ABSTRACT
This chapter focuses on Jeremy Bentham's writings on accounting. The tenets of critical thought apply to critical history and encompass three dimensions: the concern to understand things in practice; the concern to envision a better world; and the concern to work out how to approach the better. Bentham wrote on accounting prior to the formal professionalisation of accountancy. Accountancy's formal professionalisation impacted on the discourse of accounting and it is of interest to explore ways of seeing accounting prior to the formal professionalisation. Bentham saw publicity serving a radical and expansive democracy and he especially wanted to shine a light on the activities of the relatively powerful Bentham saw accounting and transparency as aiding good governance for well-being. Bentham's 'local-consideration' principle for his system of governance encompassing publicity reflects a quite pragmatic, context-aware, cautious and sensitive stance. Accountings in general are to be mobilised in relation to dimensions of social progress.
