Bringing Habermas to the Masses: A review of Habermasian research in accounting
Nicholas Davis
Working Paper No. 13/07
November 2007
About the Author
- Nicholas Davis
School of Accounting & Computer Science
Charles Sturt University
Charles Sturt University – Faculty of Business Working Paper Series
Managing Editor: Associate Professor Jayne Bisman, School of Accounting, Bathurst
Editors: Dr P. Mathews, School of Commerce, Wagga Wagga
Associate Professor M. O'Mullane, School of Business, Albury
Dr R. Tierney, School of Marketing and Management, Bathurst
Dr D Ardagh, School of Commerce, Wagga Wagga
Ms K Mather, School of Computing and Mathematics, Wagga Wagga
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Table of Contents
- Abstract
- Introduction
- The application of Habermasian Theories to Accounting
- Methodological approaches to Habermasian research in accounting
- Contributions of this research
- Future directions
- Conclusion and contributions of this paper
- References
Abstract
Since the 1980’s there have been calls for more ‘alternative’ accounting studies (Chua, 1986a and Laughlin, 1987). One such strand of this alternative literature has incorporated the theories of Jurgen Habermas, including the Theory of Legitimation (Habermas, 1975) and the Theory of Communicative Action (Habermas, 1984, 1987), amongst others. The aim of this paper is to review this literature for the purposes of identifying the ways in which the theories of Habermas have been linked to accounting, identifying the research methods that have been adopted within these studies and identifying the main contributions of this literature to research in accounting. This review also highlights a number of potential future directions which are elaborated on in this paper.