engleski

Leicester Presentation

The main thesis of this paper is that, despite the fact that the processes of globalisation radicalise the contradictions of modern capitalism, they offer emancipatory opportunities to the mankind,providing that realistic methods of action are put in place primarily by those who are endangered or feel that they might be endangered by such processes. In searching for the meaning of praxis which would announce the liberating opportunities of the global project, the author's work highly derives from Tony Tinker's plea for the dialogue between social sciences and accounting theories. Tinker showed that the unifying force for these studies has existed all along in accounting's methodology and language: it is the concept of"value". His concept of emancipatory accounting paves the way to the new role of academics faced with the challenge of the crises within the corporate world. The main difficulty comes from the fact that the conventional accounting has no methods of detecting inequalities or exploitations that occur in transactions, and it is exactly that should be the main task of accounting. Unlike the marginalist theory, in which the alternatives are 'pregiven' or 'subjectivly determined', in emancipatory accounting, which Tinker advocates, alienation is defined 'objectively' in the concepts of alienation accepted in capitalism, so that it precludes the social order which would be more egalitarian. Emancipatory accounting includes information systems capable of reorganising the alienation effects of capitalism, which is especially evident in the situations when the private and public interests are opposed. The potentials of emancipatory accounting are primarily perceived in the fact that by being focused on the alienation effects of capitalism as totality, it reveals methods in which corporations usurpe social wealth beyond the constraints of lawful actions. In this context, it is not possible to neglect the accountability of the social sciences that arises from the fact that they have at their disposal the theoretical-methodological instrumentation to provide assistance, which is ability to systematically monitor, assess and report on social acountability but also irresponsible behaviour in the world of organisations.

Globalisation; value; emancipatory accounting; information systems; social evaluation.

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