chapter  24
24 Pages


WithSonja Gallhofer, Jim Haslam

This chapter is concerned to elaborate, promote and illustrate accounting history reflecting a critical theoretical approach. The particular approach, reflecting our work, is developed through engagement with postmodern, post-structuralist and post-Marxist orientation in theorising in the social sciences and humanities. The approach embraces the key elements of a critical approach. Reflexively, in this approach, the world is seen as problematic; the concern is to envisage a better world and seek to realise this vision. Rather than reduce to an unproblematic account of change as if narrative-free and transparently real, history is here aligned with and driven by a notion of emancipation – a concern to free from oppression/repression. Developments in the social sciences and humanities are drawn upon to refine the perspective.