 2013

See all articles by Dean Neu

Dean Neu

University of Calgary - Haskayne School of Business

Jeff Everett

University of Calgary - Department of Accounting

David J. Cooper

University of Alberta - Department of Accounting, Operations & Information Systems

Date Written: December 1, 2000

Abstract

Starting from prior research on the functioning of intellectuals, the current study examines two questions: first, how can we intervene in social struggles in a manner that takes advantage of our expertise and offers the greatest potential for transforming and improving social practices? and second, how do we, as “intellectuals," judge the effectiveness or success of an intervention, given that the means used to effect change could well have a bearing on our legitimacy, on the very definition of “intellectual," and on our long-term efficiency. Using two case studies, we analyze the functioning of accounting within public policy struggles, and theoretically interrogate the interventions and the resultant outcomes. Although we acknowledge that the specific terrain of struggle varies, insights from these two episodes extend our understandings of accounting’s role within social conflict and perhaps, more importantly, encourage critical accountants to reintegrate the theoretical and praxis components of accounting scholarship through interventions in the public sphere.

Suggested Citation

Neu, Dean and Everett, Jeffery S. and Cooper, David J., Critical Accounting Interventions (December 1, 2000). Critical Perspectives on Accouting, Vol. 12, No. 6, 2001, University of Alberta School of Business Research Paper No. 2013-137, Available at SSRN: https://ssrn.com/abstract=2269921

Dean Neu

University of Calgary - Haskayne School of Business ( email )

2500 University Drive, NW
Calgary, Alberta T2N 1N4
Canada

Jeffery S. Everett

University of Calgary - Department of Accounting ( email )

2500 University Drive, NW
Calgary, Alberta T2N 1N4
Canada

David J. Cooper (Contact Author)

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada

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