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Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method

Cintra, Yara Consuelo; Haslam, Jim; Sauerbronn, Fernanda Filgueiras

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Yara Consuelo Cintra

Fernanda Filgueiras Sauerbronn


Objective: this essay aims to gain insights into the character of research designs and methods that best reflect the post-Marxist emancipatory accounting research promoted by Gallhofer, Haslam, and related writers. Thesis: emancipatory accounting research, as promoted by Gallhofer and Haslam, is non-dogmatic, subjectivist, and critical. It is consistent with a wide range of methods, although it is especially served by forms of qualitative research concerning key areas. It also values material from wide-ranging sources. Conclusions: the authors delineate appropriate research designs and methods in this area. We explore the theoretical appreciation of emancipatory accounting and reflect on debates over the philosophy of method in the literature to gain insights. The particularities and refinements involved in appreciating dimensions of emancipatory accounting are articulated: the multi-dimensional character of accountings’ functioning and dynamics; the complex and dynamic processes and phenomena that shape the significance of accountings; the envisioning of betterment; the particular praxis-orientation. At the same time, we point to similarities with other types of critical accounting research.

Journal Article Type Article
Acceptance Date Jan 17, 2022
Online Publication Date Feb 16, 2022
Publication Date 2022
Deposit Date Sep 22, 2022
Publicly Available Date Sep 23, 2022
Journal Journal of Contemporary Administration
Print ISSN 1415-6555
Publisher ANPAD
Peer Reviewed Peer Reviewed
Volume 26
Issue Sup 1
Article Number e210009
Public URL


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