TABLE 2.5 Critical accounting research
A. Beliefs about knowledge
Criteria for judging theories are always temporal and context bound. Social objects can only be understood through a study of their historical development and change within the totality of relations
B. Belies about physical and social reality
Empirical reality is characterized by objective, real relations, but is transformed and reproduced subjective interpretation. Human intention and rationality are accepted, but have to be critically analyses because human potential is alienated through false consciousness and ideology. Fundamental conflict is endemic in society because of social injustice.
C. Relationship between accounting theory and practice
Theory has a critical imperative in particular the identification and removal of domination and ideological practices Source: adapted from Chua, 1986