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What is Critical Accounting Theory?

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Bobby Kangmartono

on 10 September 2013

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Transcript of What is Critical Accounting Theory?

What is Critical Accounting Theory?
Critical Accounting Theory (CAT) is

concerned with the promotion of

seeks to provide a form of knowledge that is questioning the prevailing social arrangements, such as an alternative knowledge.

CAT argues that the researcher’s theories are just supporting the existing one,

but undermining the positions of others.
Critical Accounting Theory versus Legitimacy Theory
Critical Accounting Theory debate the Legitimacy Theory if the companies have changed, or just an information to make the companies look good.

Critical Accounting Theory versus Positive Accounting Theory
Critical Accounting Theory versus Legitimacy Theory
Critical theorists disagree societal perceptions can influence how an organisation operates, with assuming the society operates in a pluralistic manner, in which no individuals or groups dominate.

Critical Accounting Theory versus Corporate Social Responsibility
CAT criticize the CSR reporting:

CSR in fact do harm than good because it gives impression of concern and change,

but in fact no changes in behaviours or no changes in structure of society.

PAT motivated on the self-interest and wealth maximization.
CAT argues that it is unequal distribution of wealth and power
Also, capitalist system is bad

CAT also believes that PAT does not give all the information about what is going on society.

PAT accepts that the functioning of markets will lead to some form of ideal outcomes.

Critical theorists believe that ‘leaving it to the markets’ will only act to undermine the interests of those people who should be protected.

CAT argues that accounting is a major contributor to perceived social problems and inequities.

Accounting is not neutral neither biased process rather is a process which tends to favour those people in control of capital.

including supporting the capitalist, unequal distribution of wealth and power, and social status.
Josephine Muliawan - 2115660
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