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Accounting and liberation theology: Some insights for the project of emancipatory accounting

Lookup NU author(s): Professor Sonja Gallhofer

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Abstract

Critical social analysis seeks, amongst other things, to delineate and foster more emancipatory types of discipline and practice. In so doing, it appropriately turns to and can come to be informed and influenced by a broad range of subject areas and empirical focuses, including some that substantially parallel its own emancipatory project. The concern of this article is to explore the case of liberation theology as a social discipline and practice, including as a practice attending to the spiritual and theological. The article's intervention is consistent with the inspirational and insightful character of the theological and reflection upon religious beliefs and values. The concern is to reflect upon the possibilities and potentialities of analysis for accounting. The article explores the sense in which a review of liberation theology can provide critical researchers concerned to locate and promote a more emancipatory accounting with new insights and inspiration.

Publication metadata

Author(s): Gallhofer S, Haslam J

Publication type: Article

Publication status: Published

Journal: Accounting, Auditing and Accountability Journal

Year: 2004

Volume: 17

Issue: 3

Pages: 382-407

ISSN (print): 1368-0668

ISSN (electronic): 1758-4205

Publisher: Emerald Group Publishing Limited

URL: http://dx.doi.org/10.1108/09513570410545795

DOI: 10.1108/09513570410545795

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