Special Issue: Accounting in pluralistic societies

Special Issue: Accounting in pluralistic societies

Ecological (un)sustainability and social (in)justices are overarching themes in what has been called the critical (interdisciplinary) perspectives on accounting project (Roslender and Dillard, 2003; Broadbent and Laughlin, 2013). Their study can assume many hues and tints; employing various perspectives, theories, methods and methodologies across many issues and circumstances.

The articles appearing here fall within this eclectic remit. This paper reviews and situates them within developments in contemporary political theory and critical policy analysis. The aim is to advance the project characterized by the question: How can accounting, accountants and accountability regimes better facilitate democracy by serving the needs of pluralistic communities given inequalities among the various constituencies?

‘Good’ news from nowhere: imagining utopian sustainable accounting, Accounting as differentiated universal for emancipatory praxis: accounting delineation and mobilisation for emancipation(s) recognising democracy and difference, Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously, Activism, arenas and accounts in conflicts over tobacco control, Indonesian public sector accounting reforms: dialogic aspirations a step too far?, Making institutional accounting research critical: dead end or new beginning?, Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation, Seeds of hope? exploring business actors’ diverse understandings of sustainable development

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