accounting, pluralism and democracy

What is it about?

This article reviews how accounting can be formulated and used to promote dialogue and debate within pluralistic democratic societies. It draws from post-structuralism and notions of agonistic democracy.

Featured Image

Why is it important?

Accounting and accountability for businesses and state organisations has been the focus of accounting practice and research but how it might serve civil society and foster democratic processes has been neglected. This article sets an agenda for redressing this.